Along with the development of information technologies and financial tools, various manifestations of ordering services and purchasing goods by electronic and mobile methods have become widespread in the world.
E-commerce is the fastest growing sector, complementing traditional international trade by providing buyers with cheaper goods manufactured in other countries and shipped via postal channels as personal goods with duty-free benefits. However, the huge increase in online purchases creates problems for customs from the point of ensuring the security of the supply chain, protecting society and collecting duties and taxes. The intensive growth of Internet-trading volumes is accompanied by an increase in the number of transported goods in small packages, parcels, etc. For these categories of goods, customs administration in the generally established order is ineffective and creates difficulties both for the participants and the customs authorities.
Although new players are emerging in e-commerce, including digital logistics providers, e-commerce platforms, however e-commerce still takes place in an environment designed for traditional commercial transactions, using transport infrastructure and services. The growth of e-commerce has increased the pressure on public authorities to improve and modernize procedures, create an appropriate legal framework and procedures for cross-border e-commerce transactions. From the point of using the potential of e-commerce, it is important to ensure an effective e-commerce environment, including customs.
In this context, the customs authorities face a number of problems, such as the need to speed up the customs formalization of international postal parcels, the lack of legal mechanisms for the collection of customs duties and the prevention of offenses in this area. This leads to countries changing their approach to e-commerce, considering it as an independent and significant way of importing foreign consumer goods. At the same time, it is necessary to take into account not only the volume of such trade, but also the dynamics of its growth, which requires taking radical measures to change the conditions of its regulation.
Cross-border electronic commerce is considered as one of the key tools for increasing the efficiency and scale of foreign trade, becoming at the same time one of the leading sources of filling the budget of many states. In the era of digital technologies, it is important how well the legal mechanisms for the customs regulation of e-commerce are developed. However, within the framework of EEU Customs legislation, some legal mechanisms have been developed to control the flow of goods with international postal parcels, but the discussion of the possibilities of improving the customs legislation in this area does not stop.
A system of customs regulation of e-commerce has been built on the territory of the EEU, but it needs constant improvement in accordance with the new realities. The basic principles of customs regulation of e-commerce in the EEU are specified in the Customs Code of the EEU and Federal Law No. 289. It is established by legislative acts that the applied instruments and control mechanisms are based on the provisions of the international treaties of the Eurasian Economic Union.
However, there is a “loophole” in the legislation regarding this type of trade. The high duty-free threshold makes it possible to bypass the legal status of “goods for personal use” and sell them on the market. There are also differences in terminology and approaches to the regulation of electronic commerce in the EEU member states’ legislation. For this reason, especially within the customs union, it is important to agree on measures aimed at this industry.
Harnessing the benefits of e-commerce, including the adoption and implementation of trade facilitation measures, including paperless trading, pre-declaration, expedited shipments and e-payments, is important for developing economies where e-commerce is relatively new.
Customs services in different countries of the world are implementing measures to digitize e-commerce transactions. These include electronic processing of documents, electronic payment of taxes and duties, use of digital signatures, implementation of a single window, automation of customs and border procedures and other processes.
In this context, the development of the pillars of e-commerce regulation, including the toolkit of customs tariff regulation, becomes important. This process is also accompanied by the development of trade facilitation measures.
EEU businesses do not taking advantage of all the opportunities that are opening up by digital transformation, including digital trade channels for exports. This is partly explained by barriers to entering new markets, lack of awareness of target markets, high costs of customs formalities for export operations, uncompetitive conditions offered to Eurasian businesses on global e-commerce platforms, and a number of other circumstances.
The international best practice of creating a regulatory normative-legal framework proves that, in addition to individual components regulating specific elements of digital trade procedures, it is important to have a unified legal environment and agreed policy for EEU member states as the main priority direction for the development of digital trade.
In order to ensure the digital transformation of markets, it is important to make a transition to electronic document circulation between the EEU member states. This requires mutual recognition of electronic signatures both with EEU member states and with third countries. Therefore, it is necessary to fix the validity of electronic documents in foreign commercial electronic document circulation from a legal point of view. In addition, it is necessary to harmonize the rules of conducting international e-commerce, actions to protect the rights of consumers in the digital market.
The procedure and requirements for the conclusion of a foreign trade contract, the preparation of invoices, bills of lading, and other documents in electronic form should be legislated. This will not only facilitate the business procedures, but will also enable state administration bodies to control the information provided, simplify the procedure for calculating and collecting indirect taxes, labeling of goods and the ability to track their movement, etc.
In order to implement all this, it is necessary to develop the organizational and legislative foundations of supranational electronic document circulation.
Susanna Aghajanyan