While the Zambia Revenue Authority
(ZRA) aims at improving and making it much easier, more efficient and faster to process clearing agents’ licenses added to mass
sensitization and training on the Customs Electronic Licensing System (CELS),
the adoption and utilization of the system among the clearing and forwarding
agents in all the Zambian border posts is very low. This study aimed at determining
the factors that impede the adoption and implementation of the CELS by the
clearing agents and recommending the best ways in which ZRA can enhance the
utilization of the electronic platform and boost compliance. The study was
conducted within the population of the Zambia Revenue Authority and duly
licensed Clearing Agents domiciled at Kenneth Kaunda International Airport
(KKIA) as well as those working at Nakonde, Chirundu, Mwami, Katima Mulilo,
Kasumbalesa and Kazungula border posts. We employed the mixed method approach, the quantitative and qualitative methods with a study sample of 263
licensed clearing and forwarding agents. However, analysis was based on 178
agents (the response rate was 68%). Binary Logistic was fitted on the date to
determine the bottlenecks to the adoption of CELS. Factors which determined as
bottlenecks to the adoption of the CELS are “Not Having ICT Skills”, “Not
Having an electronic Device PC/Smartphone”, “No Access to Internet”, “Difficulty
of Use of the CELS” and “Not Having Knowledge on CELS”. The challenges faced by clearing and forwarding agents include; not
having electronic devices personal computers (PCs) or Smartphones, not having
the required information technology skills, not having access to internet, and
not having adequate knowledge about the system. To promote compliance among the
agents, ZRA needs to do the following; make the possession of a computer or
smartphone to be a mandatory requirement for an individual to be given the
clearing and forwarding license; provide the required information technology
skills training specifically on CELS; provide free internet only accessible to
the registered agents to allow them
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