Sergei Mozer, Ph.D. at law
Senior Researcher in the Research Institute of the Russian Customs Academy.
Published: Gaps in Russian legislation. — № 4 (July). — 2019. — pages 222-229. © S.V. Mozer, 2019
When using the article referance is required
Annotation: The presented research material is a continuation of the author’s series of publications on the formation of electronic and digital customs. The article analyzes the approaches of the World Customs Organization to the creation of a digital customs institution. Attention is paid to the developments of the Customs Cooperation Council, the Policy Commission and Permanent Technical Committee of the WCO. The author explores an integrated approach to the creation of digital customs, the issues of the current operating environment, the WCO Strategic Plan and digital customs, as well as the digital customs concept. The article analyzes the vision, opportunities and challenges for digital customs and draws conclusions. 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.
Key words: The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, the Customs Cooperation Council, Policy Commission, Permanent Technical Committee of the WCO, e-Customs, digital customs, digital customs concept, customs regulation, customs administration, international customs law, customs.
We continue a series of scientific and practical publications devoted to the improvement of customs regulation through the development of the institute of electronic and digital customs. This issue is relevant for specialists of the Eurasian Economic Commission in the framework of improving customs regulation, the formation of scientific and methodological approaches for digital customs in the Eurasian Economic Union. The same topic remains significant for the World Customs Organization in the context of ongoing work to revise the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto, 18 May 1973, as amended by the Protocol of 26 June 1999).
In previous works, we investigated the issues of the formation of an e-customs institution by the international customs community in the World Customs Organization (hereinafter — WCO, Organization). In this article, we open a new section in the study, which in a complex touches upon the existing approaches, vision, tools of the WCO, as well as the positions of the Member Countries of the Organization associated with the creation and development of digital customs.
Analysis of the results of the activities of the working bodies of the World Customs Organization shows that 2014-2016 can be called as an important stage in the formation of the legal institution of digital customs. Moreover, the problems of digital customs development were positioned and actively discussed at various
sessions of the WCO bodies, for example, the Council, the Policy Commission, the Permanent Technical Committee, the Information Management Sub-Committee, the Capacity Building Committee, the Enforcement Committee, the E-Commerce Working Group.
Thus, at the 72nd meeting of the Policy Commission, which took place on November 12, 2014, the Chairman, taking into account the agenda and the current customs environment, drew attention to four key issues, one of which was related to customs and the digital revolution. At that time, it was important to determine whether the stated issues could be given increased importance in the future work of the Organization. The first topic was related to customs and the digital revolution. Let’s pay attention that within the framework of consideration of the first topic, the customs is not called «digital», the emphasis is on customs and the digital revolution. The Chairman stated that the Internet and the digital revolution had a huge impact on the life of every person and changed the profession of a customs officer, working methods and organizational structure of customs. The WCO has multiplied its initiatives related to these events, for example, in relation to the Global Customs Network, a «single window», Data Model, Postal EDI, an IPM platform, etc. Also, plans have been made to launch an open platform for collecting information «Iris», e-commerce issues were discussed.
Despite all the positive dynamics in the area under consideration, the Сhairman noted that (at that time) there was no global vision of all the opportunities offered by technology and the digital revolution for customs practices. In this context, it was suggested that it would be advisable to start a discussion on the subject under consideration, perhaps first by preparing a relevant document on this issue as well as by collecting best practices through research.
Somewhat later, within the framework of the 125-126th session of the Customs Cooperation Council which was held at the Headquarters of the WCO from 11 to 13 June 2015, the Chairman of the Council referred the issue considered by the Political Commission (on customs and the digital revolution) to e-customs issues and voiced a number of important theses:
- It was stated the absence of a strategic concept (vision) that allowed WCO Members to get a global picture of all the possibilities offered by information technologies.
- The Policy Commission was asked to develop a new package that combines all IT-related components of the various bases (pillars) of the WCO Strategic Plan as well as included customs best practices in this area and monitoring functions to track changes taking place at the international level in customs and among its partners in rapidly changing field of information technology. According to the WCO, the monitoring component will be a particularly useful part of this global strategy in terms of helping to ensure that the practice of customs activities does not lag behind the practice of other authorized
government bodies. The purpose of all this was to assist the administrations to re-model the customs function in the light of the new technological environment (conditions). It was also noted here that combining knowledge and experience in the field of information technology can also provide, for example, valuable information about the requirements for training and capacity building in the field of information technology.
Among the positions devoted to discussing the development of e-customs, the opinion of the delegate of Morocco deserves special attention. In particular, raising the issue of the development of e-customs, she focused on far-reaching changes in the field of IT, which had consequences at all levels and especially for customs. In her opinion, in addition to the various tools and facilities available, the WCO should adopt a medium-term and long-term strategic vision to help customs remain modern and able to fulfill their proper role in an interconnected world. This will predict the future impact of modern technologies on administrative procedures, human resources, etc. Moreover, it will allow the most efficient use of such technologies to improve customs procedures, control and collect revenue as well as to more effectively respond to changing business needs. The expert of Morocco drew attention to the importance that the customs would make the best use of all their resources, especially personnel, as mentioned by the delegate of the Russian Federation, and at the same time it should be more vigilant in the face of the risks associated with modern technologies. To avoid the use of IT customs for criminal purposes, administrations need to strengthen their data systems and effectively protect this data. The foreign expert called on the WCO to fully invest its energy in this project, participating in a high-level process that reflects all aspects of electronic customs in the broadest sense.
Integrated approach to the creation of digital customs
The importance of the new direction in the activity of the WCO in terms of the formation of an independent concept on digital customs is difficult to overestimate. Meetings held at the level of the Policy Commission and the WCO Council gave an impetus to this project. Thanks to the professional work of the WCO Secretariat in close cooperation with the Customs services of the Member States after 1.5 months, in August 2015, the necessary materials were prepared for
the meeting of the Permanent Technical Committee, which was held in October 14-16, 2015 in Brussels. In our opinion, an important document that consolidates the essential aspects of the digital customs institute for the first time is given in the paper, item 7 of the agenda of the PTC meeting – «Digital Customs» dated August 3, 2015. It covers (1) the current operational (work) environment, (2) the current positioning of instruments, tools, manuals and WCO systems, (3) the positioning of information customs technologies within the WCO Strategic Plan, (4) the concept of digital customs, themes and structure, (5) the vision, opportunities and threats to digital customs; and (6) the necessary actions to be taken in the analyzed area. Let’s consider the conceptual provisions of the Digital Customs Institute, presented to the international customs community at the 209/2010 meeting of the PTC in October 2015.
First of all, we recall that within the framework of the 125-126th session of the WCO Council it was stated the need to have a strategic vision that would give the Organization Members a «global picture of all the possibilities offered by information technologies». This could be achieved by combining all the IT-related components of the various components of the WCO Strategic Plan; constant monitoring and implementation of best practices and international developments in the field of information technology.
Current operating (working) environment
It is no longer an exaggeration to say that «ICT is everywhere». From the use of ICT in office automation to the use of the Internet for publishing and distributing information as well as the use of automated cleaning systems for filling in declarations, risk management, validation and processing and, ultimately, for issuing permits. ICTs have changed the way customs and governments work. The WCO notes that at the macro level, governments continue to actively participate in e-government projects in order to provide a higher level of connectivity in the provision of services to citizens. Further developments in the evolution of the «Internet of Things» will lead to further capabilities of the «smart city» to provide real-time information for urban planning and management of urban facilities.
At the level of customs and border control authorities, Member States have greatly benefited from the above developments. Broader e-government developments often lead to the improvement of laws relating to electronic transactions, management of electronic certificates, and the creation of the physical infrastructure that customs authorities need for further modernization..
These developments have allowed more extensive use of electronic customs clearance systems and the «single window» environment. In fact, improvements in ICT have led to three key improvements for customs and regulatory agencies:
- the ability to more effectively communicate and share information with the public as well as between government agencies;
- ability to check, process and produce customs clearance in electronic form using electronic information;
- the ability to access additional functions, including risk management, data analysis and non-intrusive control technology.
The effective use of ICT can lead to the following results:
- increasing compliance by expanding access to legal information as well as to the functions and services of individuals who are involved in international trade;
- improved coordination between customs divisions as well as customs and other regulatory agencies at the border, both at the national and international level;
- increasing objectivity and transparency in the process of regulation and decision making;
- increase the speed of customs clearance;
- increasing the level of detection of violations of customs legislation and illegal consignments of goods through effective synthesis and understanding of available data;
- improved performance management through the use of business intelligence and analysis which allows to measure the performance of specific processes, objects and personnel functions.
All these results lead to factors that are an integral part of the sense of customs and cross-border regulatory bodies: improved revenue collection, increased border security, and increased regulatory control over trade flows.
The WCO Strategic Plan and Digital Customs
The World Customs Organization has developed a WCO Strategic Plan for 2016/2017 and 2018/2019. It is a comprehensive high-level policy tool that guides programs, projects and other initiatives implemented by the WCO Secretariat. The Strategic Plan is prepared as part of a multi-step process, including consultations with Member countries, regions and all key WCO governing bodies. The WCO Strategic Plan is defined as a living document, and has evolved and developed over the past few years, undergoing significant changes. The Plan is divided into two parts — the strategic part and the operational part, in order to better distinguish between the high-level strategic document and the tactical actions necessary to achieve these strategic goals.
The WCO Strategic Plan includes the main provisions of the WCO, the strategic objectives and activities of the Organization as well as links to the C21 C21 Building Blocks. The WCO Mission Statement describes the overall purpose of the Organization (why we exist). The Vision Statement and C21 (Customs in the 21st Century) consider the long-term perspective of the WCO and its Members (where we are going). Values are the main priorities in the culture of the Organization (what we believe). The strategic plan also includes a summary of the Customs Environmental Scan prepared by the Research and Communications Unit, the reality in which customs operates, the main global trends and their potential impact on Customs administrations.
For reference, we note that the WCO’s Customs Environmental Scan includes economic, political, social, environmental and administrative issues that are directly or indirectly related to customs. This document is intended to inform WCO Members and interested parties about relevant issues as well as to support the development of a WCO Strategic Plan. One of the points includes the issue of influence on customs of political, social, technological aspects as well as the environment. It is noted here that information and communication technologies or «Digital Customs» continue to expand in the area of customs operations. From using ICT in office automation to using the Internet to publish and disseminate information, use automated customs systems for generating declarations, risk management, conducting validation and processing, and ultimately for issuing permits, ICT has changed the way Customs and Government work. Accordingly, the WCO Secretary General chose Digital Customs as the annual theme of the WCO. The Digital Customs Initiative aims to replace paper-based customs procedures with electronic operations, thereby creating a more efficient and modern customs environment in line with global developments. Let’s pay attention that ICT and electronic customs are actually equated in the WCO Customs Environmental Scan. In our opinion, this is not entirely correct.
We emphasize that the fundamental change proposed in the new version of the Strategic Plan is the inclusion at the level of the strategic goal (Strategic Goal 5) of an important and highly relevant topic «digital customs and its key role in supporting, in particular, coordinated border management and exchange information». It also entails the introduction of new strategic actions 5.1, 5.3 and 5.4 in support of this goal. For its development, the Strategic Plan has formed a provision according to which technological developments and, in particular, information and communication technologies (ICT) are a diverse and cross-cutting area. The WCO should follow an integrated strategic approach to these developments and use ICT to support modernization. The ability to carry out technological reform is useful both for the WCO Member countries in their national and regional reform processes, and for the WCO as a whole to identify future areas that need to be supported by developing appropriate standards and tools. It should be noted that the WCO is a forum for international cooperation and coordination to ensure greater coherence and more harmonious interaction, including the exchange of information and experience as well as the identification of best practices among administrations of Member countries, other government agencies, international organizations, the private sector and other relevant stakeholders.
With regard to the introduction of the above activities, the Strategic Plan highlights the following :
(5.1.) Digital Customs. Provide a framework to consolidate the development, promotion and deployment of the WCO’s Information Technology (IT)-related standards, instruments, tools, guidelines and systems The WCO will provide a cohesive, comprehensible and scalable framework to consolidate the development, promotion as well as deployment of the WCO’s IT-related instruments, tools, guidelines and systems to enable ICT implementation to support Customs work, including enforcement and facilitation activities.
(5.2.) Implement Globally Networked Customs (GNC). The WCO will continue to provide a systematic approach which aims to deliver seamless, real-time and paperless flows of information between Customs administrations to meet the challenges of the 21st Century which require new approaches for cooperation between Customs administrations and all relevant stakeholders for purposes of applying Customs controls while facilitating legitimate trade.
(5.3.) Use of IT in support of Coordinated Border Management. The WCO will continue to promote and enhance the use of IT related to Coordinated Border
Management, including Single Window environments.
(5.4.) Develop, promote and manage WCO instruments and tools that provide the legal basis for technologically-enabled reforms. The WCO will continue to develop, promote and manage WCO instruments and tools that provide for a firm legal basis for interconnectivity.
Information customs technologies can:
- improve security, trade facilitation and harmonization through the use of electronic systems. The use of international standards also increases harmonization (consistency) and interoperability between ICT systems used by governments;
- improve the process of collecting revenues through electronic payments and automatic calculation of rates of duties and fees;
- improve risk management and selectivity through risk analysis based on data;
- improve compliance results by ensuring communication between stakeholders;
- improve the level of development of labor resources through the use of e-learning and personnel management platforms;
- increase national competitiveness by achieving greater efficiency and results;
- increase research and understanding of processes through wider availability of information.
We need to add that within the frames of the above-mentioned PTC session, a thesis was announced on the need to expand Goal 5 «Facilitating the exchange of information between all stakeholders of the WCO Strategic Plan» to reflect this cross-cutting reality, since the use of ICT goes beyond the exchange of information between all stakeholders. It also addressed the issue of the concept of digital customs.
About Digital Customs Concept
Specific proposals related to the formation of the Digital Customs Concept were first announced at the PTC meeting in October 2015.
The Secretariat concluded that ICT is a multi-dimensional and cross-cutting issue. In this context, noted in the document to item VII of the Digital Customs agenda of the PTC session (October 14-16, 2015), it is necessary to consider the approach by which the WCO, the customs administrations of the Member States and, in particular, the customs directorates can adopt a strategic ICT development approach in their countries. The ability to transform a strategic vision (concept) through ICT to carry out technologically organized reform in various areas that ICT can support would be useful, both for the Administrations of the WCO Member countries and for the WCO, in order to define their future areas for developing standards and tools to support modernization and harmonization.
It should be noted that the Secretariat carried out the main analytical work to evaluate the existing instruments, tools, guidelines and ICT systems currently available at the WCO, their intended purpose, and grouped them into several topics, namely: (1) Legal basis; (2) Leadership; (3) Modernization and reform; (4) Protection of society; (5) Communication; (6) Coordinated border management. The WCO specialists note that the above topics in expanded form allowed to evaluate the diverse set of tools currently available as well as the specific aspects that each tool supports. All of these topics support each other and provide participants with a «snapshot» of the types of resources currently available to support their ICT modernization and reform goals.
We draw attention to the fact that the analyzed document for the PTC session raises the issue of the concept of digital customs, but in fact provides an overview of the provisions affecting customs information technology. The developers of this document do not give a definite answer, what is digital customs, and whether this institution is the same phenomenon as informational customs technologies. At the same time, the experts’ discourse on ICT ends with conclusions that, conceptually, digital customs seeks to ensure:
Cohesive: Digital Customs seeks to be holistic, allowing participants in a comprehensive way to understand all ICT related standards, tools, and guidelines as well as how they relate to the cross-border regulatory area.
Comprehensible: Digital Customs is committed to providing a thematic approach to managing and developing ICT tools so that it is easy for users to understand. Special attention will be paid to the development of guidelines that focus on implementation experience and technical know-how in each thematic area, so that administrations of the WCO Member countries can effectively use the knowledge gained.
Scalable: Digital customs will also provide WCO Member countries and the Secretariat with the necessary conceptual framework to allow for the development of new tools through a cross-functional approach covering the entire border management area. New tools can be included in each topic as needed, and new topics can also be included based on future needs identified by Member countries.
We need to note that here the digital customs is also presented through the prism of ICT tools and WCO activities in the same area.
The current mapping of ICT related instruments and tools goes hand in hand with ongoing work carried out by the Secretariat on the IT Guide for Executives, which was developed as a concise «handbook» that briefly discusses key aspects of ICT development for senior officials administrations, including commissioners, general directors, their deputies as well as senior officials of the administration directly responsible for managing ICT projects. This document is also accompanied by explanatory notes with presentations.
As noted above, we have identified the grouping of ICT instruments, tools, guidelines and systems performed by the WCO Secretariat in 2015. The WCO materials for the PTC session (2015) provide relevant explanations that deserve attention in relation to the concept of digital customs. The key topics are as follows:
- Legal basis
- Interconnectivity should be based on a solid legal basis.
- Administrations of the WCO Member countries should carry out legally justified reforms necessary to improve interaction with stakeholders.
- Leadership is paramount when converting the legal framework into a real result.
- Management should apply a strategic approach to ICT planning and be guided by the complexities of creating a technologically advanced and modern regulatory system.
- Modernization and reform
- Information and communication technologies are a key factor for modernization and regulatory reform related to border.
- Member State administrations need to understand how ICTs support cross-border regulatory processes so that they can effectively implement technologies.
- Protection of society
- Cross-border regulatory authorities are responsible for protecting society from the harmful effects of illicit trade.
- ICT expands research and reflection to identify new threats and support risk management.
- Information and communication technologies provide cross-border regulatory bodies with new opportunities for public participation and interaction with each other.
- Secure communication platforms are necessary for law enforcement to coordinate law enforcement.
- ICTs should also support the Administrations of the WCO Member countries in establishing closer communication with the trading community in order to facilitate.
- Coordinated border management (including interaction and exchange, regional integration)
- Communication through ICT opens up broad opportunities for joint work of cross-border regulatory bodies.
- Technical harmonization and standardization should be ensured in order to provide administrations of the WCO Member countries with an effective basis for continuous, compatible exchange.
Digital Customs: Vision, Opportunities and Challenges
In the opinion of the WCO Secretariat, digital customs has been designed with scalability in mind (further development). Its current stage is more focused on the inventory and understanding of the stability of the instruments, tools and guidelines of the WCO related to ICT, their thematic coverage and their technical use. It is designed to grow as the operating environment develops and how WCO Member administrations come up with suggestions and ideas for further work. A key part of this growth, according to the WCO experts, can be achieved through continuous monitoring and implementation of best practices. Such a mechanism would require careful discussion in terms of its management in order for it to be active and sustainable, and would lead to the development of new instruments that would be developed and made available to Members on the Internet or in electronic form.
Thanks to the thematic coverage of digital customs, it is envisaged that with the help of structured development efforts, each topic can already or be anchored through one or several basic documents of the Compendium or the Manual, which provide links to key WCO conventions, recommendations and guidelines to provide a contextual and holistic overview of the topic. Thus, each topic becomes an authoritative link to this aspect of ICT implementation. Ultimately, as stated in the WCO materials, it should be recognized that ICT is not an end, but a strategic factor, an instrument to improve the level of efficiency and effectiveness to achieve the results of modernization. Technology alone will not lead to the most optimized results unless it is backed by policies and laws, strong leadership, political will and adequate business processes.
Consequently, digital customs should be positioned in the same way: as a technical instrument to support broad political objectives, which may be caused by factors such as acceding to the Revised Kyoto Convention, the implementation of the TFA Agreement, regional integration and national modernization of the regulation of cross-border relations.
Finally, the WCO Secretariat expressed the view that it is necessary to take into account the fact that ICTs are a constantly evolving area in a rapidly changing cross-border regulatory environment. Thanks to improved technology, new ICT applications can be found in areas that have not previously been studied. Through innovation, the Administrations of the WCO Member countries can also find new ways to use existing technologies that support border management functions. As threats develop, new challenges will also have to be faced, and the ICT-related aspects of these problems must also be studied. Therefore, regular revision is necessary to ensure the relevance of the digital customs concept.
- The Institute of Digital Customs as a complex phenomenon was put on the WCO agenda in 2014. The main discussions about the content of digital customs, its characteristics were held in 2014-2016.
- At the initial stage of the study of this institution in the WCO, there was no comprehensive vision of all the opportunities provided by technology and the digital revolution for the methods of work of modern customs. In our opinion, the elimination of this gap could be removed by conducting a research on the formation and development of institutions of paperless, electronic, digital customs in the system of customs regulation.
- The thesis of adopting a medium-term and long-term Strategic concept for the development of digital customs can be considered as the main message for the formation of an integrated instrument (digital customs) within the framework of the World Customs Organization.
- In the context of reviewing the development of the digital customs institution, experts from the WCO Member States stated the absence of a concept that allowed the WCO Members to get a holistic picture of all the possibilities offered by information technologies in the context of digital customs.
- In this regard, an important position can be called the thesis of the need to develop a new package that will combine all IT-related components of the various bases of the WCO Strategic Plan.
- The initial integrated approach to the digital customs institution was first prepared by the WCO Secretariat for the 2009/2010 session of the Permanent Technical Committee and formalized in the document to item 7 of the agenda of
the PTC «Digital Customs» of August 3, 2015. This document is fundamentally different from the WCO E-Customs Strategy (2007), an analysis of which is presented in a separate research. At the same time, the e-customs institute remained outside the framework of discussions on the formation of the digital customs institute. To date, there is no clear answer to the question of what are the similarities and differences between the aforementioned legal phenomena (instruments).
- The base of the Digital Customs Concept can be connected with provisions on the current operating environment, WCO instruments and tools, and customs information technologies.
- To date, the WCO Strategic Plan has been modernized by changing strategic objective № 5. It now sounds like «digital customs and its key role in supporting, in particular, coordinated border management and information exchange». The Strategic plan does not allow to answer the question what is a digital customs and its main pillars (characteristics). At the same time, the analyzed strategic document actually identifies digital customs with information technologies. In our opinion, such identification is not ideal and raises a number of questions.
- Such an approach, in our opinion, shifted the focus from the development of a separate integrated WCO instrument for digital customs (guidelines, manuals, compendium, instruments) to the search of digital customs in previously created WCO instruments and tools and their grouping according to the main feature (characteristic) — belonging (relevance) to information customs technology. Accordingly, the WCO instruments from the IT section were grouped by topics —
legal basis, leadership, modernization and reform, social protection, communications, and coordinated border management. The question arises. If the institute of digital customs is the same as information customs technologies, then why do we need to create a new topic «e-customs» and change the WCO Strategic Plan, changing the fifth goal from «ensuring information exchange and cooperation» to «digital customs and its key role in support, in particular, coordinated border management and information exchange»?
A similar approach was used to create the TFA Instrument. To date, the previously created WCO instruments and tools are presented as WCO instruments created to develop the provisions of the TFA. This cannot be at least by the fact that the Bali Agreement entered into force much later than most of the WCO tools in the field of customs regulation were created. Accordingly, the thesis, that digital customs should be positioned to support broad political objectives such as the implementation of the TFA, is ambiguous.
We do not underestimate the role of the Bali Agreement. We proceed from the position that the development of customs regulation instruments is strictly the competence of the World Customs Organization. And any attempts to transfer this competence under the guise (plate) of «trade facilitation» to another negotiating platform, for example, another international organization, are not entirely correct.
- Analysis of the WCO materials (2015) allows us to identify at least two definitions of digital customs:
digital customs is a technical instrument to support broad political objectives;
digital Customs is a way to organize customs in the digital age.
- When forming the digital customs institute it is important to:
- create a «Digital Customs Model» / Reference Model of Digital Customs;
- determine the scope of digital customs coverage;
- develop a unified system of WCO indicators for digital customs;
- create a platform for cooperation between customs authorities and stakeholders in the framework of the implementation of the digital customs institute;
- determine the place of e-customs in conjunction with the «single window» mechanism;
- develop a model agreement with customs and other partners to simplify the interaction of systems within the framework of the digital customs institute;
- form an integrated digital customs palette which consists of necessary instruments, best practices, the WCO systems, solutions and tools that exist in the world and are related to the field of customs regulation;
- prepare the WCO Guidelines, which provides technical assistance, funding and support for capacity building, ensuring access conditions;
- prepare a WCO Compendium on Advanced Practice (equivalent to the WCO Compendium on authorized economic operators). The Guide is important to reflect the following elements:
- regulations governing legal relations within the framework of the digital customs institute;
- the scope of digital customs (subjects, objects);
- characteristics, elements, system of digital customs;
- applied information technologies and software products;
- create a tool (WCO Guideline) to track (monitor) changes in terms of convergence of traders to the Digital Customs Model.
- 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
- Mozer Sergei. Actual issues of the development of the e-customs institute within the framework of the WCO Information Management Sub-Committee // Gaps in Russian legislation. — №3. — 2019 URL: http://customs-academy.net/?p=12711
- 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
- Kadyrkulov 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
- Compliance and Enforcement. The World Customs Organization. URL: http://www.wcoomd.org/~/media/wco/public/global/pdf/topics/enforcement-and-compliance/overview/wco_cep_online-brochure_en_for-hyperlinks.pdf?db=web
- Digital customs. Item VII.d on the Agenda. Permanent Technical Committee 209th /2010th Sessions, 14-16 October 2015. PC0430E1a, Brussels, 03 August 2015.
- IT Guide for Executives. World customs Organization. June, 2018. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/tools/it-guide-for-executives.aspx
- The WCO tool in the fight against counterfeiting. The World Customs Organization. URL: http://www.wcoipm.org/__resources/userfiles/file/IPM-Brochure.pdf
- Report of the Policy Commission. Policy Commission. 72nd Session. Brussels, 22 January 2015. SP0506E1a.
- Minutes of the 125th / 126th sessions of the Customs Cooperation Council, Brussels, 11 — 13 June 2015. SC0143E1a. Brussels, 22 July 2015.
- Summary Report. 209th/210th Sessions. Permanent Technical Committee, 14 – 16 October 2015. Doc. PC0432E1a. Brussels, 17 November 2015.
- WCO launches the new IPM platform, 02 October 2015. World Customs Organization. URL: http://www.wcoomd.org/en/media/newsroom/2015/october/wco-launches-the-new-ipm-platform.aspx
- WCO Strategic Plan 2016/2017 to 2018/2019. World customs Organization. URL: http://www.wcoomd.org/~/media/WCO/Public/Global/PDF/About%20us/Administrative%20Documents/Strategic%20Plan%20part%20I%20Members%20and%20Public.ashx
 See. 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
 Points 21-22. Report of the Policy Commission. Policy Commission. 72nd Session. Brussels, 22 January 2015. Doc. SP0506E1a. – Р. 3
 See WCO launches the new IPM platform, 02 October 2015. World Customs Organization. URL: http://www.wcoomd.org/en/media/newsroom/2015/october/wco-launches-the-new-ipm-platform.aspx
(date of the request: 05.03.2019); The WCO tool in the fight against counterfeiting. The World Customs Organization. URL: http://www.wcoipm.org/__resources/userfiles/file/IPM-Brochure.pdf
(date of the request: 05.03.2019).
 See. CEP. Compliance and Enforcement. The World Customs Organization. URL: http://www.wcoomd.org/~/media/wco/public/global/pdf/topics/enforcement-and-compliance/overview/wco_cep_online-brochure_en_for-hyperlinks.pdf?db=web (date of the request: 05.03.2019).
 Point 22. Report of the Policy Commission. Policy Commission. 72nd Session. Brussels, 22 January 2015. Doc. SP0506E1a. – Р. 3
 Point 54. Minutes of the 125th / 126th sessions of the Customs Cooperation Council, Brussels, 11 — 13 June 2015. Doc. SC0143E1a. Brussels, 22 July 2015. – P. 6.
 Item 2. 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. 1.
 Many of these upgrades have been happening since the 1980s and are not new. The transformative effect of ICT is often underestimated, but for us, the WCO experts say, it is important to assess the broader implications and recognize the strategic value of using ICT to support modernization and reform. This is important for obtaining the necessary support from political leadership, government partner agencies and private sector stakeholders
 Item 6. 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. 2.
 Item 2. WCO Strategic Plan 2016/2017 to 2018/2019. World customs Organization. URL: http://www.wcoomd.org/~/media/WCO/Public/Global/PDF/About%20us/Administrative%20Documents/Strategic%20Plan%20part%20I%20Members%20and%20Public.ashx (date of the request: 06.03.2019).
 WCO Strategic Plan 2016/2017 to 2018/2019. World customs Organization. – P. 6. URL: http://www.wcoomd.org/~/media/WCO/Public/Global/PDF/About%20us/Administrative%20Documents/Strategic%20Plan%20part%20I%20Members%20and%20Public.ashx (date of the request: 06.03.2019).
 Item 12. WCO Strategic Plan 2016/2017 to 2018/2019. World customs Organization. URL: http://www.wcoomd.org/~/media/WCO/Public/Global/PDF/About%20us/Administrative%20Documents/Strategic%20Plan%20part%20I%20Members%20and%20Public.ashx (date of the request: 06.03.2019).
 Strategic Goal 5. WCO Strategic Plan 2016/2017 to 2018/2019. World customs Organization. –P. 18. URL: http://www.wcoomd.org/~/media/WCO/Public/Global/PDF/About%20us/Administrative%20Documents/Strategic%20Plan%20part%20I%20Members%20and%20Public.ashx (date of the request: 06.03.2019).
 WCO Strategic Plan 2016/2017 to 2018/2019. World customs Organization. – P. 18. URL: http://www.wcoomd.org/~/media/WCO/Public/Global/PDF/About%20us/Administrative%20Documents/Strategic%20Plan%20part%20I%20Members%20and%20Public.ashx (date of the request: 06.03.2019).
Ibid. – P. 19.
 Item 14. 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.
 Ibid. Item 17.
 IT Guide for Executives. World customs Organization. June, 2018. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/tools/it-guide-for-executives.aspx (date of the request: 07.03.2019).
 Item 25. 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. 6.
 Ibid. Item 29.
 Item 66. Summary Report. 209th/210th Sessions. Permanent Technical Committee, 14 – 16 October 2015. Doc. PC0432E1a. Brussels, 17 November 2015. – P. 11.
 Prepared in the context of the proposals of the Customs Administration of Morocco.