WCO 국경간 전자상거래 표준 체제 적용을 통한 세관의 원활화 및 효과적 관리 방안

The cross-border E-commerce is growing exponentially. The rapid expansion of cross-border E-commerce has generated enormous opportunities for the global economy. But at same time, the exponential growth of E-commerce is presenting several challenges i.e. managing growing volumes, overcoming the lack of global standards and addressing associated risks, etc. The lack of global standards for effective management of cross-border E-commerce has an impact on trade facilitation and security. To overcome the lack of global standards, WCO developed ‘the Framework of Standards on Cross-Border E-Commerce’ in 2018. The global Customs authorities have to implement the Framework through a phased approach in order to address the problems and challenges in cross-border E-commerce. Especially, Customs authorities must endeavor to expand the concept of AEO to cross-border E-commerce, adjust de minimis thresholds for duties and/or taxes, apply appropriate model of revenue collection, expand international Customs cooperation, and establish mechanism for an accurate measurement of cross-border E-commerce.