THE CONTRIBUTION OF HERBERT SIMON’S THEORY READAPTATION OF THE CUSTOMS DECLARATION MODEL : case of Morocco.

Résumé

In the context of international trade, and whatever the means of transport used, all customs operations must be carried out under cover of a single customs declaration model. This article attempts to analyze this model which constitutes the informational basis of the customs risk analysis approach by mobilizing the theory of limited rationality of Herbert Simon as well as its derived model. This approach through the paradigm of limited rationality teaches us that customs has created its own limited rationality and continues on this path by limiting itself to a model which has not undergone any development or innovation which allows its enrichment with strategic information.This model remains limited in information and is no longer representative of the layout of the current customs environment. The absence of representative information from several stakeholders and interventions in the customs operations flow circuit constitutes the manifestation of this reality. Consequently, this declaration model is becoming obsolete and requires its adaptation to the profile of international trade and the international value chain in order to improve rationality in the decision-making process.