WCO´s Development Solution

E-Commerce Web-Corner

@ the World Customs Organization

Program in a Nutshell

Created in 2017

1 activities carried out​


  • Capacity Building and Development
  • Policy Advice, Support and Formulation
  • Technical Assistance and Support
  • Research, Reports and Evaluations


Cooperation Customs Funds provided by different Members of the WCO

Geographical scope​

Partner : WCO

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The World Customs Organization (WCO) is an independent intergovernmental body whose mission is to enhance the effectiveness and efficiency of Customs administrations.

WCO has launched an E-Commerce web-corner which aims to act as a single reference point for e-commerce related information. As part of this initiative, WCO’s multi-stakeholder Working Group on E-Commerce (WGEC) focuses on four identified work packages:

  • Trade Facilitation and Simplification of Procedures;
  • Safety and Security;
  • Revenue Collection;
  • Measurement and Analysis;

Download the latest version of the E-Commerce Package here. 

To know more about the WGEC activities

This inclusive and holistic approach enables WCO to address the challenges and needs of various stakeholders in the e-commerce chain when it comes to cross-border business-to-consumer (B2C) and consumer-to-consumer (C2C) transactions/shipments.

  • Capacity Building and Development

    • Policy Advice, Support and Formulation

      • Technical Assistance and Support

        • Research, Reports and Evaluations

          • Cross-Border E-Commerce

            • 2017 Study Report on WCO Members’ current practices and future initiatives

              The WCO has carried out a short survey to collect members’ current practices and ongoing and/or future initiatives on cross-border low-value e-commerce. Based on the survey findings, this study Report is divided into the following sections:

              • Key Survey Findings
              • Risk Management
              • Data Exchange/Cooperation with E-Commerce
              • Operators
              • Control and Enforcement
              • Revenue collection
          • Where should Value Added Taxe (VAT) be payed?

            • The WCO supported the Organisation for Economic Co-operation and Development (OECD) in exploring alternate models of revenue collection (duties and taxes) on low-value shipments.

              Results of the analysis undertaken by both Organizations were published last year as part of the OECD report titled “Addressing the Tax Challenges of the Digital Economy.”

              Watch an example of how the report and the OECD/G20 BEPS Project will revise the international tax rules.

          • Risk indicators for express and postal shipments

            • The Postal/Express Consignments Risk Indicators and Manual have been incorporated into Volume 2 of the WCO Customs Risk Management Compendium. The indicators listed in the document could be used to select possible high-risk movements/ consignments involving all types of Customs fraud (revenue protection, narcotics, security, IPR, etc.).

              To know more

          Impact Stories
          • WCO helping Receita Federal do Brasil moving from a manual control to a full IT based control system for postal items

            • The difficulties of sorting and tracking e-commerce purchased goods. ©Correio Braziliense


              • Simplification of Procedures for E-Commerce
              • Revenue Collection
              • Cooperation between Customs/Express
              • Cooperation between Customs/Post

              Key enablers

              • Creation of IT System
              • Private Sector (Political Will)
              • Exchange of information with stakeholders

              Key stakeholders involved

              • Customs Administration
              • Postal Operator
              • Express Service Providers

              Key achievements/benefits

              • More reliable and effective Customs control over the inbound and outbound flow of parcels (Post and express services)
              • Carrying out an effective risk analysis with reliable and advanced electronic information on all parcels.

              Most of the gains are based on this premise

              • Improved Revenue collections
              • Enforcement – effective combatting of tax fraud and drug smuggling
              • A viable economic solution for increasing E-Commerce parcels through Post
              • The customers/buyers do not need to contact Customs, as all requirements including payments and submission of documents are done through ECT or through express service companies own IT systems

              To know more

          • WCO supporting Korea Customs Service (KCS) with the establishment of a new e-commerce legislation

            • Objectives

              • Create Customs legislation on e-commerce in alignment with the existing legal structure

              Key enablers

              • Changes on legal framework

              Key stakeholders involved

              • Customs Administration
              • E-Vendors/Platforms

              Key achievements/benefits

              Among other amendments, a Special Enforcement Decree in the following areas:

              • Goods or companies subject to special customs clearance;
              • Methods of and procedures for import and export declarations;
              • Methods of paying customs duties, etc.;
              • Methods of inspecting goods;
              • Other matters deemed necessary by the Commissioner of the Korea Customs Service
          • Setting up a new method of cooperation between the Slovenian Customs and Post

            • Objectives

              • Simplification of Procedures for e-Commerce
              • Safety & Security improvement
              • Cooperation between Customs/Post

              Key enablers

              • Changes on legal framework

              Key stakeholders involved

              • Customs Administration
              • Postal Operator

              Key achievements/benefits

              • A substantial reduction in the delivery time (from several weeks or days to a few hours).
              • The system supports the entire process including the electronic risk analysis, detection and elimination of dangerous consignments and enables full paperless business operations.
              • It enables the consignees to track their consignments.
              • There is a lower risk of corruption.
              • It has led to the improvement of the control and the traceability
              • With the new procedure, there are greater possibilities of data analysis and taxes.
              • The new procedure also allows simplification of payment of duties and taxes.
              • Customs can focus only on risk management and controls and have a higher efficiency of operations.
              • The advantage for the Postal operations: higher performance and greater speed, transparency, additional revenue and finally total control over the process (Location, status, and history).
              • With electronic data capturing capability, there is an improved quality of data.
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