Smuggling as Rational Adaptation: Rethinking Customs Enforcement and Informality in Zambia”: A Case Study for ZRA
DOI:
https://doi.org/10.59413/ajocs/v7.i2.27Keywords:
Goods Smuggling, Customs Enforcement, Tax policy, Informal trade, Zambia, Socio-Economic Drivers, Anti-smuggling ModelAbstract
Goods smuggling remains a major challenge in Zambia, reducing government revenue, distorting markets, and weakening regulatory systems. Despite efforts by the Zambia Revenue Authority (ZRA), smuggling persists due to policy gaps, socio-economic pressures, and weak enforcement. This study addresses limited integrated research by developing a conceptual model linking customs enforcement, socio-economic drivers, and tax policy structures to explain smuggling dynamics. A qualitative case study design was used, focusing on Chirundu border town. Data were collected through 20 in-depth interviews and four focus group discussions with customs officials, traders, and community members. Thematic analysis was applied to identify patterns in enforcement effectiveness, institutional weaknesses, and behavioural drivers. Findings show that smuggling is driven by interacting economic and institutional incentives rather than enforcement failure alone. High import duties, complex compliance procedures, and regulatory burdens encourage traders to bypass formal systems. These are reinforced by unemployment and reliance on informal trade. Weak enforcement capacity, resource constraints, and corruption further reduce the perceived risk of detection. The study contributes by proposing an integrated anti-smuggling model that views smuggling as a rational response to systemic conditions. It recommends policy reforms including risk-based monitoring, digital tracking systems, tax simplification, improved coordination, and support for formalizing informal trade.
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