This study aims to review, evaluate, assess and propose improvements in the current compensation system in the Bureau of Customs (BOC) to address the often voiced complaint of “near subsistence” pay that causes poor performance and low morale of customs employees. Low pay is also often used as explanation for the vulnerability of some customs employees to corruption. The main goal of this study is to explore the merits of using performance-related pay system to reform the incentives structure in the Bureau and upgrade its efficiency and quality of public service.
