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

Author

Listed:
  • Anne-Marie Geourjon
  • Bertrand Laporte
  • Mr. Gilles Montagnat-Rentier

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.

Suggested Citation

  • Anne-Marie Geourjon & Bertrand Laporte & Mr. Gilles Montagnat-Rentier, 2023. "The Use of Mirror Data by Customs Administrations: From Principles to Practice," IMF Technical Notes and Manuals 2023/005, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2023/005
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