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Differences in transaction formation between traditional trade and e-commerce
To understand the technical differences in customs procedures, it is useful to first look at the nature and scale of transactions in traditional trade compared to e-commerce. In traditional trade, a company might order, for example, 1,000 monitors. These 1,000 monitors are transported in a single container and released for free circulation, or they are placed under a suspension arrangement. The carrier often has a long-standing relationship with its client. For the monitors, a single customs declaration will likely be submitted—often by a customs broker—for all 1,000 units. The type of goods, quantity, and value can be derived from the invoice, while the information on the (air) waybill or bill of lading is also relevant.E-commerce operates differently. Orders are placed online with a simple click on a website. The purchase determines both the price and general terms and conditions. Instead of a signed agreement, which still plays a role in traditional trade, the buyer in e-commerce receives an order confirmation and/or invoice via email. All formalities are handled online. Unlike traditional trade, the buyer has no direct contact with the supplier.
In e-commerce, there is often no single large buyer. Instead, taking the same example, 1,000 different consumers each order one monitor. Orders are usually not placed directly with the manufacturer but with various (intermediate) suppliers. The 1,000 monitors are not transported in a single container but are instead shipped alongside other goods by multiple carriers and logistics service providers. Goods are frequently consolidated in the country of dispatch. Ultimately, various customs brokers handle numerous declarations for these smaller consignments, mostly for private individuals.
A key characteristic of e-commerce is the importance of delivery speed and reliability. The customer expects a package to be delivered quickly and as ordered. Most goods are immediately released for free circulation rather than placed under a suspension arrangement.
Availability of information and documentation
Another major difference between traditional trade and e-commerce is the availability of documentation and information when importing goods. In traditional trade, documentation is mainly paper-based. Examples include invoices, bills of lading, airway bills, and certificates of origin. In e-commerce, these documents—if they exist at all—are primarily digital, often in the form of XML messages. While a large amount of information is available for the entire supply chain (from order to delivery), traditional invoices and other conventional documents are often absent.Interestingly, the platform facilitating the purchase typically holds a vast amount of accurate information. However, this data is often unavailable—at least not in full—to the logistics service provider. Due to the high speed and reliability of delivery, there is also a significant amount of precise transport-related information, such as track & trace data.
We also observe that the various parties involved in customs formalities for e-commerce goods do not always fully understand each other when it comes to providing information and documentation. For example, Customs frequently requests contracts and proof of payment, while in many cases, the contract is simply established by clicking the "I agree" button. Proof of payment is often limited to a credit card, iDEAL, or other payment service statement, which the customs broker usually does not have access to. Conversely, companies/platforms do not always understand Customs’ requests and the obligations imposed on them.
In this context, it would be beneficial to focus more on mutual understanding and establishing clear agreements on sharing available information. It is evident that online platforms play a key role in this process. Customs could obtain valuable information from these platforms, helping to streamline compliance and enforcement.