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 • 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 Second conference on Trade Facilitation and Single Window 2 Moscow 23-24 April 2013
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) Second conference on Trade Facilitation and Single Window 3 Moscow 23-24 April 2013
Customs declarations The SAD 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 Second conference on Trade Facilitation and Single Window 4 Moscow 23-24 April 2013
Standardizes and harmonizes SAD data - Codes (1) 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)... Second conference on Trade Facilitation and Single Window 5 Moscow 23-24 April 2013
Standardizes and harmonizes SAD data - Codes (2) 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 ) Second conference on Trade Facilitation and Single Window 6 Moscow 23-24 April 2013
Simplified declarations Harmonisation 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 Second conference on Trade Facilitation and Single Window 7 Moscow 23-24 April 2013
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 8 Moscow 23-24 April 2013
Summary declarations Security (2) 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 on 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 Second conference on Trade Facilitation and Single Window 9 Moscow 23-24 April 2013
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 Second conference on Trade Facilitation and Single Window 10 Moscow 23-24 April 2013
EORI - I ntroduction • W hat is EORI ? • It is a system that allows the Registration and Identification of 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). Second conference on Trade Facilitation and Single Window 11 Moscow 23-24 April 2013
EORI - Use 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) of the CCIP; 4) Apply for some authorisations. Ask for an EORI num ber w ell in advance before you start any of these activities! Second conference on Trade Facilitation and Single Window 12 Moscow 23-24 April 2013
EORI Facts and figures 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; Second conference on Trade Facilitation and Single Window 13 Moscow 23-24 April 2013
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 Second conference on Trade Facilitation and Single Window 14 Moscow 23-24 April 2013
EORI I T system ( 2 ) • 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. Second conference on Trade Facilitation and Single Window 15 Moscow 23-24 April 2013
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 • ... Second conference on Trade Facilitation and Single Window 16 Moscow 23-24 April 2013
Recommend
More recommend
