This paper studies the role of burdensome non-tariff measures (NTM) in inducing large trade frauds and affecting trade flows. We develop a methodology to estimate bilateral ad valorem equivalent (AVE) of NTMs at detailed product level for a wide range of importing and exporting countries. Results show that tariff and NTMs are substitutes which highlight the importance of including AVEs when estimating trade elasticities. In addition, exporters or products that have higher AVEs tend to have larger trade discrepancies, suggesting firms mis-declare product codes or country of origin to circumvent the cumbersome and opaque NTM.