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CLASSIFICATION OF ACTUAL ISSUES OF THE INSTITUTE OF DIGITAL CUSTOMS IN THE WORLD CUSTOMS ORGANIZATION

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: Social and political sciences. — № 3 (June). — 2019. — pages 148-155. © S.V. Mozer, 2019

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The presented article reveals topical issues of the formation of the digital customs institution at the World Customs Organization. Based on the study of the WCO working materials, the author conducts a classification of the thematic of digital customs. The article touches upon the issues of the formation of the conceptual apparatus, as well as the conjugation of the analyzed institution with information communication technologies. There are also conclusions related to the results of the study. The research material is a matter of interest to a wide range of specialists whose activities are related to the improvement of customs regulation, development of the institute of digital customs, as well as international customs law.

Keywords: The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, Policy Commission, Permanent Technical Committee of the WCO, e-Customs, digital customs, digital customs concept, customs regulation, customs administration, international customs law, customs.

 In June 2019, the 2nd meeting of the Expert Group on the Preparation of the Initial Draft of the Document «On the Development of Approaches to the Formation of Digital Customs» was held in the Department of Customs Legislation of the Eurasian Economic Commission (hereinafter – EEC).[1] The experts of the Member states of the Eurasian Economic Union (hereinafter – the EEU, the Union) discussed a wide range of issues. Among other things, the issues of studying the experience of the World Customs Organization (hereinafter – the WCO, Organization) on the formation of the legal institution of digital customs were touched upon. It was noted on the meeting that the Commission’s customs block studied international experience and voiced the approaches of the international customs community on digital customs in the framework of the 20th meeting of the WCO Revised Kyoto Convention Management Committee[2] (hereinafter – Committee, RKCMC).

One of the issues considered at the aforementioned meeting of the Committee was the formation of the digital customs institute in the WCO Guide on Information Communication Technologies (hereinafter referred to as the ICT Manual).[3] At the 20th meeting of the RKCMC on June 17–18, 2019, it was supported the position on the possibility of forming and developing the digital customs institute in the ICT Guidelines, along with the work at the WCO on a comprehensive review of the Kyoto Convention. According to WCO experts, the development of conceptual provisions for digital customs in the ICT Guidelines will help to formulate and reflect the legal provisions for such customs in the modernized Revised Kyoto Convention.

Thus, the relevance of the development of the digital customs institution in the EEU and WCO is not in doubt.

The purpose of this research article is to classify current issues of digital customs at the level of the WCO Policy Commission. For reference, we note that the Policy Commission was established in 1978 to act as a dynamic steering group to the Customs Cooperation Council. It functions under the chairmanship of the Chairperson of the Customs Cooperation Council (hereinafter – the Council).[4] The competence of the Policy Commission is defined as follows in Council Decision № 334: «The Commission shall concern itself with broad policy questions relevant to the WCO’s activities. The Commission shall act as a dynamic Steering Group to the Council. It shall initiate studies on the policies, practices, and procedures of the WCO with the objective of assisting the Council to achieve the broad aims of its activities».[5]

 As can be seen from the analysis of the subject of research, the problem of the formation of the Concept of digital customs has been widely considered in various bodies of the WCO. Among them,

 

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we highlight the important 74th session of the Policy Commission which was held in Punta Cana on December 7-9, 2015. The second issue of particular interest at this PC meeting is digital customs. As part of the review of the report on the implementation of the WCO Strategic Plan, the experts of the Policy Commission heard an important thesis which, in our opinion, allows us to establish a demarcation line between the electronic and digital customs. In particular, the Secretary General of the WCO, Mr. Kunio Mikuriya, noted that «the industrial revolution is now going beyond the use of electronics and information technologies in the direction of the next development – the digital world based on the cyber-physical system, which is sometimes called the «Internet of things».[6] According to the WCO, the transformation of customs, its management mechanisms, administration, technology, information systems, software products into the digital world makes it digital. The basis of this transformation is a serious legal innovations in the field of customs regulation. At the same meeting it was announced that 2016 in the life of the international customs community will be held under the slogan «Digital Customs: Progressive Engagement».

Under the heading «Digital Customs» at the meeting of the Policy Commission, the document «Digital Customs. A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines»[7] was reviewed. The analyzed paper presents the vision of digital customs. In particular, «digital customs can be shaped as: a strategic approach to supporting customs and cross-border reform in the field of ICT using the instruments, tools and guidelines of the WCO».[8]

With this conceptual understanding, it is assumed that digital customs will be able to evolve and improve in an organized manner and in accordance with the WCO Strategic Plan. In the materials for the meeting of the Policy Commission, other explanations regarding such wording are not provided. We note that at the 209/210 meeting of the PTC, several other definitions of digital customs were announced. In the first case, digital customs is a technical instrument to support broad political objectives; in the second, – a method (way) of organizing customs in the digital age. In the absence of the necessary explanations, it remains unclear why the definition of digital customs was reduced to a strategic approach to supporting customs and cross-border reform only in the field of ICT.

The Policy Commission took note of the information on the progress achieved in the field of the digital customs concept, including the results of the discussion of this issue at the 209/210 Session of the PTC in October 2015. Most importantly, the experts of the Customs Administrations of the WCO Member states have formed guidelines on the future formation and development (maturation) of the digital customs concept.[9]

The discussion of digital customs at the regional level and the exchange of national and regional perspectives of Member countries on digital customs can be called a no less significant topic of the meeting of the Policy Commission. Answers to all these questions were of interest to the WCO Secretariat and relevant working bodies of the Organization.

Among other things, the meeting participants familiarized themselves with the topics of digital customs which were identified at the 209/2010 meeting of the PTC in October 2015. Among them leadership; legal basis; modernization and reform; protection of society; communication; coordinated border management.

For the sake of objectivity, it is necessary to emphasize that at the 209/2010 meetings of the PTC these topics were not related to digital customs, but to the instruments, tools, guidelines and systems in the field of ICT that were available at that time in the WCO. The point was that during the intersessional period the Secretariat carried out the main analytical work to evaluate the available instruments (ICT). And as a result, these instruments, ICT tools were grouped by the above topics.[10] We need to recall that at the time of the 74th session of the Policy Commission there was no answer what is meant by the term «digital customs», and whether this institute is the same phenomenon as informational customs technologies. At the same time, at the PTС meeting, digital customs was viewed through the prism of ICT tools and WCO activities in the same area.

In the light of the above, in our opinion, it is not fully correct the thesis that digital customs issues (in the context of systematization of ICT instruments and tools) are connected with leadership, legal basis, modernization and reforms, public protection, communication coordinated by border management. Of course, they are connected, but this thesis is true only if digital customs is identified with ICT – what actually can be traced in the materials 209/210 PTС and 74 session of the Policy Commission. In other words, the entire set of the WCO tools from the ICT field is analyzed, grouped by topic, and, as a result, digital customs are formed into themes that will be put into the concept of digital customs (Digital Customs). With this approach, there are more questions than answers. We believe that

 

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the revealed contradictions are a matter of interest for a scientific study on the formation of the institution of digital customs.

When considering the Concept of digital customs at a session of the Policy Commission, attention was drawn to the fact that the proposed Concept was intended to provide a thematic overview of existing instruments and tools of the WCO. Its purpose is to serve as a conceptual framework to support the administrations of Member countries in understanding and applying ICT-related instruments, tools and manuals that have already been developed by the WCO, including communication tools such as CEN, nCEN and single Window, Data Models, Global Customs Network, Electronic Data Interchange (EDI) and Iris Systems.[11] In our opinion, the Concept of digital customs should not consist in shaping the understanding and application of instruments, tools and guidelines related to ICT, but in forming a global vision, understanding of digital customs itself. If the concept is formed according to another principle, then we are talking about identifying the institution of digital customs with informational customs technologies which, in our opinion, does not correspond to objective reality.

Again, it should be recalled that at the 209/2010 meetings of the PTC the thesis was put forward that digital customs is (1) a way of organizing customs in the digital age,[12] digital customs – (2) a technical tool to support broad political goals.[13] As you can see, there is no identification of digital customs with customs information technology. A number of questions remained before this meeting. Among them – what is the scope of coverage of digital customs, a single system of the WCO indicators for digital customs, the place of e-customs in conjunction with the «single window» mechanism, an integrated digital customs palette,[14] etc.?

We touched upon certain theoretical and practical aspects of the concept formation in a monograph in a study of the modernization of the Revised Kyoto Convention (Kadyrkulov M.A., Mozer S.V. Improvement of instruments of customs administration: international and legal aspect (The Revised Kyoto Convention Management Committee).[15] Thus, the concept is the result of the generalizing schematization of the material of direct descriptions of the situation and the course of activities.[16]The term concept (Latin – conception) means the frame of reference, a common understanding of something; main idea, constructive principle.[17] In the theory of management, the purpose of the concept is to identify key areas of activity of the control object, which includes identifying ways and technologies to achieve the goals with the main factors for their achievement. A well-thought-out concept is, first of all, the directions, priorities and technologies for the development of a management object in the long term.

Returning to the December meeting of the Policy Commission, we note that the Digital Customs Concept was submitted to its experts. In terms of volume, it occupies one page and consists of a figure represented by 6 blocks in which the vision of digital customs is summarized. The name of the blocks (!) exactly repeats the topics generated by the analysis of the WCO guidelines and instruments in the field of information communication technologies. The content of the Concept of digital customs presented at the meeting of the Policy Commission in December 2015, is entirety the same as the PTC material, announced in October 2016,[18] including for such characteristics of digital customs as integrity, comprehensive nature, scalability.

Regarding the issue of the further development and maturation of digital customs, it was noted at a meeting of the Policy Commission that there was general agreement on the need for sustainable, well-planned approaches to the introduction and modernization of ICT. In this regard, the concept of digital customs should combine the perspectives of simplification, law enforcement and revenues as well as cover both strategic and operational aspects.[19] As a first step, it was proposed to include the Digital Customs Concept in the IT Guide for Executives so that decision-makers can better understand how various WCO instruments and tools help in modernizing ICT. The second step can be a structured organization of proposals, which were voiced by Morocco at the 209/2010 meeting of the PTC on October 14-16, 2015.

In order to determine the strategic line for the formation of the Digital Customs Concept, the WCO Secretariat prepared a number of questions for discussion. Among them are the following:

  • Are the topics identified in the current Digital Customs Concept sufficient and reflect existing priorities and problems that Customs Administrations face in the field of ICT, or priorities and problems that they may face in the near future?
  • What are the problems arising from the growing use of ICT in the field of regional integration (for example, approaches to interconnection or even to joint systems, regional single window approaches,

 

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  • transit, the respective roles of regional economic blocs, etc.), and what are the implications of this development for the modernization of national ICTs?
  • What are the latest or emerging technological developments that can provide new opportunities or influence how customs currently simplifies trade, performs regulatory tasks, etc.?[20]

It is worth noting that the issues that have been formed, in fact, involve ICT, but not digital customs. And here digital customs is identified with information customs technologies. In our opinion, the presented list lacks such issues as the essence of digital customs; main characteristics; description and assessment of the state of digital customs and the situation in the operating environment; development objectives of digital customs for the near future; problems and tasks to be solved; expected results and state of digital customs; indicators characterizing the activities of digital customs; characteristic of the digital customs management system; the relationship of the digital customs institute with the «single window» mechanism, Big Data, Data Mining, Data Model, information communication technologies; digital customs and customs operations; digital customs in the context of the institutions of customs law, etc.

To answer the questions posed, it was necessary to begin a discussion on digital customs issues at the regional level as well as to share national and regional perspectives and visions on the subject under consideration with the WCO Secretariat and relevant bodies of this respected international organization. Part of the answers to the questions asked was received at the 74th session of the Policy Commission.

For a comprehensive understanding of the studied issues and convenience in general, we group together the voiced positions, proposals, and views of the delegates of the Policy Commission on specific topics in the framework of the study on the formation of the digital customs institution in the WCO Member states:

  1. Conceptual apparatus.
  2. The digitization of customs as a result of the digital revolution, as a phenomenon and process.
  3. Customs regulation (administration) and digital customs.
  4. Practical aspects of the implementation of the digital customs institution.
  5. Management mechanism, customs regulation in the context of the development of digital customs.
  6. Customs operations (business processes) in the framework of digital customs.
  7. Risk Management System (RMS) and digital customs.
  8. Subject composition of legal relations within the framework of digital customs.
  9. Instruments used to ensure the operation of digital customs.
  10. Technologies promoting the development of digital customs in the system of customs regulation.
  11. Single window and digital customs, their relationship and correlation in the field of customs.
  12. E-commerce and the impact of customs on trade facilitation.
  13. Supply Chain Security of goods.
  14. Institute of the authorized economic operator.
  15. Regional integration and digital customs.
  16. Legal issues of the organization of the functioning of digital customs.
  17. Institutional development, personnel issues.
  18. International instruments to improve customs administration and digital customs.
  19. Problematic issues of the introduction of the digital customs institution.
  20. Additional topics for the digital customs concept.
  21. Suggestions for improving the digital customs institution.

As can be seen from the above grouping, digital customs is a complex phenomenon that covers various issues of customs administration and trade facilitation. It should be noted that the issue of using technologies, including information and communication technologies, within the framework of the development of the digital customs institute is only one of the named thematic list, which reveals the problems of digital customs. In this regard, the identification of digital customs only with customs technology is incorrect.

We also understand that for the Executives (Heads) of Customs administrations a matter of interest is the vision (concept) of digital customs in the context of the practical activities of the structural divisions (units) of Customs authorities. No less important is the answer to the question, so what is digital customs, its system, features, characteristics, management mechanisms and instruments of customs regulation, etc. Finally, what are the methods and concepts for the development of the digital customs institution in the WCO Member state? Let us consider more substantively the discussions of the WCO.

Analysis of the materials of the sessions of the Policy Commission allows to conclude about the approaches to the formation of the conceptual apparatus of digital customs.

We need to note that the conceptual apparatus is a logically built system of special terms, which makes it possible to uniformly interpret and understand the interrelationships and processes formed in science.[21] In any study, in our opinion, it is important to determine the exact interpretation of any term that carries a clear, fixed meaning.[22] The concept is one of the basic forms of human thinking, which reflects in general the essence of the phenomena and objects of the real world around us, distinguishing among them both general and specific features, and reinforcing the experience gained in definitions.[23]

In our case, this term is «digital customs». We believe that before holding discussions on topics that reveal the content of digital customs, the definition of «digital customs», which contains a clear fixed

 

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meaning of this phenomenon, is crucial. Despite the fact that this question was not touched on deeply at the meeting of the Policy Commission, we selected the following approach from the entire abundance of materials, which somewhat later will allow us to form definition variants:

Digital Customs is a comprehensive enabler that helps bring together various key and emerging customs issues on the WCO agenda, such as e-commerce, performance evaluation and information exchange[24].

Let’s note that for this case, digital customs is a means that actually combines the current issues of customs administration, which are on the WCO agenda. For example, if we appeal to the words of the WCO Secretary General, voiced at the 74th meeting of the Policy Commission, the term «digital customs» can be interpreted as a means that among other things concerns (1) change management, (2) administrative-legal (organizational) issues the functioning of modern customs, and (3) the use of digital technologies. It is also important to understand that digital customs is not 100% identified with information communication technologies as well as with the instruments and tools developed by the international customs community in the area of ICT. At the same time, in a conceptual context, there are no answers to the question of digital customs as a system, and what elements form it. Thus, it goes on formation of approaches to the formation of the conceptual apparatus of digital customs in the context of the functioning of various WCO working bodies.

The next research paper will present a more detailed analysis of each of the classified areas (current issues) reviewed by the WCO Policy Commission on Digital Customs. We believe that such detailing may have a positive significance in creating the concept of digital customs in the EEU Member states.

In light of the above, we formulate the conclusions:

  1. The industrial revolution is currently going beyond the use of electronics and information technology in the direction of the next development – the digital world based on the cyber-physical system which is sometimes called the «Internet of things».[25] Accordingly, the transformation of customs, its mechanisms of management, administration, technology, information systems, software products into the digital world makes it digital.
  2. Digital Customs constituted a means, rather than an end in itself, and the aim should not be to digitalize the existing bureaucratic processes, but to review them first in order to achieve the best possible result.[26] Digitalization should be considered as part of an «integrated customs» system.
  3. One of the important working documents of the WCO which reflects the vision of digital customs and the concept of its development, is the «A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines».[27] It was presented at the 74th session of the WCO Policy Commission (December 7-9, 2015).
  4. Digital customs can be formed as a strategic approach to supporting customs and cross-border reform in the field of ICT using WCO instruments, tools and guidelines.

Along with this, other definitions of the term «digital customs» are reflected in the WCO materials: digital customs is a technical tool to support broad political goals;[28] digital customs is a way of organizing customs in the digital age.[29]

The definition of digital customs by reducing the strategic approach to supporting customs and cross-border reform only in the ICT field, in our opinion, is not ideal.

By the time of the 74th session of the Policy Commission and the consideration of the formation of the digital customs institution, there is no official definition of the term «digital customs». There are no clear indications of whether a digital customs institution is the same phenomenon as information customs technologies.

According to the author, topical issues of digital customs are: the essence of digital customs; main characteristics; description and assessment of the state of digital customs and the situation in the operating environment; development objectives of digital customs for the near future; problems and tasks to be solved; expected results and state of digital customs; indicators characterizing the activities of digital customs; characteristic of the digital customs management system; the relationship of the digital customs institute with the «single window» mechanism, Big data, Data mining, Data model, information communication technologies; digital customs and customs operations; digital customs in the context of the institutions of customs law, etc.

  1. As of December 2017 it was formed the guidelines regarding the future formation and development (maturation) of the digital customs concept. The subject of digital customs which was identified at the 209/2010 session of the PTC in October 2015, consists of leadership; legal framework; modernization and reform; protection of society; communications; coordinated border management.
  2. In the WCO working materials for the meeting of the Policy Commission, digital customs, in our opinion, is considered in a narrow sense and through the prism of the WCO instruments related to ICT. Obviously, the digital customs theme is formed on the basis of the following approach: the entire set of the WCO instruments and tools from the ICT field is analyzed, grouped into blocks, and, as a result, digital customs is shaped into topics that will be incorporated into the digital customs concept.
  3. The Concept of digital customs was proposed at the session of the Policy Commission. According to the author, this concept reflects a narrow understanding of digital customs. The Concept occupies one page and consists of a figure, represented by 6 blocks,[30] which summarizes the vision of digital customs. The proposed Concept is intended to provide a thematic review of existing instruments

 

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and tools for the WCO. Its purpose is to serve as a conceptual basis for supporting the Administrations of Member countries in understanding and applying the instruments, tools and guidelines related to ICT that have already been developed by the WCO.

In our opinion, the Concept of digital customs as a system should be somewhat different – in shaping a global vision and understanding of digital customs itself in the context of administrative, legal, organizational, technological, technical, methodological aspects.

The proposed Concept does not determine the path of transition from the current position of the object (customs) to the desired (digital customs) in accordance with the goals set by the subject of management; there is no general description and assessment of the state of digital customs and its position in the external environment; problems and tasks that should be solved to achieve strategic goals are not identified; there is no description of the management system that ensures the achievement of the strategic goals of digital customs, etc.

  1. Delegates of the Policy Commission were invited to:

Step 1: include the Digital customs concept in the IT Guide for Executives.

2nd step: prepare of a structured proposals which were voiced by Morocco at the 209/2010 session of the PTC on October 14-16, 2015.

We believe that the third step (stage) should be related to the consideration of the digital customs institution through the prism of all WCO tools, and not just the IT Guide for Executives.

  1. It was carried out the analysis of issues considered by the Policy Commission on the formation of the institution of digital customs. Based on the analysis of the issues considered by the delegates, we have formed their classification.

Analysis of the development of the digital customs institution confirms our thesis that digital customs is a complex phenomenon that should be considered in a broad sense, not limited to identifying it only with ICT.

We believe that for the study of the analyzed institution, the proposed thematic classification of digital customs can be used in the preparation of questionnaires for the preparation of a separate WCO Guide for digital customs

  1. The creation of digital customs involves the revision of the Strategy for the development of the Customs service in the organizational and operational terms.
  2. A topical issue of customs administration is the creation of a Methodology for evaluating the effectiveness and performance indicators of digital customs. Such a technique (tool), in our opinion, should be created on the WCO platform. To date, there are no methodological, scientific and practical developments of international experts in the analyzed field. In our opinion, the work in this direction should be intensified through the WCO Information Management Subcommittee with subsequent reporting of the results to the Permanent Technical Committee, the Policy Commission and the WCO Council.
  3. The development of the Concept of digital customs assumes its wide discussion with representatives of the business community as well as government authorities controlling external economic activity.
  4. Customs digitalization should be understood as the use of breakthrough technologies that transform operational processes and business models by replacing or supplementing a customs official based on the use of advanced analytics, artificial intelligence, mobile and wearable devices, robotization and integration technology platforms. The digitization of customs involves a continuous process of improvement and transformation of customs administration through the search, piloting and implementation of new breakthrough solutions in the field of customs.[31]
  5. Digital customs can be seen in the processes of automation, digitalization, and digital transformation.

Automation is the transfer of existing «as it is» processes in the customs administration to the base of computer calculations, electronic storage and data exchange.

The digitization of customs administration (regulation) is a change in customs operations (business processes) of customs «as it should be» in such a way that they more closely match the new tools and technologies of the digital environment (economy).

Digital transformation of customs activities means changing the model of customs administration (regulation): strategies, processes (customs operations), organizational structure of customs, financing, organizational and legal mechanisms for the most effective use of the capabilities of the digital environment (economy).[32]

  1. A customs decision can be called digital if it is based on one of the following technology groups: advanced analytics (Advanced analytics and Big data); artificial intelligence (for example, computer vision, speech interface); robotization (robots and drones); mobile and wearable devices (mobile solutions, wearable technologies, for example, electronic customs seals); integration technology platforms (industrial Internet of things, Cloud technologies, electronic interaction and social networks, accelerated / quantum computing, blockchain.[33]
  2. Creating a model of digital customs requires the study of the following elements in one coordinate system: the use of breakthrough (digital) technologies; transformation of operational processes (customs operations); optimization (reengineering) of business processes (customs operations); business models; advanced analytics; artificial intelligence; mobile and wearable devices; automation;

 

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  1. robotization; integration technology platforms; digital customs model and its variants.
  2. Improving customs administration (regulation) as part of the development of the digital customs institute provides for the use of Data mining to identify objects of control.
  3. By the term «information technology» we understand the processes, methods of searching, collecting, storing, processing, providing, distributing information and ways of implementing such processes and methods. Accordingly, under the «information customs technology» it should be understood the same elements (phenomena) in the framework of customs relations.

Topical issues of digital customs in the framework of ICT include the following: the use of analytics and artificial intelligence; development of the «single window» mechanism; automation of customs operations; remote data processing at the border; remote control; functional (operational) compatibility; use of mobile ICT applications.

Information customs technologies should be introduced into the system of customs administration, primarily from the point of view of the organization of customs, and not from the point of view of IT. They are derived from the management mechanisms at customs, the tasks assigned to the Customs service as well as customs-administered customs operations (business processes).

  1. The «single window» is an important project (mechanism, technology, legal phenomenon) in the context of the formation of the digital customs institution. It is important to determine the ratio of digital customs and the «single window» mechanism.
  2. During the discussions, a special point of view was expressed about the relevance of the topic of digital customs for 2016 and the need to focus on these issues for the effective implementation of the Agreement on Trade Facilitation. According to our opinion, the thesis «digital customs for the implementation of the Bali Agreement» is a priori incorrect.

 

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  17. Customs. Annex to Doc. SP0540E1a // A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines. (Item XIV (b) on the Agenda. Digital Customs. Policy Commission, 74th Session. Punta Cana, 7-9 December 2015. Doc. SP0540E1a, Brussels, 11 November 2015.
  18. Summary Report. 209th/210th Sessions. Permanent Technical Committee, 14 – 16 October 2015. Doc. PC0432E1a. Brussels, 17 November 2015.
  19. Report to the Policy Commission. Policy Commission, 74th Session.  Punta Cana, 7-9 December 2015. Doc. SP0550E1a. Brussels, 27 January 2016. 
  20. Terms of Reference for the Policy Commission. URL: http://www.wcoomd.org/en/about-us/wco-working-bodies/policy-commission.aspx(date of the request: 19.03.2019).

[1] Agenda of the 2nd meeting of the Expert Group on the Preparation of the Initial Draft of the Document «On the Development of Approaches to the Formation of Digital Customs», June 19, 2019 // EEC Archive.

[2] See Mozer Sergei. Digital Customs. WCO Experience: monograph /S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2019. 266 pages.URL: http://customs-academy.net/?p=12502

[3] 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: 05.06.2019).

[4] Terms of Reference for the Policy Commission. URL: http://www.wcoomd.org/en/about-us/wco-working-bodies/policy-commission.aspx (date of the request: 19.03.2019).  

[5] See Kadyrkulov M.A., Mozer Sergei, Lipatova N.G. The World Customs Organization asa Modern Institute of Improvement of Customs Regulation and Trade Facilitation: a monograph. Lyubertsy: Publishing house of the Russian Customs Academy, 2017. URL.  http://customs-academy.net/wp-content/uploads/2018/11/Мон.-ВТамО_Кадыркулов_Мозер_Липатова_.pdf (date of the request: 19.03.2019

[6] Item 33. Report to the Policy Commission.  Policy Commission, 74th Session.  Punta Cana, 7-9 December 2015. Doc. SP0550E1a. Brussels, 27 January 2016. 

[7] Digital Customs. A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines. Item XIV (b) on the Agenda. Policy Commission. 74th Session. 74th Session, 7-9 December 2015.   Doc. SP0540E1a. Brussels, 11 November 2015.

[8] A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines)//  Item 5. Digital Customs. A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines. Item XIV (b) on the Agenda. Policy Commission. 74th Session. 74th Session, 7-9 December 2015.   Doc. SP0540E1a. Brussels, 11 November 2015.– P. 3

[9] Ibid.

[10] See. Item 17. Digital customs. Item VII.d on the Agenda. Permanent Technical Committee 209th /2010th Sessions, 14-16 October 2015.  Doc.  PC0430E1a,  Brussels, 03 August 2015 – P. 4. 

[11] Item 3. A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines. (Item XIV (b) on the Agenda. Digital Customs. Policy Commission, 74th Session. Punta Cana, 7-9 December 2015. Doc.  SP0540E1a, Brussels, 11 November 2015. – P. 2.

[12] Item 66. Summary Report. 209th/210th Sessions. Permanent Technical Committee, 14 – 16 October 2015. Doc. PC0432E1a. Brussels, 17 November 2015.  – P. 11.

[13] Item 29. Digital customs. Item VII.d on the Agenda. Permanent Technical Committee 209th /2010th Sessions, 14-16 October 2015.  Doc.  PC0430E1a,  Brussels, 03 August 2015 – P. 7. 

[14] It consists of the necessary instruments, best practices, WCO systems, solutions and tools that exist in the world and are related to the field of customs regulation.

[15] Kadyrkulov   M.A., Mozer S.V. Improvement of instruments of customs administration: international and legal aspect (The Revised Kyoto Convention Management Committee): monograph / MA. Kadyrkulov,S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2018. – 248 pages. URL: http://customs-academy.net/wp-content/uploads/2018/11/Kadyrkulov-Mozer_Kyoto.pdf (date of the request: 15.03.2019). 

[16] Methodological dictionary for managers. URL: http://voluntary.ru/termin/koncepcija.html (date of the request: 15.03.2019). 

[17] Vlasenko N.A. Normative legal technique. Institute of Law and Comparative Law under the Government of the Russian Federation, 2013; Abramova A.I., Vlasenko N.A. Formulation of the idea and preparation of the concept of a normative legal act. URL: https://scicenter.online/yuridicheskaya-tehnika-scicenter/formulirovanie-idei-podgotovka-kontseptsii-157147.html (date of the request: 15.03.2019). 

[18] See. Item 22. Digital customs. Item VII.d on the Agenda. Permanent Technical Committee 209th /2010th Sessions, 14-16 October 2015.  Doc.  PC0430E1a,  Brussels, 03 August 2015 – P. 4. 

[19] Item 10. Digital Customs. A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines. Item XIV (b) on the Agenda. Policy Commission. 74th Session. 74th Session, 7-9 December 2015.   Doc. SP0540E1a. Brussels, 11 November 2015.– P.4.

[20] Item 12. Ibid.

[21] What is the conceptual apparatus? URL: http://fb.ru/article/379693/chto-takoe-ponyatiynyiy-apparat (date of the request: 19.03.2019). 

[22] What is the definition? URL: https://vchemraznica.ru/chem-otlichaetsya-ponyatie-ot-opredeleniya/ (date of the request: 19.03.2019). 

[23] What is the term.URL: https://vchemraznica.ru/chem-otlichaetsya-ponyatie-ot-opredeleniya/ (date of the request: 19.03.2019).                 

[24] Item 251. Report to the Policy Commission.  Policy Commission, 74th Session.  Punta Cana, 7-9 December 2015. Doc. SP0550E1a. Brussels, 27 January 2016. – P. 50.

[25] Item 33. Ibid. 

[26] Item 235. Ibid.

[27] Digital Customs. A Strategic Approach to Support ICT-enabled Customs and Cross-Border Regulatory Reform through WCO Tools, Instruments and Guidelines. Item XIV (b) on the Agenda. Policy Commission. 74th Session. 74th Session, 7-9 December 2015.   Doc. SP0540E1a. Brussels, 11 November 2015.

[28] Item 29. Digital customs. Item VII.d on the Agenda. Permanent Technical Committee 209th /2010th Sessions, 14-16 October 2015.  Doc.  PC0430E1a,  Brussels, 03 August 2015 – P. 7. 

[29] Item 66. Summary Report. 209th/210th Sessions. Permanent Technical Committee, 14 – 16 October 2015. Doc. PC0432E1a. Brussels, 17 November 2015.  – P. 11.

[30] Leadership; legal basis; modernization and reform; protection of society; communication; coordinated border management.

[31] See Tatyana Serykh. Accenture. Digitization. III Conference «Technologies in the field of oil exploration and production», 2017. – Slide 11. URL: http://techneft.ru/images/doc/sekcii/06_informatizaciya/8_accenture.pdf  (date of the request: 19.03.2018).

[32] See Pavel Borovkov. What is digitalization? December 21, 2018. URL: http://platforum.online/poleznoe/articles/chto-takoe-czifrovizacziya/ (date of the request: 19.03.2018).

[33] See Tatyana Serykh. Accenture. Digitization. III Conference «Technologies in the field of oil exploration and production», 2017. – Slide 12. URL: http://techneft.ru/images/doc/sekcii/06_informatizaciya/8_accenture.pdf  (date of the request: 19.03.2018).