Guiding Customs Administrations Towards Successful E-Commerce Import Supervision

Guiding Customs Administrations Towards Successful E-Commerce Import Supervision: Using a Mixed-Method Approach to Identify and Evaluate Supervisory Actions in Preparation of the Reformed Union Customs Code

Bout, Kiki (TU Delft Technology, Policy and Management)

Verbraeck, A. (mentor)
Bharosa, Nitesh (graduation committee)
Mirer, Mariska (graduation committee)

Delft University of Technology

Engineering and Policy Analysis

2024-04-26

This study examines the challenges faced by the Customs Administration of the Netherlands in supervising cross-border e-commerce imports under the current European customs legislation, the Union Customs Code (UCC). Through a mixed-method approach, including qualitative interviews, document analysis, and simulation modelling, the study identifies potential supervisory actions to strengthen e-commerce import supervision, particularly in anticipation of the proposed UCC reform. The findings indicate the complexities of customs operations and emphasise the need for efficient, fair, and effective enforcement while fostering trust and accountability. The uncertainties surrounding the UCC reform, trade markets, and technological advancements are addressed, with recommendations that focus on strategic automation, stimulating curiosity among customs officers, clear communication, and further research to develop adaptive supervision strategies. These recommendations aim to address core challenges and exploit opportunities for improvement while considering feasibility constraints and potential uncertainties.

Customs Administration
Simulation modelling
Union Customs Code
Supervisory Actions
Interview analysis

http://resolver.tudelft.nl/uuid:abf6f009-9729-4278-a7d0-504a479fb2ea

Student theses

master thesis

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