Not at all. The Blue Channel facility is extended to Compliant Taxpayers. The selection of Companies to benefit Blue channel is done basing on past performance record (Retrospective method). Customs do also exercise control mechanisms to ensure that any abuse of the facility by any Taxpayer is dealt with swiftly.

In addition, Customs Services do carry out the following to evaluate the effectiveness of the facility;

• Surprise checks on selected companies are done by Customs and Revenue Protection Departments. The selection of the company to be surprised is based on risk indicators such as the commodity under importation, country of Origin, customs rate, valuation;
• A comprehensive Post Clearance Audit is done by Customs to ensure that compliance level of taxpayers is kept improving;
• Rwanda Bureau of standards carry out an inspection of goods to ensure standards of the goods;
• There is a Customs Intelligence function gathers information on a daily basis to ensure that any loophole is identified and treated accordingly;
• Quality checks on blue channel declarations is done daily to ensure quality and genuine documents presented to Customs;