The Use of Mirror Data by Customs Administrations: From Principles to Practice
Loading...
Date
2023-09-26
Journal Title
Journal ISSN
Volume Title
Publisher
International Monetary Fund
Abstract
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.
Description
Keywords
Customs administration core functions, Expenditure, Exports Imports, International trade, Revenue administration, Tariffs, Taxes, Valuation, origin and classification