Anne-Marie GeourjonBertrand LaporteGilles Montagnat-Rentier2024-02-222024-02-222023-09-269798400251283/2075-8669https://www.imf.org/en/Publications/TNM/Issues/2023/09/26/The-Use-of-Mirror-Data-by-Customs-Administrations-FromPrinciplestoPractice-537562https://ikesra.kra.go.ke/handle/123456789/3461This 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.enCustoms administration core functionsExpenditureExports ImportsInternational tradeRevenue administrationTariffsTaxesValuationorigin and classificationTechnical Report