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

ByAnne-Marie Geourjon, Bertrand Laporte, Gilles Montagnat-Rentier

September 26, 2023

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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.

Subject: Customs administration core functions, Expenditure, Exports, Imports, International trade, Revenue administration, Tariffs, Taxes, Valuation, origin and classification

Keywords: Africa, analysis sustainability, Customs administration, Customs administration core functions, Customs information, data, export, export data, Exports, Global, IMF Library, import, Imports, international trade, mirror data analysis, origin and classification, revenue mobilization, risk management, Sub-Saharan Africa, Tariffs, tax compliance, Valuation

Pages:
37
Volume:
2023
DOI:
https://doi.org/10.5089/9798400251283.005
Issue:
005
Series:
Technical Notes and Manuals No. 2023/005
Stock No:
TNMEA2023005
ISBN:
9798400251283
ISSN:
2075-8669

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