Illicit Financial Flows Due to Trade Mispricing – February 2026

Illicit Financial Flows Due to Trade Mispricing: Challenges, Measures and Practices in Selected ATAF Member States examines how trade mispricing contributes to illicit financial flows and revenue losses across Africa. Drawing on survey responses from ATAF member countries, existing research and case studies from South Africa, Namibia and Nigeria, the publication explores how countries estimate trade-related illicit financial flows, the main drivers and high-risk areas, and the institutional and technical challenges that make detection and enforcement difficult. It also highlights measures being implemented by African tax and customs administrations and identifies practical recommendations, including stronger inter-agency cooperation, improved data sharing, enhanced technical capacity and greater use of modern risk-management and digital tools.