Of respondents it is believed that the lack of

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of respondents, it is believed that the lack of respondents’ understanding about the issue understudy is likely to have no adverse impact on the quality of data obtained from them. Table 4.5: Respondents’ educational qualification Educational profile Accountants/Finance managers of importers Assessors of customs clearing agents Frequency Percentage Frequency Percentage 12 completed 3 12.5 3 9.7 College diploma 9 37.5 9 29.0 First degree (BA) 11 45.5 17 54.8 Masters and above 1 4.5 1 3.2 Others - - 1 3.2 Total 24 100 31 100 Source: Survey results and own computation Furthermore, about 83.3 percent of importing firms’ accountants/finance managers and 74.5 percent of assessors in the target customs clearing firms had two and more years of work experience in the respective organizations. Since these individuals acquire practical exposure on the subject matter, their contributions for the effectiveness of the study are unquestionable.
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Results and discussions 63 Table 4.6: work experience of the respondents Work Experience Accountants/Finance f i Assessors of customs clearing Frequency Percentage Frequency Percentage Less than 2 years 4 16.7 8 25.8 2-4 years 9 37.5 10 32.3 5-7 years 9 37.5 8 25.8 8-10 years 1 4.2 3 9.7 Above 10 years 1 4.2 2 6.4 Total 24 100 31 100 Source: Survey results and own computation In their forms of organizations, the majority of the firms addressed by the research were private limited companies. About 29.2 percent of the importing firms and 38.7 percents of the customs clearing agents are under the others category representing mainly private limited companies, except very few governmental clearing agents. Table 4.7: Forms of the organizations included in the study Form of organization Importers Clearing agents Frequency Percentage Frequency Percentage Sole proprietorship 5 20.8 8 25.8 Partnership 5 20.8 8 25.8 Corporation 7 29.2 3 9.7 Others 7 29.2 12 38.4 Total 24 100 31 100 Source: Source: Survey results and own computation
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Results and discussions 64 The investigator has also examined how long the importing firms have been engaged in international trade (particularly import trade) and for how long the customs clearing agents have done the clearing services. Questionnaires filled out by individuals chosen from the respective groups portrayed that out of the total respondents dealt with of the respective group, about 71.8 percent of importing firms and 67.7 percent of clearing agents have more than 4 years of operational experience. A large share of respondents, i.e., 62.5 percent of the importing firms under investigation, delegated the customs clearing activities to customs clearing agents. In customs clearing agents, either assessors (valuation officers) or operational managers are directly responsible for customs valuation and tariff classification functions. 4.5.1 Nature of importing firms and customs valuation implications Based on the questionnaires randomly distributed to importing firms, the investigator identified some important points related to importing firms in Ethiopia. The majority of importing firms were independent importers. Of those surveyed, about 41.7 percent of the
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