Stratégies de prévention des risques de fraude douanière lors des opérations d’importation et d’exportation de marchandises en Côte d’Ivoire

The aim of the study is to analyze the strategies implemented to prevent the risks of customs fraud during the import and export of goods in Côte d’Ivoire. To address the subject of study, the article relies on documentary research, observation, and interviews. A sample of 80 individuals was chosen according to the tests of the method of sampling by reasoned choice. Customs fraud risks constitute one of the most significant threats to the collection of customs duties and taxes on goods entering and leaving the customs area. The study results confirm the existence of customs fraud risks in the import and export of goods. To address these risks, the customs administration has implemented mechanisms to prevent these fraud threats in order to protect customs revenues. These measures have been analyzed in terms of the results achieved. The article recommends the creation of an operational unit that would allow real-time identification, analysis, evaluation, and action to minimize or eliminate these risks.