This feasibility study on the “Global Customs Revenue Benchmarking Database” was mandated by the Swiss Federal Customs Administration, and executed by the Cross-border Research Association of Lausanne, Switzerland. The study has the following two main objectives: - To understand the current situation on tax types collected and knowledge on cost of collection at the case country customs administrations; and - To explore the interests of the global customs community on establishing a global benchmarking database – for the potential benefit of customs administrations and policy makers around the world. A total of nine customs administrations across the globe joined the study – all replying to a majority of the questions.