The impact of customs reforms on the competitiveness of exporting companies: case of YAZAKI in Morocco

L'impact des réformes douanières sur la compétitivité des entreprises exportatrices: cas de YAZAKI Au Maroc

Khaoula Hadri and Abdlelali Lahrech
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Khaoula Hadri: UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl
Abdlelali Lahrech: UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl

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Abstract: Customs reforms play an important role in the organization and facilitation of international trade, in order to update and improve customs procedures, while strengthening protection and encouraging overall commercial growth, by harmonizing customs revenues and compliance with international standards. The objective of this article is to analyze the contribution of customs reforms implemented by the Customs and Indirect Tax Administration (ADII) to the competitiveness of automotive exporting companies, thru the case of the YAZAKI company in Morocco. This research is based on a quantitative approach using a questionnaire administered to 150 employes and executives of the company YAZAKI via Google Forms. The results reveal that customs reforms have led to a notable reduction in processing times and an improvement in the fluidity of export operations. This study highlights the importance of continuous adaptation of exporting companies to customs reforms in order to enhance their efficiency and competitiveness in a constantly evolving international context. According to the results obtained, we formulate operational recommendations aimed at supporting companies in adapting to the ongoing customs reforms, while contributing to the improvement of their efficiency and the sustainability of their international activities. This research also highlights the importance of customs reforms as a strategic lever in the face of the international challenges of international commercial transactions. Keywords: ADII (Customs Administration and Indirect Taxes), customs reforms, competitiveness of enterprises, YAZAKI.

Keywords: customs reforms; O24 Paper type : Empirical Research; competitiveness of enterprises; O24 Type du papier : Recherche Empirique ADII (Customs Administration and Indirect Taxes); L62; H21; F14; YAZAKI. JEL Classification : F13; compétitivité des entreprises; réformes douanières; ADII (Administration Douanière et Impôts Indirects); ADII (Administration Douanière et Impôts Indirects) réformes douanières compétitivité́ des entreprises YAZAKI. JEL Classification : F13 F14 H21 L62 O24 Type du papier : Recherche Empirique ADII (Customs Administration and Indirect Taxes) customs reforms competitiveness of enterprises YAZAKI. JEL Classification : F13 F14 H21 L62 O24 Paper type : Empirical Research (search for similar items in EconPapers)
Date: 2026-01-17
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2026, 7 (Volume 7, Issue 01), pp.595-607. ⟨10.5281/zenodo.18174830⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05464261

DOI: 10.5281/zenodo.18174830

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