As part of its work on cross-border e-commerce, the WCO carried out a short survey to compile Members’ current practices and ongoing and/or future initiatives on cross-border low-value e-commerce. Based on the survey findings, a Study Report has been developed. The Report is divided into the following sections:
The survey findings are divided into the following sections:
- Facilitation
- Risk Management
- Data Exchange/Cooperation with E-Commerce Operators
- Control and Enforcement
- Revenue Collection
Current practices, issues and challenges as well as initiatives and potential solutions are presented in each of the survey sections. Case studies are also widely used throughout the document to illustrate specific practices.
The Study Report is expected to serve a useful reference point for Members and e-commerce stakeholders in addressing some of the challenges from facilitation and control perspectives.