E-commerce has been a major topic of discussions at the WCO over the past 10 years, reflecting the growing importance of e-commerce business models in most economies and the variety of challenges they pose to Customs administrations worldwide.

Consumer behaviour has shifted profoundly. Habits formed during the COVID-19 pandemic have persisted and the spread of digital wallets and instant payment systems has lowered online purchase barriers for millions of people. Buying online, whether directly from vendors or through platforms, has become the dominant method of shopping in many households.

One defining trend has been the surge in de minimis consignments, that is consignments containing goods valued below the thresholds at which duties and taxes are levied, and for which only minimal information is required to be provided for Customs clearance. Case studies and international reports point to sustained double-digit increases in such de minimis parcel volumes accompanied by online payments over the past five years.

Although e-commerce shipments pose the same risks as containerized shipments in terms of health, safety and economic security, controlling this flow of goods to prevent the movement of prohibited and restricted goods, and to identify consignments which have been split and/or undervalued to evade duties and taxes, presents several challenges.

The tasks involved in the global supply chain in physically delivering goods across borders remain the same, namely order, ship and pay. However, the fragmentation of traffic with large numbers of shipments and consignees and the emergence of new intermediaries in the supply chain, as well as vague and inaccurate electronic data provided by certain trade entities, all place a strain on control operations.

To shed light on the various e-commerce business models and develop pragmatic and concerted solutions for managing the cross-border movement of goods they generate, in 2016, in partnership with the private sector, other international organizations, e-vendors/platforms, express service providers, postal operators, freight forwarders and academia, the WCO began developing the Framework of Standards on Cross-Border E-Commerce (E-Commerce FoS) and a Package of tools supporting its implementation. The E-Commerce FoS was adopted by the WCO Council in June 2018.

Revised in June 2022, the Framework provides 16 baseline global standards with a focus on the exchange of advance electronic data (AED) and data quality for effective risk management. It also encourages the use of the Authorized Economic Operator (AEO) concept, non-intrusive inspection (NII) equipment, data analytics, and other cutting-edge technologies to support safe, secure and sustainable cross-border e-commerce. Technical Specifications (TS) were developed for each of the Framework standards, providing guidance for their implementation.

A broad capacity building action plan guiding the WCO Secretariat’s activities was also added to the Package, along with key performance indicators (KPIs) to make it possible to monitor the implementation of the WCO standards and identify capacity-building needs.

As soon as the E-Commerce Package was adopted, workshops were organized in each of the six WCO regions to introduce the Framework standards and spur discussions between Customs administrations, postal operators, express carriers, e-commerce platforms and policymakers on key implementation steps to be taken. Capacity-building activities were rolled-out for administrations that had requested technical support and completed an assessment using the WCO KPIs. For example, Jordan Customs reviewed its processes, Pacific Island administrations worked on risk management, Bosnia and Herzegovina examined new revenue collection models, and Honduras Customs piloted simplified clearance procedures for de minimis consignments. All of these experiences demonstrated that global principles could be adapted to national realities.

Analysis of the self-assessment reports and of the case studies published by the WCO show that more than 85 Customs administrations have been reviewing or enhancing legal and operational frameworks, digitalizing processes and launching voluntary compliance programmes among other things. Some Customs administrations reported significant reductions in clearance times, sometimes from several days to less than 24 hours, with higher detection rates of illicit goods and increased revenue collection.

Governments have taken diverse approaches to de minimis thresholds. Some governments have or have planned to lower or abolish the threshold under which items are not subject to Value Added Tax (VAT). Some have done the same for duties. It is worth highlighting that Standard 9 and the corresponding TS provide guidance on the application of de minimis thresholds, and on the various points governments need to consider when reviewing or adjusting these thresholds.

Express carriers, postal operators and fulfilment centres have also invested heavily in facilities, IT systems and optimized delivery networks.

In 2023, the WCO organized two Symposiums on E-Commerce and Customs Valuation that brought together Customs administrations, international organizations and private sector stakeholders to explore how the rapid growth of e-commerce is reshaping valuation practices and revenue collection models. Discussions focused on the disruptive shift towards business-to-consumer (B2C) and consumer-to-consumer (C2C) transactions, the increasing use of digital payment systems, the difficulties in determining the Customs value of low-value consignments, emerging approaches to VAT/Goods and Services Tax (GST) collection, new fulfilment-based business models, and the role of data integrity in valuation audits. Based on the respective symposium discussions, the WCO launched the development of a new tool on the implications for Customs of the e-commerce fulfilment process, the first draft of which was presented to the relevant working bodies in the autumn of 2024. The work will advance in the coming months through continued engagement with Members and stakeholders.

Unfortunately, all sorts of illicit and sometimes dangerous goods are transported in postal and express consignments. Analysis of the data reported by Customs administrations in the Customs Enforcement Network (CEN) database shows an increase in the number of seizures of illicit goods transported by postal operators and express couriers and in the volumes of goods seized.

This trend is also reflected in the results of WCO enforcement operations. For example, data collected during the 2020 and 2021 editions of Operation STOP, which focused on illicit medicines and medical products, showed that the phenomenon was limited to Europe. The WCO Secretariat experts decided to carry out sensitization work and to refocus the operation on mail and parcels. As a result, during Operation STOP III, Customs administrations in all parts of the world reported seizures from postal and express consignments.

During the Global Operation Against Looming Synthetic drugs (codenamed Operation GOALS) in 2021, mail accounted for 83% of seizures with drugs found to be concealed on the outside of shipments (underneath a stamp, sticker or plastic envelope for documents), inside the packaging (sidewalls of the parcel, envelope, etc.) and inside shipments (e.g. inside goods).

Measures to improve data quality and quantity, including the introduction of non-intrusive inspection and the use of advanced technologies and their integration, were added to the 2025 edition of the Risk Management Compendium. Information collected through WCO enforcement initiatives has enabled us to revise once again the Risk Indicators for Postal and Express Consignments, included in Volume 2 of the Risk Management Compendium since 2013. An updated list should be published in 2026.

I would like to take this opportunity to remind WCO Members that they can all contribute to this important work by reporting non-nominative data on seizures in the CEN database and by participating in WCO enforcement operations.

In November 2025, the WCO will organize the third Symposium on “Removing counterfeits from e-commerce” to share the findings of Operation STOP IV as well as practices related to the use of data to identify intellectual property-infringing goods in the mail and parcels stream. I invite representatives of all e-commerce supply chain stakeholders to join us on this occasion.

The E-Commerce Package maintenance mechanism establishes a four-year review cycle and bases future updates on Members’ experiences in implementing the Framework of Standards. The focus of the WCO is therefore now on consolidating implementation while refining the Framework and the TS consistent with what is being observed in this very dynamic space.

Topics and trends to be further explored include the roles and responsibilities of various stakeholders, such as fulfilment centres/houses and e-commerce platforms, and the entrusting of e-commerce platforms with more responsibilities related to both fiscal and non-fiscal aspects/risks, including the submission of data to Customs. In the context of AED submission, the possibility of revisiting the discussions held in the past around harmonizing data requirements at the global level has also been raised.

The past four years have shown that the WCO Framework of Standards on Cross-Border
E-Commerce is not only implementable but also transformative. The journey, however, is not complete. Through the WCO, Customs administrations and stakeholders must continue to enhance standards and tools, develop the collective knowledge of the community about the challenges and opportunities it faces, and share proven practices. Only by taking advantage of motivation, experience and partnerships can we ensure Customs’ continuing ability to fulfil its multifaceted mission in the context of e-commerce.