This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …

monitorable provisions (e.g. the publication of information, advance rulings, appeal or review of decisions, transparency, and … border agency cooperation) aimed at reducing time in customs. The paper draws on the OECD indicators of the state of … customs for a large sample of 160 countries. Implementing the TFA could be a significant complement to the AfCFTA's objectives …

sanitize trucks, protect customs officials, change drivers, and requiring COVID-19 tests from drivers. Such requirements …, mandate or reach to implement effective trade facilitation measures. Second, countries have simplified customs procedures for …

policy, transparency, simplification …-high tech industries. Key words: Customs, global value chains, GVCs, intermediate inputs, trade facilitation, trade flows, trade …