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Returning to the example, in the traditional scenario, a single customs declaration is made for 1,000 goods. For e-commerce goods, customs declarations are often submitted with one to five lines, with each line representing a single product. The classification risk is therefore much greater than in traditional trade. This is primarily because a customs broker handling the import of 1,000 monitors will naturally have more time to spend on classification than when processing 1,000 separate declarations, each for a single monitor. Unlike in traditional trade, the customs broker will also generally not have a long-term relationship with the importer or supplier, as there are thousands of different clients every week.
The classification risk is also linked to the availability of information and documentation. The customs broker often does not have access to a detailed invoice between the buyer and the seller. Additionally, there is no purchase agreement available. As a result, product classification must often be carried out based on limited documentation. If the supporting documentation is incomplete, it becomes more difficult for the customs broker to verify whether the declared commodity code is correct.
However, this negative scenario regarding the availability of documentation is not the only possibility. There are also cases where the customs broker does have access to extensive information. If, for example, the broker has a URL for the product on the platform, comprehensive details about the product, including one or more photos, are usually available. Both situations are therefore possible.