Mirror Analysis as a Support for Risk Management and Valuation: A Practical Study

Among the methods of data analysis applicable to and used by customs administrations are mirror analyses, which aim to reconcile a country’s import declaration data with exports reported by its partner countries. This paper illustrates how mirror analyses can be used as a support for risk management, on the frontline as well as in post-clearance audits, and as a support for valuation, highlighting the tariff headings that most frequently experience a reduction in value or those defined as ‘safe havens’ because of a lower customs tariff. After providing a methodological reminder, in particular about the importance of the level of disaggregation required for such an analysis as well as the data used and the importance of not being limited to only ‘matched’ declarations, an application is proposed on the basis of a year of anonymous customs declarations with specific targeting carried out over several chapters of the Harmonized System (HS).