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Middle East and Central Asia > Mauritania, Islamic Republic of

You are looking at 1 - 2 of 2 items for :

  • Type: Journal Issue x
  • Customs administration x
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Cover High-Level Summary Technical Assistance Reports
Islamic Republic of Mauritania: Customs diagnostic and needs assessment mission
Robert Kokoli
,
Mourad Arfaoui
, and
Genc Celi
The Ministry of Finance has developed the Public Finance Reform Master Plan 2021-2025 (SD-RFP 2021-2025), which aims to set strategic orientations for reforms and operational guidelines for their implementation over a five-year period. The masterplan includes objectives for the General Directorate of Customs (GDC) reform, focusing on revising customs law, enhancing revenue collection, and combating fraud.
Keywords:
Customs function; Customs automation; Customs procedures; Strategic management; Enforcement; Customs diagnostic; Needs assessment mission; customs law; post-clearance audit; Trade liberalization; Trade agreements; Post-clearance customs audit
Cover Technical Notes and Manuals
Revenue Administration: Short-Term Measures to Increase Customs Revenue in Low-Income and Fragile Countries
Mr. Gilles Montagnat-Rentier
This note discusses administrative measures that can be implemented by customs administrations of low-income and fragile countries in a short period (about a year) to improve traders’ compliance and improve revenue collection. These suggested actions have been identified based on the experience acquired through the International Monetary Fund’s (IMF) Fiscal Affairs Department’s (FAD) technical assistance (TA), particularly the findings and recommendations of TA missions to sub-Saharan African countries. Strengthening low-capacity customs administrations requires structural reforms to support the effective implementation of defined strategies. Developing core operational functions such as risk management, audit, investigation and intelligence are good examples of such reforms. Modernizing human resource management policies or achieving a fully automated environment in a customs administration are longer-term reform projects. Long-term reforms are not addressed here. The note focuses on targeted actions with a potential to increase trade revenue in the short term, and which can be taken without mobilizing large resources or engaging in a broad reorganization. It is hoped that the suggestions in this note will help stakeholders, including country authorities, customs management, donors and TA partners, area departments of the IMF, FAD, and the IMF regional TA centers, identify, design, and implement short-term changes in customs administrations. If implemented effectively, these changes should contribute to a noticeable improvement of revenue performance.
Keywords:
TNM; customs administration; IT system; customs transit procedure; clearance office; customs declarant; customs territory; Revenue; Compliance; Taxes on International Trade; Low-Income Countries; Fragile Countries; customs declaration; customs duty; customs personnel; customs agency; customs authority; customs IT strategy; customs regulation; Customs administration core functions; Duties; Imports; Customs procedures; Valuation; origin and classification; Sub-Saharan Africa; East Africa; Global; Caribbean