An investigation into the effectiveness of customs strategies in mitigating smuggling of goods in Zambia.

The study aimed to investigate the effectiveness of the existing customs strategies in mitigating smuggling of goods in Zambia with the following study objectives; to assess the effect of taxes on smuggling in Zambia; to analyze the relationship between willingness to pay taxes and smuggling in Zambia; to examine the policy, legal and institutional framework that addresses goods smuggling in Zambia and to examine the effectiveness of the law in relation to goods smuggling in Zambia. Using a Mixed Method approach, descriptive and correlation design were utilized. Primary and secondary data were used where Primary data was using an open-ended questionnaire supplemented by desk research for secondary data. The sample size was 125 individuals from ZRA for both the quantitative and qualitative analysis. However, only 101 participants responded. The findings showed a significant positive relationship between taxes and smuggling prevalence. However, the willingness to pay taxes and smuggling relationship was not significant. For qualitative, the study revealed both strengths and weaknesses within the current policy, legal, and institutional framework addressing goods smuggling. Regarding law effectiveness in combating smuggling, perspectives vary. While some viewed the law as effective, others cited corruption, inadequate penalties, and resource constraints affecting implementation. The study recommends policymakers prioritize transparent tax communication to manage perceptions and balance revenue generation with smuggling risk.