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Файл:Digital Customs. WCO Experience. Monograph
.pdf
e State Ocial Educational Institution
of Higher Education
«RUSSIAN CUSTOMS ACADEMY»
e Regional Training Center of the World Customs Organization
e Research Institute of the Russian Customs Academy
MOZER SERGEI
DIGITAL CUSTOMS
WCO Experience
Monograph
Moscow
2019
UDC 339.543
Reviewers:
E.G. Anisimov, Professor of the Department of Customs of the Peoples’ Friendship University of Russia, Doctor of Technical sciences, Professor, Honored Worker of science of the
Russian Federation;
m.A. RylskAyA, Doctor of law, Associate Professor, Deputy Chairman of the Dissertation
Council of the Russian Customs Academy (jurisprudence)
Mozer S.V.
Digital Customs. WCO Experience: monograph / s.v. mozer. moscow: Publishing
House of the Russian Customs Academy, 2019. 266 p.
isBn 978-5-9590-1070-6
The monograph represents historical and current facts of the formation of the institution of
electronic and digital customs in the W orld Customs organization. it analyzes various activities
of the WCo working bodies for the development of digital customs. Attention is paid to the
issues related to preparation of the Digital Customs Concept, the Digital Customs maturity
model, and the WCo Digital Customs Work Program. The author investigates the issues of
correlating the analyzed institution with various instruments of customs regulation which are
created by the international customs community in the World Customs organization.
The monograph can be useful for a wide range of specialists in the eld of international
customs cooperation and improvement of customs regulation on the basis of international standards. it can be used by scientists, lecturers, students, graduate students and other categories of
students in the Russian Customs Academy, in other universities and Regional Training Centers
of the World Customs organization specializing in «Customs» and «Jurisprudence» as well as
for experts of the WCo working bodies, Customs and other executive authorities in the member
states of the EEU, experts of the Eurasian Economic Commission for organizing and imple-
menting mutually benecial customs cooperation between the Eurasian Economic Commission
and the World Customs organization.
UDC 339.543
ISBN 978-5-9590-1070-6 © s.v. mozer, 2019
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 re-
view them rst in order to achieve the best possible result
(Item 235. Report to the Policy Commission.
Policy Commission, 74th Session. Punta Cana, 7–9 December 2015.
Doc. SP0550E1a. Brussels, 27 January 2016. – P. 47)
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From the author
Dear friends, colleagues!
We are continuing a series of publications on the activities of the World
Customs Organization. This time, the study touches upon the development of
the digital customs institute.
To date, experts of the customs bloc of the Eurasian Economic Commission
(hereinafter – EEC), together with the Customs Administrations and economic
operators of the Member states of the Eurasian Economic Union (hereinafter –
the EEU) have begun to establish the institution of digital customs. This issue is
complex and at the same time interesting, promising from the standpoint of developing the theory of international, administrative, customs law as well as improving customs regulation in the EEU Member states.
Modern research in science on this subject are presented by individual sci-
entic publications, which investigate the issue of creating electronic customs.
At the same time, there are no fundamental developments of an international legal nature on the subject of digital customs.
The main problem we encountered in the course of the study is the lack of
understanding of digital customs as a complex phenomenon, an instrument of
customs regulation, a concept, an approach as well as a combination of organizational, legal, technical and technological solutions, etc. Paradoxically, in the
presence of the WCO Digital Customs Concept, the Digital Customs Maturity
Model as well as the WCO Digital Customs Work Program, the international
customs community did not dene the terms «electronic customs» or «digital
customs». In other words, the conceptual apparatus of the analyzed institution
is not formed.
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To date, none of the instruments of the WCO provides an answer to the
question of what is electronic or digital customs. This also applies to the Revised Kyoto Convention and the WCO IT Guide for Executives. Digital Customs, unfortunately, is considered in a very narrow sense and is actually iden-
tied with information communication technologies (hereinafter – ICT). In our
understanding, this approach is not fully consistent with objective reality.
It should also be noted that the scientic expert community is not aware
of the competencies of digital customs as well as its characteristics, scope,
models, management mechanisms, instruments and tools. Moreover, the answer
remains to the question about the relationship between digital customs and the
e-customs institute, the «single window» mechanism, e-commerce, the authorized economic operator, e-declaration, preliminary information, and other
customs institutions. An important topic is the analysis of digital customs in the
context of customs operations and business processes.
Another interesting problem is the ratio of digital customs with ICT as well
as technological solutions in the analyzed area. It is obvious to us that for the
development of digital customs within the framework of the WCO, it is necessary to develop a separate Digital Customs Guide, and also to issue the corresponding Compendium of practices of the WCO Member countries in this area.
In the context of the development of the digital customs institution in the
EEU Member states, we turned to the experience of the World Customs Organization and tried to analyze existing approaches, conceptual vision, proposals
for the development of digital customs in a single coordinate system. Within the
framework of the study, conclusions and suggestions are formulated.
We continue to adhere to the thesis that the WCO is a serious international
structure, under whose auspices the international customs community creates
modern standards and legal instruments of customs administration. The WCO
Secretariat, led by the Director General, provides invaluable assistance in this
process. Active cooperation of the Eurasian Economic Commission with this
international institution, which brings together experts from customs administrations of the world, began in 2016 after the signing of the Memorandum
of Understanding between the Eurasian Economic Commission and the World
Customs Organization. During this time, the EEC specialists opened doors to
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a number of the WCO working bodies, which competence covers various issues
of customs administration and trade facilitation. Of course, such cooperation
brings positive results.
In the light of the above, we hope that the research material presented to
your attention will be useful in the framework of the WCO capacity building as
well as the work being done to improve customs regulation based on the WCO
standards.
Kind regards,
Sergei Mozer
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TABLE OF CONT ENT S
symBols AnD ABBREviATions .............................................................. 11
FoREWoRD .................................................................................................... 12
Chapter 1
ElECTRoniC CUsToms: ExPERiEnCE
oF THE WoRlD CUsToms oRGAnizATion ..........................................17
1.1. E-Customs strategy: General Provisions .............................................17
1.2. Customs and E-Commerce strategy ..................................................... 19
1.3. Conclusions from the review of the draft
«strategies Customs and Electronic Commerce» .................................26
1.4. WCo E-Customs strategy Review (2007) ...........................................30
1.5. Conclusions from the analysis of the World Customs
organization’s E-Customs strategy – 2007 ..........................................37
1.6. Electronic Customs – 2015: on the eve
of the introduction of the «digital customs» brand ............................... 39
Chapter 2
DiGiTAl CUsToms: APPRoACHEs
oF THE WoRlD CUsToms oRGAnizATion ..........................................46
2.1. on the development of a strategic Concept of Digital Customs ..........46
2.2. integrated approach to the creation of digital customs ......................... 49
2.2.1. Current operating (working) environment .......................................50
2.2.2. Digital Customs: instruments, tools, guidelines
and WCo systems ............................................................................ 52
2.2.3. Positioning information Customs Technologies
in the WCo strategic Plan ...............................................................52
2.2.4. The Concept of digital customs .......................................................57
2.2.5. Digital Customs: vision, opportunities and Challenges .................60
2.2.6. Digital customs: the experience of morocco ................................... 61
2.2.7. Conclusions on § 2.1 – § 2.2 ............................................................64
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2.3. Policy Commission and Digital Customs Agenda:
Formation of digital customs theme ..................................................... 68
2.4. Classication of current issues of digital customs ................................76
2.4.1. Conceptual apparatus .......................................................................78
2.4.2. Customs digitization ........................................................................80
2.4.3. Customs (customs administration) and digital customs...................83
2.4.4. management mechanism, customs administration
in the context of the development of digital customs ...................... 86
2.4.5. Customs operations (business processes)
in the framework of digital customs ................................................87
2.4.6. Risk management system and digital customs ...............................89
2.4.7. subject composition of legal relations within
the framework of digital customs ....................................................89
2.4.8. instruments used to support digital customs .................................... 92
2.4.9. Technologies promoting development of digital customs
in the system of customs administration .......................................... 93
2.4.10. single window and digital customs, their relationship
and correlation in the eld of customs regulation ............................96
2.4.11. supply Chain security of goods
and the institution of authorized economic operator ........................96
2.4.12. Regional integration and digital customs .........................................97
2.4.13. legal issues of the organization
of the functioning of digital customs ............................................... 97
2.4.14. Capacity building, personnel issues .................................................97
2.4.15. Problematic issues of implementation
of the digital customs institute ......................................................... 98
2.4.16. Additional themes for the digital customs concept ..........................99
2.4.17. The role of the World Customs organization
in the formation of the institution of digital customs .......................99
2.4.18. Conclusions on § 2.3 – § 2.4 ............................................................99
2.5. The year of Digital Customs (2016) ...................................................105
2.5.1. Conclusions on § 2.5 ......................................................................108
2.6. Permanent Technical Committee: Digital Customs Agenda...............112
2.6.1. The WCo Data model as a promotion strategy
for international organizations, regional organizations
and the private sector ..................................................................... 113
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2.6.2. single window ...............................................................................115
2.6.3. Data security .................................................................................. 118
2.6.4. modernization of management in customs through the use
of information – communication technologies .............................. 123
2.6.5. Global network of Customs Handbook .........................................125
2.7. Permanent Technical Committee and Enforcement Committee:
Big data and Data mining ................................................................... 127
2.8. Big data: challenges and opportunities ...............................................131
2.8.1. international standards ...................................................................131
2.8.2. Risks management .........................................................................131
2.8.3. internet of things ............................................................................132
2.8.4. E-commerce ................................................................................... 132
2.8.5. national Customs Enforcement network
and Digital Customs .......................................................................133
2.8.6. Conclusions on § 2.6 – § 2.8 ..........................................................135
2.9. WCo Capacity Building Committee: Digital customs
in the context of capacity building development ................................ 141
2.9.1. Conclusions on § 2.9 ......................................................................154
2.10. information management sub-Committee:
Digital Customs Work Program .......................................................... 159
2.10.1. General provisions ......................................................................... 159
2.10.2. structure of the Digital Customs Program .....................................164
2.10.3. Actual issues of the Digital Customs Work Program ....................169
2.10.4. Conclusions on § 2.10 ....................................................................171
2.11. WCo Policy Commission Digital Customs:
review and disseminate of advanced practice
of customs administration ...................................................................174
2.11.1. Conclusions on § 2.11 .................................................................... 177
2.12. Digital Customs maturity model: general provisions ........................181
2.12.1. Maturity models: scientic and methodological approaches .........190
2.12.2. Conclusions on § 2.12 ....................................................................196
2.13. information management sub-Committee:
Electronic services .............................................................................200
2.13.1. Background .................................................................................... 202
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2.13.2. Electronic services and Border management ................................203
2.14. E-Commerce Working Group Digital Customs:
bridging the digital divide ...................................................................206
2.14.1. Conclusions on § 2.14 ....................................................................210
2.15. information management subcommittee:
Revision of customs administration instruments ................................ 212
2.16. Prospects of development of the digital customs institute .................219
Chapter 3
inFoRmATion CommUniCATion TECHnoloGiEs ..........................230
3.1. The concept of information communication technology ....................230
3.2. information and communication technologies for e-customs ............237
3.2.1. General characteristics
of the Border iCT solutions mapping Tool ................................... 237
3.2.2. Characteristics of e-customs in the framework
of the Border iCT solutions mapping Tool ................................... 240
3.2.3. WCo T echnology network ...........................................................243
3.2.4. Conclusions on § 3.1 – § 3.2 ..........................................................245
ConClUsion ...............................................................................................249
lisT oF soURCEs UsED ............................................................................251
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