Abstract: This research focuses on the impact of customs systems on cross-border trade in the Gatumba and Kavimvira border posts. The study aims to evaluate the effectiveness of customs procedures, measure merchant satisfaction, and identify constraints that hinder social and economic development. The central hypothesis suggests that the customs systems negatively impact the income of the cross-border merchant activities. Independent variables include corruption, harassment, inadequate infrastructure, taxes, levies, heavy administration, long queues, lack of lighting, and other constraints. Cross-border trade flows at these border posts are irregular, hindering the socio-economic development of merchants and the development of the two countries. The Burundian customs system appears adequate in the eyes of traders compared to the Congolese customs system, which is considered a hindrance to improving cross-border transaction conditions. The study recommends the governments of both countries to invest in among other things enhancement of one stop cross border services; digitalization and automation of cross border services; enhance infrastructure; enhance transparency and fight against corruption and re-training of personnel on how to handle cross-border business. 

Keywords: Trade, Cross-border trade, Customs system, Socio-economic status