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Measuring and improving the performance of customs valuation controls: An illustration with Gabon

机译:衡量和改善海关估价控制的绩效:加蓬的插图

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摘要

Modern customs administrations aim to both facilitate legal trade and combat fraud. To meet this dual objective, many customs administrations in developing countries must give risk management a highly prominent role. In this context of modernisation, this paper first provides stylised facts on the performance of the customs controls carried out at the Gabon border. Then, we compare Gabon ' s granular import customs data with international trade statistics. Based on this comparison, we identify undetected fraud and present a methodology to target ex post audits. Finally, we define indicators to monitor the performance of customs valuation controls.
机译:现代海关管理部门旨在促进合法贸易和打击欺诈。为了实现这一双重目标,发展中国家的许多海关管理部门必须赋予风险管理高度突出的作用。在现代化的背景下,本文首先提供了在加蓬边境实施海关管制的程式化事实。然后,我们将加蓬的详细进口海关数据与国际贸易统计数据进行比较。基于此比较,我们确定了未发现的欺诈行为,并提出了一种针对事后审计的方法。最后,我们定义指标以监控海关估价控制的绩效。

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