The recent WCO publication of a Study Report on E-Commerce is based on a short survey answered by the Organization’s Members. The Report compiles Customs administrations’ practices as well as their ongoing and/or future initiatives related to the processing of cross-border low-value e-commerce.

Current practices, issues and challenges as well as initiatives and potential solutions are presented in each of the survey sections: Facilitation; Risk Management; Data Exchange/Cooperation with E-Commerce Operators; Control and Enforcement; Revenue Collection. Case studies are also widely used throughout the document to illustrate specific practices.

The survey was undertaken as part of the WCO Work Plan on Cross-Border E-Commerce aimed at addressing cross-cutting issues in relation to e-commerce and coming up with practical solutions for the facilitated clearance of low-value shipments, including appropriate duty/tax collection mechanisms and control procedures.

An overview of the WCO’s work so far, including tools, reports and interim recommendations issued by the WCO Working Group on E-Commerce (WGEC), as well as work to be completed in the future, is available here. Source: WCO