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Cover Technical Notes and Manuals
The Use of Mirror Data by Customs Administrations: From Principles to Practice
Anne-Marie Geourjon, Bertrand Laporte, and Mr. Gilles Montagnat-Rentier
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
Cover IMF Staff Country Reports
Front Matter
International Monetary Fund. African Dept.

IMF Country Report No. 23/215

Keywords:
IMF disbursement; ECF policy; ECF objective; address financing gap; macroeconomic stability; Global
Cover IMF Staff Country Reports
Union of the Comoros: Request for a Four-Year Arrangement Under the Extended Credit Facility-Press Release; Staff Supplement; and Statement by the Executive Director for the Union of the Comoros
International Monetary Fund. African Dept.
Comoros is a small, fragile island state facing significant development challenges, balance of payments needs, a high risk of debt distress, vulnerabilities in the banking system, and governance weaknesses. In recent years, the country was hit by successive shocks including Cyclone Kenneth in 2019, the COVID-19 pandemic in 2020- 21, and fallout from the war in Ukraine in 2022. Two rounds of emergency support under the RCF/RFI of SDR 8.9 million each were approved in July 2019 and April 2020. A Staff Monitored Program (SMP), approved in September 2021, ended with broadly satisfactory performance, helping to establish a track record of policy implementation towards an Extended Credit Facility (ECF) arrangement. Policies under the SMP aimed to address the impact of the COVID-19 pandemic, reduce economic risks, and begin reforms to tackle sources of fragility.