This publication draws on the IMF's technical assistance experience to consider the common challenges likely to be encountered by countries in modernising their customs administration, in order to help promote trade liberalisation. Topics discussed include: trade policy and fiscal objectives, key reform issues and the changes required to support reform priorities, simplification of basic procedures, verification and audit, customs valuation, duty relief schemes, transit and exemptions, management and organisation structures, information technology aspects, transparency and dealing with corruption, and the role of the private sector.