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European Commission Taxation and Customs Union International standards in use for e-customs in Europe European Commission Taxation and Customs Union International standards in use for e-customs in Europe Jean-Luc Delcourt TAXUD-C-1 23 -24 June 2009 Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi

European Commission / Taxation and Customs Union Context q Customs declarations at the centre European Commission / Taxation and Customs Union Context q Customs declarations at the centre of Customs processes • Vector for data exchange (B 2 C, C 2 C) • Helps identify good flows – Risk-analysis q Customs declarations <> « Summary » declarations q Paper support > IT systems q Security concerns 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 2

European Commission / Taxation and Customs Union Presentation structure q Customs declarations • Origin: European Commission / Taxation and Customs Union Presentation structure q Customs declarations • Origin: Single Administrative Document (SAD) – International standards • Harmonisation of simplified procedures q Summary declarations (“Cargo report”) • Origin: Cargo manifest • Supply chain security >> q Electronic Customs • The steps • Single window q International standards q Perspective for South Caucasus 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 3

European Commission / Taxation and Customs Union SAD - context SAD (1988): EU + European Commission / Taxation and Customs Union SAD - context SAD (1988): EU + EFTA q Rationalised and reduced administrative documentation q Ensured openness in national administrative requirements q Reduced amount of data • With possibility for countries to require or not some of the data elements (“Optional boxes”) q Standardise and harmonise data • Which implies use of common codes for certain data elements 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 4

European Commission / Taxation and Customs Union SAD Standardizes and harmonizes data (1) Ø European Commission / Taxation and Customs Union SAD Standardizes and harmonizes data (1) Ø Use of common codes for as many data elements as possible ü Trader identification numbers (boxes 2, 8. . . ) ü Delivery terms (box 20) ü Nature of transaction (box 24) ü Preference codes (box 36) ü Procedure codes (box 37 – partially) ü Valuation method code (box 43) ü Special mentions (box 44 – partially coded) ü Tax types (box 47) ü Mode of payment (box 47) ü Warehouse identification (box 49) ü Guarantee (box 53) 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 5

European Commission / Taxation and Customs Union SAD Standardizes and harmonizes data (2) Ø European Commission / Taxation and Customs Union SAD Standardizes and harmonizes data (2) Ø As far as possible international standards ü Country codes (iso alpha 2 codes – ISO 3166 derived) (Boxes 15, 17, 21, 34. . . ) ü Currency codes (box 22 – ISO 4217)) ü Modes of transport (boxes 25 and 26 – UN-ECE rec. 28) ü Customs offices (box 29, 51 – UN LOCODE - partially) ü Package codes (box 31 UN-ECE rec. 21) ü Commodity code (box 33 – HS code) ü Documents identification (boxes 1, 40, 44, partially 1001 Edifact codes) ü. . . Ø More in my next presentation. . . 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 6

European Commission / Taxation and Customs Union Simplified declarations Harmonisation q Context: the security European Commission / Taxation and Customs Union Simplified declarations Harmonisation q Context: the security amendment of the Customs Code q Need to minimize disruptive effects on private and public IT systems q Important to : • avoid multiple changes of legislation that would affect customs data collection in quick succession. • ensure coherence throughout the data collection chain from Pre-arrival / pre-departure information to SAD declaration data. Ø Need to harmonize first steps of simplified procedures 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 7

European Commission / Taxation and Customs Union Summary declarations Harmonisation (1) q Summary declarations European Commission / Taxation and Customs Union Summary declarations Harmonisation (1) q Summary declarations (“Cargo report”) • Origin: Cargo manifest v. Objective: Identify goods to ensure efficient customs control v. EU law not very detailed • Supply chain security >> vnew data, vnew data flows, v. EU harmonisation necessary 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 8

European Commission / Taxation and Customs Union Summary declarations Harmonisation (2) New security environment: European Commission / Taxation and Customs Union Summary declarations Harmonisation (2) New security environment: Consequences for Customs q Origin: International developments q EU response: New Customs code security-related provisions: • Electronic information exchange between customs administrations; • Rationalisation of customs controls v safety and security-related controls at entry or exit of goods into or from the Community, v transfer of those concerning fiscal matters to the place where the trader is established; • Provide reliable traders with special, user-friendly options; • require traders to provide customs authorities with information on goods before they are imported into or exported from the European Union, via electronic summary declarations; • introduce risk selection criteria that will apply throughout the Community and that will be supported by a co-ordinated computerised system. q WCO framework of standard: WCO data model, AEO concept 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 9

European Commission / Taxation and Customs Union Summary and Simplified declarations Harmonisation q LEGAL European Commission / Taxation and Customs Union Summary and Simplified declarations Harmonisation q LEGAL FRAMEWORK • Council regulation N° 648/05 • Commission Regulation N° 1875/06 (Implementing provisions, which include data requirements). Ø Most provisions to be applicable on 1. 7. 2009 Ø Some provisions (AEOs) on 1. 1. 2008 q RESULTS • • • Harmonise security data Integrate simplified procedures Define necessary requirements for adequate risk-analysis Ensure coherence throughout the data collection chain Ensure that data is provided by party best able to provide it reliably • Ensure balance between : v objective security needs and v minimization of burden for traders 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 10

European Commission / Taxation and Customs Union Electronic customs EU Project Objectives q Commission European Commission / Taxation and Customs Union Electronic customs EU Project Objectives q Commission and EU Member States objectives • To deliver pan-European e-Government services, v To provide for efficient, effective and interoperable information and communication systems between public administrations, v To enable exchanges and process of information across Europe in a secure manner. q Actions: They shall set up and operate: • What? Electronic customs systems which are secure, integrated, interoperable and accessible, • Why? v To facilitate supply chain logistics and customs processes for the movement of goods into and out of the European Community and v To reduce the risks of threats to the safety and security of citizens • How? By minimising the remaining differences between Member States' Customs processes. q Programme structured in 3 stages. 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 11

European Commission / Taxation and Customs Union Electronic customs EU Project Stage 1 q European Commission / Taxation and Customs Union Electronic customs EU Project Stage 1 q Stage 1 • Builds on existing work, notably NCTS and work in the field of risk management • It creates the foundation for an electronic customs declaration environment by adding ICS, ECS and NCTS-TIR to the existing NCTS. • Provides aspects of the EU electronic customs vision which also address trader concerns: v Economic Operators' Registration and Identification System, v Authorised economic operators (AEO), • This work is on-going; Objective: Initially operational by 2009. 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 12

European Commission / Taxation and Customs Union q Stage 2 Electronic customs EU Project European Commission / Taxation and Customs Union q Stage 2 Electronic customs EU Project Stages 2 and 3 • More ambitious aspects of the electronic environment to lead to: v Completion of a fully automated export and import system (AES and AIS), v Completion of the Integrated Tariff Environment (ITE). • EU Customs Information Portal • Some preparatory work will begin during the earlier stage, the aim would be for the main developmental, testing and implementation to be after 2009. q Stage 3 • Single Window project. This would put in place the final elements foreseen in the electronic customs initiative; 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 13

European Commission / Taxation and Customs Union Single window in the EU q What: European Commission / Taxation and Customs Union Single window in the EU q What: To enable economic operators to lodge electronically and once only all the information required by customs and non-customs legislation for EU crossborder movements of goods. q How: q By fostering the development of national single windows systems in all Member States q By ensuring that national single window systems and EU centrally-managed systems operate smoothly together. q Details of Single Window design currently discussed within EU. q Programme coordinated by DG TAXUD. 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 14

European Commission / Taxation and Customs Union International standards q Wherever possible, all these European Commission / Taxation and Customs Union International standards q Wherever possible, all these developments are conducted in coherence with international instruments such as: • WCO framework of standards – WCO data model • UN-ECE standards and recommendations q Where this is not possible, the EU links with the relevant organisations to maintain those instruments. 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 15

European Commission / Taxation and Customs Union Data requirements harmonization from the perspective of European Commission / Taxation and Customs Union Data requirements harmonization from the perspective of the SAD and its use in South Caucasus • By nature, the SAD encourages and presupposes • Data requirements as harmonized as possible in their definitions and representations • The use of international standards for data and codes Ø This enables traders to provide export and import data to customs at a lower cost: Data can be « recycled » : • from export to import formalities / declarations, • from commercial to Customs documentation. Ø This ensures better quality of data for Customs administrations. • The connection and integration of national procedures in a coherent, global standards-compliant, modernized framework is paramount for the development of the economy and the modernization of public systems. 23 -24 June 2009 *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 16

European Commission / Taxation and Customs Union THANK YOU VERY MUCH FOR YOUR ATTENTION European Commission / Taxation and Customs Union THANK YOU VERY MUCH FOR YOUR ATTENTION ANY QUESTIONS ? • Jean-Luc DELCOURT Ø Ø European Commission - TAXUD C/1 Telephone: + 32 2 296 23 24 Fax: + 32 2 296 59 83 e-mail: Jean-Luc. [email protected] europa. eu • Web: 23 -24 June 2009 E-customs page of TAXUD website *Conference on trade facilitation, single window, data harmonization and SAD in the South Caucasus – Tbilisi 17