This article identifies key factors that can reduce customs fraud by analyzing the correlations that exist in front of certain dependent variables, namely language, cultural contact, intra linguistic and anthropological, sustainable human development, sale, purchase, transportation, declaration of primary products (food crops), and the relationship between the Democratic Republic of Congo and Zambia, their institutional framework with a specific application to the case of Kasumbalesa border. Our research presented and discussed the theoretical and empirical literature on the subject. We have structured our analysis on the subject around five axes, based on estimates of equations that measure the vehicle of linguistic patterns, cultural, anthropological and business, institutional efficiency and socio-economic conditions. We first studied the impact of languages on cross-border trade, then the influence of this one on the sale, purchase, transportation and declaration of supposed primary products and finally the influence of it on the emergence of customs fraud. From this analysis, it emerges from the results that borders are not limits in themselves, but quite the contrary of gateways, voices of linguistic, anthropological and cultural continuity. Language, with all of its components, is the key that traders use for performance in cross-border trade. This one can facilitate fraud at all levels at customs and if is taken as a cultural mechanism by the state to strengthen existing traditional mechanisms, it can help to fight fraud. A tax evasion with a well-orchestrated fraud is seen on the pedestrian street commonly called Bilanga by some users. The increase in trade volumes for primary products should in principle lead to a relative improvement in the level of revenue generated by the Congolese state, but unfortunately the opposite is seen. The business environment is very relevant in view of the theoretical foundations compared to the existing economic model, based on economic and sociolinguistic liberalism.