“…The external and internal contexts within which the CRM and trade facilitation activities are managed are a fundamental consideration. Emphasis is placed on the goals, objectives, strategies, scope and parameters of TF and CRM, while external factors, such as the legal, economic and cultural environment, as well as, internal factors such as the customs administration's structures, objectives, strategies and capabilities (Barratt andBarratt, 2011, de Campos et al, 2016;Odebiyi and Alege, 2019). In terms of theoretical postulations, the seminal work of Smith (1776) on absolute advantage and Ricardian (1817) comparative advantage theory underpins the international free trade theory.…”