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

Author: Anne-Marie Geourjon, Bertrand Laporte, and Mr. Gilles Montagnat-Rentier

This note discusses how customs administrations can use the mirror data analysis technique to better target its control to mobilize trade revenues.

Volume/Issue: Volume 2023 Issue 005

Publication date: September 2023

ISBN: 9798400251283

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Topics covered in this book

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Exports and Imports , Public Finance , Taxation - General , International Taxation , 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

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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.