SIGAR Audit 14-47 - Afghan Customs: U.S. Programs Have Had Some Successes, but Challenges will Limit Customs Revenue as a Sustainable Source of Income for Afghanistan [open pdf - 857KB]
"Since 2009, the United States has allocated at least $198 million toward efforts to assist in developing the capacity of the Afghan government to assess and collect customs revenue. The U.S. Agency for International Development (USAID) administered the Trade Accession and Facilitation for Afghanistan (TAFA) I and TAFA II programs from November 2009 through August 2013. These programs were followed by the Afghanistan Trade and Revenue (ATAR) program as a followon activity beginning in November 2013. The Department of Homeland Security's Customs and Border Protection (CBP) has operated as the administrator for the Border Management Task Force (BMTF) since its inception in 2006. Through these programs, the government has worked to develop and reform Afghanistan's laws, policies, and procedures for customs processes operating at the Afghan Customs Department (ACD) headquarters and customs locations throughout Afghanistan. This audit (1) assessed the extent to which these USAID and CBP programs achieved their intended outcomes, and (2) examined challenges to creating a stable and lasting source of customs revenue for Afghanistan. To accomplish these objectives, SIGAR reviewed Afghan customs law, policies, and procedures; examined USAID and CBP contract documents and program files; interviewed ACD, USAID, CBP, BMTF, U.S. Embassy, and other officials; and visited customs locations in Afghanistan."
SIGAR 14-47; Office of the Special Investigator General for Afghanistan Reconstruction 14-47
Special Inspector General for Afghanistan Reconstruction: http://www.sigar.mil/