demand for e-tools in transport and trade - unece...(ie19) completion without unloading remarks...

Louis Kuhnen

European Commission

24 February 2009

Demand for e-tools in transport and trade

A customs’ perspective

United Nations Economic Commission for Europe ¦24 February 2009 ¦ Palais des Nations

Joint Trade and Transport Conference on the Impact of Globalization on Transport, Logistics and Trade: The UNECE Work

Once upon a time ...



And now

• 175.000.000

customs declarations per year

• 480.000

customs declarations per day

• 333

customs declarations per minute

• 5,5

customs declarations per second

A OFFICE OF DISP ATCH/EXPORT

2 Consignor/Exporter No

3 Forms 4 Loading list s

5 It ems 6 Total packages 7 Re ference number

8 Consignee No 9 Person responsi ble f or f inancial se t t lemen t No

10 Count ry f irst 11 Trad ing 13 C.A.P.

dest in . coun t ry

14 Decla rant /Representa t ive No 15 Count ry of dispat ch/export 15 C. disp./ exp. Code 17 Count ry dest in. Code

a b a b

16 Count ry of orig in 17 Count ry of dest i nat ion

18 Ident it y and na t ionalit y of means of t ransport at departure 19 Ct r. 20 Delive ry t erms

21 Ident it y and na t ionalit y of act iv e means of t ransport crossing t he border 22 Currency and t otal amount invoi ced 23 Exchange rate 24 Nature of

t ransac t ion

25 Mode of t ransport 26 Inland mode 27 Place of loading 28 Financ ial and banking data

at t he bo rder of t ransport

29 Of f ic e of exit 30 Locat ion of goods

Marks and numbers - Cont ainer No (s) - Number and k ind 32 It em 33 Commodit y Code

No

34 Count r y origin Code 35 Gross mass (kg)

a b

37 P R O C E D U R E 38 Net mass (kg) 39 Quota

40 Summary decla rat ion/P revious documen t

41 Supplementary unit s

A .I. Code

46 Stat ist ical value

Type Tax base Ra te Amount MP 48 Defer red payment 49 Ident if i cat ion of warehouse

B ACCOUNTING DETAILS

To tal:

50 Princ ipal No Signat ure: C OFFICE OF DEPA RTURE

represented by

Place and dat e:

Code 53 Of f ice of dest inat ion (and count r y)

not va lid f or

Stamp: 54 Place and date:

Result :

Seals af f ixed: Number: Signat ure and name of declarant / representat ive:

iden t it y:

D CONTROL BY OFFICE OF DEPARTURE

52 Guar antee

51 Intended

of f ices

of t ransit

(and

count r y)

31 Pack ages

and

descri pt ion

of goods

44 Addi t ional

inf ormat ion/

Documents

produced/

Cert if icates

and au thori-

zat ions

47 Calc ulat ion

of t ax es

1

1

1 D E C L A R A T I O NEUROPEAN COMMUNITY

A OFFICE OF DISPA TCH/ EXPORT

2 Consignor/Exporter No

3 Forms 4 Loadi ng list s

5 Items 6 Total pack ages 7 Reference number

8 Consignee No 9 Person responsibl e for f inancial set t lement No

10 Count r y f irst 11 Tr ading 13 C.A.P.

dest in. count ry

14 Declarant /Representat ive No 15 Count r y of d ispatch/expor t 15 C. disp ./ex p. Code 17 Count ry dest in. Code

a b a b

16 Count r y of o rigin 17 Count ry of dest inat ion

18 Ident it y and nat ionalit y of means of t ransport at depar ture 19 Ct r. 20 Delivery te rms

21 Ident it y and nat ionalit y of ac t ive means of t ransport c rossing the border 22 Currency and to tal amount invo iced 23 Exchange rate 24 Nature of

t r ansact ion

25 Mode of t ransport 26 In land mode 27 P lace o f loading 28 Financ ial and banking data

at the border o f t ransport

29 Of f ice o f exit 30 Locat ion of goods

Mark s and numbers - Cont ainer No(s) - Number and k ind 32 Item 33 Commodit y Code

No

34 Count ry or igin Code 35 Gross mass (kg)

a b

37 P R O C E D U R E 38 Net mass ( kg) 39 Quota

40 S ummary declarat ion/Previous doc ument

41 S uppl ementary unit s

A.I. Code

46 S tat ist ical v alue

Type Tax base Rate Amount MP 48 Deferr ed payment 49 Ident if icat ion o f war ehouse

B A CCOUNTING DETAILS

Total:

50 Pr incipa l No S ignature: C OFFICE OF DEPARTURE

represented by

Place and date:

Code 53 Of f ice o f dest inat ion (and c ount r y)

not va lid fo r

Stamp: 54 P lace and date:

Resul t :

S eals af f ix ed: Number: S ignature and name o f dec larant / representat i ve:

ident it y:

D CONTROL BY OFFICE OF DEPA RTURE

52 Guarantee

51 Intended

o f f ices

o f t ransit

( and

c ount ry)

31 Pack ages

and

descr ipt ion

o f goods

44 Add it iona l

i nformat ion/

Document s

p roduced/

Cert i f icates

and author i-

z at ions

47 Calc ulat i on

o f tax es

1

1

1 D E C L A R A T I O NEUROPEAN COMMUNITY



The many advantages of e-toolsProcess large volume

Secure exchange of information

Better supervision and statistics

Promotes harmonisation

Interoperable systems and use of international

standards

On-line entry and verification of declarations

Automated and advance risk analysis

Automated release of the goods

Re-use of data



Customs procedures

New Computerised Transit System (NCTS)

First and currently the only fully operational system (more than 10 million operations per year)

Covers the Community transit, common transit and TIR (and can be extended to other transit procedures)

Includes safety / security summary declaration per 1.7.2009



Actual Office of Destination Declared Office of Destination

Office of Departure Declared Office of Transit

CO021200Store & analyse

unloading remarks

CO021500Record control

results

CO020600

Decide to control

E_Unloading authorisationtimer expired

CO020601Force unloading

permission

R_Authorised Consignee notified of the unloading permission

CO021601Release goods

from Transit

CO021701Solve

discrepancies (IE45)

No control & Normal Procedure (IE18 or IE110)

Unloading remarks

R_Principal notified of the responsibility extension

Completion without unloading remarks

(IE25)

Wait for automaticunloading permission

E_Goods to be controlled

CO021801Handle destination

control results

Discrepancies

Discrepancies (IE19)

Completion without unloading remarks

(IE18 or IE110)

R_Principal notified of the write-off

(IE18 or IE110)

(IE43)

(IE44)

R_Goods released from Transit

No discrepancies or no waiting for discrepancies resolution

(IE25)

For each officerequested for

enquiry

R_Customs Offices requested for enquiry notified of cancellation

CO021803Cancel enquiry

process

CO requested to answer enquiry

(IE59)

R_Guarantor notified of the responsibility extension

Discrepancies (IE19)

R_Guarantor notified of the write-off

(IE45)

(IE25)Office of Destination waiting

for resolution (IE20)

To control

No control & Normal Procedure (IE25)R_Goods released

from Transit

E_Authorised Consignee sends unloading information

1

2

CO021300Decide to control unloaded goods

No completion &

No control unloaded goods

(IE43)

R_Unloading information rejected at destination

Unloading information invalid (IE58)

No discrepancies

No discrepancies

R_Movement writen-off

R_Movement writen-off

Premises of the Trader at Destination

Premises of the

Guarantor

Premises of the Trader

at Departure

R_Release of the guarantee has been asked

CO021100Control of the

goods

Completion with unloading remarks

&No contorl

CO021100Control of the

goods(IE120)

To control unloaded goods(IE120)

4

4

R_Authorised Consignee notified of the unloading permission

(IE120)

Following enquiry(IE45)

Following enquiry(IE45)

A small step in the transit procedure ..



Customs proceduresAutomated Export System (AES)

Export Control System Phase 1:

“fiscal” exit control

(since 1/7/2007 optional for operators)

Export Control System Phase 2:

“safety/security” exit control

(1/7/2009)

AES: Extension to all export related

requirements + centralised clearance

(15/2/2011 for specifications)



Customs procedures

Automated Import System (AIS)

Import Control System: “safety/security” import

control (1/7/2009)

AIS: extension to centralised clearance




Other projects

Economic Operators’ Registration and

Identification (EORI) database (1/7/2009)

Provide a unique identifier for EU

Register only once in EU

Common Customs Information Portal

Access to information related to customs

requirements (2006-2010)



Other projectsSingle Window Project


To capture all information required by customs and

other legislation and to pass this to the responsible

services

Information is lodged electronically, once and to a

single body

Single Electronic Access Point

Lodging customs declarations via a single interface

that connects to all customs systems



AEO (2008) Authorised Economic OperatorsEBTI (2004) Binding Tariff Information ECICS (2004) European Customs Inventory of Chemical SubstancesEXPORT (2007) Track export goods QUOTA (2004) Tariff quotas and ceilingsSEED (2006) System for the Exchange of Excise DataSURVEILLANCE (2007) SurveillanceSUSPENSIONS (2004) Autonomous Tariff SuspensionsTARIC (2004) Integrated Community TariffTaxes in Europe (2007) Covering the main taxes in force in the EU Member StatesCustoms Offices (2004) Transit Customs OfficesTRANSIT (2004) MRN Follow-up InformationVIES (2004) VAT Information Exchange Systemand more to come (REX, ....)

On-line databases



On-line electronic maps



The legal references (customs)

Decision No 70/2008/EC on a paperless

environment for customs and trade (e-Customs

Decision)

Modernised Customs Code (MCC) (Reg. 450/2008)

Implementing Provisions of the Customs Code

(Reg. 2454/93) and its modernised version (to be

adopted)



You will find us on-line:

http://ec.europa.eu/taxation_customs/index_en.htm

Thank you for your attention!