Informal Cross-Border Trade (ICBT) has been defined in
the literature in several ways. Lesser and Moisé-Leeman
(2009) describe informal cross-border trade (ICBT) as
involving legitimately produced goods and services,
which escape the government regulatory framework,
thereby avoiding certain tax and regulatory burdens;
hence fully or partly evading payment of duties and
charges. Such trade includes those which pass through
unofficial routes and avoid customs controls, as well as
those that pass through official routes with border
crossing points and customs offices yet involve illegal
practices. Such practices can comprise under-invoicing
(i.e., reporting a lower quantity, weight or value of goods
to pay lower import tariffs), misclassification (i.e.,
falsifying the description of products so that they are
misclassified as products subject to lower tariffs), m