Global Trade and Customs Journal

Volume 10 (2015)

Volume 10 (2015) / Issue 11/12

Lotfi Ayadi, Gaël Raballand, Golvine de Rochambeau, 'Fraud Risks in Customs Bonded Warehouses in Tunisia' (2015) 10 Global Trade and Customs Journal, Issue 11/12, pp. 417–425

Abstract

Customs fraud and informal trade have grown exponentially in Tunisia in recent years. Several studies have been conducted to try to identify the sources of this phenomenon and to estimate its scale. Customs bonded warehouses (magasins et aires de dédouanement – MAD) are suspected to be major sources of goods for this parallel trade sector. In this article, two approaches have been used to identify and quantify the fraud risks in these facilities. The first approach is based on interviews and observations in the field and the second is based on statistical analysis that uses the customs value density of goods sold on informal markets as an explanatory variable. Undervaluing goods leads to revenue losses estimated at more than USD 150 million per year. Several deficiencies have been identified as potential sources of fraud and the inspection and monitoring system needs to be amended.  

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ISSN: 1569-755X
ID: GTCJ2015050