WORLD CUSTOMS ORGANIZATION Compendium of Case Studies on E-Commerce 2nd edition June 2021 1. Table of Contents Introduction ......................................................................................................................... 3 Section I - Strategy for the implementation of the WCO Framework of Standards on Cross-Border E-Commerce ................................................................................................ 5 Algeria .............................................................................................................................. 5 Argentina .........................................................................................................................11 China ...............................................................................................................................22 European Union ..............................................................................................................35 Germany ..........................................................................................................................42 Guatemala .......................................................................................................................47 Japan ...............................................................................................................................55 Korea ...............................................................................................................................62 Morocco ...........................................................................................................................74 Myanmar ..........................................................................................................................84 Paraguay .........................................................................................................................85 Peru .................................................................................................................................92 Saudi Arabia .................................................................................................................. 109 Serbia ............................................................................................................................ 116 Thailand ......................................................................................................................... 123 Turkey ............................................................................................................................ 129 Section II - Revenue Collection Approaches .................................................................. 138 Argentina ....................................................................................................................... 138 Australia ........................................................................................................................ 142 Brazil .............................................................................................................................. 148 China ............................................................................................................................. 172 Eurasian Economic Union (EAEU) .............................................................................. 178 Germany ........................................................................................................................ 182 Indonesia ....................................................................................................................... 184 Peru ............................................................................................................................... 188 Russian Federation....................................................................................................... 205 Turkey ............................................................................................................................ 210 2. Introduction In June 2018, the Council endorsed the WCO Framework of Standards on Cross-border E- Commerce (E-Commerce FoS), while the tools supporting the E-Commerce FoS implementation and forming part of the WCO E-Commerce Package were endorsed by the Council in June 2019 and December 2020. The E-Commerce FoS provides 15 baseline global standards with a focus on the exchange of advance electronic data for effective risk management and enhanced facilitation of the growing volumes of cross-border small and low-value Business-to-Consumer (B2C) and Consumer-to- Consumer (C2C) shipments, through simplified procedures with respect to areas such as clearance, revenue collection and return, in close partnership with e-commerce stakeholders. It also encourages the use of the Authorized Economic Operator (AEO) concept, non-intrusive inspection (NII) equipment, data analytics, and other cutting-edge technologies to support safe, secure and sustainable cross-border e-commerce. The E-Commerce Package contains Technical Specifications to the E-Commerce FoS, definitions, E-Commerce Business Models, E-Commerce Flowcharts, Reference Datasets for Cross-Border E-Commerce, descriptions of revenue collection approaches and of the roles and responsibilities of e-commerce stakeholders, Implementation Strategy, Action Plan and Capacity Building Mechanism, as well as two case study templates, developed with the objective of collecting information to support the effective implementation of the E-Commerce FoS. The E-Commerce Package is designed to provide necessary resource guidance to Members and relevant stakeholders when implementing various standards of the Framework. Aside from developing standards, guidelines and providing capacity building support to WCO Members in the area of cross-border e-commerce, the WCO facilitates communication and cooperation among WCO Members and relevant e-commerce stakeholders in this specific domain. Based on the two case study templates endorsed by the Council in June 2019, Members have been developing case studies on i) strategy for the WCO E-Commerce FoS implementation, and ii) revenue collection approaches. These case studies form part of the Compendium of Case Studies on E-Commerce. The 1st edition of the Compendium was compiled in June 2020 and endorsed by the Council in December 2020. Following the Council’s endorsement the Compendium was incorporated in the WCO E-Commerce Package. The 2nd edition of the Compendium was compiled in March 2021 by updating the information available in the 1st edition and adding nine new case studies. Recognizing that the cross-border e-commerce is a dynamically evolving environment, the WCO will continue to update the Compendium of Case Studies on E-Commerce on an annual basis. The Compendium is intended to be a primary source of information, including Member practices that can help support other WCO Members in their efforts to implement the WCO E- Commerce FoS in an effective and harmonized manner. The WCO Secretariat appreciates the information provided by its Members and encourages all Members to further share case studies, following the approved case study templates. 3. Disclaimer The Compendium outlines case studies as submitted by individual WCO Members. The views and opinions presented in this tool do not necessarily reflect the views or policies of the WCO or its Members. This Compendium is available on the WCO public website: www.wcoomd.org. The Compliance and Facilitation Directorate may be contacted by e-mail: [email protected]. 4. Section I - Strategy for the implementation of the WCO Framework of Standards on Cross-Border E-Commerce Algeria E-commerce summary presentation Introduction: After several years of waiting, e-commerce is now conducted in accordance with Law No. 18- 05 of 10 May 2018. This act lays down the conditions for engaging in e-commerce, the duties and obligations of the parties and transactions which are prohibited, such as those concerning games of chance, betting, lotteries, alcoholic beverages, pharmaceutical products and products infringing intellectual, industrial or commercial property rights. Article 7 of the above-mentioned Law stipulates that any electronic sale of a good and/or a service by a resident e-supplier to a consumer established in a foreign country is exempt from foreign trade and exchange control formalities when its value does not exceed the equivalent in dinars of the limit set by the applicable legislation and regulations. After its payment, revenue from the sale shall be credited to the account of the e-supplier domiciled in Algeria through a bank authorized by Banque d’Algérie or through Algérie Poste. The e-purchase of a good and/or a digital service from Algeria by an e-consumer through an e-supplier established in a foreign country and intended exclusively for personal use is exempt from foreign trade and exchange control formalities when its value does not exceed the equivalent in dinars of the limit set by the applicable legislation and regulations. Payment must be made from a foreign currency account held by the e-consumer as a “natural person” domiciled in Algeria. Even though a period of six months from publication of the above-mentioned law in the Official Gazette, i.e. until 17 November 2018, was granted for natural and legal persons already operating in that period to comply with the new provisions, the legal texts did not materialize, particularly those relating to expenditure thresholds (CCEC). With respect to the practical arrangements