1. Implement risk management by obtaining electronic data in advance
Standard 1: Legal framework for obtaining electronic data in advance
A legal and regulatory framework should be established to enable e-commerce supply chain stakeholders, customs and other relevant government departments to exchange electronic data in advance, so as to strengthen cross-border e-commerce supervision and improve the level of trade facilitation. At the same time, attention should be paid to the relevant laws, especially the competition law (antitrust law) on data security, data privacy, data protection and data ownership.
Standard 2: Use international standards to exchange electronic data in advance
Countries should implement the standards and guidelines of the World Customs Organization and other international organizations in accordance with their own policies to promote the coordinated and effective implementation of the exchange of electronic data in advance.
Standard 3: Implement risk management to promote convenience and strengthen supervision
Customs should improve and apply dynamic risk management technologies specifically for e-commerce to identify high-risk goods.
Standard 4: Use of non-intrusive inspection technology and data analysis methods
As part of risk management, customs should use data analysis and screening methods in combination with non-intrusive inspection equipment, and cover all modes of transport and operators to promote the development of cross-border e-commerce logistics and strengthen customs supervision.
2. Facilitation and simplification
Standard 5: Simplification of customs clearance procedures
Customs should cooperate with other relevant government departments as appropriate to develop and continuously simplify customs clearance procedures/procedures, including advance declaration and risk assessment of cross-border e-commerce goods, and immediate release procedures for low-risk goods upon arrival and departure. Simplified customs clearance procedures/procedures should include, as appropriate, a tax collection and return system based on the enterprise unit.
Standard 6: Extend the concept of authorized economic operators (AEO) to the field of cross-border e-commerce
Customs should explore the possibility of applying the AEO system and its mutual recognition arrangements/agreements in the field of cross-border e-commerce, including giving full play to the role of intermediaries so that small, medium and micro enterprises and individuals can fully enjoy the opportunities brought by cross-border e-commerce.
3. Fair and effective tax collection and administration
Standard 7: Tax collection and administration model
Customs should cooperate with government agencies or relevant ministries to consider various tax collection models (such as sellers, intermediaries or consumers/buyers, etc.) to collect tariffs and other taxes as appropriate. To ensure the collection of taxes, customs should provide electronic payment methods, publish relevant information online, allow flexible and diverse payment methods, and ensure that the tax collection and administration process is fair and transparent. The tax collection model adopted should be practical, efficient, scalable and flexible, support various business models, and help create a fair competitive environment for all e-commerce stakeholders.
Standard 8: Minimum threshold
Governments should fully consider their national conditions and make scientific decisions when evaluating and adjusting the minimum threshold for tariffs or taxes.
4. Public and national security
Standard 9: Prevention of commercial fraud and illegal transactions
Customs should cooperate with other relevant government departments to establish an analysis and investigation system for illegal cross-border e-commerce activities, prevent and detect commercial fraud, stop the abuse of e-commerce channels, and block illegal trade flows.
Standard 10: Cross-departmental cooperation and information sharing
Governments should establish relevant electronic mechanism cooperation frameworks, including “single windows”, between national departments as much as possible to coordinate and respond to the public and national security risks of cross-border e-commerce and facilitate legal trade.
5. Partnership
Standard 11: Government-enterprise partnership
Customs should establish and strengthen partnerships with e-commerce stakeholders, develop and strengthen mutual communication, coordination and cooperation, and promote compliance and facilitation.
Standard 12: International cooperation
Customs should expand cooperation and partnerships between customs to the field of cross-border e-commerce to ensure compliance and facilitation.
6. Public publicity and capacity building
Standard 13: Communication, public publicity and promotion
Customs should make consumers, the public and other stakeholders understand the regulatory requirements of cross-border e-commerce, as well as the risks and responsibilities of engaging in cross-border e-commerce activities through comprehensive public publicity, communication, education and promotion activities.
7. Measurement and analysis
Standard 14: Measurement mechanism
Customs should work closely with relevant government departments and e-commerce stakeholders to accurately obtain, measure, analyze and publish cross-border e-commerce statistics in accordance with international statistical standards and national policies to facilitate scientific decision-making.
8. Use of transformative technologies
Standard 15: Exploring technological developments and innovations
Customs should work with other relevant government departments, enterprises and academia to explore innovative technological developments and consider whether these developments can help regulate and promote cross-border e-commerce more closely and efficiently.