La gestion du risque pour cibler les contrôles douaniers dans les pays en développement : une aventure risquée pour les recettes ?

Systematic physical inspections by customs administration are one of the most important impediment to trade facilitation in developing countries. Control selectivity is therefore considered as a key issue in customs administration reforms. Often, authorities are however reluctant to promote this selectivity for fear of risking revenue loss. This paper explains and provides empirical verification that, if using a sophisticated risk management method to automatically and rationally select transactions, control selectivity does not jeopardize revenue performance, quite the contrary.