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Data harmonization: Developments in the European Union Jean-Luc Delcourt TAXUD-A-3 Second conference on Trade Facilitation and Single Window 1 Moscow 23-24 April 2013 Presentation structure General context Custom s declarations

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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 1

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Second conference on Trade Facilitation and Single Window Moscow 23-24 April 2013 2

Presentation structure

 General context  Custom s declarations

  • Origin: Single Adm inistrative Docum ent ( SAD) – Use of

I nternational standards - Codes

  • Harm onisation of sim plified procedures

 Sum m ary declarations (“Cargo report”)

  • Origin: Cargo m anifest
  • Supply chain security

 EORI  MCC/ UCC:

  • I m pact on declarations
  • Custom s decisions and authorizations

 I nternational standards  Data harm onisation in EU Custom s legislation and use in partner countries

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General Context

 Custom s declarations at the centre of Customs processes

  • Vector for data exchange ( B2 C, C2 C)
  • Help identify good flow s – Risk-analysis

 Custom s declarations < > « Sum m ary » declarations  Paper support > I T systems  Security concerns (> > ENS, EXS)

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SAD ( 1 9 8 8 ) : EU + EFTA  Rationalised and reduced administrative documentation  Ensured openness in national administrative requirements  Reduced amount of data

  • W ith possibility for countries to

require or not som e of the data elem ents ( “Optional boxes”)  Standardise and harmonise data

  • W hich im plies use of com m on

codes for certain data elem ents

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) Custom s offices (box 29, 51 – UN LOCODE - partially) Package codes (box 31 UN-ECE rec. 21) Com m odity code (box 33 – HS code) Docum ents identification (boxes 1, 40, 44, partially 1001 Edifact codes)...

Standardizes and harmonizes data - Codes (1)

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

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  • Use of com m on codes for as many data elements as

possible

 Trader identification num bers ( boxes 2 , 8 ...)  Delivery terms ( box 2 0 )  Nature of transaction ( box 2 4 )  Preference codes ( box 3 6 )  Procedure codes ( box 3 7 – partially)  Valuation method code ( box 4 3 )  Special m entions ( box 4 4 – partially coded)  Tax types ( box 4 7 )  Mode of payment ( box 4 7 )  Warehouse identification ( box 4 9 )  Guarantee ( box 5 3 )

SAD

Standardizes and harmonizes data - Codes (2)

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

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 Context:

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

2005

 I m portant 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 harm onize first steps of sim plified

procedures

  • MCC/ UCC developm ents

Simplified declarations Harmonisation

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Summary declarations Security (1)

 Summary declarations (“Cargo report”)

  • Origin: Cargo m anifest

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

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

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New security environm ent: Consequences for Custom s

 Origin: International developments  EU response: New Customs code security-related provisions:

  • Electronic inform ation exchange betw een custom s

adm inistrations;

  • Rationalisation of custom s 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 w ith special, user-friendly options;
  • require traders to provide custom s authorities w ith inform ation
  • n goods before they are im ported into or exported from the

European Union, via electronic sum m ary declarations;

  • introduce risk selection criteria that w ill apply throughout the

Com m unity and that w ill be supported by a co-ordinated com puterised 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° 6 4 8 / 0 5
  • Com m ission Regulation N° 1 8 7 5 / 0 6

( I m plem enting provisions, w hich include data requirem ents) .

  • Most provisions applicable on 1 .7 .2 0 0 9
  • Som e provisions ( AEOs) on 1 .1 .2 0 0 8

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EORI - I ntroduction

  • W hat is EORI ?
  • It is a system that allows the Registration and Identification
  • f Economic Operators
  • W hat is an EORI Num ber ?
  • 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.

  • W ho 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 sum m ary or custom s declaration with a few exceptions (e.g. the Common transit procedure or temporary importation); 2) Lodge in the Community an exit or entry sum m ary declaration; 3) Operate a tem porary storage facility pursuant to Article 185(1)

  • f the CCIP;

4) Apply for some authorisations.

Ask for an EORI num ber w ell 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 I T 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
  • ther 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 I T 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 3 0 A » provisions:
  • Entry and exit summary declarations
  • Simplified declarations
  • « DV1 » valuation data
  • « fallback procedures » form s
  • ...

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MCC/UCC Impact on declarations (2)

  • Take stock of new developm ents
  • 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)
  • I nclusion of new datasets

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

  • Revision and restructuration of sim plified

declarations data

  • ...

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MCC/UCC Impact on declarations (3)

  • Opportunistic » im provem ents:
  • « Double origin »,
  • Introduction of a chem ical products nom enclature,
  • Priority to EORI Nrs on addresses
  • Extension of use of UN/ LOCODE (places of

loading/ unloading)

  • Improve coding (MRN, tax types, ...)
  • Extended use of TARI C for « certificates » codes and

multiple TARIC additional codes

  • Text im provem ents on many data elements
  • Review of provisions regarding level of information
  • Dataset stream lining (deletion or regrouping of some

elements)

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

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  • Harm onised data requirem ents for custom s 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:

  • W CO fram ew ork of standards – W CO

data m odel

  • UN-ECE standards and

recom m endations

  • ...

 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 requirem ents as harm onized 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 im port form alities / declarations,
  • from com m ercial to Custom s docum entation.
  • This ensures better data quality for Customs administrations.
  • The connection and integration of national procedures in a

coherent, global standards-com pliant, m odernized fram ew ork is param ount for the developm ent of the econom y and the m odernization of public system s.

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W eb references:

  • SAD page of TAXUD w ebsite:

http:/ / ec.europa.eu/ taxation_ custom s/ custom s/ procedural_ aspects/ general/ sad/ index_ en.htm

  • Security page of TAXUD w ebsite:

http:/ / ec.europa.eu/ taxation_ custom s/ custom s/ security_ am endm ent/ index_ en.htm

  • ECI P page of TAXUD w ebsite:

http:/ / ec.europa.eu/ ecip/ index_ en.htm

  • EORI page of TAXUD w ebsite:

http:/ / ec.europa.eu/ ecip/ security_ am endm ent/ w ho_ is_ concerned/ index_ en.htm # eori

  • E-custom s page of TAXUD w ebsite:

http:/ / ec.europa.eu/ taxation_ custom s/ custom s/ policy_ issues/ electronic_ custom s_ initiative/ index_ en.htm

THANK YOU VERY MUCH FOR YOUR ATTENTI ON ANY QUESTI ONS ?

  • Jean-Luc DELCOURT
  • European Com m ission - TAXUD A/ 3
  • Telephone:

+ 3 2 2 2 9 6 2 3 2 4

  • Fax:

+ 3 2 2 2 9 6 5 9 8 3

  • e-m ail:

Jean-Luc.Delcourt@ec.europa.eu

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