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Gazing into the Mirror : Operational Internal Control in Cameroon CustomsCameroon is a model example of a
 developing country facing the challenges of trade
 facilitation, in light of its geographic location within
 Central Africa. Close to 20 percent of its customs revenues
 are used to finance the national budget. Cameroon's
 customs administration therefore plays a critical role in
 its economy. This paper presents the modernization process
 launched in Cameroon customs in 2006 and, in particular, the
 original approach adopted the very early introduction of
 operational internal control as the keystone of the reform
 process under way. Beyond the technical measures in and of
 themselves, the document seeks to show one aspect of
 Cameroon's reform experience: how technical measures,
 namely the definition and dissemination of indicators based
 on a number of principles, have contributed to increased
 revenues and stronger ethics, an experience that could be
 replicated in other Sub-Saharan African countries.
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Customs, Brokers, and Informal Sectors : A Cameroon Case StudyBased on extensive interviews with
 informal importers and brokers in Cameroon, this paper
 explains why customs reform aimed at reducing fraud and
 corruption may be difficult to achieve. Informal traders and
 brokers (without licenses) follow various business models
 and practices, which are product-specific. Overall, what
 matters first are customs brokers' practices.
 Information asymmetries mark transactions between brokers
 and importers and are accompanied by misperceptions of the
 costs and risks of informal brokers working among informal
 importers. In a low-governance environment with widespread
 informal practices, blanket policies should be avoided in
 order to discourage activities of unprofessional and
 systematic bribe-taker brokers. It is also essential that
 customs officials disrupt information asymmetries and better
 disseminate information to informal importers on customs
 processes and official costs. Finally, customs should more
 strongly sanction some informal brokers in order to reduce
 collusion with some customs officers.
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The Use of Detailed Statistical Data in Customs ReformTo carry out their various missions
 (collecting revenue, facilitating trade, and ensuring
 security), many customs administrations have established a
 risk management unit. In developing countries, however,
 because of the lack of dedicated human and material
 resources, intelligence and risk analysis remain
 insufficiently developed. In view of the lack of resources,
 this paper proposes a simple methodology aiming at detecting
 risky import operations. The mirror analysis first helps to
 identify and target products or sectors with the greatest
 risk. Based on the examination of customs declarations
 patterns (data mining), it is possible to identify and
 target higher risk economic operators (importers and customs
 brokers). When implemented in Madagascar, this method has
 helped to reveal probable fraud cases in the present context
 of customs reform. Estimates suggest that, in 2014, customs
 fraud reduced non-oil customs revenues (duties and import
 value-added tax) by at least 30 percent.