A note from the World Bank clarifies some of the main challenges that customs reforms face in developing countries, and particularly in low-income countries (LICs), with the possible approaches that can be followed in order to increase their efficiency. Customs reforms, the report notes, are complex because they have to find the right balance between three fundamental functions that customs administrations perform, so that none of them outweighs the others. These functions are: facilitating trade, collecting revenue, and ensuring the security of imports at the border.