How can Dutch customs improve supervision on e-fulfillment import declarations

This thesis is about Dutch Customs and e-fulfillment. The main research question is: “How can Dutch Customs improve supervision on e-fulfillment import declarations?” To answer the main research question, the following sub questions needed to be answered: 1. What are the key drivers and major trends of e-fulfillment in the global economy and within the EU? 2. Which WCO and UCC provisions (DA and IA) are applicable and critical for Customs declarations of e-fulfillment importation declarations in the EU? 3. What are the key challenges and major risks for the Dutch Customs Organization (CAN) with regard to registering and handling e-fulfillment import declarations within the Netherlands? 4. What are the major issues for Customs brokers in the Netherlands with regard to registering and handling e-fulfillment import declarations under the UCC? 5. How are the CAN declaration systems (AGS and VENUE) functioning with regard to registering and handling of e-fulfillment import declarations from postal and courier services? 6. In what way can the CAN ensure registering and handling of e-fulfillment import and how can declarations be effected in line with applicable UCC provisions? During the interviews it was clear that there is expertise about e-commerce and e-fulfillment in the CAN. However, only a few people have an overall understanding about these subjects especially how to improve supervision on e-fulfillment import declarations. The 3 pillars of the Executive Master in Customs and Supply Chain Compliance were covered in this thesis: 1. Customs Regulations: Relevant Customs legislation (WCO, Union and national Dutch law) with regard to registering & handling of import declarations – with focus on import –was investigated and outlined. Also trends in new proposals with regard to thresholds from the European Commission were taken into account, consumer behavior, shifts in logistics. 2. Supply Chain Management (SCM): From a SCM point of view, the main issues of registering & handling of import declarations by declarers (key actors), including the background of Authorized Economic Operator (AEO), trends like a possible shift in means of transport but only changes in the type of suppliers were investigated and outlined. 3. Information and Compliance: The working of the AGS and VENUE (CAN declaration systems) was described. The compliance part from a Customs point of view is described especially in the chapter about the Enforcement Vision.