ACTUAL ISSUES OF THE DEVELOPMENT OF THE INSTITUTE OF ELECTRONIC CUSTOMS WITHIN THE FRAMEWORK OF THE WCO INFORMATION MANAGEMENT SUB-COMMITTEE

Sergei Mozer

РУССКИЙ

Sergei Mozer, Ph.D. at law

Deputy Head of Division of Advanced Customs Technologies, Department of Customs Legislation of the Eurasian Economic Commission; Contact Person for Communication with the World Customs Organization.

Senior Researcher in the Research Institute of the Russian Customs Academy.

e-mail: moser@teloneum.net

Web: http://customs-academy.net/?page_id=10398

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Published: Gaps in Russian legislation. — № 3. — 2019. — pages 185-192. © S.V. Mozer, 2019

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The article touches upon the issues of forming the e-customs institute in the World Customs Organization. Attention is focused on the results of the work of the WCO Information Management Sub-Committee on this question. The author analyzes the project «WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies» (2007). The research material is a matter of interest to a wide range of specialists whose activities are related to the development of the institute of electronic, digital customs, the improvement of customs regulation, as well as international customs law.

 

Keywords: the World Customs Organization, the WCO, the Eurasian Economic Union, the EEU, the Eurasian Economic Commission, the EEC, Information Management Sub-Committee, electronic customs, e-customs,  digital customs, e-commerce, customs regulation, international customs law, customs, single window.

 

WCO E-Customs Strategy Review (2007)

         In a previous publication, we explored the issue of forming an e-customs institute within the framework of the activities of the Council and the Permanent Technical Committee (PTC) of the World Customs Organization (WCO).[1] We analyzed the WCO Strategy Paper Customs and E-Commerce, which was first presented to the international customs community at the WCO Headquarters in 2007. The concept of e-customs in the framework of subsequent discussions in the WCO was amended, and subsequently reviewed at the meetings of the  WCO Information Management Sub-Committee and the PTC. An analysis of its main provisions is presented in this research material.

         First of all, we note that the e-customs strategy was discussed at the 54th meeting of the Information Management Sub-Committee (IMSC) in January 2008. Delegates asked about the links to the First Step Document as well as SAFE. In turn, the Secretariat reported that the project could have potential implications for various WCO instruments such as the Revised Kyoto Convention,[2] the WCO Data Model and the Unique Consignment Reference. The document is in the process of being developed, and it needs a structure that outlines the purpose, relevance, and which could combine various WCO activities with the potential to integrate IT development with data harmonization efforts and the Single Window Concept. It is also related to aspects of the «Customs in the 21st Century» project, and the Secretariat will maintain appropriate links.[3]

         It should be noted that the Secretariat took note of all the comments made on the first draft of the document and undertook to obtain additional clarity on the issue of developing the draft in March

 

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for the PTС meetings. Further, it was planned to prepare another strategic document for the 55th meeting of the IMSC and subsequently for the June meeting of the WCO Council. As planned, the draft document should clearly define the roles and expectations of all participants in the supply chain, both from the government and industry. It should have been addressed to non-technical experts and include a link to other WCO strategic documents and instruments.[4]

         At the 54th meeting of the IMSC the Chairman recalled that the 179th / 180th sessions of the PTC addressed the issue of the WCO e-Customs Strategy. It was decided that customs should be adapted by taking appropriate measures in order to keep up with the ever-changing world of Customs Information Technologies and often review their procedures and, therefore, data requirements.[5] The PTC Chairman recalled that low costs and fast release of goods are among the key indicators for e-customs. Therefore, administrations are encouraged to create single access points, preferably a «single window», allowing economic operators to submit their declarations electronically to the competent customs authorities. It was also noted that after the «Baku Declaration» adopted by the WCO Council in June 2001 as the Declaration of the Customs Cooperation Council on e-commerce, the Organization developed a coherent e-commerce strategy — but its Members constantly expressed the need for a consolidated document on e-customs to determine what basic actions should be taken as well as possible deadlines that must be met by all relevant parties.

         In our opinion, the most interesting stage of the 54th meeting of the IMSC was the presentation of the draft E-Customs Strategy which later was to be considered at the PTC meeting in March 2008. Thus, for the first time, IMSC Members received an official opportunity to consider this important initiative, and it is imperative that the IMSC point of view be brought to the attention of the PTC. There is no doubt that this document provided an opportunity for WCO to exercise intellectual leadership in the general field of information technology, one-stop shop and data integration.[6]

         As part of the study of the genesis of «electronic customs» concept, it is important to draw attention to the note by the Secretariat entitled «Issues arising from the 54th meeting of the Information Management Sub-Committee» and submitted on February 11, 2008 at the 54th meeting of the Information Management Subcommittee.[7] This paper notes that the IMSC evaluated the draft E-Customs Strategy, which was presented at the 179th / 180th sessions of the PTC in November 2007. It is further noted that during the 54th meeting of the Information Management Subcommittee, there was a broad discussion of the importance of such document as well as the priorities and directions that should be reflected in it. It also states that the IMSC believes that the «E» letter is currently the absolute precursor for almost all strategic considerations faced by border agencies and their trade partners. With these points in mind, the clear view of IMSC 54 was that the Strategy rightfully falls within the scope of its continuous development with constant review by the PTC.

       Strategy analysis. Before we present a brief overview of the WCO E-Customs Strategy, let’s ask ourselves what is the difference between e-customs and e-commerce, what are their characteristics and differences. Let’s try to answer these questions by referring to the WCO E-Customs Strategy. We add that the full title of the analyzed document is the «WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies»[8] (hereinafter  Strategy, Project).

         We need to note that in the title of the document, in fact, the emphasis is not on e-customs but e-commerce. An explanatory note from the Secretariat to the draft Strategy notes that the growing use of information and communication technologies (ICT) has created new conditions (environments) for doing business. Various information, its increase and timely information means that the world of information management is constantly changing. According to the WCO Secretariat, customs should be adapted, taking appropriate measures to keep abreast of this ever-changing world and often review their procedures and, therefore, data requirements. This should be done not only in relation to cross-border operations such as export and import, but also in the area of post-release customs control and data requirements. To be aware (to keep up with the times) means to be a link in the international supply chain of goods, equal to other links. The Secretariat reminds again that despite the

 

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existence of the «Baku Declaration», the «WCO strategy Document, Customs and e-Commerce» and the Customs Information Technology Guidelines for the Kyoto Convention, many WCO Member countries expressed a desire to have a consolidated document on e-customs and creating a paperless environment for customs and trade, and taking into account the implications for customs of the ever-growing exchange of digital information (for example, electronic commerce) as well as problems and opportunities that this phenomenon presents.[9] In the context of the study of the concept of «electronic customs» let us draw attention to the use of the concept of «digital information». The main objective of the draft Strategy is to determine what basic actions should be taken as well as possible deadlines that should be respected by all relevant parties.

         So, the structure of the Strategy is presented in six sections such as the introduction, what is electronic commerce, the impact of electronic commerce, problematic issues, legal issues and conclusion. Again we pay attention to the fact that the concept «electronic customs» is not visible in the structure of the WCO E-Customs Strategy. Looking ahead, we note that the draft Strategy does not contain a definition of the concept of «electronic customs» as well as an answer to the question of what should be understood under this complex phenomenon. In our opinion, this circumstance is very paradoxical. Let us turn to the content of the draft Strategy presented to the international customs community on December 14, 2007.

         In the absence of a definition of the concept of «e-customs» in the WCO E-Customs Strategy, it is noted that e-commerce, usually defined as buying and selling products or services through electronic systems such as the Internet and other computer networks, may seem at first glance to be limited to the world of business and consumers. However, this approach overlooks the vital interactions between business and government, which characterize millions of daily global cargo, sea and passenger traffic.[10] The work of customs and other regulatory agencies at the border is closely related to business processes in international trade and the transport industry. Anything that changes the way these businesses operate, can have an impact on customs.

         Regarding the impact of e-commerce on foreign trade operations, the Project notes that the main changes in business practice related to the continuous development of e-commerce make it one of the most important issues the customs faces today, and any analysis of its impact should take into account business technological and legal implications. International trade, as the developers of the Strategy note, is a two-way process, and modern thinking based on a holistic approach to the supply chain requires cooperation and coherence among all parties. And any worthwhile discussions should give due consideration to the «digital divide». Let’s pay attention that in relation to electronic commerce it is used the concept of «digital divide». Within the framework of the present study and in order to solve the set tasks, we are interested in the dynamics of the formation of the applied conceptual apparatus. For example, why the concept of «electronic customs» is used, rather than «digital customs», «electronic commerce», and not «digital commerce». Whether this is all verbal manipulations, or in each case each concept has its own unique characteristics which allow to isolate one legal phenomenon from another.

         The Strategy notes that e-commerce methods combined with the introduction of best practices in customs administration, as described in the WCO Revised Kyoto Convention, can significantly reduce these losses associated with inefficient procedures and systems in global trade. The WCO SAFE[11] give a clear recognition at the strategic level of the importance of electronic commerce. In particular, paragraph 6.2 states: «Standards 7.1, 6.9, 3.21 and 3.18 of the General Annex to the Revised Kyoto Convention require customs to use information and communication technologies (ICT) for customs operations, including the use of electronic commerce technologies». It also points out that Customs administrations faced with the general problem of working effectively in such conditions, should use many opportunities that e-commerce offers to improve existing processes through new delivery mechanisms that take into account changing trade practices.[12] In particular, Customs administrations need to provide the industry with a number of simple and easily accessible electronic services. Thus, customs is consistent with today’s global expansion of innovative  e-commerce solutions for businesses (B2B).

         It further states that the multiple implications of e-commerce are forcing Customs administrations to develop comprehensive business strategies, ensure high-level political approval and ensure the priority of executive management. In turn, simplified and standardized customs processes and requirements in accordance with the Revised Kyoto Convention and other WCO tools such as the WCO

 

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Data Model[13] and UCR,[14] SAFE Framework of Standards and Guidelines for Integrated Supply Chain Management, allow to get a higher level of compliance and security. And reducing the burden on trade and reducing the costs related to complying with requirements introduce a new reality into the concept of truly solid international trade operations.

         The draft Strategy did not go without mentioning the «single window» mechanism. The project’s developers note that there are many good reasons for governments to help this useful process, facilitating, through one-stop shop, cooperation between customs and other official border management authorities for exchanging international trade data and risk analysis at the national and international levels. At the same time, in order to work properly, any single window system must comply with all relevant standards and rules of international trade. One of the key factors is the data standard, according to which all parties can harmonize their information needs, and the WCO Data Model, which includes data from specific non-customs domains, provides just such a standard.

         In our opinion, the draft Strategy-2007 did not give an answer to the question of what is «e-customs», and the presence of any signs, characteristics allows to conclude that this customs is «electronic». At the same time, the developers of the Strategy, considering electronic commerce, deal with certain characteristics of the customs, which should keep up with the times with electronic commerce. In particular, Project developers note that, compared with ten years earlier, modern information and communication environments are characterized by improved computing power and security at lower costs, greater commercial use of the Internet, more strict adherence to standards, improved overall understanding of information technologies and ever-increasing capacity. The global customs community should make the best use of these opportunities, showing flexibility and foresight in developing electronic methods of control and trade facilitation. The need for customs to operate in such an international and open environment using the Internet will require:

  • harmonized customs procedures and processes based on the Revised Kyoto Convention as well as electronic legislation on issues such as «signature» and «document»;
  • only the minimum amount of data from the industry for the conduct of customs regulation;
  • standardized data requirements as defined in the WCO Data Model;
  • a comprehensive information security strategy concerning, inter alia, cross-border authentication, including the recognition of digital certificates.[15]

         Regarding control over electronic transmissions, the Strategy notes that the global and limitless nature of electronic commerce means that custom, which can no longer serve as border guards in the traditional way, will have to rely on self-assessment combined with post-release control and other modern procedures for engagement and partnerships set out in the SAFE. This, in turn, will require voluntary remuneration systems as well as severe penalties for non-compliance.

         As noted above, one of the sections of the WCO E-Customs Strategy is called «Selected Legal Issues». Unfortunately, the analyzed section of the Project is not related to e-customs and does not disclose the legal aspects of such customs as an integrated legal phenomenon. It is positioned here only the role of the UNCITRAL as well as the acts developed by it in the field of electronic commerce. Thus, the Strategy notes that UNCITRAL is the main legal body of the United Nations responsible for international trade law, which is authorized to modernize and harmonize trade legislation, thereby reducing legal obstacles to electronic commerce. This body develops a number of formal conventions covering such important topics as «The use of electronic communications in international treaties», the purpose of which is to «enhance legal certainty and commercial predictability». It also notes that the UN Commission also released two very important «Model Laws» relating to electronic commerce and digital signatures which were added to Chapter 7 of the Revised Kyoto Convention and, as such, became part of the global transition of customs to electronic commerce.[16]

         In our opinion, in this section it would be more appropriate to analyze WCO’s own instruments and tools which, in the opinion of experts of the WCO Secretariat, regulate customs legal relations under the sign of «electronic customs». For us, it is obvious that in the analyzed Strategy the emphasis is made not on e-customs but on e-commerce, which, apparently, e-customs must correspond (or not). We need to say that acquaintance with the draft Strategy left more questions than clarified in terms of what should be understood by electronic customs, and what are its main features and characteristics.

         Concluding the brief overview of the WCO E-Customs Strategy (2007), we draw attention to the conclusion presented in the analyzed document. First of all, it is noted that e-commerce is a serious issue for Customs services around the world, but at the same time it provides great opportunities for improving the services of international trade and more efficient use of customs resources.

         E-Customs implies a review and radical change in the customs regulation strategies in order to apply an integrated approach to the application of information and communication technologies and full public services online. For its part, and based on the strategy outlined in the Baku Declaration, the WCO should ensure that its Strategic Plan addresses issues related to electronic commerce in the

 

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broadest sense. Here it is extremely important to emphasize the fundamental importance of the Revised Kyoto Convention and the SAFE. In this context, the WCO will need to establish the necessary priorities, launch the necessary action plans and work with the Members of the Organization to provide the necessary resources. The Project notes that WCO will also have to step up its efforts to help bridge the digital divide by coordinating modernization and capacity building activities in the customs field with other international organizations active in this area, in particular the Digital Opportunities Task Force (DOT Force) created by the G8 countries and the United Nations Information and Communication Technologies Task Force (ICT Taskforce). Finally, in the conclusion of the Strategy, the institute of the authorized economic operator and electronic data exchange in this regard are affected.

       Electronic Customs — 2015: on the eve of the introduction of the «digital customs» brand. To find the answer to the question of what is e-customs, in addition to researching all the WCO working documents, we analyzed all the issued magazines «WCO NEWS» № 54-87 (October 2007 — October 2018), which are publicly available on the WCO official web page in the Internet.[17] The only journal (№ 78) in which an attempt was made to characterize the e-customs institute was published in October 2015. It published the article «Facilitating electronic commerce».[18] We recall that problematic of «digital customs and the digital revolution» was voiced at the 72nd meeting of the Policy Commission which took place on November 12, 2014. And within the framework of 125-126 meetings of the Customs Cooperation Council, held at the WCO Headquarters from 11 to 13 June 2015, the Chairman of the Council referred the issue considered by the Policy Commission (on customs and the digital revolution) to the subject of electronic customs.

         The next edition of the «WCO News» № 79[19] was published in February 2016 and was dedicated among other things to the Digital Customs Institute. Since in the materials of the meetings of the WCO working bodies there are actually no comprehensive explanations, positions, vision of the e-customs institute, let us turn to the journal the «WCO News » № 78[20] and allow it to be quoted. It is necessary to note, that today it is the only WCO information source that reveals the peculiarities of e-customs at an unofficial level.

         First of all, we note that in the cited article «Facilitating electronic commerce»,[21] which was published in the WCO journal in October 2015, the author is not specified. So we cannot say that the content of the publication is the official point of view of the WCO or any other subject, or that WCO agrees with the position stated in this article. In our opinion, the visualization of e-customs on page 34 of this magazine is a prototype of the e-customs model which has not been created to date. The explanations given to the e-customs design are, of course, of scientific and practical interest.

         For reference, we note that on June 14, 2016 the WCO Secretariat presented to the international customs community the Digital Customs Maturity Model. That model is a drawing without any explanation. For this reason, it is difficult to use it when building national or regional digital customs models.

Comprehensive analysis of the WCO Digital Customs Maturity Model is presented in a separate research paper.[22]

         So, on the fig. 1 we see elements, characteristics of electronic customs, published in the 78th edition of the WCO News. We will provide excerpts from the publication.

Fig. 1. Electronic Customs

         In the e-commerce environment, when the supply chain and its various actors are e-enabled, there is a growing need for moving towards e-Customs, which would support and facilitate the clearance of ever increasing shipments, thereby ensuring effective control and efficient collection of revenue. The WCO Revised Kyoto Convention – ICT Guidelines,[23] provides details on how Customs can use information and communication technologies to enhance program delivery and move towards a more electronic environment. Moreover, the WCO recently developed the «IT Guidance for Executives» and is currently engaged in mapping its IT related tools and instruments to provide further support

 

 

 

 

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to «Digital Customs».[24]

         Everything is mixed in one paragraph of the text. There are «transition to electronic customs», and «communication technologies», «electronic environment» as well as «further support of digital customs». And this is despite of the fact that there are no official definitions of the terms (concepts) «electronic customs» and «digital customs». The question is: where did this support for digital customs begin, at what point, and what kind of distinctive characteristics separate electronic customs from digital customs?

         Looking ahead, we also focus on the fact that in 2019 the necessary conceptual apparatus for the digital customs institute will not be developed. We will face the creation of the WCO Digital Customs Concept, the WCO Digital Customs Maturity Model, and the Digital Customs Work Program. However, all this will be implemented without answering an important question — what is electronic and digital customs. It may sound paradoxical, but it is a fact. And this leads to the conclusion about the need to strengthen the work of the WCO Research Unit and more active involvement of academia within the WCO capacity building. For example, it would be good to develop a separate WCO Guidelines on electronic and digital customs. Moreover, we are inclined to consider important the creation of the WCO Scientific Journal on Customs Issues, which is published under the auspices of the WCO Research Unit and the assistance of the WCO departments.

         But let’s get back to the article «Facilitating electronic commerce». According to its authors, the most obvious applications that are already being implemented by some customs administrations include the following:     

  1. E-processing – a paperless environment;
  2. 24/7 automated Customs processing and adapted working hours;
  3. E-Payment of duties and taxes;
  4. E-duty calculator;
  5. Mobile-enabled services;
  6. E-refund and returned goods;
  7. Inspection at operator’s facility, transfers and other agency inspections;
  8. Pre-loading advance cargo information;
  9. Electronic version of the CN 22 and CN 23;
  10. Customs Declaration System;
  11. De minimis related measures and threshold for simplified clearance procedures.

These elements are analyzed in detail in the above publication.

        

         Conclusions from the analysis of the World Customs Organization’s E-Customs strategy- 2007.

         Summarizing the above, we form the conclusions:

  • The title of the WCO E-Customs Strategy document does not match the content of the draft document.
  • The draft WCO E-Customs Strategy-2007 does not provide an understanding of e-customs as a complex legal phenomenon (tool, institution, mechanism, etc.), does not reveal its relationship with various legal institutions of customs law and information technologies, does not contain the definition of «electronic customs», does not disclose its main characteristics, features, elements as systems.
  • An important provision of the E-Customs Strategy is the thesis that e-customs implies a review and radical change of customs activity strategies in order to apply an integrated approach to the use of information and communication technologies and full public services online.
  • The characteristics of the customs which in the Strategy for the case under consideration are not called «electronic», but, in our opinion, can characterize such, are the following: harmonized customs procedures and processes based on the Revised Kyoto Convention; standardized data requirements as defined in the WCO Data Model; a comprehensive information security strategy relating, in particular, to cross-border authentication, including the recognition of digital certificates.
  • There is no analysis of the legal basis for the formation of an e-customs institute on the basis of previously created WCO instruments and tools. Instead, the developments of other serious and respected international organizations are proposed, however, in the field of electronic commerce.
  • The Baku Declaration (2001) calls on the WCO Member countries to accept and implement the revised Kyoto Convention in order to create a modern, transparent, clear, efficient, rapid and simplified e-Customs environment. However, the Strategy does not provide the necessary understanding of the electronic environment, the environment of electronic customs.
  • The strategy is primarily related to e-commerce, but not the analyzed legal phenomenon (e-customs).
  • The developed draft of the document gives the facility to consider the issues of electronic commerce (and not electronic customs) in the broadest sense. In our opinion, within the walls of the WCO, priority should have been placed, just at e-customs, in the context of the development of the e-commerce institution. In turn, emphasis should be placed on improving customs administration, harmonizing customs operations, modernizing control and supervisory activities of customs authorities, and improving WCO instruments and tools within the framework of the «electronic customs» project. In other words, customs and its instruments should be viewed in everything and in the widest sense. And, of course, in order to simplify trade procedures and further develop foreign trade relations (and not vice versa). It is very important to maintain a balance between trade facilitation and the improvement of customs control and supervisory functions.
  • Analysis of the provisions of the Strategy does not allow to answer the question about the similarities and differences between e-customs and e-commerce as well as how these two phenomena

 

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  • (institution, instrument) are interconnected with the legal institution (mechanism) of the single window.
  • The announced draft of the WCO E-Customs Strategy (2007) in the presented edition is not suitable for the further development of the mechanism, institute, customs administration instrument related to e-customs, and required revision.

         For reference, we note that the project of the WCO E-Customs Strategy Document was put on the agenda at the 181st / 182nd PTC sessions in March 2008. It was a brief oral report in which the Secretariat asked the PTC to authorize the on-going development of the E-Customs Strategy to be managed by the IMSC. In fact, this meant the withdrawal of the existing Project, which will be replaced by a new working version (paper) at the 55th meeting of IMSC in June 2008. And after this new version had to be presented for consideration at the November session of the PTC.[25] Due to limited resources and urgent priorities in the Secretariat related to Version 3.0 of the WCO Data Model, a new version of the strategic document was not prepared. Some preparatory work was done, including the meeting on March 17, 2008. High-level strategic considerations were discussed and preliminary agreement was reached. The Secretariat planned to submit a draft document at the 56th meeting of the IMSC in January 2009, and the November meeting of the PTC, as planned, should have been informed in due course of this delay.

Thus, the idea of creating a certain Concept of e-customs at the level of WCO remained unfulfilled. A few years later, during the 72nd meeting of the WCO Policy Commission, which took place on November 12, 2014, attention was drawn to the need to develop modern customs, taking into account the digital revolution. From that moment, work began on the creation of a digital customs institute. The main activities of the WCO working bodies on this subject will be discussed in the following publications.

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SOURCES USED:

  1. Mozer Sergei. Formation of the institute of electronic customs (e-customs) in the World Customs Organization // Social and political science. — № 2 (April). — 2019. URL: http://customs-academy.net/?p=12566 (date of the request: 12.05.2019).
  2. Mozer Sergei. Improving the legal institute of digital customs: an analysis of the WCO Maturity model // Problems of Economics and Legal Practice. — №2 (April). — 2019. URL: http://customs-academy.net/?p=12648 (date of the request: 12.05.2019).
  3. International Convention on the Simplification and Harmonization of Customs Procedures. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/kyoto_new/preamble.aspx#ar8 (дата обращения: 01.03.2019).
  4. Declaration of the Customs Cooperation Council Concerning E-Commerce (Baku Declaration), June 2001. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/declarations/baku_declaration.pdf?la=en (date of the request: 01.03.2019).
  5. WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies. Annex to Doc. PM210E1 // WCO E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.
  6. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.
  7. Secretariat Note «Issues arising from the 54th IMSC meeting». Agenda Item XII. Information Management Sub-Committee, 54th Meeting. Doc. PM0212E1a. Brussels, 11 February 2008.
  8. Draft Report to the Permanent Technical Committee on the 54th Meeting of the Information Management Sub-Committee. Information Management Sub-Committee. 54th Meeting. Doc. PM0213E1a. Brussels, 21 April 2008.
  9. E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 55th Meeting. Doc. PM0224E1a. Brussels, 16 May 2008.
  10. Application of information and communication technology. Chapter 7. General Annex Guidelines. Kyoto Convention. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/ict-guidelines/ict-guidelines.pdf?db=web (date of the request: 01.03.2019);
  11. General information: ICT Guidelines. World Customs Organization. URL: http://www.wcoomd.org/en/Topics/Facilitation/Instrument%20and%20Tools/Tools/ICT%20Guidelines (date of the request: 01.03.2019).
  12. WCO SAFE. World Customs Organization. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/frameworks-of-standards/safe_package.aspx (date of the request: 02.03.2019).
  13. WCO Data Model. World Customs Organization. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/~/link.aspx?_id=3BD324CD868948748147E210059706BC&_z=z (date of the request: 01.03.2019);
  14. WCO Data Model. Trade Implementation Guide. URL: http://tfig.unece.org/contents/wco-data-model.htm (date of the request: 01.03.2019).
  15. WCO Unique Consignment Reference (UCR).World Customs Organization. URL: http://www.wcoomd.org/en/topics/facilitation/resources/~/media/633F01FC1783462EA9DBDE125AF48834.as (date of the request: 01.03.2019).
  16. Facilitating electronic commerce. WCO news. October 2015, № 78. World Customs Organization. Pages 32-36. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wconews_78_uk.pdf (date of the request: 27.04.2019).
  17. WCO news. October 2015, № 78. World Customs Organization. Pages 33-35. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wconews_78_uk.pdf (date of the request: 27.04.2019).
  18. WCO news. Going Digital. February 2016, № 79. World Customs Organization. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wco_news_79.pdf (date of the request: 27.04.2019).
  19. A draft Digital Customs Maturity Model. Annex II to Doc. SP0560E1a. // A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments, and Guidelines. Digital Customs. Item XII on the Agenda.75th Session of the Policy Commission. SP0560E1a. Brussels, 14 June 2016.
  20. United Nations Commission on International Trade Law. URL: https://uncitral.un.org/ru (date of the request: 02.03.2019).

[1] See Mozer Sergei. Formation of the institute of electronic customs (e-customs) in the World Customs Organization // Social and political science. – № 2. – 2019. URL: http://customs-academy.net/?p=12566

[2] International Convention on the Simplification and Harmonization of Customs Procedures. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/kyoto_new/preamble.aspx#ar8 (date of the request: 01.03.2019).

[3] Items 4-5. E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 55th Meeting. Doc. PM0224E1a. Brussels, 16 May 2008. – P. 2.

[4] Items 6. Ibid.

[5] Item 82. Draft Report to the Permanent Technical Committee on the 54th Meeting of the Information Management Sub-Committee. Information Management Sub-Committee. 54th Meeting. Doc. PM0213E1a. Brussels, 21 April 2008. – P. 15.

[6] Item 87. Ibid.

[7] Secretariat Note «Issues arising from the 54th IMSC meeting». Agenda Item XII. Information Management Sub-Committee, 54th Meeting. Doc. PM0212E1a. Brussels, 11 February 2008.

[8] WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies. Annex to Doc. PM210E1 // WCO E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.

[9] Item 5. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.

[10] WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies. Annex to Doc. PM210E1 // WCO E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.– P.5.

[11] WCO SAFE. World Customs Organization. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/frameworks-of-standards/safe_package.aspx (date of the request: 02.03.2019).

[12] WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies. Annex to Doc. PM210E1 // WCO E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.– P.6.

[13] WCO Data Model. World Customs Organization. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/~/link.aspx?_id=3BD324CD868948748147E210059706BC&_z=z (дата date of the request обращения: 01.03.2019); WCO Data Model. Trade Implementation Guide. URL: http://tfig.unece.org/contents/wco-data-model.htm (date of the request: 01.03.2019).

[14] WCO Unique Consignment Reference (UCR).World Customs Organization. URL: http://www.wcoomd.org/en/topics/facilitation/resources/~/media/633F01FC1783462EA9DBDE125AF48834.as (date of the request: 01.03.2019).

[15] WCO E-Customs Strategy. E-Commerce: A strategic link between international trade transport and logistic industries and the core business of customs and other border regulatory agencies. Annex to Doc. PM210E1 // WCO E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 54th Meeting. Doc. PM0210E1a. Brussels,14 December 2007.– P.8.

[16] Ibid. — P.9.

[17] WCO News Magazine. World customs Organization. URL:  http://www.wcoomd.org/en/media/wco-news-magazine.aspx (date of the request: 27.04.2019).

[18] Facilitating electronic commerce. WCO news. October 2015, № 78. World Customs Organization. Pages 32-36. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wconews_78_uk.pdf (date of the request: 27.04.2019).

[19] WCO news. Going Digital. February 2016, № 79. World Customs Organization. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wco_news_79.pdf (date of the request: 27.04.2019).

[20] WCO news. October 2015, № 78. World Customs Organization. Pages 33-35. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wconews_78_uk.pdf (date of the request: 27.04.2019).

[21] Facilitating electronic commerce. WCO news. October 2015, № 78. World Customs Organization. Pages 32-36. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wconews_78_uk.pdf (date of the request: 27.04.2019).

[22] See Mozer Sergei. Improving the legal institute of digital customs: an analysis of the WCO Maturity model // Problems of Economics and Legal Practice. — №2 (April). — 2019. URL: http://customs-academy.net/?p=12648

[23] Application of information and communication technology. Chapter 7. General Annex Guidelines. Kyoto Convention. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/ict-guidelines/ict-guidelines.pdf?db=web (date of the request: 01.03.2019); General information: ICT Guidelines. World Customs Organization. URL: http://www.wcoomd.org/en/Topics/Facilitation/Instrument%20and%20Tools/Tools/ICT%20Guidelines (date of the request: 01.03.2019).

[24] Facilitating electronic commerce. WCO news. October 2015, № 78. World Customs Organization. – P. 33. URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/wco-news-magazines/wconews_78_uk.pdf (date of the request: 28.04.2019).

[25] Items7. E-Customs Strategy. Secretariat note. Agenda Item VII. Information Management Sub-Committee, 55th Meeting. Doc. PM0224E1a. Brussels, 16 May 2008. – P. 2.