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{{Paper
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|title=The eCustoms Central Applications Platform for the Government to Government (G2G) and Government to Business (G2B) Data Exchange and Retrieval
|pdfUrl=https://ceur-ws.org/Vol-1152/paper25.pdf
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|dblpUrl=https://dblp.org/rec/conf/haicta/Namdarian11a
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==The eCustoms Central Applications Platform for the Government to Government (G2G) and Government to Business (G2B) Data Exchange and Retrieval==
https://ceur-ws.org/Vol-1152/paper25.pdf
The eCustoms Central Applications Platform for the
Government to Government (G2G) and Government to
Business (G2B) Data Exchange and Retrieval
Iraj Namdarian1
1
Library, Dissemination and Telematics Unit, Italian Institute of Agricultural Economics,
Italy, email: namdarian@inea.it
Abstract. For more than 15 years, the EU customs policy has required the implementation of
IT trans-European systems to enable the exchange of information between national customs
administration, the Commission, and in some cases traders. Since 2003, when the Commission
issued a Communication on a simple and paperless environment for customs and trade that
was subsequently endorsed by the Council, the efforts towards creating increasingly efficient,
effective and interoperable information and communication systems have been bundled under
the electronic customs initiative.
In parallel, the emergence of the Web and the irresistible push towards eGovernment offers an
increasing number of services to the citizen. These services provide the citizen with a view of
the critical business information which is exchanged between the Commission and the national
administrations1. DG TAXUD also provides IT services to serve its own internal business
needs in the area of customs. It is crucially important to understand that, in order to serve its
Member States base, DG TAXUD manages IT services which rely on “Centrally Developed
Applications” operated by the Commission acting as Government-to-Government service.
Key words: eGovernment, Interoperability, eCustoms, G2G, G2B, Service Oriented
Architecture, Web Services
1. Introduction
At present, the C2013 programme provides funding for more than 20 separate IT
systems in the area of customs. In some cases, this means covering the development
and maintenance cost of central customs applications that are common to the
Commission and all Member States (such as TARif Intégré Communautaire –
TARIC, or the Community Risk Management System – CRMS). In other cases, each
Member State operates its own national IT system, but these need to be interoperable
and comply with common specifications. For such trans-European systems (such as
the New Computerized Transit System –NCTS or the Export Control System– ECS),
C2013 supports the production of common system specifications, co-ordination of
the deployment, conformance testing, quality of service monitoring, etc.
Most of the central and trans-European customs systems rely on the secure Common
Communications Network (CCN-CSI) to supply the necessary communication
services and associated connectivity. CCN links national customs and taxation
1 http://ec.europa.eu/taxation_customs/common/databases/index_en.htm
287
administrations in 29 countries, DG TAXUD and other DGs, like OLAF. It allows
them to exchange data in a large number of customs and taxation domains. The
graphs below provide an indication of the evolution of the volume of traffic through
CCN, and of the percentage of the total number of messages exchanged that
correspond to different applications (Vogel T. et al, 2008).
Figure 1 – CCN traffic evolution (Volumes: 2004-2010)
2. Customs 2013 Programme
Customs 2013 is a programme which gives the national customs administrations of
the EU, together with the European Commission, the opportunity to co-operate in
areas of common and high interest.
The Customs 2013 programme was established by Decision 624/2007/EC of 23 May
2007 and will run from 1 January 2008 to 31 December 2013.
2.1 Objectives
The Customs 2013 programme was designed to meet five objectives specified in the
Decision, namely ensuring that customs administrations:
a) Carry out coordinated action to make sure that customs activities match
the needs of the internal market, including supply chain security and
trade facilitation, as well as support the strategy for growth and jobs;
b) Interact and perform their duties as efficiently as though they were one
administration, ensuring controls with equivalent results at every point of
the Community customs territory and the support of legitimate business
activity;
c) Provide the necessary protection of the financial interests of the
Community;
d) Contribute to strengthening security and safety; and
e) Take the necessary steps to prepare the countries for accession, including
by means of the sharing of experience and knowledge with the customs
administrations of those countries.
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The Customs 2013 programme is primarily aimed at providing support to and
fostering co-operation and co-ordination between the national customs
administrations of the Member States - who are the programme’s primary
beneficiaries - to ensure the effective functioning of the internal market in the
customs field.
3. Customs Central Applications
The customs applications developed by DG TAXUD, and their operational status are
organised by families as follows:
· Internal Application Family: includes applications that are used by
commission staff to manage the publications (e.g. the Combined
Nomenclature), the budget and other deliverables,
· Internet Application Family: is mainly represented by the unique application
(DDS – Data Dissemination Systems) that permits citizens to consult
public information retrieved from the CDAs (Centrally Developed
Applications) through the Internet,
· Economic Operators Application Family: includes applications that identify
and certify economic operators,
· Movement Supporting Application Family: includes all CDAs that are used
by NCTS and ECS for the management of reference data and statistics,
and for reporting and testing purposes,
· Product Family: includes all applications that concern products and product
classification,
· Risk Analysis and Control Application Family: includes applications that
are used to analyse and control customs risks.
The following figure and table provide a summary of the customs applications
developed by DG TAXUD:
289
Figure 2 – Custom Central Applications
CUSTOMS TRANS-EUROPEAN
SYSTEMS AND APPLICATIONS
CUSTOMS CENTRAL
CUSTOMS TRANS-EUROPEAN
APPLICATIONS
SYSTEMS
INTERNAL INTERNET
ECONO
ECONOMIC MOVEMENT
ENT PRODUCT
CT RISK ANALYSIS A
AND
APPLICATION APPLICATION
SPECIMEN SUPPORTING FAMILY CONTROL APPLICATION
FAMILY FAMILY OPERATORS FAMILY
MANAGEMENT APPLICATIONS FAMILY FAMILY
SYSTEM (SMS)
AUTHORISED CENTRAL SYSTEM / TARIF INTEGRE COMMUNITY
SUSPENSIONS DATA ECONOMIC MANAGEMENT COMMUNAUTAIRE 2 (CUSTOMS) RISK
(SUSP) DISSEMINATION OPERATORS PHASE INFORMATION (TARIC2/TARIC3) MANAGEMENT
1 (AEO PH. 1) SYSTEM SYSTEM
COMBINED (CS/MIS) (CRMSRIF)
NOMENCLATURE EUROPEAN
DATA
MANAGEMENT AUTHORISED CUSTOMS
DISSEMINATION CENTRAL SYSTEM /
SYSTEM (CN) ECONOMIC INVENTORY OF
SYSTEM2 (DDS2) REFERENCE DATA
OPERATORS (AEO) – CHEMICAL COUNTERFEITING
(CS/RD)
FULL SYSTEM SUBSTANCES 2 & PIRACY SYSTEM
ACTIVITY
(COPIS)
REPORTING TOOL
STANDARD TQS (QUOTA) &
ECONOMIC QUOTA2
TRANSIT TEST
OPERATORS
APPLICATION
TOOL FOR REGISTRATION & DRUG
AUTOMATED IDENTIFICATION SURVEILLANCE2 PRECURSORS
SUPPLY SYSTEM (EORI) (SURV2)
TRANSIT TEST
MANAGEMENT APPLICATION (TTA)
EUROPEAN
SINGLE
BINDING TARIFF
AUTHORISATIONS
STATISTICS INFORMATION
FOR SIMPLIFIED
MANAGEMENT SYSTEM (EBTI)
PROCEDURES
(SASP) ANALYSIS
REPORTING TOOL
INFORMATION
REGISTERED SYSTEM FOR
EXPORTER PROCESSING
CUSTOMS
EXCHANGE (REX) PROCEDURES
MONITORING
(ISPP)
APPLICATION
BUSINESS INTRA
PROTOTYPE TOOL SPEED-ECN LABORATORY
(BPR) INVENTORY OF
STANDARD SPEED ANALYTICAL
TEST APPLICATION DETERMINATIO
MINIMUM
COMMON CORE
EDIFACT
CONVERTER &
CCN INTERFACE
WITH NCTS (ECN)
EDIFACT
CONVERTER &
CCN INTERFACE
290
Customs Central Applications
In general, if DG TAXUD decides to move to a more "centralised systems" implementation
model, the functionality and interface of most of the customs applications will be affected, and
the volume of specification and development work will increase.
1 Internal Application Family
1.1. Specimen at the Community border, for importation or transit, they are
Management System accompanied by documents and/or authentication attributes
(SMS) such as stamps, seals, signatures, etc. These may be subject to
forgery, usually with the aim of obtaining a more advantageous
tariff regime. In order to fight fraud, the Commission co-
operates with the competent government authorities in partner
and third countries. Partner countries are those which are
closely involved in implementing the co-operation procedure.
They deliver information to the Commission and also take part
in the dissemination of it. The co-operation is established in
several domains under the centralised administration of the
Commission. Depending on the domain, the partner countries
are all the Member States, and possibly other countries.
Business Overview The IT system offers functionality to:
· create, modify and consult the required information,
· generate a notification to registered users whenever SMS
information is created or changed,
· allow the Member States to develop their own information
system based on a system-to-system interface.
1.2. Suspension The IT system is offers functionality to:
(SUSP) · create, modify and consult the required information;
· generate information and control reports and produce
statistical information;
· transfer nomenclature descriptions to the TARIC system.
1.3. Combined The CN application manages and prepares combined
Nomenclature nomenclature publications.
Management System In order to monitor the flow of goods into and out of the
(CN) European Union, the goods are identified with reference to a
nomenclature for tariff and statistical purposes, the Combined
Nomenclature. The CN consists of a table of goods descriptions
with related codes together with rules and notes for its
interpretation.
The CN management system enables the users to:
· edit the CN regulation/CNENs electronically and in a user-
friendly way;
· manage the version process;
· manage the translation process;
· produce a voting document;
· assess the impact of a set of changes, proposed or already
approved, on the regulation as a whole;
· provide OOPEC with the manuscript in electronic form;
· export all/updated CN descriptions to TARIC.
1.4. Active Reporting The information to be gathered concerns both the follow-up of
Tool (ART) activities and the management of the financial data.
The IT system is based on a central database and it offers
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functionality to:
· create, modify and consult the required information;
· generate information reports and produce statistical
information.
1.5. Tool for TASMAN will be the future information system of DG
Automated Supply TAXUD Units A3 & A4 to follow up and control the
Management (TASMAN) outsourced IT deliverables and services from contract initiation
to invoice verification ("conforme aux faits" process).
TASMAN does not offer any budget, financial and contractual
related functions. Its objective is to provide an automated
workflow to support the relevant supply management processes
between the sectors of Units A3 & A4, to improve the
monitoring of the IT supply management as a whole, to reduce
risks by enforcing compliance with internal controls, and to
ensure more efficiency in the administrative work. TASMAN
will be implemented in phases and it will provide the following
functionalities:
· Registration and filing of deliverables (interface with
ARES8 and CIRCA),
· Definition, planning and tracking of deliverables,
· Deliverable review/acceptance process,
· Service Quantities monitoring process (alias stock
management),
· Performance & Quality monitoring process via quality
indicators (SQIs /GQIs),
· User interface for Commission staff and contractors;
· Tracking of orders (RfE, Triggers, RFA),
· Support to operational verification of deliveries (tracking
deliverables and services linked to payment terms).
2. Internet Application Family
2.1. Data DDS2 is a technological evolution of DDS. Basically all
Dissemination System services will be migrated from DDS to DDS2. DDS2 will also
(DDS2) include Web Content Management techniques permitting the
publication of non-structured information such as newsletters,
newsflashes and specific documents.
DDS2 is scheduled to be operational in 09/2009.
3. Economic Operators Family
3.1. Authorised AEO provides an operational tool at the initial stage of the AEO
Economic Operators introduction. AEO phase 1 system will primarily enable:
Phase 1 (AEO PH. 1) · central management of the AEO applications and
certificates;
· downloading of the information on AEO into the national
operational systems and
· publishing the list of AEOs who gave their prior agreement
on DDS/Internet.
3.2. Authorised AEO Full System builds on AEO Phase 1 and adds the
Economic Operators workflow and/or collaborative functions.
(AEO) – Full System
Business Overview The AEO Full System will provide, in addition to the AEO
Phase 1 functionalities, for AEO certificate re-assessment
management; different consultations between MS and timeline
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management as of 1 July 2009.
3.3. Economic EORI was created to make the implementation of the security
Operators’ Registration measures in Regulation 648/2005 more effective by enabling
and Identification System persons concerned to be identified by a common number that is
(EORI) unique to each person and valid throughout the Community.
The EORI system of registration and identification for
economic operators is meant to include recognition of
authorisations granted to an economic operator. Therefore, it is
understood that through this single system all authorisations
given by any of the Member States will be identified and
recognised across the Community.
A central electronic information and communication system
will be developed for storing data on the registration of
economic operators and for the exchange of data on the EORI
numbers between Customs authorities. Customs authorities in
the EU will thus have easy and reliable access to economic
operator's EORI data. From their national systems, Member
States will upload EORI information to the EU central system.
The central system will in turn "push" EORI data to all Member
States' system, thereby synchronising the national systems to the
central system.
Business Overview The objective of the Economic Operators’ Registration and
Identification System (EORI) is to establish in the EU a system
of registration and identification for EO. EO will have a single
registration number that can be used for all customs operations
throughout the EU. This will also facilitate administrative tasks,
as the customs operations will be simplified and will be highly
secured. The system will also allow the recognition of all the
authorisations granted to the economic operators.
From an IT architectural viewpoint, information will be
consolidated at a central point and MS will be responsible for
replicating this data in their national systems at regular
intervals.
3.4. Single The objective is to create an IT system to manage the
Authorization for application and consultation procedures in respect of single
Simplified Procedures authorisations for simplified procedures in cases where more
(SASP) than one customs administration is involved. The system will
also enable decisions and information flow related to the
management of:
· Single Authorisations for simplified procedures;
· Single Authorisations for customs procedures with
economic impact and end-use,for which rules are laid down
in Regulation (EEC) No 2454/93, Articles 292 and 500.
Business Overview · for the administrations: to have at their disposal a system
capable of handling the application/authorisation process
for Single Authorisations for simplified procedures,
customs procedures with economic impact and end-use; to
maintain a database for all Single Authorisations and
similar authorisations.
· for the economic operators: the possibility of using the
simplified procedure in more than one MS under only one
authorisation issued by the customs authority of the MS
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where they are established; an easier and automated system
to apply for and be granted Single Authorisations and
similar authorisations.
3.5. Registered The objective of the Registered Exporters system (REX) is to
Exporters Exchange make available up-to-date and complete information on
(REX) registered exporters established in third countries concerned
with the export of goods to the EU enjoying preferential tariff
rates based upon compliance with the applicable rules of origin.
Registered Exporters are seen as known and trusted partners in
a particular set of rules of origin. The system will also include
exporters to be registered in the EU for the purpose of exporting
to partner countries who enjoy preferential arrangements Only
Registered Exporters will be entitled to make out statements on
the origin of the goods they export under preferential
arrangements. The Commission will set up a system to
disseminate information concerning Registered Exporters,
which will be available throughout the EU and in the partner
countries for authorised users. While the system at first will
only cover some preferential arrangements (GSP and later on
ACP-EPAs) , it might be expected that a similar approach could
be taken for all preferential arrangements, whereby all
information would be available in a single system.
Business Overview for administrations: availability of up to date and complete
information, will be useful for input on risk analysis and will be
a good basis for subsequent verifications of origin and fraud
investigations;
for economic operators: the REX system will help importers to
identify reliable exporters which will increase the chances that
preferential rates can be obtained without difficulties. Exporters
will be able to state the origin without the need of requesting
certificates for every consignment.
4. Movement Supporting Applications Family
The applications in this family support the NCTS, ECS and ICS
Trans-European Systems. More specifically, applications under
this family include:
· MCC (Minimal Common Core) application for supporting
the transit movements exchange between national
administrations in NCTS,
· ECN (EDIFACT CSI Node) application supporting the
transit/export movements between national administrations
in NCTS and ECS T€S systems,
· ECN+ (light ECS application) for supporting the MS in the
context of the ECS system,
· CS/MIS (Central Services/Management Information
System) for supporting the Commission and national
administrations under NCTS, ECS and ICS T€S systems,
· CS/RD (Central Services/Reference Data) for supporting
the Commission and national administrations under NCTS,
ECS and ICS T€S systems,
· STTA (Standard Transit Test Application) for supporting
conformance testing activities under NCTS, ECS and ICS
294
T€S systems,
· TTA (Transit Test Application) conformance testing
activities under NCTS, ECS and ICS TES systems,
· SPEED-ECN for supporting the Automated Information
Exchange with 3rd countries (currently it supports the
NCTS TIR Russia T€S system),
· SSTA (Standard SPEED Test Application) for testing the
Automated Information Exchange with 3rd countries, and
· Customs Monitoring Application (CMA) for monitoring
availability of the central and national systems.
5. Product Family
5.1. Tarif Integre The aim of the TARIC is to be a compilation of the community
Communautaire2 tariff, commercial and agricultural legislation, codified in a
(TARIC2/TARIC3) unique and consistent way. It is implemented by a central
database managed by DG Taxation and Customs Union.
By integrating and coding these measures, the TARIC secures
their uniform application and gives all economic operators a
clear view of all measures to be undertaken when importing or
exporting goods. It also makes it possible to collect
Community-wide statistics for the measures concerned.
It should be noted that the TARIC contains tariff measures
(third country duty, suspension of duties, tariff quotas and tariff
preferences), agricultural measures (agricultural components,
additional duties on sugar and flour contents, countervailing
charges and refunds for export of basic agricultural goods),
commercial measures (antidumping measures, countervailing
duties, safeguard measures, retaliation measures); measures
relating to restriction of movements (import and export
prohibitions, import and export restrictions and quantitative
limits) and measures for gathering of statistical data (import and
export surveillances).
Business Overview · for the administrations: consistent application of tariff and
commercial legislation throughout the customs union;
· for the economic operators: TARIC provides immediate
and up-to-date information
5.2. European ECICS Ensures a consistent and harmonized classification of
Customs Inventory of chemical products in the EU and help customs authorities to
Chemical Substances2 identify chemical products.
(ECICS2) With ECICS already functioning, the current initiative is an
update of the system to improve its performance and add new
tools according to the needs expressed by different types of
users.
5.3. Surveillance 2 The main purpose of Surveillance 2 is to ensure the collection
of data in the framework of import - export monitoring
(surveillance).
Business Overview for the administrations: automatic delivery of statistics required
by several services of the Commission (DG OLAF, DG
TRADE, DG AGRI, etc.)..
5.4. European Binding EBTI ensures the correct issuing of all BTIs and to have a
Tariff Information database of all applications and issued BTIs.
System (EBTI 3) A further evolution could result from the Modernised Customs
295
Code when the holder of a BTI will have the obligation to apply
the BTI when declaring the covered goods.
Business Overview · for the administrations: allow for faster and better
comparisons of any request with existing BTIs avoiding all
divergences; enable control of the use of BTIs;
· for the economic operators: provides legal certainty with
regard to the tariff classification of goods for a specific
period of time, and consequently certainty with regard to
customs duties and any other customs charges dependant
on classification for which those goods may be liable.
5.5. Information The main objective of the application is to manage information
System for Processing concerning the IPR (Inward Processing Relief) authorizations.
Procedure (ISPP) The system facilities allow registration of applications for
import with a view to processing and re-exportation (inward
processing) and decisions regarding granting, rejection,
annulment, revocation.
The inward processing arrangements allow Community
operators to be relieved from import duties for components
imported from third countries with a view to being processed in
the Community and subsequently re-exported. Inward
processing is categorized as a customs procedure with economic
impact. Therefore the use of this regime is conditional upon the
grant of an authorization by the customs authorities. This
authorization contains all particulars and conditions in relation
to the use of the procedure.
5.6. Intra Laboratory The “Intra-Laboratory Inventory for Analytical Determination”
Inventory of Analytical database is currently hosted by the Italian administration. The
Determination (ILIADE) Member States have suggested transferring the application to
DG TAXUD in order to secure its maintenance and operational
continuity.
6. Risk Analysis and Control Application Family
6.1. Community The objective of the Community Customs Risk Management
(Customs) Risk System is to provide for the rapid, direct and secure exchange of
Management System risk information to support targeting of consignments for
(CRMS-RIF) customs controls, and for the Commission to be able to
disseminate information concerning Community-wide threats.
The first phase of the CRMS, the electronic Risk Information
Form system, was launched in April 2005. The second phase
involved an upgrade of the RIF system to include new user
requirements arising from the practical experience gained by the
users of the system. This second phase was launched in April
2007. The RIF and CPCA constitute together the CRMS.
Business Overview For administrations: risk information can be communicated
rapidly and directly to all customs offices to be incorporated
into national and local risk profiles; customs administrations
will benefit from the use of RIF/CRMS because controls can be
better focused on higher risk consignments.
6.2. Counterfeiting & The purpose of the Counterfeiting and Piracy System (COPIS)
Piracy System (COPIS) is to protect the Intellectual Property Rights as set down in the
Council Regulation (EC) No 1383/2003 and the Commission
Regulation (EC) No 1891/2004. To protect themselves from
296
counterfeiting and piracy, right holders can request the
intervention of customs in order to take measures against goods
infringing certain intellectual property rights at the border.
COPIS will simplify and reduce the work in MS and COM and
improve the cooperation in the area of IPR protection.
Business Overview COPIS will provide services for:
· compiling all Community Applications for Action,
· storing all the valid National Applications for Action,
· collecting and managing all the data provided by Art. 8 of
Commission Regulation No 1891/2004.
4. Conclusions
The future perspectives for IT in customs applications are composed of:
1, major upgrades of the current systems; 2, the emergence of other small- or
medium-sized systems and applications; and 3, the deployment of major new IT
systems (Raus, M., 2010).
The following steps need to be made to make the system functional and Europe-wide
harmonized:
· a potential decision is necessary from DG TAXUD to move gradually from
decentralised systems (mostly the case now) to more centralised systems in
future in order to meet more effectively the high complexity brought about
by the implementation of the new MCC;.
· the emerging need to exchange data with the customs administrations of
neighbouring countries (Ukraine for example) and other third countries such
as, but not limited to, China and Russia needs to be recognized;
· the evolution towards a single standard technical architecture framework for
the central applications needs to be pursued;
· the Modernised Customs Code (MCC) needs to be implemented by 2013,
especially in the import and export domain;
· the Single Electronic Access Point needs to be implemented by 2014 for
ECS, NCTS and AIS.
The issues of capacity, continuity, availability and security management (associated
with risk management) will be of increasing importance for DG TAXUD in the
coming years. In addition, it is likely that DG TAXUD will have to deploy and
provide yet other new IT services, as well as upgrades of existing ones, to meet the
future business needs which will arise in the scope of the Community customs
policies (Kuiper, E. J., 2007).
From a geographical perspective, the provision of IT services may expand from the
current 27 Member States (MS), the EFTA countries (Switzerland, Norway, Iceland,
Liechtenstein) to other Candidate Countries such as Croatia (HR), the former
Yugoslav Republic of Macedonia (MK), and Turkey (TR), to other neighbouring
countries, and to other third countries such as, but not limited to, China, Japan, USA
and Russia as needed.
297
5. References
1. Communication from the European Commission to the Council, the European
Parliament and the Economic and Social Committee concerning a strategy for the
Customs Union (COM(2001) 51 final): http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0051:FIN:EN:PDF.
2. Communication from the European Commission to the Council, the European
Parliament and the Economic and Social Committee concerning a Strategy for the
evolution of the Customs Union (COM(2008) 169 final): http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2008:0169:FIN:EN:PDF.
3. CUST-DEV2 TAXUD/2009/AO-01- ToR – Invitation to tender
TAXUD/2009/AO-01 ‘Specification, development, maintenance and support of
customs IT systems and applications (CUST-DEV2). Pages 37-38.
4. Decision No 70/2008/EC of the European Parliament and the Council of 15
January 2008 on a paperless environment for customs and trade.
5. Decision No 624/2007/EC of the European Parliament and of the Council of 23
May 2007 establishing an action programme for customs in the Community
(Customs 2013).
6. Electronic Customs Multi-Annual Strategic Plan, TAXUD/477/2004 - Rev. 9
Working Document, 2008.
7. European Commission. (2007a). Electronic Customs Multi-Annual Strategic
Plan, 2007 Yearly Revision (MASP 8).
8. European Commission. (2007b). Proposal for a Regulation of the European
Parliament and of the Council laying down the Community Customs Code
(Modernized Customs Code).
9. European Commission, “Electronic Customs Multi-Annual Strategic Plan: 2007
Yearly Revision,” TAXUD/477/2004 – Rev. 8 EN, Number 3, “Vision and
Objectives of Electronic Customs,” (Brussels: European Commission, 2007).
10. Kuiper, E. J. (2007). Convergence by Cooperation in IT – The EU’s Customs and
Fiscalis Programmes [Electronic Version], Master Thesis, Delft University of
Technology. Retrieved December 8, 2007, from
http://www.itaide.org/forms/document.asp?Q=7771
11. Raus M., (2010). Diffusion of Business-to-Government IT Innovations: The Case
of e-Customs, Dissertation, University of St. Gallen, Graduate School of Business
Administration, Economics, Law and Social Sciences (HSG)
http://www1.unisg.ch/www/edis.nsf/wwwDisplayIdentifier/3788/$FILE/dis3788.
pdf.
12. Regulation (EC) No 450/2008 of the European Parliament and of the Council of
23 April 2008 laying down the Community Customs Code (Modernised Customs
Code).
13. Vogel T., Schmidt A., Lemm A. and Österle H. (2008) Service and Document
Based Interoperability for European eCustoms Solutions, ed. Journal of
Theoretical and Applied Electronic Commerce Research, p. 17-37.
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