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

Author

Listed:
  • Joel Cariolle

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Cyril Chalendard

    (The World Bank - The World Bank - The World Bank)

  • Anne-Marie Geourjon

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Bertrand Laporte

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique)

Abstract

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.
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Suggested Citation

  • Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2019. "Measuring and improving the performance of customs valuation controls: An illustration with Gabon," Post-Print hal-01993146, HAL.
    • Handle: RePEc:hal:journl:hal-01993146
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    Cited by:

    1. Hillberry, Russell & Karabay, Bilgehan & Tan, Shawn W., 2022. "Risk management in border inspection," Journal of Development Economics, Elsevier, vol. 154(C).
    2. Hillberry, Russell & Zurita, Carlos, 2020. "A Cross-country Assessment of Commitment Behavior in the Trade Facilitation Agreement," Conference papers 333183, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    3. Jade Siu, 2020. "Formalising informal cross-border trade: Evidence from One-Stop-Border-Posts in Uganda," Discussion Papers 20-08, Department of Economics, University of Birmingham.
    4. Fawzi Banao & Bertrand Laporte, 2022. "Terrorism, Customs and fraudulent Gold exports in Africa," Working Papers hal-03889094, HAL.
    5. Russell Hillberry & Carlos Zurita, 2022. "Commitment behaviour in the World Trade Organization's Trade Facilitation Agreement," The World Economy, Wiley Blackwell, vol. 45(1), pages 36-75, January.

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