The Use of Detailed Statistical Data in Customs Reform

To carry out their various missions (collecting revenue, facilitating trade, and ensuring security), many customs administrations have established a risk management unit. In developing countries, however, because of the lack of dedicated human and material resources, intelligence and risk analysis remain insufficiently developed. In view of the lack of resources, this paper proposes a simple methodology aiming at detecting risky import operations. The mirror analysis first helps to identify and target products or sectors with the greatest risk. Based on the examination of customs declarations patterns (data mining), it is possible to identify and target higher risk economic operators (importers and customs brokers). When implemented in Madagascar, this method has helped to reveal probable fraud cases in the present context of customs reform. Estimates suggest that, in 2014, customs fraud reduced non-oil customs revenues (duties and import value-added tax) by at least 30 percent.

Bibliographic Details

Main Authors:	Chalendard, Cyril, Raballand, Gael, Rakotoarisoa, Antsa
Format:	Working Paper biblioteca
Language:	English en_US
Published:	World Bank, Washington, DC 2016-04
Subjects:	TARIFFS, DEFICIT, CUSTOMS ADMINISTRATION, EQUIPMENT, ACCOUNTING, FREE TRADE AGREEMENT, TARIFF PROTECTION, PRODUCTION, BARRIERS TO TRADE, STOCK, VALUATION, DEBTORS, DUTIES, EXCHANGE, IMPORT TAXES, DATA MINING, INFORMATION, DEVELOPING COUNTRIES, EXPORTS, MONITORING, ENTRY POINT, REVENUES, EXPORT PRICES, AREAS OF CUSTOMS, DISTRIBUTION, CUSTOMS CONTROLS, FRAUDS, PRICE, TAX, CUSTOMS ADMINISTRATIONS, VERIFICATION, TARIFF CLASSIFICATION, CREDITORS, FREE TRADE, INTERNATIONAL BANK, CUSTOMS REVENUES, CUSTOMS FRAUD, IMPORT STATISTICS, INFORMATION ACQUISITION, OPEN ACCESS, CUSTOMS CLEARANCE, BUDGET, CENTRAL BANK, CONVERSION, CUSTOMS DUTIES, DATA, IMPORT DATA, OIL PRICES, IMPORT PRICES, CURRENCY, IDENTIFICATION NUMBERS, IMPORT OPERATIONS, CUSTOMS, TRADING, TAX EXEMPTIONS, TELEPHONY, MONETARY FUND, INTERNATIONAL COMPARISON, MARKETS, WEB, MATERIAL, IMPORTS, CUSTOMS VALUATION, VARIABLE RATE, TRADE AGREEMENT, GROSS DOMESTIC PRODUCT, DATABASES, COMMODITY PRICE, FINANCE, CUSTOMS OFFICE, BROKER, BANK POLICY, MARKET PRICE, TAXES, BROKERS, IMPORT TARIFFS, INFORMATION ASYMMETRY, EXPORT VALUE, TRANSACTIONS, MANUFACTURING, CUSTOMS MODERNIZATION, INTERNATIONAL TRADE STATISTICS, CUSTOMS BROKERS, GOOD, TRAVEL, FRAUD, IMPORT OPERATION, INSPECTION, INTERNATIONAL TRADE, RESULTS, MARKET PRICES, CUSTOMS AUTHORITIES, IMPORT VALUES, TRADE DEFICIT, NETWORKS, PERISHABLE GOOD, IMPORT PRICE, CUSTOMS REFORM, CUSTOMS AUTHORITY, TAX RATES, TRADE FACILITATION, MARKET, LOCAL CURRENCY, CUSTOMS AGENT, IMPORT TAX, TAX REVENUE, ADMINISTRATION, INSURANCE, RESULT, TRADE DATA, TRADE, TELEPHONES, EXPORT PRICE, GOODS, MARKET SHARE, SECURITY, INTERNATIONAL MARKET, BILATERAL TRADE, CUSTOMS OFFICERS, CUSTOMS OFFICES, HUMAN RESOURCES, SHARE, BALANCE OF TRADE, POVERTY, PERFORMANCE, TARIFF, INSPECTIONS, REVENUE, RISK MANAGEMENT, WORLD TRADE, CHECK, RULES OF ORIGIN, EXCHANGE RATE, LIABILITIES, COMMON LAW, COMMODITY, IMPORT VALUE, CUSTOMS DECLARATIONS, TARGET, PRICES, USES, DIGITAL CAMERAS, LOSS OF REVENUE,
Online Access:	http://documents.worldbank.org/curated/en/2016/04/26185078/use-detailed-statistical-data-customs-reform-case-madagascar https://hdl.handle.net/10986/24167
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