Data harmonization: Developments in the European Union · 2013-07-14 · Data harmonization:...

Data harmonization: Developments in the European Union

Jean-Luc Delcourt TAXUD-A-3

Second conference on Trade Facilitation and Single Window Moscow 23-24 April 2013

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Presentation structure

General context Customs declarations

• Origin: Single Administrative Document (SAD) – Use of International standards - Codes

• Harmonisation of simplified procedures Summary declarations (“Cargo report”)

• Origin: Cargo manifest • Supply chain security

EORI MCC/UCC:

• Impact on declarations • Customs decisions and authorizations

International standards Data harmonisation in EU Customs legislation and use in

partner countries

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General Context

Customs declarations at the centre of Customs processes • Vector for data exchange (B2C, C2C) • Help identify good flows – Risk-analysis

Customs declarations <> « Summary » declarations Paper support > IT systems Security concerns (>> ENS, EXS)


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SAD (1988): EU + EFTA Rationalised and reduced administrative

documentation

Ensured openness in national administrative requirements

Reduced amount of data • With possibility for countries to

require or not some of the data elements (“Optional boxes”)

Standardise and harmonise data • Which implies use of common

codes for certain data elements

Customs declarations The SAD


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SAD

As far as possible international standards

WCO data model Internationally defined Codes

Country codes (iso alpha 2 codes – ISO 3166-derived) (Boxes 15, 17, 21, 34 ...)

Currency codes (box 22 – ISO 4217)) Modes of transport (boxes 25 and 26 – UN-ECE rec. 28) Customs offices (box 29, 51 – UN LOCODE - partially) Package codes (box 31 UN-ECE rec. 21) Commodity code (box 33 – HS code) Documents identification (boxes 1, 40, 44, partially 1001

Edifact codes)...

Standardizes and harmonizes data - Codes (1)


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Use of common codes for as many data elements as possible Trader identification numbers (boxes 2, 8 ...) Delivery terms (box 20) Nature of transaction (box 24) Preference codes (box 36) Procedure codes (box 37 – partially) Valuation method code (box 43) Special mentions (box 44 – partially coded) Tax types (box 47) Mode of payment (box 47) Warehouse identification (box 49) Guarantee (box 53)

SAD Standardizes and harmonizes data - Codes (2)


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Context: • Exist with national rules for more than 20 years. • Introduction of Security amendment of the Customs Code in

2005 Important to :

• Ensure coherence throughout the data collection chain from Pre-arrival / pre-departure information to SAD declaration data.

• Avoid multiple changes of legislation that would affect customs data collection in quick succession.

• Minimize disruptive effects on private and public IT systems

Need to harmonize first steps of simplified procedures

MCC/UCC developments

Simplified declarations Harmonisation


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Summary declarations Security (1)

Summary declarations (“Cargo report”) • Origin: Cargo manifest

Objective: Identify goods to ensure efficient customs control

Current EU law not very detailed

• Supply chain security >> New data, New data flows, New timing for data input EU harmonisation necessary


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New security environment: Consequences for Customs Origin: International developments EU response: New Customs code security-related provisions:

• Electronic information exchange between customs administrations;

• Rationalisation of customs controls safety and security-related controls at entry or exit of goods into or

from the Community, 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.

WCO framework of standard: WCO data model, AEO concept

Summary declarations Security (2)


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Summary and simplified declarations - Legal framework

• Council regulation N° 648/05 • Commission Regulation N° 1875/06

(Implementing provisions, which include data requirements).

Most provisions applicable on 1.7.2009 Some provisions (AEOs) on 1.1.2008


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EORI - Introduction

• What is EORI ? • It is a system that allows the Registration and Identification

of Economic Operators • What is an EORI Number ? • It is a number, unique throughout the European Union,

assigned by a customs authority or designated authority in a Member State to economic operators and other persons that interact with Customs.

• Who needs to be registered?

• Economic opertors established in the EU;

• Some of Economic operators established in third countries;

• Some natural persons (private individuals).


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The EORI number will be issued by the customs authority where the third country operator first performs one of the following acts : 1) Lodge in the Community a summary or customs declaration with a few exceptions (e.g. the Common transit procedure or temporary importation); 2) Lodge in the Community an exit or entry summary declaration; 3) Operate a temporary storage facility pursuant to Article 185(1) of the CCIP; 4) Apply for some authorisations.

Ask for an EORI number well in advance before you start any of these activities!

EORI - Use


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Fully operational from: 1.07.2010;

Total number of EORI number assigned: > 3.3 mln;

Number of EORI numbers assigned (end 2012) to - Third country operators: > 50.000; - RU operators: 5565 - BY operators: 3814 - KZ operators: 519 - UA operators: 8694

Structure of the EORI number: up to 17 characters;

EORI Facts and figures


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EORI IT system (1)

Receives data provided by Member States; Stores data at central level; Performs full or “smart” replication of the EORI data to the

Member States; Provides services to enable online consultation of the data

at central system level (the access to the public is limited due to personal data protection);

Enable MS’s customs systems to access the required information for the identification of Economic Operators;

Interacts with the AEO system. Intends to interact with other autorisation systems under

the UCC


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• MSs have the following alternatives in using the EORI central database: • No Replication, i.e. the MS does not replicate EORI data from

other MSs into its national system. In this case, online queries requesting the status of an EO are sent directly to the EORI central database.

• Full Replication, i.e. the MS replicates the central EO data (containing data from all other MSs) into its national database.

• Smart Replication, which is a combination of the two aforementioned approaches.

• No MS to MS communication will be performed.

EORI IT system (2)


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MCC/UCC Impact on declarations (1)

• Modernized Customs Code (MCC/UCC) >> • Electronic declarations is the rule • New procedures: Review of Procedure codes

• Integration of provisions currently scattered • « SAD » provisions:

• Export declarations • Import declarations • Transit declarations • Customs status

• « Security « Annex 30A » provisions: • Entry and exit summary declarations • Simplified declarations

• « DV1 » valuation data • « fallback procedures » forms • ...


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• Take stock of new developments • Statistical data (new extrastat provisions):

MS of destination/export made mandatory at import/export Nature of transaction made mandatory at import and export.

• Security data (seller/buyer, CN code) • Inclusion of new datasets

Temporary storage, Simplified transit Notifications for re-exportation, arrival, presentation ...

• Revision and restructuration of simplified declarations data

• ...


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• Opportunistic » improvements: • « Double origin », • Introduction of a chemical products nomenclature, • Priority to EORI Nrs on addresses • Extension of use of UN/LOCODE (places of

loading/unloading) • Improve coding (MRN, tax types, ...) • Extended use of TARIC for « certificates » codes and

multiple TARIC additional codes • Text improvements on many data elements • Review of provisions regarding level of information • Dataset streamlining (deletion or regrouping of some

elements) • ...

• Underlying preoccupations • Reduce and harmonize data wherever possible • Use of international standards


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• Harmonised data requirements for customs decisions : • Rule: electronic communication with customs authorities • Principle: to articulate authorizations information around

EORI number via "CDMS" • Synoptic presentation to help technical developments and

ensure streamlined data requirements in the long run • Approach akin to MCCIP Data related draft provisions • Contains common data matrix, explanatory notes and codes • Includes 25 decisions types on AEO, BTI, valuation, transit,

customs formalities, special procedures • ...

• Underlying preoccupations: Wherever possible: • Reduce and harmonize data • Align on declarations requirements • Use of international standards

MCC/UCC Customs decisions and authorizations


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International standards

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 • ...

Where this is not possible, the EU links with

the relevant organisations to maintain those instruments.


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Data requirements harmonization in EU Customs legislation and

use in partner countries

By nature, the SAD and its IT follow up encourage and presuppose

• Data requirements as harmonized as possible in their definitions and representations

• The use of international standards for data and codes

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.

This ensures better data quality 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.


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Web references:

SAD page of TAXUD website: http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/index_en.htm

Security page of TAXUD website: http://ec.europa.eu/taxation_customs/customs/security_amendment/index_en.htm ECIP page of TAXUD website: http://ec.europa.eu/ecip/index_en.htm EORI page of TAXUD website: http://ec.europa.eu/ecip/security_amendment/who_is_concerned/index_en.htm#eori E-customs page of TAXUD website: http://ec.europa.eu/taxation_customs/customs/policy_issues/electronic_customs_initiative/index_en.htm

THANK YOU VERY MUCH FOR YOUR ATTENTION ANY QUESTIONS ?

• Jean-Luc DELCOURT

European Commission - TAXUD A/3 Telephone: + 32 2 296 23 24 Fax: + 32 2 296 59 83 e-mail: [email protected]


http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/index_en.htm

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

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

http://ec.europa.eu/ecip/security_amendment/who_is_concerned/index_en.htm

http://ec.europa.eu/taxation_customs/customs/policy_issues/electronic_customs_initiative/index_en.htm

mailto:[email protected]



Data harmonization: Developments in the European Union · 2013-07-14 · Data harmonization:...

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