The Use of Mirror Data by Customs Administrations: From Principles to Practice

Anne-Marie Geourjon, Bertrand Laporte and Gilles Montagnat-Rentier

No 2023/005, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This note discusses the relevance of mirror data analysis for customs administrations and how these administrations can adjust this technique to their needs, particularly to support the customs risk management function. Based on IMF Fiscal Affairs Department’s capacity development experience in developing countries, it describes in detail the recommended steps to be followed to analyze the data, then advises on the operational utilization of obtained results.

Keywords: Customs administration; export; data; import; revenue mobilization; risk management; tax compliance; international trade; mirror data analysis; export data; IMF Library; analysis sustainability; Customs information; Exports; Customs administration core functions; Imports; Tariffs; Valuation, origin and classification; Sub-Saharan Africa; Africa; Global (search for similar items in EconPapers)
Pages: 37
Date: 2023-09-26
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