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Abstract

This project attempts to systematically analyze the operations, rate of goods to duties payable-and the transport of cargo in the freight industry. A lot of consideration is made to make up for the fastest means of record keeping for cargo in transit, precise item location and costing with the standard result of existing formats. In addition, the method of importation tracking and processing system have modified and reduced requirement of import key-inputs information (data). The technology of an electronic data processing system is scientific approach that stated precisely towards the understanding of importation activity as the core subject. It has been my determination to proffer, intensive and extensive importation tracking and processing system- as a method to enhance the duties of port management that will be useful to port personnel’s over comparative import duties.

Chapter One

1.0 Introduction

1.1 Background of the Study

The history of port development in Nigeria dates back to the middle of 19th century. This was long after the onset of sea borne trade and transactions which followed the adventures of early explorations of African coats. Initial efforts towards provision of facilities for ocean going vessels were the attempts to open up the entrance to the Lagos Lagoon. Considerable littoral drift occurred along this coast, and the constantly shifting charnels in the bar at the entrance made entry very difficult.

On February 1, 1914, the first mail-steamer s/s ‘AKOKO drawing 5.64 metres entered the Lagos harbour. Two months later, vessels began to use the facilities provided at the customs wharf on Lagos Island.

Prior to this time, explorative and trade activities involving European missionaries and businessman in Africa made the existence of a port on the wide coastal stretch from Calabar to Lagos imperative. Specifically. In the 15th century the Europeans opened marine contract and discovered the rich natural resources in the west and central African region that were needed for their economic and industrial revolution. As a result, the Bight of Benin was opened up by John d’Averro, of portuguest in 1485 and in1553, captain wyndharm of Britain landed on the nation’s coast. The first major breakthrough in opening was in 1906 up the Lagos Lagwn.

Decision to develop Apapa port was taken in 1913 and construction of the first four deep-water berths of 548.64 metres long at Apapa began in 1921.

In 1913, Port Harcourt port was opened to shipping by Lord Lugard, the Governor General. The railway line to Gugu was completed three years later in 1916.

1960, the Nigerian ports authority embarked on an elaborate manpower development through cadetship training awards, emphasis was on maririe-Engineering, accountancy, general management, civil mechanical and electrical engineering.

 

Lagos is the only available ports serving the country’s maritime transportation needs.

The Federal military government enacted a special decree which empowered the Nigerian ports authority to acquire the ports of narri, Bunltu and Calabar previously operated by private entrepreneurs.

Holts transport were former owners of werri port.

UAC owned bumetu port

Calabar port was originally owned by five operators

 

NPA spent N3.35 million at the time to acquire these ports.

1.2 Statement of Problem

Based on the study of the current mode of the operation, the manual and recurrent procedures of working could bring about errors and reduced productivity.

When the goods are entered and the amount of duty payable must be calculated to the penny, since they are market and prone to error and fractions of a penny being disregarded.

Customers as a result of eargness would prefer that their goods cleared on time but since they are so many activities involved there is delay in the processing.

Items may be mixed up during cole numbering and duly roles allocated for identical items.

The storage method of information such as and other important documents can easily be cost hence attracting distrust of the agency by the client.

 

1.3 Purpose of Study

This work is designed to quicken and improve the efficiency in import duty declaration.

1.4 Aims and Objectives of the Study

This work is aimed at improving the time constraint during clearance of arrived goods. Also provision foe security and control are made.

It is also aimed at reducing the popular problem of items being mixed up in terms of code numbering, and duty rates allocated for identical items. It is hoped that this mix up is eliminated and a proper rating will be given to items as declared in the harmonized tariff text.

1.5 Scope of the Study

The precise limit of this study is cantered on how to computerized the import duty processing system.

It is restricted only to shipping company system operation.

1.6 Limitation and Delimitation of the Study

During the time of carrying out the facts and figures of this study, a lot of problems were encountered.

Firstly, it was difficult some what to get to the workers of different companies to talk about the present mode of shipping, clearing and forwarding operations. A lot of strenuous trips were made to ensure that first hand information was gotten to make this work successful and reliable one.

However, inspite of a these limitations, this project has been able to a large extent to achieve the best out of the limited resources.

1.7 Assumptions

The assumptions made in this study are as stated below:

The proper security of the system from destruction or alteration of information is granted.

It is assumed that the is lose of information to illegitimate users will be denied when the new developed software is duly used.

 

1.8 Definition of Terms

Cargo

This is equivalent to the term ‘goods’ which includes shipment records.

Carriage

This is equivalent to the term transportation as a movement of goods.

Forwarding agent

This is also known as FREIGHT AGENT, a carrier employee, who receives, forwards or delivers goods or who represents or directs locally the freight functions of a carrier.

Agent

A person who has authority to express or implied to act on behalf of another.

Rotation number

A number allocated by the department of customs and exercise to every vessel entering into a port.

Data

With reference to this project it includes basic facts to be used for counting and for the provision of useful information.

Shipment

This is equivalent to the term consignment and refers to pieces of bundles of cargo accepted by the carrier from one shipper at one time and at one address, receipted for in the shipment record.

Shipper

This is equivalent to the term consign or and refers to the person whose name appears on the party contracting with the carrier for the carriage of cargo.

Consignee

This is the person whose name appears on the shipment record as the part to whom the shipment is to be delivered.

Port

This is or shelter for ships

Vessel

This is a ship for transport by water.

Bill of lading

This is an acknowledgment by a carrier that he has received the goods for shipment.

Days

This means the full calendar days, including sunders and legal holidays provided that for purposes of notification, the balance of days upon which notice is dispatched shall not be counted.

Freight

Cargo of goods handled by a bulk common carrier of some kind, such as roil, truck or stream ship line. Freight is usually thought of as more of bulky good and less-perishable through goods shipped by other means, such as express or parcel post in general where delivery is considered less argent.

Wharf

A landing – stage built along the shore for landing or unhanding vessels.

Customs duty

This is the right of duty payable by customs tariff act that is in force at the time of the delivery or carnival of import entry to the proper officer.

Chapter Five

Conclusion, Recommendation and Findings

5.1 Conclusion

In summary, this project is aimed at reducing the problem of items being mixed up in terms of code numbering and duty rate allocated for identical items. It is hoped that this mix-up is eliminated and a proper rating will be given to items as declared in the harmonized tariff test.

Finally, it is also hoped that further work could be made on this project towards making some more areas mentioned a lot more flexible.

5.2 Recommendation

In view of the precision needed for the processing of information and the operation of the system, the following recommendation are made;

Lecturers and educational material should be provided to the user of the system and they should abide strictly by the instructions as stated in the documentation for the system.

The designed system should be maintained if they are fund not to be meeting their expectation and requirement.

Unauthorized persons should be kept away from the system and its operations.

As time goes on, they should replace some of their outdated equipment with current ones.

The organization should be sending their staff for service training or seminar in order to acquire more skills and experience.

 

5.3 Findings

The import system is quite complicated. Importing of goods is a process in which certain steps are followed for checks and permissions in order to progress towards the final destination. During this process, multiple officials carry out different functions. Government authorities act according to laws and regulations in certifying different parts of the process and ensuring that the system operates appropriately. There are also technicians who examine the content and quality of the imports, which is essential to achieve effective control.

This study’s analysis of the import process in Nigeria led to the following findings:

Clearance of customs can be done prior to the arrival of imported goods, and ASYCUDA provides early warning on high-risk items.

The first stage, arrival of goods, is the most critical stage in ensuring monitoring and control. A bill of lading, certificate of origin and invoice reveal the nature of imports to a customs broker and thus present further opportunities to enforce full disclosure of the nature of goods. A significant part of monitoring and control can be achieved because importers are obligated by law to disclose the full nature of the goods they intend to import into Nigeria.

Several agencies are involved in the import process, but not everyone has a mandate or role in controlling the safety aspects of imports. Custom agents have overall jurisdiction at the port of entry to investigate the imports, but the health risk or protection aspect is rarely considered unless it is flagged by regulations and monitored by ASYCUDA. Quarantine and food authorities play a critical role in ensuring the health aspect of food imports, particularly in relation to SPS measures. Supermarkets and large importers are by default required to submit their imports to physical inspection.

Apapa Port has the slowest turnaround time among the main ports in the Pacific, which points to a lack of efficiency in processing imports. This results in a short shelf life for imported products, in particular food items.

Nigeria’s 23 customs agents and brokers, registered and licensed by the CIRD, are for the most part based in Apapa Port and charge commercial rates for their services.

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