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Data by Country

Potential Trade Misinvoicing by Country

Download TablesDOTS-based Estimates of Potential Trade Misinvoicing by Country, 2015

CountryPotential Import MisinvoicingPotential Export MisinvoicingInflows (b)+(c)Outflows (a)+(d)Total trade (millions of US$)Inflows
[(b)+(c)] (millions of US$)
Outflows
[(a)+(d)] (millions of US$)
Over-invoicing (a)Under-invoicing (b)Over-invoicing (c)Under-invoicing (d)
Afghanistan, Islamic Republic of35.562.80.14.662.940.1845532339
Albania5.89.77.14.716.810.4 3,937 661411
Algeria4.95.97.27.713.212.6 55,276 7,284 6,971
Angola3.56.47.110.613.514.2 20,691 2,790 2,930
Antigua and Barbuda0.8114.54.82.1119.32.972386321
Argentina3.111.41.14.012.57.1 38,366 4,805 2,738
Armenia, Republic of18.95.45.93.611.322.5 1,351 153304
Aruba2.845.80.37.546.110.3 1,231 567126
Azerbaijan, Republic of5.99.87.433.017.238.9 14,408 2,483 5,611
Bahamas, The0.263.80.65.464.45.6 4,646 2,994 260
Bahrain, Kingdom of6.35.722.66.528.312.8 9,122 2,586 1,166
Bangladesh1.15.61.416.47.017.5 33,731 2,363 5,918
Barbados7.12.510.00.612.57.7 1,067 13382
Belarus12.111.543.12.754.614.8 11,090 6,057 1,645
Belize8.611.82.58.614.417.264793111
Benin7.968.04.43.472.411.3 1,495 1,082 169
Bhutan33.70.21.716.01.949.7184391
Bolivia16.61.512.31.813.718.4 5,074 697935
Bosnia and Herzegovina12.99.25.97.215.020.0 6,956 1,047 1,392
Botswana4.71.621.211.022.815.7 3,890 885610
Brazil2.86.53.34.99.77.6 160,789 15,648 12,233
Brunei Darussalam5.527.34.81.932.17.3 6,477 2,080 474
Bulgaria0.85.94.61.910.52.7 29,663 3,121 815
Burkina Faso23.52.820.32.723.126.2 2,370 547620
Burundi28.219.115.620.534.648.71906692
Côte d'Ivoire5.12.77.32.810.07.9 9,998 1,003 786
Cabo Verde3.83.47.40.210.84.095410338
Cambodia1.211.30.524.311.825.5 11,519 1,354 2,932
Cameroon6.710.88.39.919.116.6 4,287 818712
Central African Republic17.25.912.42.118.319.34858994
Chad0.00.00.00.00.00.0 2,006 00
Chile2.810.80.24.411.07.2 56,976 6,250 4,098
China, P.R.: Mainland4.114.05.65.419.79.5 2,327,220 457,785 222,070
Colombia3.76.40.811.87.215.5 47,455 3,412 7,377
Comoros0.935.60.017.635.618.5562010
Congo, Democratic Republic of0.00.00.00.00.00.0 2,771 00
Congo, Republic of20.13.815.512.819.432.9 5,779 1,119 1,898
Costa Rica3.82.50.111.32.715.1 15,275 4092,299
Croatia2.24.97.11.512.13.7 21,351 2,583 800
Djibouti27.169.60.44.870.031.9518363165
Dominica0.497.40.01.097.41.42612544
Dominican Republic4.60.70.92.91.67.5 16,040 2581,208
Ecuador2.83.22.34.25.57.0 20,587 1,133 1,442
Egypt9.515.02.07.717.017.2 39,623 6,717 6,833
El Salvador11.81.02.52.43.414.2 7,547 2601,071
Equatorial Guinea0.00.00.00.00.00.0 5,195 00
Eritrea25.111.01.215.212.240.31351654
Eswatini, Kingdom of20.316.729.628.446.248.721198103
Ethiopia15.527.08.12.535.118.1 5,505 1,930 994
Fiji17.818.60.84.419.422.2 1,894 367421
Gabon5.22.720.413.023.118.2 4,985 1,151 908
Gambia, The10.653.60.09.553.720.11839837
Georgia19.49.11.77.810.727.2 3,086 331841
Ghana8.48.01.317.99.326.3 9,019 8372,372
Grenada27.41.22.81.94.029.3174751
Guatemala4.80.40.65.11.19.9 13,700 1441,362
Guinea5.520.21.113.721.319.2 1,775 378341
Guinea-Bissau14.318.42.20.520.714.81292719
Guyana41.10.54.811.95.453.0 1,760 95933
Haiti0.439.60.00.039.60.4 2,070 8209
Honduras2.224.10.337.524.439.7 9,335 2,276 3,708
Hungary1.55.26.33.211.54.7 138,163 15,855 6,521
India2.17.83.71.711.63.8 256,360 29,648 9,797
Indonesia2.29.90.35.110.27.2 150,859 15,410 10,927
Iran, Islamic Republic of14.813.60.00.013.614.8 19,597 2,668 2,899
Iraq0.00.00.00.00.00.0 32,762 00
Jamaica4.50.75.91.16.65.6 3,422 227193
Jordan2.012.10.06.112.18.1 9,788 1,184 795
Kazakhstan8.34.548.616.553.124.9 30,978 16,456 7,702
Kenya10.719.73.17.422.818.0 6,811 1,553 1,229
Kiribati7.848.30.318.348.726.1834122
Kuwait3.13.10.00.03.13.1 39,617 1,220 1,227
Kyrgyz Republic17.89.216.54.025.621.8 1,021 262222
Lao People's Democratic Republic0.00.00.00.00.00.0 1,178 00
Lebanon5.18.01.52.29.57.2 10,306 980746
Lesotho17.60.90.538.91.456.65678320
Liberia0.00.00.00.00.00.0 6,190 00
Libya1.224.72.819.627.620.7 11,273 3,107 2,337
Macedonia, FYR4.812.04.15.816.010.6 6,607 1,058 701
Madagascar8.412.66.17.518.615.9 2,338 436371
Malawi34.02.69.410.112.044.179896352
Malaysia2.89.20.513.19.715.9 212,077 20,649 33,744
Maldives23.44.30.39.24.632.670032228
Mali6.623.12.26.225.312.7 1,533 388195
Mauritania20.610.13.510.313.630.9 1,908 260589
Mauritius7.19.85.86.715.613.7 2,884 451396
Mexico3.58.45.03.313.56.8 632,533 85,141 42,922
Moldova9.510.15.37.515.517.0 2,025 313345
Mongolia6.74.724.119.728.826.4 1,610 463425
Montenegro10.619.61.24.920.815.5842175131
Morocco5.27.72.94.510.69.7 36,489 3,866 3,552
Mozambique23.514.525.224.639.748.1 3,892 1,545 1,870
Myanmar17.711.610.513.122.130.8 7,921 1,748 2,439
Namibia17.66.734.021.140.738.7 2,241 913867
Nepal23.034.70.26.234.929.3926323271
Nicaragua4.38.20.312.68.616.9 5,060 434853
Niger48.07.313.815.621.163.6 1,363 288867
Nigeria5.110.73.614.914.320.0 41,227 5,902 8,251
Oman2.627.34.16.731.39.3 16,411 5,140 1,532
Pakistan0.69.43.62.913.03.5 22,522 2,921 778
Panama0.0118.20.38.3118.48.4 15,422 18,264 1,290
Papua New Guinea2.10.012.234.312.236.4 8,234 1,005 2,999
Paraguay10.021.911.31.333.211.3 3,999 1,329 451
Peru3.15.12.02.67.15.6 34,008 2,410 1,921
Philippines0.514.15.55.719.66.3 81,249 15,953 5,101
Poland0.58.55.50.514.01.0 303,391 42,376 3,091
Qatar2.18.43.94.812.37.0 62,366 7,670 4,337
Romania0.53.85.82.19.62.6 83,469 8,016 2,143
Russian Federation3.06.816.88.323.611.3 274,777 64,830 31,013
Rwanda28.85.120.89.425.938.2513133196
Sao Tome and Principe20.53.40.72.14.122.694421
Samoa28.412.93.21.016.129.42584176
Saudi Arabia5.14.712.03.216.78.3 193,841 32,404 16,119
Senegal5.226.81.04.527.89.7 3,561 990346
Serbia, Republic of5.37.64.75.112.410.4 16,045 1,987 1,668
Seychelles5.725.73.89.029.414.7769226113
Sierra Leone52.520.30.427.320.779.8641132512
Solomon Islands3.90.04.212.94.216.83151353
Somalia0.00.00.00.00.00.018500
South Africa2.55.81.210.76.913.2 77,339 5,365 10,207
Sri Lanka3.512.42.92.215.35.7 13,080 2,002 750
St. Kitts and Nevis0.431.60.113.731.714.23049643
St. Lucia1.749.315.90.265.21.952734310
St. Vincent and the Grenadines25.433.60.21.133.826.61936551
Sudan20.214.60.223.814.844.0 1,979 293871
Suriname0.96.03.514.59.615.4 1,818 174280
Syrian Arab Republic24.929.81.10.531.025.4809251206
Tajikistan23.89.11.612.010.735.851155183
Tanzania22.111.73.47.315.129.4 3,540 5351,042
Thailand4.48.52.33.210.87.6 192,715 20,888 14,725
Timor-Leste, Dem. Rep. of3.612.41.776.714.180.237553301
Togo2.6146.70.94.2147.66.7 3,310 4,886 222
Tonga28.60.67.21.37.830.0111933
Trinidad and Tobago9.43.27.73.410.912.8 10,620 1,162 1,359
Tunisia2.57.93.53.111.45.6 22,863 2,612 1,280
Turkey1.98.61.13.09.74.8 173,950 16,927 8,422
Turkmenistan0.00.00.00.00.00.0 1,813 00
Uganda22.15.13.07.18.029.2 1,622 130473
Ukraine10.54.63.17.37.717.8 24,783 1,917 4,408
United Arab Emirates0.818.50.00.018.50.8 158,427 29,344 1,308
Uruguay1.126.61.720.728.321.7 5,815 1,645 1,263
Uzbekistan38.81.26.534.47.773.2 5,659 4374,144
Vanuatu7.129.96.423.136.330.22629579
Venezuela, Republica Bolivariana de4.06.73.88.210.512.2 31,814 3,352 3,868
Vietnam1.410.61.74.512.45.9 181,583 22,456 10,640
Yemen, Republic of12.324.60.926.425.538.7 1,860 475720
Zambia21.91.0109.721.1110.843.0 3,590 3,976 1,542
Zimbabwe25.415.00.069.915.095.3703106670
All developing countries3.610.85.35.316.18.8 6,792,072 1,090,632 599,224


Download TablesComtrade-based Estimates of Potential Trade Misinvoicing by Country, 2015

CountryPotential Import MisinvoicingPotential Export MisinvoicingInflows
(b)+(c )
Outflows
(a)+(d)
Total trade
(millions of US$)
Inflows [(b)+(c)]
(millions of US$)
Outflows [(a)+(d)]
(millions of US$)
Over-invoicing (a)Under-invoicing (b)Over-invoicing (c)Under-invoicing (d)
Weighted gapWeight (%)Weighted gapWeight (%)Weighted gapWeight (%)Weighted gapWeight (%)
Afghanistan, Islamic Republic of5.75.92.839.43.621.25.854.06.411.54035
Albania4.736.28.542.94.544.82.130.613.06.9 3,066 398210
Algeria4.733.84.233.83.034.43.864.47.28.6 48,366 3,4614,138
Angola2.920.33.925.93.827.95.052.97.77.8 15,669 1,2101,228
Antigua and Barbuda4.320.74.13.20.03.70.043.34.14.33881617
Argentina4.541.67.037.82.644.33.855.09.58.3 32,807 3,1282,724
Armenia, Republic of9.028.24.924.12.038.62.627.46.911.77845491
Aruba11.919.54.914.60.115.80.274.85.012.15252663
Azerbaijan, Republic of2.630.32.814.91.610.80.72.14.43.3 10,026 440330
Bahamas, The10.128.116.538.80.511.91.830.617.012.0 2,635 449316
Bahrain, Kingdom of8.038.16.236.83.528.63.218.89.711.3 5,758 560648
Bangladesh3.020.01.929.35.631.64.221.57.57.2 36,998 2,7782,666
Barbados9.627.310.835.10.412.41.260.511.110.86487270
Belarus6.431.34.927.03.216.32.521.68.18.9 7,085 573633
Belize5.116.48.134.03.731.32.548.711.87.63844529
Benin3.516.412.412.30.131.41.027.412.54.5 1,154 14452
Bhutan.............
Bolivia6.426.72.821.011.366.63.964.114.110.3 3,890 547400
Bosnia and Herzegovina5.428.94.431.23.725.72.827.68.18.2 5,710 464468
Botswana5.127.14.938.721.862.50.038.426.75.149513226
Brazil3.938.46.038.63.330.35.243.69.29.1 132,751 12,27312,044
Brunei Darussalam1.820.72.814.25.083.71.465.37.83.1 5,467 426170
Bulgaria3.433.46.240.84.030.63.929.410.17.3 24,378 2,4731,772
Burkina Faso5.112.05.128.10.57.43.44.65.78.5 1,308 74111
Burundi6.315.911.131.70.21.03.528.011.49.81111311
Côte d'Ivoire3.325.53.530.85.850.95.152.19.38.4 8,765 813739
Cabo Verde7.840.110.342.41.117.51.133.211.59.04254938
Cambodia2.619.72.017.26.117.45.07.18.17.6 8,937 723679
Cameroon6.038.75.932.27.652.76.747.313.512.7 3,562 481452
Central African Republic10.419.58.723.41.525.71.117.710.211.57388
Chad.............
Chile3.038.14.338.72.342.94.144.96.57.1 48,632 3,1763,455
China, P.R.: Mainland2.738.42.429.17.645.85.845.210.18.6 2,018,422 203,317173,118
Colombia4.039.14.634.42.336.48.153.96.912.1 41,787 2,8805,062
Comoros.............
Congo, Democratic Republic of.............
Congo, Republic of.............
Costa Rica6.234.95.339.21.425.66.240.96.712.5 10,666 7171,332
Croatia5.239.75.044.94.433.11.726.19.46.8 18,112 1,7111,238
Djibouti.............
Dominica.............
Dominican Republic6.922.04.115.32.124.83.626.66.210.5 11,881 7401,252
Ecuador2.921.04.124.42.034.53.845.36.16.6 18,572 1,1381,230
Egypt9.731.35.021.02.624.52.121.07.611.7 24,468 1,8482,869
El Salvador10.441.92.531.93.134.81.829.75.612.2 6,262 348764
Equatorial Guinea.............
Eritrea.............
Eswatini, Kingdom of.............
Ethiopia8.617.65.126.014.961.90.616.520.19.2 3,198 642295
Fiji10.427.15.113.11.312.05.030.86.415.4 1,485 95229
Gabon.............
Gambia, The.............
Georgia24.562.67.532.70.935.21.214.98.425.6 2,426 204622
Ghana.............
Grenada.............
Guatemala7.041.33.133.42.526.54.936.15.611.9 11,440 6391,366
Guinea6.638.27.334.10.15.07.746.17.414.3 1,295 95185
Guinea-Bissau.............
Guyana4.621.64.122.42.020.213.166.26.117.795958169
Haiti.............
Honduras.............
Hungary3.432.45.440.16.340.33.432.911.76.8 111,620 13,0387,556
India3.231.14.833.24.432.74.533.59.27.8 190,939 17,57814,819
Indonesia2.933.54.233.14.236.75.130.88.47.9 120,676 10,0819,580
Iran, Islamic Republic of.............
Iraq.............
Jamaica7.835.25.427.31.612.21.533.87.09.3 2,631 185246
Jordan8.129.29.028.70.64.30.74.89.68.8 6,896 664605
Kazakhstan3.227.71.924.89.316.74.020.711.27.2 26,150 2,9351,889
Kenya.............
Kiribati.............
Kuwait12.640.89.937.60.120.90.413.310.013.0 11,586 1,1581,509
Kyrgyz Republic4.122.43.422.913.376.52.478.216.76.584214154
Lao People's Democratic Republic1.721.86.116.13.726.37.622.29.89.34334240
Lebanon.............
Lesotho.............
Liberia.............
Libya.............
Macedonia, FYR2.825.47.037.72.756.42.229.49.75.0 5,582 539279
Madagascar2.429.23.322.46.242.75.538.09.57.8 1,847 176145
Malawi3.313.34.737.93.526.612.544.18.215.964653103
Malaysia2.724.56.334.53.124.310.647.19.413.3 171,919 16,12222,889
Maldives8.924.59.932.30.750.910.176.810.619.14554887
Mali.............
Mauritania.............
Mauritius3.227.25.032.33.431.13.939.78.47.2 2,310 194166
Mexico2.940.93.538.93.341.73.139.56.86.0 522,597 35,53331,504
Moldova5.224.55.420.52.936.32.832.38.38.0 1,657 137133
Mongolia8.524.99.529.62.122.81.731.711.610.287710289
Montenegro.............
Morocco6.035.35.026.23.523.44.933.68.510.9 31,498 2,6883,421
Mozambique7.325.79.528.91.732.84.616.711.211.9 1,692 189201
Myanmar6.120.63.77.12.920.83.713.16.69.8 3,852 254379
Namibia2.726.12.917.95.220.210.958.48.113.688672121
Nepal8.229.79.024.62.128.12.123.811.210.26046762
Nicaragua3.532.51.916.03.428.97.829.05.311.3 4,270 228482
Niger3.75.612.432.70.00.00.04.012.43.75707121
Nigeria.............
Oman3.520.710.734.51.08.12.229.911.75.7 6,322 742362
Pakistan2.620.85.827.45.223.25.926.311.08.4 18,766 2,0581,579
Panama5.136.55.26.90.21.70.441.25.45.5 6,802 369377
Papua New Guinea.............
Paraguay7.843.54.416.55.131.21.730.29.59.6 3,127 297299
Peru3.644.53.229.93.450.33.449.36.67.0 30,647 2,0242,143
Philippines6.233.89.634.94.822.14.430.414.310.5 43,541 6,2434,588
Poland2.637.77.237.46.040.43.540.213.26.0 245,477 32,31814,839
Qatar2.116.72.023.011.550.55.834.013.57.9 47,717 6,4473,769
Romania3.636.15.244.44.737.43.834.49.87.4 69,221 6,8125,131
Russian Federation2.936.54.032.07.626.86.839.511.69.6 211,323 24,59020,384
Rwanda7.719.63.517.10.86.76.043.94.313.72471134
Sao Tome and Principe14.346.06.735.10.614.30.939.47.315.373511
Samoa11.420.95.417.60.352.81.124.45.712.6166921
Saudi Arabia8.728.110.735.60.831.71.026.511.59.7 69,670 8,0186,739
Senegal4.320.813.431.90.931.12.434.114.36.6 2,784 399185
Serbia, Republic of.............
Seychelles3.723.64.513.13.367.50.658.37.84.34273318
Sierra Leone22.130.35.513.210.649.31.644.816.023.82273654
Solomon Islands9.918.85.315.34.449.62.431.59.612.31541519
Somalia.............
South Africa4.031.97.628.03.231.26.740.910.710.7 55,042 5,8965,913
Sri Lanka3.735.33.631.84.230.65.336.87.89.0 11,287 8821,011
St. Kitts and Nevis.............
St. Lucia.............
St. Vincent and the Grenadines13.426.36.925.20.269.60.146.67.113.584611
Sudan.............
Suriname.............
Syrian Arab Republic.............
Tajikistan.............
Tanzania7.934.210.735.13.439.04.344.714.212.2 2,240 317272
Thailand4.535.84.128.94.031.45.440.08.19.9 160,836 12,96915,951
Timor-Leste, Dem. Rep. of.............
Togo0.822.45.73.50.224.83.172.25.83.9 2,733 160106
Tonga.............
Trinidad and Tobago3.732.82.525.12.750.97.351.75.211.0 7,652 397841
Tunisia5.232.36.531.54.829.04.124.611.39.2 19,978 2,2641,841
Turkey3.638.55.335.53.241.64.843.28.58.4 148,272 12,64912,387
Turkmenistan.............
Uganda9.827.74.728.83.244.04.945.47.914.7 1,161 92171
Ukraine4.633.54.931.52.127.97.155.87.011.7 20,499 1,4352,390
United Arab Emirates7.036.411.533.81.320.61.14.312.88.1 93,437 11,9997,584
Uruguay4.032.111.225.93.137.62.322.314.36.2 4,115 589256
Uzbekistan.............
Vanuatu.............
Venezuela, Republica Bolivariana de.............
Vietnam2.126.33.024.14.941.65.532.57.97.5 121,507 9,6569,146
Yemen, Republic of7.416.311.423.60.126.60.512.311.57.95886846
Zambia7.319.13.321.95.05.30.731.88.38.0 1,286 106103
Zimbabwe9.114.910.935.50.144.61.27.710.910.23363734
All developing countries3.334.74.132.05.534.75.132.09.68.4 5,212,585 501,686438,320

Footnotes
  • Data shown is percent of total country trade with advanced economies unless noted.
  • “.” denotes missing data.
  • Sources: GFI staff calculations using data from the International Monetary Fund’s Direction of Trade Statistics (DOTS) and the United Nations’ Comtrade database.
  • Note: Estimates of total trade were calculated as an average of the magnitude reported by each developing country and the magnitude reported by the country’s advanced economy trade partners. Total trade is defined for any country as the sum of its merchandise imports (on an FOB basis) and exports.