미국 세관의 국경간 전자상거래 관련 실험 프로젝트 분석과 시사점

The global cross-border e-commerce market is rapidly growing. The market is expected to reach US$ 2,248.57 Bn in 2026, expanding at a CAGR of 17.4% from 2019 to 2026. But customs authorities are is faced with many challenges, i.e, protection of society from illicit and dangerous goods, fair and efficient collection of duties and taxes, and trade facilitation in the global cross-border e-commerce. Many countries have established thresholds below which no duties and taxes are levied(so-called‘de minimis’) and only minimal information is required to be provided when a consignment enters a country. So customs authorities are struggling with many data related issues brought by e-commerce importation, i.e. lack of pre-arrival information, incomplete information of low valued e-commerce shipment, incorrect and poor quality data from casual or inexperienced importers, etc. U.S. CBP has been conducting two experimental projects(Section 321 Data Pilot, ACE Entry Type 86 Test) to assess the possibility of collecting certain advance data related to low-valued shipments, and to implement a new entry process for such shipments. From the analysis of two experimental projects, the following implications can be presented for customs authorities to control on low-values shipment effectively, i.e. strengthen and extension of cooperation with online marketplace, expansion of advance data of low-valued shipments both in quality and quantity, rapidly revision of related laws and regulations, and expanding the concept of AEO to include e-commerce companies.