Abstract
THE TRADE FACILITATION (TF) benefits of Single Window (SW) systems have been well documented in academic literature. Moreover, a number of jurisdictions that have implemented these systems have registered an increase in revenue collection, a reduction in trade transaction costs and general improvement in cross-border efficiencies. Despite the fact that many Customs administrations have expressed their desire to introduce the modern SW concept, many developing countries have not taken any substantial steps to implement such systems. Granted, most developing countries are plagued by certain technological and legal challenges that have acted as a barrier to the operation of SWs; their slow progress, however, does not entirely revolve around these challenges.