Certificate and ordinary diploma programmes are administered by customs and tax studies department. This department has been accredited by the National Council of Technical Education and Training (NACTE) to conduct competency based programs up to NTA 8 (Bachelor Degree).  Currently there are three programmes which are administered by this department namely:

 

1.    Diploma Programme

The Department runs one Diploma programme; Diploma inCustoms and Tax Management (DCTM). DCTM is a two years full-time programme spread in four semesters.  There are semester breaks after the end of each semester examination. There is guided field practicum after the end of the second semester.

Programme Structure

The DCTM programme comprises of two NTA levels (NTA 5 NTA level 6) with each NTA level consisting of two semesters of 17 weeks inclusive of two weeks for examinations. Candidate enrolled in the programme is required first to attain NTA 5 before proceeding to NTA Level 6. The programme comprises a total of 23 modules (12 at NTA 5 and 11 at NTA 6) with a total of 248 credits. At each level there are fundamentals and core modules. Fundamental modules that provide a range of basic skills, knowledge and principles appropriate for a graduate in the field of customs and tax management. Core modules are modules associated with the core studies that provide the development of the main theme of the programme. They broadly represent the main areas of activity in the Customs and Tax Management discipline 

Objective of the Programme

The main objective of the curriculum is to prepare tax and customs technicians who will work flexibly at different work places. It is a two-level (NTA 5 and NTA 6) competence-based programme where the candidate must first attain NTA 5 before proceeding to NTA Level 6. The programme comprises a total of 23 modules (12 at NTA 5 and 11 at NTA 6) with a total of 248 credits. Each module is covered in 17 weeks inclusive of examinations.

 Programme Modules

This two year programme consists of four semesters with the following modules:-

 

 Diploma in Customs and Tax Management (DCTM) Year 1 (NTA Level 5)

 

Semester

Code

Module Name

Notional* Hours per week

Number of Credits

1

GST 05101

Business Communication

7

10

GST 05102

Business Law

7

10

GST 05103

Elementary Business Mathematics

7

10

GST 05104

Introduction to Customs

7

10

CAT 05105

Elementary Book-keeping and Accounts

7

10

GST 05106

Principles of Economics for Taxation

7

10

2

GST 05207

Communication Skills 

7

10

GST 05208

Information Technology

7

8

CUT  05209

Trade Facilitation in Customs

8

12

TAT  05210

Introduction to Income Taxes

8

12

TAT 05211

Introduction to VAT and other Indirect Tax Laws

7

10

GST 05212

Elementary Book-keeping and Accounts II

8

12

Total Credits for Semester DCTM Year 1

87

124

 

 

Diploma in Customs and Tax Management (DCTM) Year 2 (NTA Level 6)

 

Semester

 

Code

 

Module Name

Notional* Hours per week

Number of Credits

1

TAT 06101

Principles of Income Tax

9

14

GST 06102

Principles of Auditing

7

10

GST 06103

Principles of Management

7

10

CUT 06104

Principles of Tariff Classification

8

12

CUT 06105

Customs Enforcement and Management

7

10

GST 06106

Internship

-

10

2

TAT 06207

Fundamentals of Tax Auditing 

8

12

GST 06208

Fundamentals of Entrepreneurship

7

10

CUT  06209

Customs Valuation and Rules of Origin

8

12

GST  06210

Elementary Quantitative Techniques

9

14

TAT 06211

Introduction to Local Government Taxation

7

10

Total Credits for Semester DCTM Year Two

77

124

 

*Hours used to conduct all the activities required for a trainer and a student to complete a module.

 

2.    Basic Certificate in Customs and Tax Management (CCTM)

This is a one year full-time program. Minimum entry requirements is Three (3) Passes at “O” level. Applicants with Two (2) Passes may be admitted subject to undergoing and passing the Bridging Program conducted at the Institute

 

Overview

This programme was developed in accordance with NACTE requirements. The programme is therefore competence-based and it focuses on the knowledge, skills and attitudes needed in the labour market for holders of this qualification.

 

Programme Objective

The objective of the programme is to promote skills among learners in social sciences and allied courses. It is intended to produce persons who will assist in clearing and forwarding of goods, tax management and record keeping.

 

Programme Structure

The programme contains 10 modules which are spread over two semesters of Seventeen (17) weeks each including Two weeks for examinations. The programme has a total of 122 credits.

 

Duration of the Programme

The programme takes 12 months to complete.

 

Programme Modules

The modules are divided into two semesters. Table 3 shows the division of the modules, notional hours per week and credits for each.

 

Table 3: Basic Technician Certificate in Customs and Tax Management (CCTM) NTA Level 4

 

Semester

Code

Module Name

Notional* Hours per week

Number of Credits

1

TAT 04101

Introduction to Taxation

9

8

GST 04102

Introduction to Computing

7

10

GST 04103

Basic Communication Skills

7

10

GST 04104

Elementary Business Mathematics

9

14

CAT 04105

Customs Cross Border Clearance

8

12

GST 04106

Customer Service

7

10

2

GST 04207

Customs and Tax Records Management 

8

12

GST 04208

Book Keeping

9

14

CUT  04209

Customs Classification and Valuation

9

14

TAT  04210

Basic Taxation Operations

8

18

Total credits for CCTM

81

122

*Hours used to conduct all the activities required for a trainer and a student to complete a module.

 

 

3.    East African Customs Clearing and Freight Forwarding Practising Certificate (CFFPC)

This programme is offered in full-time and part-time mode. Full-time mode takes four months while part-time mode takes six months. Minimum entry requirement is Division IV at “O” level and passing an Aptitude Test conducted by the Institute (holders of higher qualification need not sit for Aptitude test)

 

Overview of the programme

 

Customs Clearing Agents are agents of the Commissioner for Customs for the purpose of clearing goods from customs control as per the requirements of the East African Community Customs Management Act 2004). Experience has shown that the work done by these agents is not of satisfactory quality, and their services are not provided in a professional manner. This makes the work of Customs Administrations difficult and unsatisfactory to importers, exporters and other stakeholders.

 

The EACCFFPC programme has been designed as a joint initiative of the East African Revenue Authorities (EARA) and Federation of East African Freight Forwarders (FEAFA) to provide high quality and responsive services to their various customers such as importers, exporters, travellers and others. As agents of the Commissioner for Customs, clearing agents need to have a certain minimum level of proficiency in Customs Laws, regulations and procedures in order to help their clients comply easily with customs provisions. The programme has been adopted for all the five countries who are members of the East African Community.

 

Programme Objective

The objective of this programme is to enable Customs Clearing Agents appreciate and understand how to efficiently and correctly apply Customs laws and procedures in order to provide professional and high quality services to their clients on behalf of the Commissioner for Customs.

 

Programme Structure

The EACCFFPC training programme comprises of six (6) compulsory examinable courses each carrying four (4)credit units and one compulsory non examinable course. The programme has a total of twenty four (24) credits.

 

Duration of the Programme

 The programme takes four months to complete full time programme and six months to complete part-time programme.

 

Programme Modules

The Programme consists of six examinable modules of four credits each and one non examinable module spread over one semester of Seventeen weeks 17 weeks including Two weeks for examinations as shown in the tables below:

 

East African Customs Clearing and Freight Forwarding Practicing Certificate (CFFPC) - Full time mode

 

Semester

Code

Module Name

Notional* Hours per week

Number of Credits

1

FFCU 101&102:

Customs laws and procedures

4

4

FFCU 103:

Tariff Classification

4

4

FFCU 104:

WTO Customs Valuation and Rules of Origin

4

4

FFFF 201: 

Port Clearance

4

4

FFFF 202:

Freight Forwarding Operations

4

4

FFBM 300:

Basic management skills

4

4

FFCU 105:

Application of Automated Customs Systems       

4

Non examinable module

Total credits for EACFFPC

28

24

 

The Programme consists of six examinable modules of four credits each and one non examinable module spread over two semesters of Seventeen weeks 17 weeks including Two weeks for examinations.

 

East African Customs Clearing and Freight Forwarding Practicing Certificate (CFFPC) - Part time mode

 

Semester

Code

Module Name

Notional* Hours per week

Number of Credits

1

FFCU 101&102:

Customs laws and procedures

4

4

FFCU 103:

Tariff Classification

4

4

FFCU 104:

WTO Customs Valuation and Rules of Origin

4

4

2

FFFF 201: 

Port Clearance

4

4

FFFF 202:

Freight Forwarding Operations

4

4

FFBM 300:

Basic management skills

4

4

FFCU 105:

Application of Automated Customs Systems       

4

Non examinable module

Total credits for EACFFPC

28

24