The Algorithmic Gavel: Analysing automated customs valuation, ICUMS and the rule of law in international trade

I. Introduction The deployment of Single Window platforms has transformed customs administration across developing economies by improving trade facilitation, revenue collection, and administrative efficiency. In Ghana, the Integrated Customs Management System (ICUMS) was introduced to modernise customs operations by replacing fragmented legacy systems with a unified digital platform. More recently, the Ghana Revenue Authority (GRA)…