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The Use of Mirror Data by Customs Administrations: From Principles to Practice
Author:
Anne-Marie Geourjon
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Bertrand Laporte
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Mr. Gilles Montagnat-Rentier https://isni.org/isni/0000000404811396 International Monetary Fund

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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2023: Issue 005
Language:
English
Publication Date:
26 Sep 2023
DOI:
https://doi.org/10.5089/9798400251283.005
ISBN:
9798400251283
ISSN:
2075-8669
Pages:
37
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
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund