Mirror Analysis: Customs Risk Analysis and Fraud Detection

This paper summarizes and proposes a methodology to support risk analysis and enforcement policies against Customs fraud, based on the use of mirrored data. The mirror analysis involves comparing mirror imports (or exports) of a country with exports (or imports) reported to this country by its partner countries to detect gaps in terms of quantities, weight or value that may unveil fraudulent flows or practices. This paper describes how this method has been applied in two WCO Member countries and summarizes its potential uses.