The Use of Mirror Data by Customs Administrations: From Principles to Practice
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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.
Series:
Technical Notes and Manuals No. 2023/005
Subject:
Customs administration core functions Expenditure Exports Imports International trade Revenue administration Tariffs Taxes Valuation, origin and classification
Frequency:
occasional
English
Publication Date:
September 26, 2023
ISBN/ISSN:
9798400251283/2075-8669
Stock No:
TNMEA2023005
Format:
Paper
Pages:
37
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