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

_Technical Notes and Manuals, September 26, 2023_

## Source details

**Canonical URL:** [The Use of Mirror Data by Customs Administrations: From Principles to Practice](https://www.imf.org/en/publications/tnm/issues/2023/09/26/the-use-of-mirror-data-by-customs-administrations-fromprinciplestopractice-537562)

## Other formats

- [Markdown version](/en/publications/tnm/issues/2023/09/26/the-use-of-mirror-data-by-customs-administrations-fromprinciplestopractice-537562/index.md)
- [Structured JSON version](/en/publications/tnm/issues/2023/09/26/the-use-of-mirror-data-by-customs-administrations-fromprinciplestopractice-537562/index.json)
- [Bundle manifest](/en/publications/tnm/issues/2023/09/26/the-use-of-mirror-data-by-customs-administrations-fromprinciplestopractice-537562/bundle-manifest.json)

## Bibliographic details
- Authors: Anne-Marie Geourjon, Bertrand Laporte, Gilles Montagnat-Rentier
- Published: September 26, 2023
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400251283.005

---

### Overview and Purpose
- Discusses the relevance of mirror data analysis for customs administrations.
- Explains how customs administrations can adjust mirror data techniques to their needs.
- Focus on supporting the customs risk management function.

### Basis and Scope
- Based on IMF Fiscal Affairs Department’s capacity development experience in developing countries.
- Describes in detail the recommended steps to be followed to analyze the data.
- Advises on the operational utilization of obtained results.

### Key content elements and emphases
- Relevance of mirror data analysis to customs administration core functions.
- Practical adjustment of mirror data techniques for operational use.
- Use case emphasis: supporting customs risk management.
- Orientation toward developing-country capacity development and operationalization.

### Subject tags and keywords (as listed)
- Subjects: 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

*Technical Guidance Note; the views expressed are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.*

---

## Content in this bundle

- **The Use of Mirror Data by Customs Administrations: From Principles to Practice; TNM 2023/05**
  - [The Use of Mirror Data by Customs Administrations: From Principles to Practice; TNM 2023/05 (Markdown version)](/-/media/files/publications/tnm/2023/english/tnmea2023005.pdf.md){rel="alternate" type="text/markdown"}
  - [The Use of Mirror Data by Customs Administrations: From Principles to Practice; TNM 2023/05 (PDF)](/-/media/files/publications/tnm/2023/english/tnmea2023005.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/tnm/issues/2023/09/26/the-use-of-mirror-data-by-customs-administrations-fromprinciplestopractice-537562_