In this paper we propose a high-level framework for Green Customs which links the policy developments related to circular economy (CE), to customs and related stakeholder groups, customs activities, and customs innovative capabilities. The framework allows customs to better understand these links and identify capability gaps for circular economy monitoring and steer the developments in order to be better prepared for the future. @en

Circular economy (CE) and sustainability are high on the political agenda of governments nationally and internationally. Governments are developing instruments to stimulate the CE, but without monitoring in place, these measures can be subject to abuse, failing to achieve the desired effects. CE monitoring, however, is still a nascent topic in academic literature. In this paper we propose the concept of the extended data pipeline to support CE visibility. Governments, but also banks and auditing firms can use this visibility to monitor CE flows to design and evaluate instruments and measures to enhance the CE. @en

https://cordis.europa.eu/project/id/786748/results https://ec.europa.eu/research/participants/documents/downloadPublic?documentIds=080166e5f1716216&appId=PPGMS @en

The international trade flow of e-commerce goods have reached unprecedented volumes. Ensuring undisrupted flow of cross-border eCommerce goods has become one of the top priorities for customs administrations around the world. Customs has a role in safeguarding public values such as safety and security, revenue collection, and stimulation of the economy. Customs administrations are now looking into innovative ways to be able to fulfil their duties for controlling the trade flows while at the same time not hindering trade. But in a broader sense, other government agencies also have responsibilities for safeguarding public values such as product and consumer safety or sustainability and are currently confronted with these eCommerce flows. While eCommerce is a phenomenon that is widely studied in business literature, it is largely unexplored both in research and practice how governments can understand and engage with these eCommerce developments. In this study we focus on the issue revenue collection related to cross-border eCommerce goods. Empirically, our paper builds on insights from the PROFILE EU project, which focuses on the use of data analytics for customs. Theoretically we build on research on control mechanisms in eCommerce platforms and digital trade infrastructures. We present an eCommerce platforms evaluation framework for customs. The evaluation framework consists of two distinct perspectives (i.e. a data analytics and a partnership perspective) that customs can explore when defining their engagement strategies with eCommerce platforms. We limited our study to the interactions of customs with eCommerce platforms and the issue of revenue collection. Further research can study the safeguarding of a wider range of public values by a range of government organisations to account for effects of the vast growth in international flows of goods via eCommerce platforms, such as monitoring product safety and sustainability effects.@en

Circular economy and sustainability are high on the political agendas of governments. Governments, but also other actors like banks, insurance companies, and auditing firms play a key role in setting (regulatory) requirements, instruments and incentives, as well as monitoring mechanisms to stimulate and monitor CE activities. Governance of CE for ensuring that CE regulation and instruments are properly implemented is key, however, lack of visibility in CE flows poses a major challenge. Digital infrastructure innovations hold potential to provide visibility into the CE flows. However, so far, in the IS and eGovernment research, there is very limited research on how digital infrastructure innovations can enable and support CE governance. In this paper, therefore, we provide a framework and outline a research agenda on that topic.@en

The World Customs Organization (WCO) Framework of Standards to Secure and Facilitate Global Trade (SAFE) introduced concepts of supply chain supervision and authorised operator schemes. While it has been implemented in many countries, supply chain supervision still requires further exploration and development. In this article we present a vision on how the role of Customs could change in the coming years, taking into account innovations in supply chain management and information technology. We present how the Customs Administration of The Netherlands adapts their supervision, based on these innovations. The innovations range from the data pipeline to collect extra data to cross-validate customs declarations, the use of big data and data analytics, new advances in detection technology, handheld apps to check goods and drones to support surveillance.@en

Over the last few decades, businesses have developed sophisticated information systems that allow the capture of vast amounts of data. Such data can be potentially useful for enabling government authorities to improve their processes and services. For example, access to business documents and track and trace information associated with supply chain activities is of great interest to customs administrations. Such information holds the potential to make customs risk assessment processes more efficient and effective and to enable faster clearance of goods crossing borders. Businesses, however, are often not willing to voluntarily share information with the government beyond what is strictly mandated to be shared by law (e.g. submitting customs declarations). There is only limited academic research and a general lack of understanding amongst practitioners about how voluntary business-government information sharing can be achieved. In this study, we present a framework to analyse the barriers, drivers, and enablers of voluntary business-government information sharing and the governance processes that make such voluntary information sharing possible. Our analysis shows that voluntary business-government information sharing can succeed when there are strong drivers and a government agency willing to take the lead in initiating the process.

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