Republic of Yemen: Customs Reform and Emergency Revenue Mobilization

This technical assistance report presents a comprehensive assessment of the Yemen Customs Authority’s (YCA) operational challenges and reform opportunities amidst an ongoing conflict and economic crisis. Customs revenue, a critical fiscal source for Yemen, has suffered significant decline due to fragmented governance, outdated legal frameworks, weak enforcement mechanisms, and limited technological utilization. The report proposes a twelve-month emergency revenue mobilization plan embedded within broader structural reforms aimed at stabilizing and enhancing customs revenue collection. Key recommendations include strengthening strategic management, activating risk-based controls through ASYCUDA++ system fuller utilization, developing human resource competencies, enforcing anti-corruption measures, and formalizing collaboration between customs and tax authorities. The report outlines actionable steps to improve operational efficiency, transparency, and stakeholder engagement, ultimately supporting Yemen’s fiscal stability and economic recovery.