Philippine E-Journals

Performance of Customs Examiners in One Revenue Collecting Agency in the Philippines

Glen Tampis | Ma. Rosario B. Tamayo

Discipline: Human Resources Management

 

Abstract:

This study aims to assess the performance level of customs examiners of the Formal Entry Division of the Bureau of Customs Port of Manila in terms of examination, tariff classification and customs valuation; identify the factors affecting their performance; test the significant difference on the performance of the customs examiners and the factors affecting their performance when group according to category; to test the significant relationship between the performance of customs examiners and the factors affecting the performance; and to propose an action plan to enhance the performance of customs examiners. The study used a quantitative approach under the descriptive method utilizing a survey questionnaire validated by industry experts. The participants were the customs examiners of Port of Manila as internal respondents and customs brokers and importers’ representatives and other stakeholders as external respondents. Further, G*power was used to identify the total number of respondents while random sampling was used in administering the survey questionnaire. The study’s findings revealed that the respondents assessed the performance of customs examiners with regard to examination and tariff classification as very satisfactory, while customs valuation was evaluated as satisfactory. Meanwhile, respondents generally disagreed with the factors affecting the performance of customs examiners in all variables. Likewise, there was a significant difference in the responses on the performance of customs examiners when group according to their profile category, with customs examiners giving higher assessment on performance. Furthermore, a significant difference was observed in the response to the factors affecting their performance when group to category, with stakeholders experiencing greater problems. In addition, there was a moderate indirect correlation between the performance of the examiners and the factors affecting their performance. This means that there was significant difference exists and implies that the better the performance, the lesser assessment on the factors affecting the performance of customs examiners. Lastly, an action plan is proposed to enhance the performance of customs examiners.