WCO 국경 간 전자상거래 기준 체계의 관세행정에 대한 시사점

Cross-border e-Commerce is presenting a number of new challenges and opportunities to governments. The fast-growing trading environment requires comprehensive and well-considered solutions from all stakeholders, including customs authorities, to manage the unprecedented growth in volumes, overcome the lack of global standards and guidelines, and address associated border risks. Efficiency of clearance and delivery of low-value and small parcels is most particularly crucial. To manage e-commerce transactions, Customs administration units need to engage with all relevant stakeholders with a view to collectively defining the appropriate approach to adopt both from a trade facilitation and enforcement perspective. WCO has developed a set of global standards, associated guidelines and recommendations to facilitate cross-border e-Commerce and thus published the Cross-border e-Commerce Framework of Standards. In this paper, we analyze the contents of the framework and make reference to customs authorities. The core essence of the framework is the exchange of advance electronic data for effective risk management and enhanced facilitation of growing volumes of small and low-value shipments by adopting simplified procedures with respect to clearance, revenue collection and return. It also encourages the use of non-intrusive inspection (NII) equipment, data analytics and other cutting-edge technologies.