世界经济论坛-交付货物：电子商务物流转型（英文）.docx

WhitePaperDeliveringtheGoods:E‑commerceLogisticsTransformationOctober2018 ContentsIntroduction4Thee‑commercegamechanger5Mappinglogisticsplayers6Associatede‑commercechallenges9Roadblocksforsmallbusiness11Emergingeconomies13Logisticsandtradepolicy14Tradefacilitation:What’srelevant?15Scalinglogisticsanddeliveryservices19Handlingtax22Postalmodernization24Nextsteps25Acknowledgements26Endnote27 IntroductionE‑commercehasthepotentialtooffermicro‑,small‑andmedium‑sizedenterprises(MSMEs)almostinstantaccesstotheglobalmarketlikeneverbefore.Smallbusinessescantradewithahighernumberofcustomersandpartnersthanmightotherwisewalkpasttheirdoor.Inturn,anumberofimportantenablersplayaroleinmovingthee‑commerceenvironmentforward.Amongthese,logisticsanddeliveryservicesarecriticalforensuringgoodsorderedonlinephysicallyreachtheconsumer,andarereturnedwhensomethingisnotright.Thispaperfocusesongloballogisticssystems,bothintermsoftheindustryevolutioninresponsetoe‑commerceaswellasspecificchallengesthatneedtobeovercometoensurethatthebenefitsofglobale‑commercearewidelyspread.Thesubstantivefocusisonissuesrelatingtothephysicaldeliveryofgoodsboughtonlineandleavesasideanydiscussionofthedigitaldeliveryofe‑commerceservices.Thepaperdoesnotseektoprescribeaspecificpathforwardforcountries’tradepoliciesorlogisticsenvironment.Instead,itaimstoserve,undertheresponsibilityoftheWorldEconomicForumandwithinputfromexperts,asaconversationstarterwithinthecontextoftheEnablingE‑commercepublic‑privatedialogueinitiative. Thee‑commercegamechangerE‑commercehastransformedtheretailsectoroverthepasttwodecades.Well‑knownplayershavefacedrestructuring,orevenbankruptcy,amidfiercecompetitionfromemergentonlineplatforms.Thelatterdevelopedinnovativebusinessmodelsbasedonthespreadoftheinternetandothertechnologies–storesopen24/7viaalaptopormobiledevice,theabilitytocompareproductsandprices,anddeliverytotheconsumer’sdoororeventheirfridge.Lastyear,Walmartstartedpilotingaservicethatwouldallowitsdeliverydriversentrytoconsumers’homesviaapasscodeanda“smartlock”.Amazonisalsotestingasimilarservice.Thenewretailenvironmenthasledtoshiftsintheassociatedlogisticsandtransportsector.Companiesagileenoughtoembracechangingdistributionchannelswithahostofnewserviceshaveprospered.Notleastamongthesehavebeenstakeholdersresponsibleforlast‑milebusiness‑to‑consumer(B2C)andconsumer‑to‑consumer(C2C)deliveries.Newlogisticsserviceproviderslargeandsmallhavebeenborn.Thepostalsectorhasalsochangeddramaticallyinthepasttwodecades,withsomepreviouslynationalizedpostaloperatorstransformedintocommercialindependentactors,andsomepostaloperationsridingthee‑commercewaveofferingservicesakintocouriers.Attheoutset,itwasfarfromcertainthatmanyofthemajorexpressplayers,suchasUPS,FedExorDHL,wouldembracehomedeliveryduetothehighercostsinvolvedinthenumberofundeliveredparcelscausedbyabsentend‑recipients.E‑commercealsorequiredlogisticscompaniestoworkwithsmallerbusinesseslessusedtoshippinglocally,muchlessglobally.Yettodayitishardtoconveytheextentofthechangeinmanagementsentimentaswellasoperationalandtechnologicalfocus,withB2Cnowanimportantpartofthemajorplayers’thinkingandrevenues.Severalsmallernewlogisticsplayershavealsoemerged,aimingtocaptureashareofthegrowingsmall‑packagetradeinspecificallytargetingtheneedsofsmallbusinessesonfulfilment,warehousingandlogisticsservices.ExamplesincludewnDirectandILG.Lookingtothefuture,deliverytimesaregettingevershorter,withthenumberofsame‑dayandone‑ortwo‑hourdeliveryservicesrising.Theresultisaknock‑oneffectoncustomerexpectations.End‑recipientsaredemandinggreaterflexibilityaswellasmoredeliveryoptions,fittingaroundtheirlifestyles,ratherthanaroundtheoperationalprocessesofparceldeliverycompanies.Technologyisbeingharnessedtobridgethegap–leadingtomoreresponsivecustomerserviceandconvenienceforbothshippersandend‑recipients.Technologysolutionsare,however,morefrequentlyappliedbylargefirmsduetothehighcostsinvolved.Alternativedeliverysolutionsarebeingdeveloped.Lockers,in‑carandpick‑up/drop‑offnetworksaregrowinginpopularityasretailersfacerisingcostpressurestoensuree‑commerceordersaredeliveredfirsttime.Manylogisticsprovidershavetailoredvalue‑addedsolutionsfortransport,fulfilmentandreturns.Cross‑bordere‑commerceisgrowinginpopularitythankstotheborderlesspotentialofthedigitaleconomy.ConsultancyfirmForresterforecastsannualglobale‑commercegrowthof17%between2017and2022,comparedwith12%foroveralle‑commerce(cross‑borderanddomestic,B2BandB2C).1AreportbyDHLsuggeststhatcross‑bordere‑commercealreadyaccountsfor15%oftotale‑commercesalesandwillexpandto22%by2020.2Onesignal,howeverimprecise,ofcross‑borderB2Ce‑commerceexpansioncanbeseenintheuptickofinternationalparcelshipments.AccordingtotheUniversalPostalUnion(UPU),theseincreasedby73%between2011and2015.Thescopeofwhatissoldgloballyonlineisalsochanging.Fashionandelectronicshavelongbeencross‑bordertopsellers,butconsumersarenowbranchingoutfurthertoproducecategoriesincludingbeautyandcosmetics,petcare,foodandbeverageitems,pharmaceuticals,homedecorandsportinggoods.Anincreaseine‑commerceonperishablegoodsormedicinerefillsundoubtedlyrequiresrapidandefficientcross‑borderdeliverylogistics.Despitesignificantopportunities,however,thesupportsystemsforcross‑bordere‑commercemaynotalwaysbeuptoscratch.Smallbusinesses,inparticular,whicharelessabletoshoulderfrictionalcosts,pointtotradechallengesrelatedtocustomsclearanceandadvancedknowledgeofdutiesortaxes.Often,cross‑bordere‑commerceoperationsrelyonestablishingseparatewarehousesorcentrallocationsindifferentcountries,asawayofminimizingborderhassle,shippingcostsandotherchallengesrelatedtogloballogistics.Althoughaworkaroundforsome,theassociatedcostsandinconvenienceunderscoretheimportanceofexamininglogisticsanddeliveryasavitalenablerofmoreinclusiveglobale‑commerce. MappinglogisticsplayersThelogisticsenvironmentanditsinteractionwithe‑commerceiscomplex,withdifferenttypesofprovidersandservices,competingandcooperating–Figure1offersasnapshot.Thevariousactorscansimplifybycategorizingintoe‑fulfilmentproviders;consolidators;last‑miledeliveryoperators;cross‑borderdelivery;andreverselogistics(alsoknownasreturns).E‑fulfilmentprovidersThefulfilmentofordersplacedonlinebyacustomercaneitherbeundertakenbytheretailer(“in‑house”)orbyathird‑partylogisticscompany(3PL)(“out‑sourced”).Somelargee‑retailers,suchasZulily(ahomedecorandfashioncompany),willundertaketheorderprocessing,picking,packing,labellinganddispatchthemselvesinordertohaveagreaterlevelofcontrolovertheprocess,whereassmallere‑retailersoromni‑channeloutfitsmayopttouse3PLsinordertobenefitfromtheirinvestmentintechnologysystemsandoperationalknow‑how.Figure1:Logisticse‑commercearenaThemarkethasbecomeblurredinrecentyearsasAmazon,amultinationale‑commercemarketplace,hasalsoprovidedlogisticsservicestootherretailers.“FulfilmentbyAmazon”,asitsofferingisknown,allowsMSMEstostoretheirproductsinAmazonwarehousesinvariouslocationsaroundtheworld.Thecompanywillthentakecareofthewholeorderprocessanddistribution,andwillmanagethelast‑miledelivery.ThemovehasbroughtAmazonintodirectcompetitionwithmany3PLs,although,forthetimebeing,somehaveenteredintowhathasbeentermed“co‑opetition”–withAmazonnotonlybeingacompetitorbutalsoamajorcustomerto3PLs.Incumbentlogisticsserviceproviders(LSPs)–suchasUPSandFedEx–havealsostartedtoprovidee‑fulfilmentservicestoMSMEs.Majoronlineretailers(largestglobale‑fulfilmentproviders)Othermajoronlineormulti‑channelretailersSource:www.ti‑insight.comLogisticsserviceprovidersStart‑upsMajorlast‑mileplayersthatcoulscaleuptoe‑fulfilmentrapidlyOthers ConsolidatorsInviewoftheexponentialgrowthofsmall‑parcelshipment–whichbydefaulttendtobesingle‑itemshipments–fromB2CandC2C,thereisanincreasingneedfortwologisticssolutions,notablyconsolidationanda“pipelineapproach”combinedwithlocaldistributioncentres.First,withcountlesssmallparcelstravellingtogetheroverpartsofthetotaljourney,theclassicalroleofthefreightforwardertoconsolidateanddeconsolidatetheparcelsbecomesincreasinglyimportant.Reducinghandlingatdifferenttrans‑shipmentlocationsbycombiningparcelsinlargerunits/containerswillreducecosts.Second,forgoodsthatareidenticalorcanbesubstituted,thereisaneedtomakelargeruseofregionalorlocaldistributioncentres.Ifacustomerordersabook,apart,orabananaonline,theoriginalproductmaycomefromabroadandfromaconsiderabledistance,yetquickdeliveryismadepossibleifthesameitemisstoredclosertohome.Onceordered,itwillbedeliveredfromthecloserlocation;however,areplacementisthendeliveredtothelocaldistributioncentrethroughthe“pipeline”.Thepipelinedoesnotneedtobethatfast,nordoestheitemneedtobeinasmallparcel,anditcanevenmakeuseofslowermodesoftransportsuchasseaorrailfreight.Thesetwoconceptsarenothingnew,butwillbecomeincreasinglyimportantinthecontextoftheexponentialgrowthofsmall‑parceltrade.Suchsolutionscanbehelpedbybothincreaseddigitalizationandtheexchangeofdataamongcarriers,portsandotherlogisticscentres,andshippers.However,althoughtechnologicalsolutionsoftenexist,manystakeholdersarenotyetequippedfor,orhavesufficienttrustin,data‑sharingsystems.3Last‑miledeliveryoperatorsPerformingthelast‑miledeliveryhasbecomeincreasinglycriticalasmoree‑commerceend‑recipientslookforquick,low‑cost,convenientandhigh‑qualitydelivery,requiringproviderstoreshapethewaygoodsaremovedthroughthefinalstageoftheirjourney.4Operationaldifferencesfromtraditionaltrade,particularlyinB2Ccontexts,includemorestopsperroute;greaterspreadofdeliverylocations;andahighernumberofunsuccessfuldeliveries.Afailuretosuccessfullydelivergoodsthefirsttimeroundmeansthelast‑mileproviderusuallyincurstheexpenseofanysubsequentdeliveryattempt.Higherlast‑miledeliverycostsinherentinsomeresidentialdestinationshavecreatednewplayers,includingdomesticregionalcarriers,localcouriersandcrowd‑sourcedindependentcontractors.Somee‑commerceplatformsarenowusingtechnologyadvancestodeployin‑houselast‑miledeliverysolutions.5Postaloperatorsareamajorlast‑miledeliveryserviceprovider.Inmanycountries,thesearerequiredtoserveallcitizensandvillageswithoutpricediscriminationthroughUniversalServiceObligations(USOs)–inotherwords,thepricetodelivertoafarmeronamountaintopmustbethesameasthepricetodelivertoanapartmentinthecity.Moreremoteandexpensivedeliverydestinationscanbeoffsetbyoperationsinurbancentres.Onechallengeforpolicy‑makersistoencourageprivate‑sectorinvestmentandinnovationaroundlogistics,whileavoidingbothmonopoliesandmarketinefficiencies.Thissectormaybepronetotheseinequalitiesduetotheeconomiesofscaleanddifferentialtreatmentbetweenpostaloperatorsandprivateexpresscarriersorotherentitieswhenitcomestocustomsdeclarations,liabilityandsoon.Cross‑borderdeliveryHistorically,thecross‑borderdeliverymarketwasrelativelyconcentrated,particularlyattheone‑tothree‑daypremiumend,withhouseholdnamessuchasDHL,FedExandUPSleadingthepack.Newtechnologiesandservicesofferedbyretailersande‑commerceplatformssuchasAlibaba,AmazonorWalmartarepushingintothefield,too.Recipientsmayalsobewillingtoacceptathree‑tosix‑daywaittimefordeliveryatlow,ifnotfree,shippingprices.Thelowerendofthemarketismorediverse,withpostofficesplayingamoresignificantrolealongsideothermarketserviceproviders.InEurope,forexample,wherecross‑borderdeliveryservicesbyroadaresignificant,inadditiontothethreeaforementionedintegrators(DHL,FedExandUPS)andpostaloperators,DPD(asubsidiaryoftheFrenchpostofficeLaPoste)andGLS(asubsidiaryoftheBritishpostalserviceRoyalMail)havealsodevelopedpan‑EuropeannetworkstoparticipateinEurope’sgrowinge‑commercedeliverymarket.ReverselogisticsAlongwithincreasedonlinepurchases,sotoocomemorereturns.Returnsmaybeshippedbacktoretailersortakentophysicallocations,suchastheretailerstorefront,carrierretaileroutletsorotheracceptancelocations.Inanefforttoimprovetheonlinecustomerbuyingexperience,retailershaveadoptedsolutionsthatfacilitatesmoothandefficientreturnsservices,including:–Pre‑printedreturnslabelsandre‑sealablepackagingincludedinparcels–Anautomatedrefundprocesswithsimpleinstructionsandclearprocedures–Anoptiontoreturnmerchandisetoaphysicallocation–eitherabricks‑and‑mortaroutlet,apostofficeoralocationinanalternativedeliverynetwork,suchasaparcelstoreorlocker.Inmanyscenarios,though,theintroductionofsuchservicesmeansthattheretailerisdependentonthelast‑mileprovidertofacilitatethereturnsprocess.Thetrendcanhaveanimpactthroughoutthedeliveryservicenetwork, notleastintermsofthevolumeitgenerates,andthecostimplications,whichexertdownwardpressureonalreadythinmargins.Logisticssolutionsinvolvethegatheringofreturneditems,determiningiftheitemscanberesoldordisposedofandthensubmittingtheitemsintotheproperchannelofdistribution.Duetovaryingindividualcountrylawsandregulations,muchofthishandlingisdoneinthecountryinwhichthereturnsoccur.Last‑mileprovidershaveinvestedinsupportingreturnsoperationsandniche‑marketentrantshavedeveloped.PerhapsthemostnotableexampleisFedEx’sacquisitionin2015ofreverselogisticsspecialistGencoDistributionSystemsfor$1.4billion.Nationalpostofficeshavealsoincreasedreturnsofferings,eitherpaidforornotbytheseller.Ineithercase,postalnetworksprovidelow‑costoptionsandtypicallyhaveawiderangeofgeographiclocationstoacceptpackagereturns. Associatede‑commercechallengesAshasbeendescribed,e‑commercesalesrequirelogisticssystemsthatareoftenmorecomplexthanstorefrontsales.Thefollowingsectiontakesacloserlookatafewoftheoperational,regulatoryandsocialchallengesinthisnewlandscape.SustainabletransportCitiesacrosstheworld,inbothdevelopedmarketsandalsoemergingeconomies,areexperiencingrapidincreasesintheirpopulation,aswellassufferingfromunacceptablyhighvehicleemissions.6Thetrendhasaknock‑onimpactonthemovementofparcelsinto,andaround,theselargepopulationconurbations.Manycitieshaveimplementedstrategiestocombatbothcongestionandpollution.Somecitiesaregoingfurtherandhaveproposedtheoutrightbanningofdieseland,insomeinstances,petrolvehiclesfromcitycentreswithinaveryshorttimeframe.Theimpactofthesemovesonlast‑miledeliveriesisyettobefullyunderstood.Awareofthetrends,however,manyparcelcompaniesandnationalpostoperatorsareinvestingheavilyinvehiclespoweredbyelectricityaswellasalternativefuels.7The‘gigeconomy’Volatilityinthee‑commercelogisticsmarket,characterizedbyfrequentpeaksandtroughsofdemand,hasmeantthatthevastmajorityoflast‑miledeliverycompanieshaveadoptedanoutsourcedmodel.Subcontractorsbearnotonlythecostofinvestmentintransportassets,butalsocarrytheriskofrevenuesbybeingpaid“bythedrop”orbythemile.Thee‑commercemarketissuchthatso‑called“freeshipping”isamajorsellingpointformanycompanies.8Thecostsofthismarketingdeviceareoftensharedbythecarrier,resultinginultra‑lowratesofremuneration.Thelowbarrierstomarketentryandaplentifulsupplyofpeoplewillingtotakeonalow‑skilledjobhavemeantthattheamountpaidbysomecarriersisbarelyenoughtocoverthecostofrunningavehicle.Somegovernmentsareconcernedthattheoutsourcedmodelhasresultedintaxorsocialbenefitsavoidancebysomeworkersandemployerswithinformalworkcontractsornewtypesofemployer‑employeerelationships.Increasedregulationofgig‑economylabourmarketscouldtransformthecostbaseofthesectorandaffectitsabilitytobalancesupplywiththepeaksandtroughsofdemand.Thiswouldhaveimplicationsforcarriers,e‑commercecompaniesandconsumers.HandlingpaymentsManyemergingeconomiesstillhaveconsumerswithahighpreferenceforcash.9Inparticular,insub‑SaharanAfrica,only34%ofresidentsovertheageof15haveabankaccount,and50%ofe‑commercetransactionsarepaidby“cashondelivery”(COD).10Handingcashovertothedeliverydriverincursaveryhighreturnrate,especiallyoncross‑bordertransactionswherethetransittimeisfarlonger.Sometimesduringthetimethatittakestodeliverthegoods,theconsumerhasfoundasimilarproductlocally.Asthereisnopenalty,orneedtorequestarefund,thepurchasersimplyrefusestoaccepttheitem.Theresultisadditionalcostforthee‑commerceseller.Evenwhenpurchasesarecompleted,thelast‑mileoperatormusttransportthecashpaymentbacktoasecurefacility,withcorrespondingstepsthereafterforitreachthemerchant.Somecompaniesusetheservicesoflocalretailoutletsthatoffercash‑collectionservicestoreducetherisk.Thefundsarethensentelectronicallybacktothemerchant.Insomeinstances,retailerswilloffertheoptionforcustomerstopaycashforitemspurchasedonline,whichcanreducetheburdenonthedelivery‑serviceportionofthee‑commercesupplychain.ManagingreturnsFollowingonfromtheabove,howretailersdealwithreturnsisamongthemostpressingissuesfacingtheindustry.TheColographyGroupInc.,amarketresearchcompanythatsolelystudiesthepackageshippingmarket,hasfoundtherateofonlinereturnscanaverageanywherebetween25%and60%dependingonthecountryandthetypeofgoodsbeingreturned.11IntheUSAalone,onespecialisttechcompany,Optoro,putsthevalueof2017holidayreturnsat$90billionandastaggering$260billionacrosstheyearasawhole.Upto30%ofe‑retailconsumerswillreturngifts,withjewellery,electronics,fashionandhouseholdgoodsamongthemostfrequentitems.On3January2018,dubbed“NationalReturnsDay”byUPS,theexpressproviderexpected1.4millionitemstobereturned–an8%increaseonthepreviousyear.12UPSestimatesthatthecostsassociatedwithreturnsitprocessesrangefrom20%to65%ofthetotalvalueofthegoodssold,dependingonthecommodityinvolved.13US‑basedtechnologyproviderDatexestimatesthatreturningashop‑boughtgoodcoststheretaileronaverage$3anditisusuallybackontheshelfbythenextday.However,areturncancostanonlineretailer$6and,duetothecomplexityoftheprocess,takeatleastfourdaysbeforeitbecomesavailableforresale.14Anotherconsultancy,ClearReturns,estimatesthat£600million($785million)ofstockintheUKboughtovertheBlackFridayweekendinNovemberwasonaveragestilltiedupinthereturnloopinmid‑December.15 Cross‑borderconundrumsSomeofthechallengesmentionedabovearecompoundedwhensellersandcustomersinteractoverseas.Forastart,customsauthoritiesandotherregulatorshavetodealwith:–Increasedvolumesofsmall‑parcelandlow‑valueshipmentsthatrequiredifferenthandlingcapacities–Tradersthatmaynotbewellversedontherulesanddocumentationrequiredtomovegoodsinternationally–TraderswhohavelittleornounderstandingoftaxanddutiespayableontheirconsignmentsFromabusinessperspective,cross‑borderreturnsaremoreexpensive.Somehaveadopteddifferentstrategiestocope.Forexample,whenUK‑basede‑retailerASOSstartedtoserveUScustomers,itdidsofromitsUKstockholding.Toreducereturnsoutlays–whichcanbeashighas50–60%inthefashionsector–ASOSdirectedallUSreturnstoaUSdistributioncentre,theintentionbeingnotjusttoavoiddoubleduties,transportandothercosts,buttoalsobuildupsomeinventoryinthecountry.Itshouldbenotedthatconsumers,too,canfacesignificantchallengestryingtoreturngoodspurchasedinternationally–particularlywhensellershavenotputinplaceadequateprocessesormaybefraudulent.Thereisnointernational“consumerprotectionagency”,andthemeansforsettlingdisputeswithamerchantinanothercountryarepatchy.Thetopicofonlineconsumerprotectionande‑commerceisgainingincreasingimportanceinvariousinternationalpolicyforums,andisthesubjectofaforthcomingWorldEconomicForumwhitepaper. RoadblocksforsmallbusinessAlthoughMSMEsknowofglobale‑commerceopportunities,manymaystillbeunsurehowbesttonavigatedifficultwaterswhenitcomestocross‑borderexportsorunabletosinkthecosts.Logisticschallengesseenfromtheperspectiveofsmallbusinessesinclude:–Pricing:someMSMEscomplainthattherateschargedbylargeexpresscompaniesforindividualB2Cpackagesarenotcompetitivefortheirbusinessmodel.Butalthoughpostaloperatorsofferbetterprices,theselackarangeofimportantservicessuchastraceabilityandsupportforcustomsclearance.–Traceability:thoughoftencheaper,postaloperatorslacktheend‑to‑endvisibilityprovidedbyexpresscarriers.Onesmallbusinesscommentatordescribedtheprocessoftransitionfromonepostaloperator’snetworktoanother’sasa“blackhole”.Theremaybeseveralhoursorevendaysduringwhichtheparcelcannotbetrackedandthereislittleaccountability.–Customsdutiesandtax:manybusinessesandonlineplatformsstrugglewithcalculatingtaxanddutiespayableoncross‑bordershipments,especiallywhenusingnationalpostalsystems.Sendingaretrospectivebilltotheend‑recipientwillputmanyconsumersoffbuyinggoodsfromforeigntraders.ThiswillconsequentlyimpactnegativelyonMSMEswhoseinvaluableonlinetrustratingsmaybeaffected.–Returns:MSMEslacktheresourcestoestablishrobustandcost‑effectivereturnsproceduresonaninternationalbasis.Thisisespeciallythecaseforlow‑valueshipments.Consumerstendtobediscouragedfrommakinganinitialpurchaseiftheyknowthattheywillhavetopaytheshippingcostsiftheyreturnaproduct.–Last‑miledeliveryservices:whereaslargeshippersofhighervalueitemshaveaccesstoafullrangeoflast‑mileserviceoffersfromexpressandcouriercompanies,MSMEsshippinglow‑valuegoodsdonotbenefittothesameextent.Thisputsthematacompetitivedisadvantage,especiallyagainstmarketleaderssuchasAmazonwhoownandmanagetheirownlogistics.Althoughsomecompaniesaredevelopingspecificlogisticsservices(bothupstreamanddown)forMSMEs,manyexistingsolutionswereneverestablishedwithsmallere‑retailersinmind.Toillustratethis:accordingtoaMSMEstudybyAgility’sonlinefreightservice,ShipaFreight,89%ofrespondentssaidtheirexportrevenuewillgrowoverthenextthreeyears,but94%alsoindicatedtheyhavefaceddifficultieswhenshippinginternationally.16Topchallengesrankedbysmallbusinessesintheresearchwere:costsbeingtoohighornothavinganaccuratepictureofafinallandedcost(42%ofrespondents);thestruggletofindtherightlogisticspartner(40%);difficultyunderstandingdocumentationrequirements(40%);logisticsprovidersbeingslowtorespondtotheirneeds(39%);cargobeingstoppedincustoms(39%);goodsbeinglostoruntraceable(27%);andsupplierslettingthemdown(26%).AccordingtoMSMErespondentstothe2017InternationalTradeCentre(ITC)competitivenesssurvey,highcostsinpostalandcourierdeliverywerethetopbottleneckforthecross‑borderdeliverofe‑commercegoods,followedbyfindingwarehousesanddeliveryatdestination,customsproceduresandduties,limitedaccesstodeliverywithtrackingability,anticipatingpayableduties,datalocalizationandpreparingdocumentation.17Thestudyalsonotedthattheshareoflogisticscostswithinfinalpricetendedtobenearlydoubleforsmallbusinessesindevelopingcountriescomparedwithdevelopedcountries.Thiscouldbetheresulteitheroflower‑valuee‑commerceshipmentsorthehighercostsoflogisticsservicesintheformer.UnpackingtheparticularneedsofMSMEsindevelopingcountrieswillbeimportanttoensurenewe‑commercetrendsworkfordevelopment–Figure2offersasnapshotcomparison.ManyMSMEsviewtechnologyastheanswertoovercomingtheseissues,with86%ofShipaFreightsurveyrespondentsbelievingthatitwill“leveltheplayingfield”forthemtooperateglobally.Oneexamplewouldbeatechnology‑drivensolutionthatlowerstransactioncostsandincreasestransparencythroughouttheshippingprocess.ShipaFreightallowsuserstogetratequotesandbook,payandtrackoceanandairshipmentsaroundtheworld.TheeBayGlobalShippingProgrammecombinessoftwaredisplayingfulllandingcoststocustomerswithaseriesofnationallogisticshubstosimplifysalesinover50countriesforusersofitsmarketplace.Someexpertsconsiderthatlatesttechnologicaldevelopments,suchasarounddistributedledgertechnology(DLT)andblockchain,willhelpleadtomoreimprovementsstillforsmallbusinesstrade(seeBox1). Box1:ThelatestbuzzIfitbecomesmoremainstream,DLTandtheuseofblockchaincouldofferanotherusefultoolforsmallbusinessesgrapplingwithexport‑relatedlogisticschallenges.DLTsystemscanprovideasecurewayofexchangingvalueorinformationbetweenmultipleactorswithoutrelyingonathirdpartytomediatethetransaction.Intheory,theapplicationofDLTsystemstotradeprocessescouldincreaseefficiencyandtransparency,andsomeinitialventuresarebeingrolledout.TheIBMandMaersk‑led“TradeLens”usesablockchaincomponentaspartofabroaderservicethatallowsuserstosharerelevanttradeprocessingdocuments.Theserviceisfeepaying,however,andmainlyforfull‑containerfreight–meaninge‑commerceusersmayneedtomaintainotherITsystemsforairfreightorless‑than‑containerloadsmorecommontotheindustry’slogisticsdemands.18OtherstakeholdersareexploringtheapplicationofDLTsolutionstogovernment‑ledforeign‑tradesinglewindowsforthesubmissionofrequiredtradedocumentationortobettermanageportlogistics.Forexample,WaveoffersablockchainapplicationaimedatdigitizingtheBillofLading,alegaldocumentbetweenashipperandcarrieroutliningthenatureanddestinationofgoodsinshipment.Skuchain,supportedbyseveralinternationalbanks,usesablockchainsolutiontoeliminateLettersofCredit,creatingamorereadilyaccessibleglobalcommercialtrustenvironment.Thedevelopmentofthesetools,however,isnotwithoutoperational,interoperabilityandregulatorychallengesthatneedtobefurtherunpackedforthistechnologytobecomeatrulygo‑totoolforMSMEs.19Source:WorldEconomicForumE‑commerceExpertGroupFigure2:TheproportionofSMEleaderswhosaythefollowingissuesarechallengingSource:ShipaFreight,ShipforSuccess:SMEsandInternationalTrade,2018 EmergingeconomiesChinaisexpectedtodriveasignificantvolumeofcross‑bordere‑commerceduetoalargeandgrowingmiddle‑classhungerforforeignproducts.ThescaleofChinesee‑commerceisalreadysignificant,withthecountrybeinghometoapproximately20,000deliverycompanies,morethan400ofwhichoperateacrossbordersaccordingtotheChineseStatePostalBureau.20Itisestimatedthataround130millione‑commerceparcelsaredeliveredperdayinthecountry.Thishasplacedextremepressurenotonlyonthecountry’sexistingtransportinfrastructure,butalsoonthemarketstructuresandmechanicsneededtokeeppacewiththegrowth.Tofillthevoid,majore‑commerceplatforms,suchasAlibabaandJD.com,haveinvestedmanybillionsofdollarsinbuildingoutlogisticsandlast‑miledeliverynetworksaswellasthetechnologiesnecessarytoprovidesupply‑chainvisibility.PanningouttoalookatSouth‑EastAsia,thee‑commercemarketisexpectedtogrowwithacompoundannualgrowthrateof32%overthenextfiveyears.21Theregionishometosome600millionconsumers,260millionofwhomarealreadyonline.Severalmajore‑commerceplatformshaveincreasedtheirinterestinthewiderregion–butsmallbusinessesmaynotalwaysbeabletoexploitthistrend.InAsia‑Pacificmorebroadly,forexample,aFedExstudyfoundthat,while65%ofMSMErespondents“havetheambitiontogrowtheirbusinessinternationally”,22thepotentialcostsofexportingwereproblematic(34%ofrespondents).India’se‑commercemarket,meanwhile,ispredictedtogrowbyaspectacular1,200%to$200billionby2026,upfrom$15billionin2016,accordingtoMorganStanley.However,in2017,onlyaround14%ofIndia’sinternetusersshoppedonline,comparedwithalmost64%inChina.23Amajorbarriertoe‑commerceuptakeinvolveslast‑miledeliverytoconsumersoutsideofthemajorurbanareas.Developingnationwideparcelsnetworkstoincludesmallertownsandcities,letaloneruralareas,hasbeenproblematic.Handlingcashondelivery(particularlypopularinIndia)andreturnsoversuchlongdistancesareadditionalchallengesthatneedtobeaddressedifonlineshoppingistogainmainstreamadoption.IntheMiddleEast,theregionale‑commercemarketisprojectedtoreach$69billionby2020,morethandoubleits2016value.24Around71%oftheregionalmarketmonetaryworthwillbeisolatedtotwocountries,SaudiArabiaandtheUnitedArabEmirates(UAE),withrespectivevaluesof$22billionand$27billion.Approximately29%ofconsumersintheMiddleEastmakeonlinepurchasesasof2017.However,despiteanoverallsentimentofreadinesstoembracee‑commerce,last‑miledeliveryoutsideofmajorurbanareasalsoremainsachallenge.Afast‑growingmiddleclassinLatinAmericabodeswellfore‑commerce.Butreliabilityofdelivery,andsecurity,aswellasmonetaryandtimecostsforcustomsproceduresremainmajorconcernsthathavecontributedtoreducedtake‑up.OnlyahandfulofLatinAmericacountriesareactivee‑commerceplayers,withthetopthreeaccountingforaround70%ofallregionaltransactionsbyvalue–includingBrazil,MexicoandArgentina.Thelast‑milesectordoesnothavetherangeofdeliveryoptionsandspeedofdeliveryavailableinmanyotherpartsoftheworld,whileborderefficiencyremainslowinsomecountries.AccordingtoasurveyoffirmsusingtheInter‑AmericanDevelopmentBank(IDB)ConnectAmericasplatform,some35%saidthatpoorlogisticswerethemostseriousobstacletocross‑bordere‑commerce,whilejustover30%pointedtoburdensomecustomsregulations.25Highdemandforforeigngoodsintheregion,meanwhile,especiallyfromtheUS,Chinese,Japanese,SouthKoreanandGermanmarkets,hasbeenoffsetbyshiftingfiscalpoliciesdesignedtoprotectdomesticmarketsandpreventtheoutflowofcurrencies.Thishasoftenfrustratedeffortsbythemajorinternationalexpressparcelsoperatorstoinvestinsustainablee‑commercelogisticsservices.AlthoughinternetusageratesinAfricaincreasedbymorethan20%in2017,26thedevelopmentofe‑commerceinmanycountrieshasbeenconstrainedbylimitedphysicalconnectivity,includingpoorsupplyandqualityofhardtransportinfrastructure–eveninurbanareas–inefficientoruncompetitivelogisticsservicesmarkets,lengthyregulatoryandcustomsprocesses,corruptionanddelays.27Theresultisthatsmallbusinesseswillpaymorefore‑commercelogisticsthantheircounterpartsindevelopedcountries.AccordingtotheUnitedNationsConferenceonTradeandDevelopment(UNCTAD),Africancountriescurrentlyhavethehighestfreightcostsasapercentageofimports,swiftlyfollowedbydevelopingeconomiesinOceania.28Africaisalsohometomanylandlockeddevelopingcountries(LLDCs)whosetradecostsdependasmuchontheefficiencyoftheirneighbours’transportservicesandcustomsprocessesastheirown.Butintegrationbetweencountriesisstillsomewhatlimitedinmanyinstances.Notonlyisthisregionalenvironmentcostlyforsmallbusinessestonavigate,buttrustalongthelogisticssupplychainisinshortsupply–affectingthebehaviourofbothbusinessesandconsumers. LogisticsandtradepolicyAsdescribed,thechallengesarounde‑commerceandlogisticsarevariedandspecifictolocal,nationalandregionalmarkets.Formanycountries,overlybureaucratictradeprocessesstifleopportunitiesforcross‑bordere‑commerce.Forothers,themostproblematicissuesarelast‑miledeliveryorreturns,evensimplywithinadomesticcontext.Whatevertheissue,tradepolicyhasaroletoplayinaddressingsomeoftheseconcerns,facilitatingfasterandmorefrictionlesstrade,aswellashelpingdriveinternationalinvestmentinlocalmarketsandinfrastructure.Thefollowingsectionslookatafewimportantareasthattradepolicy‑makerswishingtoaddresse‑commercelogisticsconcernsmaywanttoconsider.Insightsonpostalmodernizationarealsoprovided–giventheimportantrolestheseactorsplayinthesystem. Tradefacilitation:what’srelevant?TheWorldTradeOrganization(WTO)TradeFacilitationAgreement(TFA),whichcameintoforceinFebruary2017,offersonepowerfultoolforsupportingfastandreliableinternationaldeliveries.29Thedeal’soverarchinggoalistoremoveburdensomeredtapeatcountrybordersinordertofacilitategreaterlevelsofcross‑bordertrade.Itdoessobyoutliningspecificmeasuresonexpeditingthemovement,releaseandclearanceofgoodsthatcountriesmustworktowardsimplementing.TheTFAisnotane‑commercetreatyperse,butitdoesnotdiscriminatebetweenthetypesoftradetowhichitcanbeapplied,whethergoodspurchasedonlineorthroughtraditionalmeans.Borderfacilitationmeasuresareaboonforthosesellingsignificantamountsoflow‑valuepackagesgloballyviae‑commercesincemarginsforabsorbingtheassociatedcostsinthistypeoftradearetypicallylower.Reducedbordercomplicationscanalsohelppromotesmalle‑businessentryintoexportmarketsandvaluechains.Accordingtosomeestimates,fullimplementationoftheTFAcouldleadtoa60–80%increaseincross‑borderMSMEsalesinsomeeconomies.30SomeoftheTFA’sprovisionsmaybemorerelevantfore‑commercedeliveryneeds.AselectionaresummarizedinTable1(below),althoughotherscouldalsobeconsidered.TheseincludemeasuresontransparencyandaccessibilityofinformationforimportandexportfoundinArticle1.E‑tradersneedtoaccuratelycommunicatefinallandingcoststocustomers–andaccessingthisinformationdigitallyisimportantinacross‑bordere‑commercecontexttoavoidmisunderstandingsandlossoftrust.ThemeasuresoutlinedinArticle10tosimplifytradedocumentationareequallyvaluabletohelpmoreplayersnavigatecustomsclearance.Thecommitmentnottoholdgoodslongerthanisneededisbeneficialtothedemandsofspeedydeliveries.CooperationamongcustomsandotheragenciesasencouragedinArticle8furthercontributetoamorefunctionalenvironment.Simplestepssuchascoordinatingworkinghoursandinspectionscanhelpagenciesworkmoreefficiently.ThecombinationofmeasuresoutlinedinArticle7formthebasisforintegratorstohavegoodsreleasedrapidlybycustomsonorevenpriortoarrival.Undertheseconditions,betterdeliverydateestimatescanbegiven,andthesystemisbetteradaptedforagrowingvolumeofsmallshipments.Therisk‑managementprovisionprovidestheregulatoryfoundationstoreduceandremovethenumberofinspectionsattheborder.Adaptedrisk‑managementsystemsarevitaltodealwithlargevolumesofpackages.Theabilitytopaydutieselectronically,aswellastheelectronicacceptanceoftradedocuments(Article10),canhelpimprovecustomsefficiencyinsofarastheseprovisionsrelatetotheautomationofcustomsprocedures.31Bothelementsalsosupporttheestablishmentofelectronicsinglewindows.Theseareusuallyasingleinterfaceforsubmittingtradedocumentsforimport,exportandtransit‑relatedregulatoryrequirements.Electronicsinglewindowshavebeenfoundtocontributetoaneasiertradeenvironment.InSenegal,forexample,theimplementationoftheelectronicsinglewindowreducedtheborderpre‑clearanceandprocessingtimeby90%,fromanaverageoftwoweekstojustoneday.Thecostofborderprocesseshasdecreasedby60%.32 Table1:TFAprovisionsrelevanttoe‑commerceArticleProvisionsummaryArticle1.1–PublicationandAvailabilityofInformationWTOmemberstopublishinformationonimportandexportprocedures,applicabledutiesandtaxesandsoon,inanon‑discriminatoryandeasilyaccessiblemannerforgovernments,tradersandotherinterestedparties.Article1.2–InformationAvailableThroughInternetWTOmemberstomakeimport,exportandtransportrequirementsavailableonlinetothebestpossibleandpracticalextent.Article7.1–ReleaseandClearanceofGoodsWTOmemberstohaveinplaceproceduresthatallowrelevantimportdocumentstobesubmittedaheadofthearrivalofgoodsinordertoexpeditereleaseonarrival.Article7.2–ElectronicPaymentWTOmemberstoallowtheoptionofelectronicpaymentforduties,taxes,feesandchargescollectedbycustoms.Thisprovisionisusefultoacceleratepaperlesstrade.Article7.4–RiskManagementWTOmemberstomaintainarisk‑managementsystemforcustomscontrol,appliedinamannerthatavoidsarbitraryorunjustifiablediscrimination,oradisguisedrestrictiononinternationaltrade.Totheextentpossible,members’customscontrolsshouldbeconcentratedonhigh‑riskconsignmentswhilelow‑riskconsignmentsmaybeexpedited.Article7.7–TradeFacilitationforAuthorizedOperatorsWTOmemberstoprovideadditionaltradefacilitationmeasures–suchasdeferredpaymentofduties,lowinspectionrates,lowdocumentordatarequirements–toauthorizedoperators.Article7.8–ExpeditedShipmentsWTOmemberstomaintainproceduresforexpeditedreleaseofatleastthosegoodsenteringthroughaircargofacilitiestopersonsapplyingforsuchtreatment,subjecttoalistofpublishedcriteriaandguidelines.Article8–BorderAgencyCooperationWTOmembers’borderauthoritiestocooperateonmutuallyagreedtermswhereacommonborderisshared.Article10.1–FormalitiesandDocumentationRequirementsAseriesofprinciplesareoutlinedtosimplifytradedocumentation.Theseinclude:ensuringtheserequirementsareappliedwithaviewtorapidreleaseandclearance;anaimtoreducethetimeandcostofcompliancefortradersandoperators;ensuringtheyaretheleasttraderestrictiveoption,andarenotmaintainedwhennolongerneeded.ThroughaTFAcommittee,WTOmemberscansharethebestpracticesinthisarea.Article10.2–AcceptanceofCopiesWTOmembersshallendeavourtoacceptpaperorelectroniccopiesofimport,exportortransitdocuments.Article10.4–SingleWindowWTOmemberswillendeavourtoestablishormaintainasinglewindow,inotherwords,asingleentrypointfortraderstosubmitrequiredimport,exportortransitdocuments.Source:WorldEconomicForumE‑commerceExpertGroup AmbitiousimplementationoftheprovisionsinTable1couldbeausefulstepforcountrieslookingtofacilitatee‑commercelogistics.Doingsoaspartofaregionaleffortcouldbeonewaytohelpsmalle‑businessesindevelopingcountriesfindexportmarketsandgaintradeexperience–sincedistance,cultureandlanguageremainrelativelyimportanttradefactors,evenindigitalcontexts.Intra‑regionalcross‑borderparcelflowsarealreadygrowingfast,significantlysointheAssociationofSoutheastAsianNations(ASEAN)andthePacificAlliance.33Indeed,manygovernmentshaveincludede‑commerceprovisionsinregionalandpreferentialtradeagreements,includingthoserelevanttoborderclearanceanddelivery.SomeoftheseincludesimilarmeasuresasfoundintheTFA.Whilecountriescanunilaterallychoosetomaketheirimportandexportprocedureseasier,internationalcooperationcanforgecommonapproachesonprocessesthatworkforgovernments,smallbusinessandfuturetradegrowth.Policy‑makerslookingtofurthersupporte‑commercecouldconsiderundertakingfive“TFA‑plus”steps.ThesewouldbuildontheTFAtobettertargettherapidlymoving,small,low‑valueandreturns‑heavynatureofe‑commercegoodstradeaswellasB2Cneeds.First,governmentscouldcommittorefrainingfromerectingnewbarriersone‑commerceshipmentsthatarediscriminatoryorarbitrary.Examplestoavoidincludeincreasingsmall‑parcelinspectionratesorrequiringadditionaldocumentation.Second,countriescouldapplyaprincipleoffunctionalequivalence,non‑discriminationandtechnologyneutralitybetweentheuseofelectroniccommunicationsandpapercopiesfortradedocumentation,buildingonTFAArticle10.2.Thelatterencouragesthemovetowardsapaperlesstradeenvironmentandwouldbefurtherunderscoredbythisapproach.34Third,countriescouldapplythesesamethreeprinciplestotheire‑transaction,e‑signatureandauthenticationlaws(seeBox2).Theyarethefoundationalgovernancearchitectureforadigitalcommercialenvironment,providingtheparametersforcontracts,dealsorimportantdocumentstobeagreedbypartiesonlineandbelegallyadmissible.Lawsalignedwiththisapproacharepartoftheregulatoryenvironmentneededformodern‑tradefacilitation,suchassubmittingrequiredtrade‑administrationdocumentsdigitally,riskmanagementandproceduresforpre‑arrivalprocessingorusinge‑paymentsforduties.Box2:Whataree‑transactionrules?Agreeingtoatransactioninananalogueworldmayrequireproofofconsentachievedthroughdocumentationorasignature.Replicatingtheseproceduresinadigitalcontextcanposechallengeslinkedtoidentify,validity,dataconfidentialityandverification.Manycountrieshavee‑transactionlawsinplace,outliningrequirementsforthevalidityofane‑signature,orstipulatingwhereauthenticationprocessesarerequired.TheUnitedNationsCommissiononInternationalTradeLaw(UNCITRAL)hasoutlinedmodellawstohelpguidecountries’implementationofe‑transaction,e‑signatureanddigitalauthenticationregulatoryapproaches.Theprinciplesoffunctionalequivalence,non‑discriminationandtechnologyneutralityarepartofthesemodellaws.Source:WorldEconomicForum,MakingDealsinCyberspace:What’stheProblem?2017TheTFAaddressesseveraloftheseareas,thoughimplementationoftherelevantprovisionsispatchy,particularlyinrelationtobest‑endeavourefforts.Forexample,accordingtotheOECD’sTradeFacilitationIndicators(TFIs)in2017,onlyaroundhalfofmiddle‑incomecountrieshadsystemsinplacefore‑paymentofduties,aswellasforprocessingdigitalcertificatesandsignaturesinassociationwithautomateddeclarationandcargo‑processingsystems.Theresultswerelesserinlower‑incomecountries.35Anumberofbilateralandregionaltradeagreements(RTAs)doincludethetypesofprovisionslistedinstepstwoandthreeabove.TheComprehensiveandProgressiveAgreementforTrans‑PacificPartnership(CPTPP)compelspartiestoaccepttradeadministrationdocumentssubmittedelectronically,requirespartiestomaintaindomesticlegalframeworksconsistentwithrelevantUNCITRALe‑transactionmodellaws,andstipulatesthatadocumentsignature’slegalvaliditycannotbedeniedsimplybecauseitisinelectronicform.Otherexamplescouldbecited–researchbytheWTOfindsthatoftheRTAsnotifiedinitsdatabase,provisionsonthelegalequivalenceofelectronictradeadministrationdocumentswerethemostcommonmeasuresputforwardonpaperlesstrading,while48RTAsexplicitlyaddressedelectronicauthenticationandsignatures.Thereis,however,agooddealofheterogeneitybetweentheserelatedtothelanguageandscope.36Fourth,theexpressindustrygrouphassuggestedthatbenchmarksforsimplifiedentrycouldbeagreeduponforgoodsimports,inlinewiththeWorldCustomsOrganization(WCO)ImmediateReleaseGuidelines(IRG).37Todate,anestimated50countrieshaveimplementedsimplifiedgoodsentrythresholds,withvaryingrequirementsandrangesfrom$14to$11,000.38Acommonapproachdrawingonthe IRGcouldincludethefollowingcategories:correspondenceanddocuments;consignmentsbelowadutyortaxdeminimisthreshold(discussedinfurtherdetailbelow);andconsignmentsbelowaformaldeclaration.Forthefirstcategory,releasecouldbegranteduponprovisionofthetotalweightofthecorrespondenceanddocumentsarrivinginthesameconsignment.Inthesecondcategory,itissuggestedaconsolidateddeclarationwouldbesufficient,andthatinformationfordutyassessmentsuchasHSnumbers,importerregistrationandpowerofattorneycouldbeavoided.Inthethirdcategory,asimplifiedgoodsdeclarationcouldberequired,whiletheoptionofdutyandtaxcollectionperiodicallyonanaccountbasiswouldspeeduptheclearanceprocess.39Forsomeindustryexperts,anotherinnovativeapproachtofacilitatedutypaymentandcustomsclearanceisCanada’sGenericHarmonizedSystem(GHS).ThisautomatedsystemdividespersonalshipmentsofuptoCA$500intothreetariff“buckets”–genericMost‑Favoured‑Nation(MFN)ratesof0%,8%or20%basedonthegood’sdescription–providingpredictabilityofcostforshippersandreducingadministrativeexpensesforthecustomsagency.Fifth,returnedpackagescouldbereleasedwithoutaformaldeclarationrequirement,providedthereferencetooutboundshipmentanddeclarationisgiveninordertoreconcilebothshipments.Furtherworkonfacilitatingreturnsiscriticalgiventhesignificantnumberofreturnedpackagesine‑commerce.OverallimplementationoftheTFAbyWTOmembersstandsat60.4%.40GlobalaverageimplementationofWCOImmediateReleaseGuidelinesisaround47%.41Doesthismeanthatinternationalframeworksontradefacilitationarenotworkingorarenotuseful?Notnecessarily.Itmustbeborneinmindthatwhilenationallawscanbealignedtointernationalstandardsonpaperalmostovernight,thetransitionfromcommitmenttopracticeismuchmoredifficult.Theimplementationofinnovativecustomsproceduresandprocessesfacesanumberofdifficultiessuchasresourcerestraints,culturaldifferencesandusercapacities.Totalalignmentisalong‑termprocess,whiletheframeworksprovideinvaluablemarkersforcountriestoworktowards.The“marker”aspectmaybeusefulforcountriesthinkingaboutnewformsofcooperationtosupportmoree‑commercetradeopportunities.MuchhasalsobeenwrittenonthestructureoftheTFAandeconomicdevelopment.Theagreementprovidesdevelopingandlessdevelopedcountrieswiththespacetodeterminewhentheywillimplementindividualprovisionsandidentifywheretrade‑relatedtechnicalassistanceisrequiredtodoso.ManytechnicalassistanceorganizationsandpartnersarealreadyworkingoncapacitybuildingonTFAareasrelevanttoe‑commerce.Itcouldbehelpfulforthesetoproduceajointpublicationtrackingsuchinitiativesspecifically,aswellastheimpactone‑traders.Otherexamplesofongoingrelevantworkincludeajoint“GlobalTradeHelpdesk”maintainedbyITC,WTOandUNCTADdesignedtomakeiteasierforMSMEsandpolicy‑makerstoaccesstradedataandpracticalinformationontargetedmarkets.Thisinformationcanbeinvaluablefore‑commercesellersplanningthedeliveryofaproductinanothercountry.Theprivatesectorcanplayaroleincapacitybuildingone‑commerceborder‑relatedissues.Forexample,DHLhasparticipatedinanumberofcapacity‑buildingprojectsacrosstheBalkanregionandinAfrica,withcountriessuchasRwanda,tosupporttheimplementationofpre‑arrivalprocessestobettermanagesmallpackagetrade.TheGlobalAllianceforTradeFacilitationoffersaninstanceofapublic‑privateinitiativepluggingbusinessexpertiseintoborderclearancereformindevelopingcountries–linkedtoTFAimplementation.IdentifyingGlobalAllianceprojectsthathelpfullyimplemente‑commerce‑relevantTFAprovisionscouldbeaforward‑lookingapproach ScalinglogisticsanddeliveryservicesGenerallyspeaking,acountry’sexportcompetitivenessissignificantlyshapedbytheenvironmentforbringinggoodstomarket,atlowestpossiblecostsandinaccordancewithcustomerneeds.42Correspondingly,low‑qualityorexpensivetransportserviceoptions–suchastrucks,airplanesandtrains–canaffectthecostandspeedofdeliveryofgoodsboughtandsoldonline,whetherexportorimport.However,indicatorsfortransportandlogisticsservicesdonotseemtobegoingintherightdirectionfore‑commerce.TheWorldEconomicForumEnablingTradeIndex(ETI)foundthatavailabilityandqualityoftransportinfrastructureaveragedgloballyscoredamongthelowestofsevenpillarscriticalforboostingtradein2016.Theavailabilityandqualityoftransportservices,meanwhile,decreasedbetweenthe2014and2016ETIassessments.43ALogisticsPerformanceIndex(LPI)benchmarkingcountries’efficiencyinconnectingfirmstomarkets,meanwhile,findsthatthetop15best‑performingcountrieshavenotsignificantlychangedoverthepastdecadeandaremainlyadvancedeconomies.InthemostrecentLPI,high‑incomecountriesonaveragesurpassedlow‑incomecountries’scoresby48%.44Althoughmoreworkisneededtoimprovetheperformanceoflow‑incomeanddevelopingcountries,some,suchasChina,Thailand,SouthAfrica,India,IndonesiaandVietnam,havemaderecentadvances.Inordertomeetthedeliverydemandsofglobale‑commerce,sellersanddeliverypartnersneedfunctionalandextensiveinfrastructure,aswellastransportandlogisticsnetworksthatcombinenewtechnologies,multimodaltransportoperationsandcompliancewithtraderules.Barrierstotheprovisionofinternationaltransportandlogisticsservicesdoremain.Theserelatebothtomarketaccess–includinglimitationsonoperatinginacountry;therequirementtopartnerwithadomesticsupplier;restrictionsrelatedtoforeignequityintransportservices;restrictionsoncabotageoperations;domesticmonopolies–andtothedomesticregulatoryenvironment.Thelattercaninvolve,forexample,time‑consumingoperatinglicenceprocedures;government‑supportedmonopoliessuchasintheareaofcargohandling;discriminatorytreatmentaroundestablishmentlocationorsize;difficultyinsecuringairtrafficaccessforfreightflightsoraroundlandingsandtake‑offslots.TheOECDServicesTradeRestrictivenessIndex(STRI)suggeststhatservicetradebarriersrelatedtoairtransportservicesremainhigh,asisthecaseinsomeaspectsofmaritimeservicetrade.Forlogisticsservices,cargohandlingandcustomsbrokeragehavethehighestlevelofrestrictiveness,whiledistributionservicesinbothwholesaleandretailarefoundtoberelativelymoreopen.45Amoreopenenvironmentcouldimproveefficientaccesstoglobalnetworksforhome‑grownsmallbusinesses.Competitionbetweenservicesupplierscanreducepricesandraisethequalityofservicesoffered.Investmentliberalizationcanalsoencouragecapitalflowsintorelevantinfrastructureandnewtechnologiesthatarecriticalforrunningdeliverybusinessesacrossborders.Afacilitativeregulatoryenvironmentcanacceleratethesetrendsandmakesthebusinesscaseforoperatinginsmallerormoreremotemarketsthatmuchmoreappealing.46Whilethefocusofthispaperisonhowinternationalinvestmentandservicetradecanbefacilitated,itisclearthatdomesticinvestmentalsoplaysacriticalroleinthedevelopmentofinfrastructureandsystems.Manystudieshaveshownthatappropriateinvestmentintransportinfrastructurecanresultinincreasedcompetitivenessandproductivity;marketefficiencies;betterconnectivityandconsequentlyincreasedeconomicgrowth.Chinahasformanydecadesspentwellovertheinternationalaverageontransportinfrastructure.Despitesomedebateoverthisinvestment’svalueformoney,thereisnodoubtthatithasbeenamajorfactorinthecountry’seconomicdevelopment.47Trade‑relatedissuesforlogisticsandservicesfallwithinthescopeoftheWTOGeneralAgreementonTradeinServices(GATS).Makingnewcommitmentsrelevanttoe‑commercelogisticsnonethelesstouchesoncertainchallenges(seeBox3).Existingcommitmentsinrelevantsectorsalsoappearvariable.Addressingimpedimentstothesupplyofservicesthatsupporttransportisacaseinpoint.AccordingtoUNCTAD,areviewofsome40WTOmemberschedulesfoundthatabouttwo‑thirdshadmadenorelevantcommitmentsatall,whilehalfofthosethathaddonesocoveredonlyasmallportionofsignificantsub‑sectors,withexceptionsincludedincertaincases.48Atotalof54WTOmembershavemadecommitmentsonpostaland/orcourierservices.49However,manycountriesdoallowforeignexpressdeliveryproviderstooperate,withoutnecessarilyenteringthesecommitmentsintoGATSschedules.Thediscrepancylikelylinksbacktoalackofsectoralschedulingspecificity,togetherwiththeincreasedemphasisoninternationaltransportlinksasanimportantcompetitivenessfactor. Box3:GATScontextTheGATSoutlinesgeneralobligationsforWTOmembers’tradeinservicesandprovidesaframeworkforgovernmentstoopentheirmarketstointernationalservicesuppliersandinvestorsiftheywishtodoso.Marketaccessandnationaltreatmentcommitmentsaremadeinfourservicestrademodes:cross‑border(mode1);consumptionabroad(mode2);commercialpresence,includingthesupplyofservicestolocalconsumersbyaforeignproviderinvestinginalocalpresence(mode3);andtemporarymovementofnaturalpersons(mode4).TheGATScanapplytoallservicesectors,exceptforthoseused“intheexerciseofgovernmentalauthority”andmostservicesintheair‑transportsector.TheWTOservicessectoralclassificationlist(W/120)andassociatedUNProvisionalCentralProductClassification(CPC)–whichareusedtohelpcountriesunderstandandalignwitheachother’scommitments–doesnotprovideforaspecificcategoryforlogisticsanddeliveryservices.Elementsrelevanttothesupplyoftheseservicesareinsteadcapturedunderdifferentsectorsandsub‑sectorssuchasfreighttransportation,storageandwarehousingservices,aswellasinventorymanagementandsoon.Overtheyears,somestakeholdershavearguedthislackofspecificityhasheldbacknewtargetedmarket‑openingcommitments,orledtoinconsistenciesinmarkettreatment.The“postalandcourier”sub‑sectorhighlyrelevanttoe‑commercetoday,forexample,leavesuncertaintyonhowtodistinguishbetweencourierservicesandthoseprovidedbypostalauthoritiesonacompetitivebasis.Thereisalsonoseparatedistinctionforexpressdeliveryservices.ThetopichaspreviouslybeendebatedbyWTOMembers.61Source:Author’sanalysisWTOnegotiatingproposalsrelatedtologistics,transportanddelivery‑servicetradeweremadethroughoutmultilateralservicestalksinthe2000s–thoughwerenote‑commercespecific.Theproposals,amongotherthings,relatedtoincreasedmarketaccessandnationaltreatmentcommitments,orsoughttoclarifyclassificationissues,andinsomecasessuggestedaddressingregulatoryfriction.ThesetalksstalledaspartofbroadermultilateralnegotiatingchallengesundertheWTODohaRound.Aninitiativeby23WTOMembers(countingtheEU28asone)from2013onwardstonegotiateanewservicesdeal,theTradeinServicesAgreement(TiSA),includedrelevantsections.WhileeachTiSApartywouldindividuallydecidemarketaccessandnationaltreatmentcommitments,theagreementalsoplannedforaseriesofcommonrulesoncross‑cuttingservicesareas.Annexeswereonthetableinareassuchase‑commerce,maritime,road,airtransportanddeliveryservices.Aspectsofmostinteresttoe‑commercelogisticswouldlikelyhavebeeninthelastfourmentioned,withthee‑commerceannexmorefocusedonotherissues.Indeed,thebroadnatureofTiSA’sscopemeantthatitcoveredarangeofareasusefulto,butnotexclusiveto,e‑commerce,andprovidedaworkablesettingforcountriestotradeoffoversometoughnegotiatingissues.Althoughthetalksmadegoodprogress,TiSAdiscussionshavebeenfrozensincethefinalmonthsof2016.Morerecently,someWTOmembershaveraisedthesubjectofmarketopeningine‑commerce‑relatedsectorsoftradeingoodsandservicesinthecontextofdiscussionsbyagroupofjustunder100countriesonpossiblefuturenegotiations.50Attheregionallevel,theTrans‑PacificPartnership(TPP)negotiatedamong12Asia‑Pacificeconomiesdidbreaknewgroundinsomelogisticsservicesareasrelevanttoe‑commerce.Aswellasadoptinganambitiousapproachtoservicesliberalizationmoregenerally,51thecross‑bordertradeinserviceschapterincludedanannexoutliningrulestobeappliedtoexpressdeliveryservices.Theseincludedacommondefinitionofexpressdeliveryservices,ameansforeachpartytodefinethescopeoftheirnationalpostalmonopolyandaprohibitiononthelattercross‑subsidizingcompetitiveserviceswithrevenuesgeneratedfromthemonopolypostalservices.Itwouldalsohaveprohibitedpartiesrequiringexpressdeliverycompaniesfromsupplyingabasicuniversalpostalserviceasaconditionofentryorusingfeesleviedonthesetofundanothertypeofdeliveryservice.Existingmarketopennessfordeliveryserviceproviderswouldbemaintained.AUSdecisiontowithdrawfromtheTPP,however,ledtoitstransformationintotheCPTPPbytheremaining11parties.CertainTPParticlesweresuspendedintheprocess,includingthoseonpostalmonopolycross‑subsidization,aswellaslimitingtheabuseofpostalmonopolies.TheCPTPPdoescarryoverane‑commercechapterfocusedmorebroadlyonrulesrelevantforonlinegoodsandservicestrade.Whatlessonscanpolicy‑makerstakefrompastexperiencesmovingforward?CountrieswithambitionmaywishtorevisitadvancesmadeinTiSA,buttheyneedtorecognizethatthesewerepartofawiderdeal.AnotheroptioncouldbetoreviewapproachesmadeinpastWTOtalks,suchastheuseofa“checklist”forliberalizationcommitments.Aseriesofcorelogistics,transportandothersupportingservicessub‑sectorsthatenablee‑commercelogisticscouldbeidentifiedandusedasabasisfornegotiations.52Agreeingonthesewouldnonethelessrequirenavigatinghistoricallychallengingandcomplexareasthatarenotalwayse‑commercespecificorexclusive.Ananglecountriesmaywishtoexploreisthecommonguidelinesfordomesticrulesthataffecttheinternationalsupplyoflogisticsanddeliveryservices.Atthegloballevel,WTOmemberscantakeon“additionalcommitments”withintheGATS,whichhelpimprovethemarketenvironmentandpromotecompetition.OneinstancewherethishasbeendoneistheWTOBasicTelecommunicationsReferencePaper,designedtopromotepro‑competitivegovernanceprocesseswidelyrecognizedasthebestmethodologyfortheindustry.53InpreviousWTOservicenegotiations,somemembershavesuggestedconsideringadditionalcommitmentsintheareaoflogisticsservices,includingtheacceptanceofelectronicversionsoftradeadministrationdocuments,licensingrequirements,technicalstandardsandanti‑competitivepractices.54 Theconceptcouldberevisitedinamoretargetedmannerfore‑commerce.Althoughtheparameterswouldneedtobediscussedindetailbyinterestedpolicy‑makers,somegeneralsuggestionscouldserveasastartingpoint:–Encouragementforregulatorstopursuetechnology‑neutralapproachesrecognizingthecontinuedfast‑pacedchangeinthelogisticsindustrytomeetglobale‑commercedynamics.RequirementstouseaspecificITsystem,forexample,canslowinnovationanddeterinvestment.–Provisionsontransparencyofregulationsuchasaroundobtaininglogisticsservicesoperatinglicences.Accesstolicencesshouldbebasedonclearlyoutlinedandobjectivecriteria,andshouldnotbeadministratedinamannerthatwouldconstituteameansofarbitraryorunjustifiablerestrictionoradisguisedrestrictionontrade.–Therightforcountriestosafeguardservicesdesignedtomeetauniversalservicesobligation,providedtheseareadministeredinatransparent,non‑discriminatoryandcompetitivelyneutralmanner.–Clarificationsonthetypesofcommitmentsandexceptionstonotify.–Addressinganti‑competitivepracticesthatcouldresultfromcross‑subsidizationbypostalmonopolytoacompetitivemarketsegment.–Acommitmenttotheindependenceoftheregulatoryauthorityfromanymarketparticipant.Thiswouldhelpbothtoencourageinvestmentaswellasflaganycompetitionissuesrelatedtomarketdominancethatmayleadtoincreasedcostsforsellersandbuyers.Itisincreasinglyevidenttodaythattradeliberalizationmustbeaccompaniedbyanapproachthatbalancesreducedregulatoryfrictionwiththeachievementofotherpublicpolicyobjectives.Additionalcommitmentscouldbeonewayforgovernmentstocollectivelydefinetheseregulatoryguardrailswhilepursuingopennesstoglobale‑commerce. HandlingtaxNavigatingdiverseimportdutyandVATadministrationrulesisoftencitedasacumbersomeprocessbylargeandsmallbusinessesengaginginthephysicaldeliveryofgoodsboughtonline.Collectionandcompliancecanbecostly,whiletransparencycansometimesbeanissue.Itmaynotalwaysbeclearwhatstepsaforeignbusinessshouldtakewhensellingtoaforeignmarketviae‑commerce–forinstance,VATregistrationrequirementsorwhereVATshouldbeaccounted.55Furtherheadachesarisewhene‑commercesellersneedtopayimportdutiesintheirhomecountryforreturnedproducts.Doingsoisaparticularnuisancewhencustomersshoppingonlinebuyandreturnaproductmultipletimesinordertogettherightsizeorfit.Insomecountries,itispossibletoclaimarefundforimportdutiesandVATforreturnedandre‑exportedgoods,butsellersmustbeequippedwiththeknow‑howtodothis.AccordingtosurveydatafromITC,dutiesonreturnedproductsrepresented20%ofthebottlenecksperceivedbysmalle‑commercebusinessesintheaftersalesphaseofthee‑commerceprocesschain.56Thistopicaffectsthelogisticsanddelivery‑servicesarenaintwogeneralways:first,thedifficultiesofensuringcomplianceforlow‑valuepackages,whichmayoutweighthebenefitsofpursuingcross‑bordere‑commerce;andsecond,carriers’obligationstoenforcedutyandtaxcollection.Deminimisthreshold(DMT)valuationceilings,levelssetbyagovernmentbelowwhichimportedgoodsarenotchargeddutiesand/ortax,havelongbeenthesubjectofdebateintradecircles.Forsomeexperts,theseshouldbesetatalevelwherethecostofcollectionisnotgreaterthantheincomegained,andalsowithaviewtoencouragingtradeinlow‑valueitemsorinputsforavaluechain.Inthecontextofe‑commerce,ahighDMTcouldaddressadministrativecostsbornebydeliveryserviceprovidersthatarepassedontoe‑commercesellersorconsumers.Forotherstakeholders,thecollectionofdutiesandtaxesattheborderisperceivedasacriticalcontributiontopublic‑sectorfinancesthatcanbedifficult,inapoliticalsense,tojustifycutting.DMTlevelsvarygreatlybetweencountries–thoughtheytendtowardsthelowerend–asdothecriteriaforexemptions.Thehighestsitaround$800–$1,000,whileseveralaresetatjustafewdollarsorzero.Somedeminimisceilingsarespecifictopersonalshipments,samplesandgifts,whileothersareforpostalshipmentsonly.57TheWTOTFAencouragescountriestoprovideademinimisondutiesforexpeditingaircargoshipmentsthroughcustoms–thoughthevalueisnotprescribedandcompaniesseekingtobenefitmaybesubjecttoalistoflogisticalandhandlingcriteria.58Theprovisionexplicitlycoverscustomsdutiesandnotinternaltaxes,suchasvaluedaddedorexcisetaxes.Stakeholdersfavouringarevisitingofthedeminimissubjectasane‑commerceenablerhavesuggesteddifferentoptions.AspartoftheTFA‑plussimplifiedentryapproachdiscussedabove,theGlobalExpressAssociationrecommendssettingademinimisthresholdatnolessthan$200,basedoninvoicevalueandnotincludingtransportcosts.Foritemsabovethatthreshold,theimplementationofsmarterdutyandtaxcollectionmodelscouldhelpeasecompliance,includingmovingawayfromdutyandtaxcollectionatthebordertoallowperiodicpayments.Differentoptionsincludevendor,intermediary,transporter‑based,purchaser,financialintermediaryorhybridcollection–eachwithprosandcons.Inavendorcollectionmodel,non‑residentvendorsorsellerswithgrosssalesaboveacertainlimitwouldberequiredtoregisterintheimportingcountryandmakedutyortaxpayments.Makingtheregistrationprocessdigital,simpleandtransparentwouldmaketheprocesseasier,aswouldfocusingliabilityondutiesandVAT/GSTalone,anexplicitcarve‑outforothertaxliabilities,andnotrequiringpermanentestablishmentonshore.Ifmultiplecountriesallowintermediariestocompletetheformalitiesonbehalfofe‑commercesellers,thesecould,inturn,serveasa“one‑stopshop”forMSMEe‑commerceexporters.However,limitingperiodicdutyandtaxcollectiontointermediariesalonecouldcontributetomarketconcentration,orrendersmallbusinessesreliantexclusivelyonlargerplayerstoexportandfurthercementthelatterasdefactotaxcollectors.Otherexpertshaveproposedpursuinga“plurilateralagreement”ondeminimis.Somesuggestthat“trustedtrader”and“authorizedeconomicoperator”programmesimplementedbysomecountriestoacceleratelow‑riskcompanies’tradearestilltoochallengingforsmallbusinessestonavigate.Suominen(2017)hasinsteadproposedthatagroupofcountriesgraduallyraisedeminimislevelsinconcert.TheeffortshouldcoverbothcustomsandGST/VATdeminimislevels–evenwheretheseareseparated–withtheaimofreachingathresholdof$1,000.Participantscouldpursuedifferentimplementationschedules,potentiallygovernedbyminimumpercentagerisesperannum.ThedealcouldbeimplementedwithinaregionaltradeagreementorpursuedthroughtheWTO–thougha“closed”plurilateralagreementwouldbeapoliticalnon‑starter,andcreateaheadacheforcustomstodeterminepackageorigin,whiledoneonanMFNbasisitcouldraiseconcernsaboutfree‑riders.59StillotherexpertssuggestthatacommonlyagreedDMTislikelytoberelativelylowwhenmorecountriesareinvolved,andassuchcouldinadvertentlyresultinaracetothebottomsincethosewithahigherlevelcouldlowertheirsinresponse.Insomecountries,e‑commercehassparkeddebatesonequitabletaxtreatmentbetweendomesticandforeignsellersandretailers(seeBox4).TheWTOGATTArticleIII(2)requiresthatimportedproductsarenotsubjecttohigherinternaltaxesthanthoseappliedtosimilardomestic Commissionestimatestheportalcouldresultin€2.3billioninsavingsforbusinesses,anda€7billionincreaseinEUmemberstateVATrevenuesannually.66Someexpertshavesuggestedthatthenewrulesarehighlyburdensomeforsmallbusiness,addchallengesforthetransportsector,andincreaseconcernsovercomplianceeffectivenessduetothehighrisksoffraudulentvaluedeclaration.67InChina,anewcross‑bordertaxsystemwasinitiatedfrom8April2016.GoodspurchasedonlinefromoverseaswheretheelectronicinformationisaccessiblebyChinesecustomswillnowberequiredtopayimporttariffs,VATandconsumptiontaxasapplicable.Themoverepresentedashiftfromapreviousregimewhereinternationale‑commercepurchasesforpersonaluseweretreatedasparcelssubjecttoataxrateof10,20,30or50%dependingonthetypeofgoods.Underthenewsystem,singletransactionsunderroughly$300andannualtransactionsunder$3,000willbesubjecttoatemporarytariffexemptionandVATandconsumptionratesat70%ofthenormalrate.Whencustomscannotaccesstherelevantelectronicinformation,goodswillbesubjecttoanewparceltaxscale.Thetaxshiftwasalsoaccompaniedbya“positivelist”ofgoodsthatcanbesoldviacross‑bordere‑commerce,whilerestrictingthesaleofallothersthroughthischannel.Aseriesofcustomsclearanceandquarantinerequirementswerealsoaddedforcertainproducts.Subsequentdelaysandshiftsinimplementation,however,haveledtoconfusionamonge‑commerceretailersandlogisticsservicesprovidersalike–thelatteratthefrontlineofnavigatingcustoms.68IntheCanaryIslands,thedeminimisonlocalsalestaxandcustomspaperworkwasraisedfrom€22to€150inJune2017withanexplicitaimoffacilitatingonlinecommerce,whilereducingcostsforconsumersandbusinessimports.ResearchbyeBayfoundthatimplementationimportswithatransactionvaluebelowthedeminimisincreasedby6%permonthonaverage,whileequivalentexportsincreasedbyaround8%permonthonaverage.69Source:WorldEconomicForumE‑commerceExpertGroupproducts.Inthelongterm,technologicalsolutionsneedandwillbefoundtocollectdutiesandtaxesinaneasiermanner,thankstocustomsautomationandthedigitizationoftradeandlogistics.Whethergovernmentschoosetoimplementthese,andhow,aredifferentquestions.Oneinsightfromtherecentshiftsinvariouscountriesistheimportanceofgovernmenttransparencyinregardstothedevelopmentofnewtaxregimes.Increasedvisibilityandclarityonexpectedchanges,withadvancenotice,canhelpindustryefficientlymanagecomplianceandmakethelandscapeeasierforsmallbusinessestonavigate.Box4:E‑commercetaxchangesTheAustralianParliamentrecentlylegislatedtoapplyaGoodsandServices(GST)taxof10%onthesaleofalllow‑valueimportedgoodstoconsumersstarting1July2018usinganewapproachtocollection.Internationalvendorsorsuppliers(merchants,re‑deliverersoronlinemarketplaces)withannualsalesoverAU$75,000mustregisterwiththeAustralianTaxationOfficeandcollectGST.62Salesfromforeignvendorsbelowthisthresholdifmadethroughe‑commerceplatformsorre‑deliveriesmustalsopayGST.AdeminimisthresholdofAU$1000willremainforcustomsdutiesandreportingattheborder.GoodsandconsignmentsoverthatthresholdwillcontinuetopaydutiesandGSTthroughaborderassessmentmodel.Somestakeholdershavecriticizedthemove,notingitreliesonvoluntarycomplianceandhavecomplainedthatitisburdensome.Theshiftisbeingmonitoredbythegovernment.AnevaluationbytheAustralianGovernmentProductivityCommissionsuggeststhattherevenuecollectedwillbemodest,whileforeignsupplierswillincursignificantcompliancecosts,andconsumerswillfacehigherprices,butitisusefultestpilottoachievethepolicyobjectiveset.63Thailand,SingaporeandMalaysiaareamongothersexaminingloweringVATdeminimisthresholdstobettercaptureinternationale‑commercesales.64TheUSSupremeCourtalsoruledinJune2018thatstatescouldcompelretailerstocollectsalestaxesevenwhentheyarenotphysicallypresentinthemarket–amovewithimplicationsfordomesticandinternationalplatformsalike.TheEU,meanwhile,ismovingaheadwithanewVATe‑commercepackagetoenterintoforcebetween2019and2021.Startingin2003,non‑EUtaxablepersonssellingelectronicservicestocustomerscouldregisteronanEU‑wideportal,payingVATinasinglequarterlyreturn.TheportalredistributestheVATtorelevantEUmemberstatesinwhichthee‑servicewasconsumed.Thesystem,or“VATOne‑StopShop”(OSS),willnowbeextendedtocoverlow‑valuegoodsimports–withVATappliedbasedonthedestinationofthegoodswithconsumeranddeminimisexemptionsremoved.65Non‑EUtaxablepersonsshoulddesignateanintermediaryor“fiscalrepresentative”tosettletheVAT.Exceptionstothelatterarepossibleifcertaincriteriaaremet.Intotal,theEuropean PostalmodernizationSomepostaloperatorsaretransformingtomeettheneedsofthee‑commercemarket.TheUniversalPostalUnion(UPU),aspecializedagencyoftheUnitedNations,offersoneforumforintergovernmentalcooperationinthisarea.AguidingUPUobligationincludesensuringtheuniversalpostalserviceandguaranteeingthefreecirculationofpostalitemsoverasinglepostalterritorycomposedofmorethan200interconnectednetworks.TheUPUworkswithgovernmentsonpolicyimplementation,provideslegal,regulatoryandtechnicalsupport,andsetstheglobalpostalstrategy,regulationsandstandards.Itisundertakingseveralstepstoensurethepostalnetworkisfitforpurposetohandletheshiftfromletterstoparcelsandpackagesfuelledbye‑commerce.First,anewintegratedglobalframeworkofactivitiestocoordinateandacceleratee‑commercedevelopmentinthepostalsectortofacilitatecross‑bordertradehasbeencreatedwithUPUmembership,knownas“ECOMRPO”.ThisisacategoryofparcelunderUPUregulationsspecificallydesignedwithfeaturesthatmeettheneedsofe‑commercecustomers.Since2016,50UPUmembercountrieshaveimplementedthisparcelcategory.60Second,oneofthetopprioritiesidentifiedbytheUPUisensuringmembercountriesareinapositiontocomplywithemergingsupplychainrequirements,includingtheprovisionofelectronicadvancedata(EAD).In2014,theUPUcreatedalegalbasisfortheprovisionofEADbyamendingArticle8(PostalSecurity)oftheUniversalPostalConvention.In2017,theRegulationstotheConventionwerechangedtostipulatethatitemscontaininggoodsmaybesubjecttospecificimportcustoms‑andsecurity‑basedrequirementsforprovidingEAD,andthereforemustbeaccompaniedbytheappropriateUPUcustomsdeclarationformandbearauniqueitemidentifier.In2018,theUPUActswereamendedtomaketheapplicationofauniqueitemidentifier(barcode)mandatoryforallitemscontaininggoods.Third,andrelated,itisworkingonimproveddatasharingwithotheractorsinvolvedincross‑bordere‑commercedelivery.Forexample,effortsarealsounderwaywiththeInternationalAirTransportAssociation(IATA)andtheInternationalCivilAviationOrganization(ICAO)todevelopapostaldatamodelthatprovidesEADforsecuritypurposestoappropriatestakeholders.Technicalassistanceisaprioritytohelpachieveglobalpostaluniversalservicesobjectives.UPUtechnicalassistancecoverstheprovisionofmethodological,logistical,advisoryandcapacity‑buildingactivities(regionalworkshops,training),andadministrativeandequipmentpurchasesupport.Italsoincludesdevelopingandtranslatingprojectmaterialsintolocallanguages,distributingandanalysingquestionnaires,conductingfieldvisitsandsitemissionstoappraiserelevantprojects.Projectshavebeenlaunchedwithnationalpostaloperatorsinover100countriessince2016toimprovetheiroperationalreadinessfore‑commerce.Theactivitieshavesofarresultedincountryroadmapsandactionplanstoaddressthegapsintermsofoperationalreadinessfore‑commercefor36countriesinAfrica,18countriesintheArabregion,23countriesinAsiaPacific,21countriesintheCaribbeanregionand15countriesinLatinAmerica.Measurementcanhelptoacceleratechange.TheUPUhasdevelopedanIntegratedIndexforPostalDevelopment,dubbed“2IPD”,toassessthereliabilityandqualityofcountries’postalservices.Itiscompositeindex,withinputsdrawnfrom:UPUdata,includingpostalbigdata(over3billiontrackingrecordscheckedandanalysed),officialUPUpostalstatisticsdatabase(morethan100indicatorsavailablein2015),andimportantUPUsurveys(2016).Countriesaregivenascorerangingfrom0to100alongthefollowingfourvitaldimensionsofpostaldevelopment:–Reliability(measuresthelevelofpostalefficiency):Qualityofserviceperformance,includingpredictability,acrossallcategoriesofpostaldeliveryservices,withafocusonthedomesticandinboundcomponentsofthepostal‑deliveryprocessandoperations.–Reach(measuresthelevelofinternationalizationofpostalservices):Globalpostalconnectednessperformance,attheinternationallevel,acrossallcategoriesofinternationalpostaldeliveryservices.–Relevance(measuresthelevelofcompetitivenessinallmainmarkets):Intensityofdemandforthefullportfolioofpostalservicesineachpostalsegment,includingmail,logisticsandfinancialservices.–Resilience(measuresthelevelofadaptabilityofbusinessmodels):Capacitytoinnovate,deliverinclusivepostalservicesandintegratesustainabledevelopmenttargetsinpostalbusinessmodels.Policy‑makerscandrawontheresultstodevelopstrategiestoenhancethecontributionofpostalservicestotheeconomicandsocialinfrastructureoftheircountries.Regulatorscanbetteridentifythedevelopmentchallengesthatpostalservicesarefacingandbenefitfrommeaningfulinternationalcomparisons.Postoperatorscanbenchmarkrelativeoperationalandbusinessmodelstrengthsandweaknessesacrossdifferentlevelsofeconomicdevelopmentandgeographies,soastoimproveperformance. NextstepsToday,wearejuststartingtoseee‑commercelinksomeMSMEstointernationalmarkets,workingthroughlanguagebarriers,currencydifferencesandshippinghurdles.Notallofthesebarriersareeasilysurmounted,norwillthebenefitsofglobale‑commercebeautomatic.Torealizee‑commerceopportunitiesacrosstheworldforplayersofallsizes,aseriesofe‑commerce‑enablingpillarsneedtobeputinplaceorstrengthened.Thesepillarsinclude,amongotherthings,logisticsanddeliveryservices,onlinepaymentsystems,connectivityandtheabilitytomoveinformationacrossborders.Moreworkisneededtounderstandcountries’performanceintheseareasinrelationtoglobale‑commerceandactionstoimproveoutcomes,aswellasunpackingthepositiveornegativecausalitiesbetweenthese.Thepaperdidnotgointodetailonthetopicofcross‑borderdataflows,asitrequiresmorecomprehensivediscussionofthetypesofregulatoryapproachesthatcanbestbalanceinformationmovementwithfulfillingotherpolicyobjectivessuchasinrelationtoprivacy,financialsystemsecurityandsoon.Itisnonethelessessentialforfunctionalandefficientgloballogisticssystems.Manyofthestepsdescribedaboverelyoncross‑borderdataflows–fromdigitalcustomstointernationalservicestrade.Followingconsultationwithe‑commerceactors,thepaperdidtouchonsomeissuescountriescouldtakeforwardunilaterally–suchasontransport,logisticsanddeliveryservicesregulation,infrastructureinvestmentorpostalmodernization.Inothercases,importantdomesticdiscussionswillbehadontherightbalancefortaxtreatmentofforeignanddomesticretailers,bothphysicalanddigital.Italsohighlightedhowtradenegotiationscanofferonewayforgovernmentstocollaborateonissuesthatcausefrictionintheareaofinternationaldeliveries.Tradeframeworkscancreateamoreinteroperableworkingenvironmentforthedigitaleconomy–whichis,byitsnatureandintermsoftheopportunitiesitoffers,borderless.Insomecases,countriesalreadyhaveusefulcommitmentsinplaceinRTAs,suchasaroundTFA‑plusborderclearance.Fullimplementationofthesemeasurescouldbeexamined,andpublic‑privatedialoguewithindustryundertakentoassessifeffortsaresufficientorrelevanttothelandscapeathand.Countriescouldassesshowtomoveforward,multilaterallyorplurilaterally,aspartofanyfuturetalksinrelationtoe‑commerce,whethernewneedsareidentifiedorinregardstoeachoftheitemsalreadymentioned.Missingthephysicalgoodsdeliveryaspectofe‑commercewouldomitamajorfactorintheenablingenvironment. AcknowledgementsThisWhitePaperwaseditedbyJohnMannersBell,ChiefExecutiveOfficer,TransportIntelligence,withthesupportofKimberleyBotwright,CommunityLead,TradeandInvestment,WorldEconomicForum.Specialthanksandrecognitionareextendedtothefollowingindividualsforcontributionsanddiscussion:JimCox,VicePresident,CorporateCommunications,Agility;SeanDoherty,HeadofInternationalTradeandInvestmentSystemInitiative,WorldEconomicForum;PaulDonohoe,Manager,DigitalEconomy,E‑commerceandTradeProgramme,UniversalPostalUnion;RupaGanguli,FounderandCEO,InclusiveTrade;CarlosGrauTanner,DirectorGeneral,GlobalExpressAssociation;AdamHemphill,Director,GlobalGovernmentAffairs;NadiaHewett,ProjectLead,BlockchainandDistributedLedgerTechnology,WorldEconomicForum;JanHoffman,Chief,TradeLogisticsBranch,UNCTAD;PhilippeIsler,Director,GlobalAllianceforTradeFacilitation;HanneMelin,Director,GlobalPublicPolicy,eBay;SushantPalakurthiRao,HeadofGlobalPartnerships,Agility;StevenPope,VicePresident,Customs&RegulatoryAffairs,DHLExpressEurope;BarbaraRamos,KnowledgeLead,GlobalAllianceforTradeFacilitation;AmgadShehata,SeniorVicePresident,InternationalPublicAffairs,UPS;SarahThorn,SeniorDirector,GlobalGovernmentAffairs,Walmart;MarkWu,HenryL.StimsonProfessor,HarvardLawSchoolTheviewsreflectedinthepaperaretheauthors’andcontributors’ownandnotnecessarilythoseoftheaffiliatedorganizationsortheirmembers. Endnotes1Forrester,ForresterDataReport:OnlineRetailForecast,2016to2021,2017.2DHL,The21stCenturySpiceTrade:AGuidetotheCross‑Bordere‑CommerceOpportunity,2016.3Hoffmann,Jan,TheDigitalTransformationofTradeLogistics,MarineTrafficBlog,24May2018,https://www.marinetraffic.com/blog/digital‑transformation‑trade‑logistics/(linkasof22/09/18).4Havingseenlowgrowthindevelopedmarketsleadinguptotheexpansionofonlineretail,theexpresssectorisnowridingawaveofstronggrowthsupportedbye‑commercevolumesonanear‑globalbasis.Thecapacityofplayersinthesectortosuccessfullyrespondtotheriseinvolumes–especiallyduringpeaktimes–hasbeenmixed.UPS,forexample,struggledwithpeakvolumesduringtheholidayseasonsof2013,whileCityLink,aUKoperator,couldnotfindaviablebusinessmodelthatallowedittocopewithhighvolumesatlowrevenueperunit.5Goel,Vindu,DeliveringAmazonPackagestotheTopoftheWorld,NewYorkTimes,2July2018,https://www.nytimes.com/2018/07/02/technology/delivering‑amazon‑india.html(linkasof22/09/18).6TheWorldHealthOrganizationestimatesthat3.7milliondeathsarecausedbyoutdoorairpollution.Morespecifictodieselengines,researchbyUniversityofColoradoBoulderestimatesthatharmfulnitrogenoxide(NOx)exhaustemissionscontributeto38,000prematuredeaths.7Manners‑Bell,John,SupplyChainEthics:UsingCSRandSustainabilitytoCreateCompetitiveAdvantage,KoganPage,2017.8Carey,NickandNanditaBose,Shippers,OnlineRetailersSeekWayaroundRisingDeliveryCosts,Reuters,15December2016,https://www.reuters.com/article/us‑usa‑ecommerce‑freeshipping/shippers‑online‑retailers‑seek‑way‑around‑rising‑delivery‑costs‑idUSKBN1432ZL(linkasof22/09/18).9Technologyadvancementsandnewpartnershipsarestartingtooffersolutionstobringfinancialservicestounbankedindividuals.Marchetti,Juan,Addressing‑PaymentChallengesinGlobale‑Commerce,WorldEconomicForum,2018.10Lepecq,Guillaume,EveninthePromisedLandofDigitalMoney,CashWillStayKingforaLongWhileYet,QuartzAfrica,28April2016,https://qz.com/africa/672063/even‑in‑the‑promised‑land‑of‑digital‑money‑cash‑will‑stay‑king‑for‑a‑long‑while‑yet/.(linkasof22/09/18)11RetailWeek,TheFutureofReturns.RetailWeek,2014.12UPS,E‑CommerceExpansionFuelsRobustReturnswithNationalReturnsDayExpectedtoHitNewRecord[Pressrelease],27December2017.13UPS,RethinkingOnlineReturns,ComparingtheReturnPoliciesandProcessesofTopOnlineRetailerstoShopperPreferences,2015.14Datex,DirtyLittleSecretsofHolidayReturns(PartThree):3PLReverseLogistics,How3PLsCanHelpRetailersMaximizetheValueofReturnedGoods,2018.15Ram,Aliya,UKRetailersCounttheCostofReturns,FinancialTimes,27January2016,https://www.ft.com/content/52d26de8‑c0e6‑11e5‑846f‑79b0e3d20eaf(linkasof22/09/18).16ShipaFreight,ShipforSuccess:SMEsandInternationalTrade,2018.Thesurveywasconductedamong800companies,halfcomposedofexportersandhalfofimporters,coveringtheUK,USA,Germany,Italy,India,Indonesia,ChinaandtheUAE.17InternationalTradeCentre,NewPathwaystoe‑Commerce:AGlobalMSMECompetitivenessSurvey,2017.18BlockchainSolutionPromotesEfficientTrade,PortStrategy,9August2018,http://www.portstrategy.com/news101/port‑operations/planning‑and‑design/blockchain‑solution‑promotes‑efficient‑trade(linkasof22/09/18). 1OudeWeernink,Marissa,WillemvandenEngh,MattiaFrancisconi,FridaThorborg,TheBlockchainPotentialforPortLogistics,ErasmusUniversityandtheDelftUniversityofTechnology,2018.2TransportIntelligenceUK,Globale‑CommerceLogisticsReport,2018.3Camhi,Jonathan,SoutheastAsia’sSetforExplosivee‑CommerceGrowth,BusinessInsider,16May2017,BusinessInsiderUK,http://uk.businessinsider.com/southeast‑asias‑set‑for‑explosive‑e‑commerce‑growth‑2017‑5(linkasof22/09/18).4FedEx,AsiaPacificSMEExporteBook:ExportingTrendsandBehavioursamongSMEsinAsiaPacific,2015.Thesurveywasconductedamong3,315executivesintheAsiaPacificregion,coveringChina,HongKong,Japan,Singapore,SouthKoreaandTaiwan.5SushmaU.N.,MorganStanleyExplainsWhyIndia’se‑CommerceMarketIsaHotInvestmentOpportunity,QuartzIndia,29September,2017,https://qz.com/india/1089559/morgan‑stanley‑explains‑why‑indias‑e‑commerce‑market‑is‑a‑hot‑investment‑opportunity/(linkasof22/09/18).6Kedem,Shoshana,MiddleEaste‑CommerceMarkettoDoubleto$69bnby2020,ArabianBusiness,25September2017,https://www.arabianbusiness.com/industries/retail/379450‑middle‑east‑e‑commerce‑market‑to‑double‑to‑69bn‑by‑2020(linkasof22/09/18).7Giordano,Paolo,AlejandroRamos,KathiaMichalczewskyandBarbaraRamos,“ThePotentialofElectronicCommerce”inBeyondtheRecovery:CompetingforMarketShareintheDigitalEra,coordinatedbyGiordano,Paolo,43–63,Inter‑AmericanDevelopmentBank,2017.8Kemp,Simon,Digitalin2018:TheWorld’sInternetUsersPassthe4BillionMark,WeAreSocial,30January2018,https://wearesocial.com/blog/2018/01/global‑digital‑report‑2018(linkasof22/09/18).9Manners‑Bell,John,SupplyChainRiskManagement,KoganPage,2017.10WTOandOECD,AidforTradeataGlance2017:PromotingTrade,InclusivenessandConnectivityforSustainableDevelopment,2017.11Shehata,Amgad,ReleasingtheFullPotentialofGlobale‑Commerce.Longitudes,UPSLongitudes,25April2018,https://longitudes.ups.com/the‑power‑of‑customs‑modernization/(linkasof22/09/18).12TheGlobalAllianceforTradeFacilitation,TheTradeFacilitationAgreement.ASimpleGuide,2017.13TheOrganisationforEconomicCooperationandDevelopment(OECD)TradeFacilitationIndicatorssuggestthatmeasuresrelatingtoautomatingtradeandcustomsprocessescouldgeneratetradecostsavingsof3.6%inlow‑incomecountries,3.5%inlowermiddle‑incomecountriesand2.8%inuppermiddle‑incomecountries.Formore,seeOECD,ImplementationoftheWTOTradeFacilitationAgreement:ThePotentialImpactonTradeCosts,2018.14WorldEconomicForum,PaperlessTrading:HowDoesItImpacttheTradeSystem?,2017.15Suominen,Kati,TheSilverBulletforFuellingSmallBusinessExportsintheEcommerceEra:APlurilateralonDeMinimis,2017,https://katisuominen.files.wordpress.com/2017/04/de‑minimis‑plurilateral‑suominen‑april‑2017.pdf(linkasof22/09/18).16WorldEconomicForum,PaperlessTrading:HowDoesItImpacttheTradeSystem?,2017.17WTOandOECD,AidforTradeataGlance2017:PromotingTrade,InclusivenessandConnectivityforSustainableDevelopment,2017.18Monteiro,Jose‑AntonioandRobertTeh,TheProvisionsonElectronicCommerceinRegionalTradeAgreements,WTO,2017.19Theseinternationalstandards,originallydevelopedinthe1990sandreviewedin2014,provideanothersetofprinciplesaimedatpromotingpre‑arrivaldatasubmissionanddeclarationinorderforcustomstoreleasegoodseitherpriorto,oronarrival,attheborder.Forallintentsandpurposes,theWCOIRGprovidesablueprintforan“ideal”countrypromotingtradefacilitation,coveringareassuchascustomsworkinghours,reductionoffeesandpenalties,transit,deminimislevels,paperlessenvironmentsandelectronicdataexchange. 1TheWorldCustomsOrganizationhas182membercountries.2GlobalExpressAssociation,PoliciestoPromoteInternationalMSMETrade:TappingtheFullPotentialofGlobale‑Commerce.GlobalExpressAssociation,2016.3WorldTradeOrganization,TradeFacilitationAgreementDatabase,Accessed3July2018,https://www.tfadatabase.org/implementation(linkasof22/09/18).ThisfigureisbasedonimplementationoftheTFAbydevelopedWTOmembersuponitsentryintoforceinFebruary2017andimplementationbydevelopingandleast‑developedWTOmembers’commitmentstodate.Althoughnearlyanother20%ofcommitmentshavebeennotifiedforimplementationwithinalongertimeframeorwithcapacity‑buildingsupport,theself‑notificationoftheimplementationprocessmayleadtosomequestionsondataquality.4Sowinski,CezaryandLukeParker,WCOImmediateReleaseGuidelinesStateofApplicationinCEFTA,GlobalTradeandCustomsJournal,vol.12,no.5,2017,pp.196–202.5UNCTAD,TradeandDevelopmentAspectsofLogisticsServices.NotebytheUNCTADSecretariat,2006.6WorldEconomicForum,TheGlobalEnablingTradeReport,2016.7TheInternationalBankforReconstructionandDevelopmentandTheWorldBank,ConnectingtoCompete2018.TradeLogisticsintheGlobalEconomy:TheLogisticsPerformanceIndexandItsIndicators,2018.8TheSTRIcoversair,maritime,roadandrailfreight,courieranddistributiontransportservices,andforlogisticservicesitincludescargo‑handling,storageandwarehousing,freight‑forwardingservicesandcustomsbrokerage.Dataisavailableforthe36OECDcountriesaswellasBrazil,China,Colombia,CostaRica,India,Indonesia,RussiaandSouthAfrica.Formore,seeOECD,ServicesTradePoliciesandtheGlobalEconomy,2017.9UNCTAD,TradeandDevelopmentAspectsofLogisticsServices.NotebytheUNCTADSecretariat,2006.10ChenYougang,StefanMatzingerandJonathanWoetzel,ChineseInfrastructure:TheBigPicture,McKinseyQuarterly,June2013,https://www.mckinsey.com/featured‑insights/winning‑in‑emerging‑markets/chinese‑infrastructure‑the‑big‑picture(linkasof22/09/18).11UNCTAD,TradeandDevelopmentAspectsofLogisticsServices.NotebytheUNCTADSecretariat,2006.12WTO,Services:SectorbySector,https://www.wto.org/english/tratop_e/serv_e/postal_courier_e/postal_courier_e.htm(linkasof22/09/18).13Agroupof71WTOmembers–countingthe28countriesoftheEuropeanUnionasone–issuedaJointStatementonElectronicCommerceattheorganization’sEleventhMinisterialConference(MC11)heldinDecember2017inBuenosAires,Argentina.ThesignatoriescommittedtoinitiateexploratoryworkonwhatfutureWTOnegotiationsonthetrade‑relatedaspectsofe‑commercemightlooklike.Theinitiativeiscurrentlyco‑chairedbyAustralia,JapanandSingapore.Althoughmostdocumentsputforwardinthediscussionstodatedonotgointodetailonlogisticsservicesupplyrelatedtoe‑commerce,somesuggestexploringspecificcommitmentsinsectorsthatinformtheenablinginfrastructurefore‑commerce,includingdevelopinganindicativelisttohelpparticipantsundertakethesemeasures.14Elms,Deborah,InitialTPPImpressions:TradeinServices,AsiaTradeCentre,10November2015,http://www.asiantradecentre.org/talkingtrade/2015/11/10/initial‑tpp‑impressions‑trade‑in‑services(linkasof22/09/18).15AproposalbyagroupofeightWTOmembersin2004onlogisticsservicessuggestedliberalizingonthebasisofthethreegeneralcategories:corefreightlogisticsservices–coveringcargohandling,storageandwarehousingservices;relatedfreightlogisticsservices–includingfreighttransportservicesandnon‑corefreightlogisticsservices–suchascomputerandrelatedservicesthatareparticularlyimportantinthecontextofdata;andtech‑drivensupplychainmanagement.Formore,seeLogisticsServices,CommunicationfromAustralia;HongKong,China;Liechtenstein;Mauritius;NewZealand;Nicaragua;SwitzerlandandtheSeparateCustomsTerritoryofTaiwan,Penghu,KinmenandMatsu,TN/S/W/20,WorldTradeOrganization,2004.TheproposalwasmadeinthecontextofWTOmultilateralservicesnegotiations.Thispaperrecallsitasathought‑starter,ratherthanafinalizedconcept.ItshouldbenotedthattheGATSdoesincludethepossibilitytocarveoutmarketliberalizationexceptionsfor“servicessuppliedintheexerciseofgovernmentalauthority”.Thesecouldapply,forexample,togovernmentinterventionsontheavailabilityofuniversalqualitybasicpostalservices. 1Althoughtheobligationsaffectdomesticregulatoryframeworks,thereferencepaperagreedamongtheparticipantsencouragesinternationalcoherence,andrendersmarketaccessandnationaltreatmentcommitmentsmeaningful.Areferencepaperapproachhasalsobeenproposedinthecontextofelectronicpaymentsande‑commerceinMarchetti,Juan,Addressinge‑PaymentChallengesinGlobale‑Commerce,WorldEconomicForum,2018.2See,asoneexample,LogisticsServices,CommunicationfromAustralia;HongKong,China;Liechtenstein;Mauritius;NewZealand;Nicaragua;SwitzerlandandtheSeparateCustomsTerritoryofTaiwan,Penghu,KinmenandMatsu,TN/S/W/20,WorldTradeOrganization,2004.3ITC,BringingSMEsontothee‑CommerceHighway,2016.4ITC,NewPathwaystoe‑Commerce:AGlobalSMECompetitivenessSurvey,2017.5GlobalExpressAssociation,OverviewofdeMinimisValueRegimesOpentoExpressShipmentsWorldwide,2018,https://global‑express.org/assets/files/Customs%20Committee/de‑minimis/GEA%20overview%20on%20de%20minimis_9%20March%202018.pdf(linkasof22/09/18).6Article8.2(d).7Suominen,Kati,TheSilverBulletforFuellingSmallBusinessExportsintheEcommerceEra:APlurilateralondeMinimis,2017.8TheRegulationstotheConventionandtheirFinalProtocolcomprisingtheRulesapplicableincommonthroughtheinternationalpostalservice,theLetterPostRegulationsandtheParcelPostRegulations,enteredintoforceon1January2018.Formore,seeUniversalPostalUnion,RegulationsandFinalProtocols,http://www.upu.int/en/the‑upu/acts/regulations‑and‑final‑protocols.html(linkasof22/09/18).9Acommonapproachforschedulingcommitmentsinthesectorwasputforward.Theobjectivewastoprovideguidanceforthesakeoftheclarityandqualityofcommitments,withoutseekingtodepartfromexistingclassificationnorms.Formore,seeGuidelinesforSchedulingCommitmentsConcerningPostalandCourierServices,IncludingExpressDelivery,CommunicationfromtheEuropeanCommunities,HongKongChina,Japan,NewZealand,SwitzerlandandtheUnitedStates,TN/S/W/30,WorldTradeOrganization,2005.10InternationalPostalCorporation,StateofdeMinimisThreshold(DMT)Globally–VATandCustomsDuties,Accessed28June2016,https://www.ipc.be/en/knowledge‑centre/e‑commerce/articles/deminimis_overview(linkasof22/09/18).11AustralianProductivityCommission,CollectionModelsforGSTonLowValueImportedGoods,2017.12ReedJohnandLouiseLucas,SoutheastAsianNationsPosedtoLaunchEcommerceTax,TheFinancialTimes,22January2018,https://www.ft.com/content/2fb53b78‑f781‑11e7‑88f7‑5465a6ce1a00(linkasof22/09/18).13EuropeanCommissionModernizingVATfore‑Commerce[QuestionandAnswer],5December2017.14EuropeanCouncil,VATonElectronicCommerce:NewRulesAdopted[QuestionandAnswer],5December2017.15Lamensch,Marie,EuropeanCommission’sNewPackageofProposalsone‑Commerce:ACriticalAssessment,InternationalVATMonitorVol.28,No.2,2017.16Zhou,Qian,CrossBordere‑CommerceinChina:RegulatoryUpdatesandTrends,ChinaBriefing,10May2018,http://www.china‑briefing.com/news/2018/05/10/cross‑border‑e‑commerce‑china‑regulatory‑updates‑trends.html(linkasof22/09/18).Jourdan,AdamandPaulCarsten,Consumers,BrandsScrambleafterChinaCrackdownonCross‑BorderShopping,Reuters,15April2016,https://www.reuters.com/article/china‑ecommerce/consumers‑brands‑scramble‑after‑china‑crackdown‑on‑cross‑border‑shopping‑idUSL3N17G2ZU(linkasof22/09/18).eBay,BridgingDistanceforEconomicActivityinRemotePlaces.AneBayStudyofOnlineTradeLiberalizationbyTheCanaryIslands,2018.扫描下方二维码。欢迎关注公众号 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