The impact of customs valuation determinants in achieving fair customs value in the Republic of Yemen

The study aimed to measure the impact of customs valuation determinants on achieving a fair customs value in Yemen, specifically in Sana'a, through customs valuation determinants, valuation database, capacity building, and customs enforcement procedures. The researcher adopted the descriptive correlational method and used a questionnaire as the study tool. The study population was limited to senior and middle management and specialists at the Yemen Customs Authority in Sana'a, totaling 320 employees. A sample of 230 questionnaires was distributed among employees of the Yemen Customs Authority in Sana'a, and 185 questionnaires were collected. Five outlier responses were excluded from the total of 185, resulting in 180 questionnaires included in the final statistical analysis, with a response rate of 74%. To conduct the necessary statistical analyses to determine the effects of the study variables, the SPSS (Statistical Package for the Social Sciences) program and the Smart PLS (4PLS-SMART) program were used. The study reached several key findings, most notably: there is a statistically significant effect at the 0.05 significance level (α≥0.05) of the customs valuation determinants—namely, valuation database, capacity building, and customs enforcement procedures—on the fair customs value in the Yemeni Customs Authority in Sana'a, with positive relationships among the study variables. The study concluded with several recommendations, including: establishing a unified customs valuation database by the Yemen Customs Authority to achieve fair customs value for imported goods and merchandise; studying and preparing the use of the customs valuation database available in the ASYCUDA system; applying a principle of selection and appointment in customs valuation positions based on qualifications and experience; organizing regular professional training courses in the field of customs valuation. Additionally, the study recommended that the Yemen Customs Authority work on reducing customs clearance time to limit additional costs on purchase invoices and achieve fair customs value.