IMPACT OF COORDINATED BORDER MANAGEMENT ON TRADE-IN LESOTHO

MAKHANYA LICHAKELO NKO

9th June 2022

Table of Contents
Introduction-Description of the topic..........................................................................................................3
Background..................................................................................................................................................5
Problem Statement.....................................................................................................................................7
Objectives of the study................................................................................................................................8
Subsidiary Objectives...............................................................................................................................8
Research questions..................................................................................................................................8
1.4 Hypothesis.............................................................................................................................................8
1.5 Significance of the study........................................................................................................................8
Scope of the study.......................................................................................................................................8
Definition of Terms......................................................................................................................................9
Organization of the Study............................................................................................................................9
2.2 Empirical Literature...............................................................................................................................9
2.3 Theoretical literature...........................................................................................................................12
2.3.1 McKinsey 7-S Model Framework..............................................................................................12
Figure 2......................................................................................................................................................13
McKinsey 7S Framework...........................................................................................................................13
2.3.2 Application of the model..................................................................................................................13
2.4 Filling the missing gap..........................................................................................................................13
2.5 Summary of the chapter......................................................................................................................14
3.1 Research design...................................................................................................................................14
3.2 Research strategy................................................................................................................................14
3.3 Study Site.............................................................................................................................................14
3.4 Population...........................................................................................................................................15
3.5 Sampling..............................................................................................................................................15
3.6 Data collection.....................................................................................................................................15
3.7 Data analysis........................................................................................................................................15
Introduction-Description of the topic
Coordinated Border Management (CBM) is explained as an approach to manage borders
involving public service agencies working across a compilation of government institutions
sharing boundaries in a coordinated manner to achieve a shared goal thus providing a unified
government response to the challenges of border management. CBM can be referred to as
meaning a logical way to manage border operations to ensure efficient and effective processes
and procedures used by all regulatory agencies who are involved in border security and
regulatory requirements that apply to travelers, goods and transportation crossing international
borders. Coordinated Border Management approach can in general be argued to consist of two
dimensions. The first is a domestic border management system that involves domestic
coordination within and between agencies of one country or customs union, whereas the second
is the international border management system involving collaboration between neighboring
countries and trading partners. Both at domestic and international levels the cooperation happens
on local, regional, and central level (Aniszewski, 2009).

World Customs Organization (2020) published the Customs Compendium for Integrated Border
Management in 2006 which outlines the key elements of an Integrated Border Management
System, as well as planning and implementation issues. Many of these elements addressed in the
Compendium published in 2006 are still relevant today. Thereafter, there have been various
names across various forums. In European Union, the concept is known as Integrated Border
Management, World Bank –Collaborative Border Management while in Organization for
Security and Cooperation in Europe (OSCE) it is called Comprehensive Border Management.
All the terms have the same meaning which involves general regulatory agencies performing
their regulatory functions in a coordinated approach. WCO seemed to prefer the name
Coordinated Border Management over the previous name of Integrated Border Management
because of the following reasons:

 “Integrated” was seen to be narrowing the scope of the concept because it took structural
and institutional integration for granted.
 WCO believes that CBM is way broad because resources, function, processes, and
legislation can be mobilized around a shared vision of effective and efficient border
 management and it has many solutions to achieve where integration of the services is just
one of the options.

Coordination of stakeholders for the release of goods is one of the core pillars of trade
facilitation as outlined under the World Trade Organization (WTO) Trade Facilitation
Agreement (TFA) Article 8. Article 8 compels members who share common borders to
cooperate on coordinating border procedures to facilitate cross-border trade. This cooperation
can be in line with the alignment of working hours, procedures, and formalities, development,
and sharing of common facilities as well as joint controls and establishment of one-stop border
post control (Trade Facilitation Agreement, article 8).

One of the effective instruments to achieve trade facilitation is the Coordinated Border
Management (CBM) (George, 2017). It is one of the components of trade facilitation for
coordination of national and international border control agencies to improve trade. At a national
level, coordination is between all the different agencies which are involved at the border while at
an international level, it involves two countries that share the border post (Aniszewski, 2009).’

Makokera and Krogman (2017) indicated that the purpose of CBM is to improve operational
trade and clearance procedures, legal and regulatory framework, and institutional framework for
cooperation, human resource, and capacity development, communication, and information
exchange as well as sharing of infrastructure and equipment. Delay of the release of travelers and
goods at the border is one of the non-tariff barriers to trade and this is against trade facilitation.
Therefore, a good implementation of CBM will address that problem.

CBM will help the government to improve service delivery because of reduced contradiction
agencies’ policies, missions, and mandates. As a result, it strengthens government to address
strategic issues across the border agency sector as a holistic approach to border management.
CBM will also benefit traders and travelers since it will reduce time spent at the border and
transport costs because of an efficiently managed border. Therefore, countries can reduce
internal costs and inefficiencies, improve their ability to facilitate trade, and generate revenue at
the border through the implementation of CBM strategies (Aniszewski, 2009).

According to Jain (2012), delays at border crossings affect international land transport. It has
been seen that these delays are the results of a lack of coordination and cooperation with the
border agencies where each agency pushes its mandate on goods and people crossing the border.
The agencies are seen to be independently conducting multiple inspections hence the delay at the
border. These delays affect trade flows badly because they increase the cost of the goods which
makes them uncompetitive in the market. It also promotes corruption.

George (2017) stated that there are external and internal motivations that are the basis to
implement CBM. External motivation includes bilateral and multilateral agreements (Free Trade
Agreements, Mutual Recognition of preferred traders, Mutual Assistance Agreements, Regional
Integration Agreements, and Multilateral Trade Agreements). Internal motivation includes
improvement of quality service, enhancement of national competitiveness, construction of new
infrastructures in seaports, airports, or border posts, and attendance to security threats and
regulatory challenges.

Background
Lesotho Revenue Authority (LRA) was established with the Lesotho Revenue Authority Act No.
14 of 2001. LRA began to operate in January 2003, where it includes the functions of the old
Income Tax, Customs and Excise and Sales Tax Departments. The LRA was established to
enhance the efficiency and effectiveness of revenue collection and to provide an improved
service to the public (www.lra.org.ls).

Lesotho as a member of WTO accepted TFA on the 4 th of January 2016 (Trade Facilitation
Agreement database). According to World Trade Report (2015), the objectives of the agreement
are to expedite the movement, release, and clearance of goods including goods in transit,
improve coordination and cooperation between customs and other border agencies among others.
These objectives will be met through simplification, harmonization, and documentation of trade
procedures to improve trade with fast, cheap, and easy procedures, and the use of advanced
technology. Also, TFA is intended to increase transparency, and predictability of the
international movement of goods. According to World Trade Report, full implementation of TFA
holds benefits of reducing time costs to a significant degree and will boost export, especially by
LDC.
In September 2017, Lesotho then established National Trade Facilitation Committee (NTFC) to
facilitate the implementation of WTO TFA (Mokoma, 2017). Lesotho notified its schedule of
commitments for category A, B and C where it commits itself to implement CBM within the
country together with other neighboring countries in 2018. This was done in line with article 8 of
TFA. Then, in November 2019, Lesotho piloted CBM implementation at Maseru Bridge (LENA,
2019).

In addition to TFA, Lesotho has also signed the WCO Convention on the Simplification and
Harmonization of Customs Procedures (as amended), known as the Revised Kyoto Convention
(RKC) in 2000. The KRC is the blueprint for modern and efficient Customs procedures in the
21st century, which provides an additional basis for CBM implementation. In particular, Standard
3.35 of the KRC calls for a coordination of the inspection process and a consultative approach
between Customs and other competent authorities to enhance the clearance and release of goods
from the borders (WTO).

According to the AGOA response strategy for Lesotho (2016), trade facilitation was seen to be
the biggest challenge in Lesotho where documentation clearance took up to 14 days. Also, the
Lesotho Revenue Authority (LRA) contacts inspection at the premises of the manufacturers for
exports then South African Revenue Services (SARS) also contacts its inspection which takes up
to six hours. This is a big challenge to manufacturers who are expected to unload and reload the
cargo. This practice was seen as a duplication of effort and a waste of resources and time. This,
therefore, calls for SARS and LRA to harmonize and coordinate border operations and systems
to enhance the movement of goods and people between Lesotho and the Republic of South
Africa. This is because Lesotho is a landlocked country that shares borders with South Africa
only. The study also indicates that the main issues which needed to be addressed were customs
clearance and immigration.

According to the Private Sector Competitiveness and Economic Diversification Project

(PSCEDP) (2019), border compliance in Lesotho on the exportation of goods is currently four
hours while documentary compliance is one hour. On the importation of goods, border
compliance takes up to five hours while that of documentary compliance is one hour. However,
PSCEDP stated that this simplification of the processes by the Automated System for Customs
Data (ASYCUDA) world puts Lesotho to be ranked 38 out of 190 on time and costs related to
documentary compliance, border compliance, and domestic transport.

Lesotho conducted Time Release Study (TRS) in October 2011 and February 2018 at Ficksburg,
Maputsoe, and Maseru border posts (the big borders between Lesotho and South Africa) together
with Maseru Railway which was sponsored by World Bank. Both studies were intended to assess
the time taken by traders (goods and conveyances) at the border to complete all the formalities
for the release and clearance of goods between the borders in Lesotho and South Africa.

According to LRA Newsletter (2012), the studies revealed that there was a higher delay at the
border for a trader to complete all the border procedures with different border agencies, where
there were multiple interventions by different border agencies. Also, the stakeholders stated that
there were complex and long declaration processes on both Lesotho and South African sides
which contributes to the delay in release.

However, there was an improvement in 2018. The results of the time taken on declaration and
release of goods in 2018 TRS were shorter than those of 2011 TRS. This was because
declarations were done manually in 2011 while in 2018 the process was automated through the
use of ASYCUDA (TRS+ Report, 2018).

LRA began to implement Customs Modernization Programme (CMP) which is supported by

World Bank. LRA has established Lesotho Border Management services (LBMS) to coordinate
different border agencies (LENA 2019). TRS will be the basis for assessing the impact of the
levels of coordinated release and clearance of goods by various stakeholders.

Problem Statement
In 2011 and 2018 TRS revealed that there was poor service in Maseru and Maputsoe border
posts with delays which were very costly to the traders. According to the LRA newsletter (2012)
and Lesotho TRS+ Report (2018), the comparison between average times from arrival to release
of goods in rail-based cargo has decreased as compared to that of 2011 TRS, while it has
increased in the declaration release. On average, TRS+ revealed that imports take up to 1 day, 10
hours from the time that the declaration is created to exiting the border in Lesotho while the
median time is 15 hours. Exports take a shorter time of average of 1 day, 8 hours, 30 minutes
with the median of 22 hours from creation of declaration to the release of export due to the pre-
border processes. As a result, trade facilitation in Lesotho has been so poor for years and the
perception was that it might be because of non-tariff barriers of slow service at the border. CBM
is intended to improve trade facilitation. However, one may ask himself or herself the following
questions: are the Lesotho traders happy with the turnaround time of declaration and release
now? Therefore, this study is intended to find out the impact of CBM on trade-in Lesotho,
especially in the Maseru border post.

Objectives of the study

The main objective of this study is to find out the impact of CBM on trade-in Lesotho at the
Maseru Border Post.

Subsidiary Objectives
1. To find out the effectiveness and efficiency of CBM in facilitating trade in Lesotho
2. To establish how border agencies adapt to the CBM implementation
3. To examine cooperation and coordination between Lesotho and the South African side

Research questions
1. How effective and efficient is the CBM in facilitating trade in Lesotho?
2. How do border agencies adapt to the CBM implementation?
3. Is there cooperation and coordination between Lesotho and the South African side?

1.4 Hypothesis
The study will be premised on the following hypothesis:

 There is an improvement in clearance times that is derived from better coordination

1.5 Significance of the study

The findings of this study will assist in providing border agencies with extensive analysis that
may be used as guidance for the best implementation of CBM. Finally, it will be of great value to
students as a point of reference and will equally form the basis for a further research study.
Scope of the study
The scope of the proposed study will be to look at the status and the results of the CBM in
Lesotho together with the events or things that affect the implementation of CBM either
positively or negatively. The study will gather data pertaining to Authorized Economic Operators
(AEOs), clearing agents, and large importers and border agencies in regard to the clearance and
release of cargo and traders. The study will concentrate on Maseru border posts. This study will
cover the impact of CBM on trade-in Lesotho from 2011 to 2021. The basis for the case study is
to show whether there has been any significant contribution of coordinated border management
to trade in Lesotho from the time of implementation.

Definition of Terms
Coordinated Border Management: The streamlining of parallel processes and technologies
enabling different government agencies to effectively work together on border issues. This is
done by implementing CBM strategies at both the domestic and international levels, countries
can reduce internal costs and inefficiencies, improve security, and increase their ability to
facilitate trade and generate revenue at the border (Inter-American Development Bank, 2010).
Therefore, for the purpose of this study, the above definition will be applied.

Organization of the Study

This study is planned in such a way that it consists of five chapters. Chapter one consists of an
introduction, background, statement of the problem, research questions, objectives of the study,
significance of the study, scope, and limitations of the study. Chapter two is a literature review
consisting of the empirical literature, theoretical literature, and application of the theory while
chapter three is the research methodology. Chapter four will contain the discussion and analysis
of data while chapter five will highlight the summary, conclusions, and recommendations.
2.1 Literature Review
2.2 Empirical Literature
According to East Africa Trade Hub Knowledge Management Case Study- JBCs (April 2013),
Joint Border Committees (JBCs) was established at sixteen border posts in East Africa to reduce
trade barriers in East Africa through the implementation of CBM. This committee is comprised
of government agencies and private sector stakeholders who are involved in cross-border trade to
promote their coordination to enhance efficiency at borders. CBM seemed to have a positive
impact on trade in the Malaba border in Kenya where the trade time and cost have been reduced
by promoting cooperation and transparency among different border agencies. Operation hours
and joint cargo verification were used in the implementation of CBM. This case study showed
that border crossing time was highly reduced from days to hours which doubled the trucks that
pass through this border daily. It is well known that time is money, as this time savings was
estimated to be $69 million per year. This proves how much CBM improved cross-border
services in the Malaba border post.

Cruzada (2018) stated that CBM has improved service delivery between the Republic of Chile
and the Republic of Peru across the borders. Integrated border management and Cooperation
Systems for the Facilitation of Movement at cross-border operations between the two countries
were implemented in January 2011. The two countries have joint controls of which some involve
both countries on a one-stop border where travelers will stop once in the country of entry where
controls are carried out. Because of the implementation of this project, travelers have increased
by more than 50% due to reduced crossing time. There is also an increase in the movement of
vehicles and tourism has highly improved between the two countries. In the same way, Lesotho
and South Africa can copy what these two countries have done to facilitate trade.

By speeding up the clearance of goods across borders, trade facilitation could provide a big boost
to trade in perishable agricultural goods. The same effect is likely to apply to intermediate
manufactured goods, which feature prominently in global value chains where lead time and
predictability in delivery time are critical. Timeliness and predictability of delivery times are
critical to the successful management of global value chains as well as to trade in perishable
agricultural goods and clothing and textiles, which are subject to rapid fashion cycles. Trade
facilitation boosts trade in these goods because it reduces the time needed to export and increases
predictability in delivery time (World Trade Report, 2015).

In a heterogeneous firm framework, reduction of trade costs brings about reallocation of

resources to more productive firms implying efficiency gains (Go, 2018). CBM as a component
of trade facilitation reduces trade costs. Therefore, the reallocation of resources will help
increase the production of goods and supply of goods at low prices. As a result, the trade will
improve since the demand for cheap products will increase. This can be supported by figure 1
below which is economies of scale.

Figure 1

The customs administrations of Rwanda, Uganda, and Kenya have successfully strengthened
their collaboration, regarding the cross-border movement of goods and customs clearances.135
Customs authorities in these countries have launched common customs modernization programs,
common electronic cargo tracking systems, and regional Authorized Economic Operators (AEO)
programs. They are also working on the elimination of duplicate security checks and on the
operationalization of One-Stop Border Posts (OSBP). These initiatives have lowered trade
barriers between these countries, through the reduction of customs bureaucracy and security-
related roadblocks along the Northern Corridor, for example. To realize further trade facilitation
benefits, the countries have also harmonized axle road control measures at weighbridges,
removed cash bonds, as well as arranged 24/7 opening hours at all border crossings. These
initiatives have resulted in a reduction in the cost of transporting a container from Mombasa to
Uganda from about 3,375 USD to about 2,300 USD (a saving of 1,075 USD). Besides, the time
of moving a container from Mombasa to Kampala has shorted from earlier 18 days to four days.
The initiatives have also facilitated the collection of trade statistics (COMCEC, 2016).

India and Pakistan have integrated checkpoints in cargo handling terminals, import warehouses,
export warehouses, parking areas, and dormitories for drivers. This integration has produced
good results for India. Indian customs authorities’ records on cross-border traffic have highly
increased. Trading companies report faster and less expensive cross-border clearance Trade has
also and let to improved living conditions, employment opportunities, and increased commercial
activity of people on both sides of the border. In Uganda and Kenya, officers from all authorities
at the border are placed physically together to handle the work and examinations as well as
accepting each other’s work. This can also be supported by the fact that they work together for
automation of the work and grant each other access to the IT systems. They have also centralized
clearance in Mombasa, Kenya (COMCEC, 2016). Therefore, if Kenya and Uganda have
managed to work together and succeeded, then Lesotho and South Africa can also do it in all
their border posts since Lesotho is landlocked and shares borders with South Africa only.

2.3 Theoretical literature

2.3.1 McKinsey 7-S Model Framework
This model is one of the most popular strategic planning tools and was developed in 1980s by
Tom Peters, Robert Waterman and Julien Philips with a help from Richard Pascale and Anthony
G. Athos. McKinsey 7S model is a tool that analyzes a firm’s organizational design by looking at
7 key internal elements: strategy, structure, systems, shared values, style, staff, and skills, in
order to identify if they are effectively aligned and allow the organization to achieve its
objectives (Jurevicius, 2021). Hence, the study is anticipating applying this model as it seems to
be relevant in addressing the situation in hand.
Figure 2
McKinsey 7S Framework

2.3.2 Application of the model

Lesotho through customs modernization is implementing coordinated border management in
order to facilitate trade. In applying the above-mentioned model, all its elements would be
applicable in this study for they address all the necessary issues in terms of improving service
delivery and facilitating trade in the Maseru border post. The elements of the McKinsey 7s
model would be used to develop a good strategy, systems, structure, staff, skills, style, and
shared values in order to fulfill the implementation. In the Maseru border post, all these 7s are
relevant in the following manner, for instance, there are strategies (policies, MOU) that are in
place to facilitate CBM, systems (ICT and Automation systems), and in terms of staff, both RSA
and Lesotho officers are working hand in hand in order to ensure that CBM is achieved. For style
and shared values, both countries have officers who are dedicated in order to impressing their
clients.

2.4 Filling the missing gap

Several studies have been conducted on the impact of CBM on trade. Looking at an example of
an empirical review on Uganda and Kenya. Even though Uganda is also a landlocked country,
the situation is different for Lesotho which is landlocked and entirely surrounded by South
Africa. Again Lesotho’s economy depends highly on South Africa’s economy hence the different
view of this study.

2.5 Summary of the chapter

This chapter focuses on empirical literature from different countries that have implemented
coordinated border management. It also looks at theoretical literature where it covers the model
which will be applied in this study as well as how and why the model will be applied. Again, it
covers the missing gap from other previous studies.

Methodology
3.1 Research design
The study is going to use a case study design. A case study is explained by Bryman (2008) as a
research design that entails the detailed and intensive analysis of a single case.

3.2 Research strategy

Due to the nature of this study both qualitative and quantitative strategies will be employed.
Qualitative-an approach that emphasizes the words rather than quantification in the collection
and analysis of data. Quantitative research-it emphasizes quantification in the collection and
analysis of data. Case studies are frequently sites for the employment of both quantitative and
qualitative research Bryman (2008).

3.3 Study Site

Maseru border post is the site of the study. Maseru is located in northwest Lesotho by the South
African border, denoted by the Mohokare River. Mohokare River is also known as the Caledon
River. The two countries are connected by a border post at the Maseru Bridge, which crosses the
river. On the South African side, Ladybrand is the town closest to Maseru. The city lies in a
shallow valley at the foot of the Hlabeng-Sa-Likhama, foothills of the Maloti Mountains
(Romaya and Brown, 1999).
3.4 Population
The population for this study will be composed of clearing agents, traders (large importers, and
AEOs), as well as officers at the Maseru border post. Bryman (2008) explains population as the
universe of units from which a sample is to be selected. The total population is currently 216,
which is composed of 55 clearing agents, 10 traders accredited as AEOs, 87 large importers, and
64 border agencies officers.

3.5 Sampling
The sample size of the study will be determined through the use of the Krejcie and Morgan
formula where population size will be totally formulated from clearing agents, traders (large
importers, and AEOs) which will give the exact number of the sample size to be interviewed.
State the sample

3.6 Data collection

The study will conduct a survey through questionnaires to a selected sample of traders (AEOs,
large importers), and clearing agents to gauge their experience with the release and clearance of
goods under the Lesotho Management Border Services (LMBS) pilot programme. The study will
also conduct a survey of border agencies to assess their facilitation mechanism under new
arrangements. The survey will be conducted in the form of survey monkey tools to limit human
interactions concerning current Covid-19 conditions.

3.7 Data analysis

Since the study uses qualitative and quantitative strategy, data will be analyzed through SPSS
data analysis and thematic analysis in order to assess if there are any notable improvements in
the actual release and clearance times for selected traders at the border. According to Bryman
(2008) thematic analysis is a method that is used to analyze qualitative data in order to refer to
the extraction of key themes in data while SPSS is a computer program that allows quantitative
data to be managed and analyzed.

References
AGOA response strategy for Lesotho, (2016) (online) available at Agoa-response-strategy-
report-for-lesotho-2016.pdf (Accessed 13 February 2022).

Aniszewski, S. (2009) ‘Coordinated Border Management Concept Paper’ WCO Research Paper
No. 2

Bryman A. (2008) Social Research Methods

COMCEC (2016) Improving the Border Agency Cooperation Among the OIC Member States
for Facilitating Trade

Cruzada J.C. (2018) ‘Integrated Border Control between Chile and Peru’, (online) available at
https://mag.wcoomd.org/magazine/wco-news-85/integrated-border-control-peru-chile/(Accessed
01 April 2022).

East Africa Trade Hub Knowledge Management Case Study-JBCs April 2013 (online) available
at https://pdf.usaid.gov/pdf_docs/PA00JZ67.pdf (accessed 27 March 2022).

George, H. (2017) ‘How to engage effectively with other Border Agencies in a Coordinated
Border Management’, (online) available at https://unctad.org/system/files/non-official-
document/HermieGeorge_WCO_NTFCForum_Jan2017_2.pdf (accessed 01 April 2022).

Go E. (2018) Contribution and Effectiveness of Trade Facilitation Measures: A Structured

Literature Review

Jurevicius O. (2021) McKinsey 7S Framework, Strategic Management insight Last updated:

November 11, 2021

Inter-American Development Bank, (2010). Interoperability at the Border Coordinated Border

Management Best Practices & Case Studies
LENA (2019) (online) available https://www.gov.ls/lra-introduces-lesotho-border-management-
services/#:~:text=LRA%20INTRODUCES%20LESOTHO%20BORDER%20MANAGEMENT
%20SERVICES,-November%207%2C%202019&text=Mosuoe%20Mapetla%20said%20this
%20when,Bridge%20on%20November%2001%2C%202019 (accessed 13 February 2022)

Lesotho Time Release Study ‘Plus’ Report (2018)

LRA Newsletter (2012) (online) available at

https://www.lra.org.ls/sites/default/files/2017-03/LRA%20Newsletter%20Mar%20to%20Jun
%202012.pdf (accessed 13 February 2022)

Makokera C.G. and Krogman H. (2017) Regional Report: Assessment of selected trade
facilitation measures in Southern Africa

Mokoma M. (2017) Lesotho establishes coordinating Committee on Trade (LCCT) and National
Trade Facilitation Committee (NTFC) press release.

Private Sector Competitiveness and Economic Diversification, (2019) (online) available at

PSCEDP | Private Sector Competitiveness and Economic Diversification (Accessed 13 February
2022).

Romaya S. and Brown A. (1999) City Profile: Maseru, Lesotho Volume 16, issue 2, Pages 123-
133

Trade Facilitation Agreement database

Trade Facilitation Implementation Guide (online) available at https://tfig.unece.org/

(accessed 12 January 2022)

WTO Trade Facilitation Agreement, (online) available at http://archive.ipu.org/splz-e/wto-

forum15/tfa.pdf (Accessed 12 January 2022).

WCO (2020) Coordinated Border Management. An inclusive approach connecting stakeholders

(Accessed on 16th May 2022)

WTO (2015), World Trade Report, Chapter D, (online) available at

http://www.wto.org/engWTOlish/res_e/wtr15-2d_e.pdf (Accessed 12 January 2022).
World Trade Organization (WTO) Trade Facilitation Agreement (TFA) Article 8

www.economishelp.org

World Trade Report (2015) Speeding up trade: benefits and challenges of implementing the
WTO Trade Facilitation Agreement

Krejcie, R.V., & Morgan, D.W., (1970). Determining Sample Size for Research
Activities. Educational and Psychological Measurement.

Small-Sample Techniques (1960). The NEA Research Bulletin, Vol. 38.