Appraisal of Performance of the Track and Trace System of Excisable Goods in Kenya

Illicit and unregulated trade in potentially harmful excisable products imposes social costs to society in various forms. It leads to loss of government revenue through tax evasion. Acknowledging the serious costs of illicit trade, the government has in the past taken several initiatives to fight the vice. In 2013, the government introduced the Customs and Excise (Excisable Goods Management System) Regulations 2013. An independent appraisal or assessment of this system is, however, yet to be done with regards to existing implementation challenges and its contribution to control of illicit trade in excisable goods. Such an excise can provide bases for policy interventions in Kenya as well as learning experiences to other developing countries that intend to roll out similar systems.

The overall objective of the study is to review implementation challenges of the Track and Trace System of Excisable Goods in Kenya. The study shall also examine the contribution of the system towards the control of illicit trade.