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Customs Report by Ecommerce Foundation and Asendia Everything you need to know about customs IN PARTNERSHIP WITH

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Page 1: Customs Report by Ecommerce Foundation and Asendia (eBooks, Reports... · 2020. 4. 22. · customs report Managing returns When B2C retailers were asked about the challenges they

Customs Report by Ecommerce Foundation and Asendia

Everything you need to know about customs

IN PARTNERSHIP WITH

Page 2: Customs Report by Ecommerce Foundation and Asendia (eBooks, Reports... · 2020. 4. 22. · customs report Managing returns When B2C retailers were asked about the challenges they

Helping your e-commerce business tackle customs with ease This report has been commissioned by Asendia, in partnership with Ecommerce Foundation, to provide everything you need to know about customs cross-border. The partnership combines the specialist logistics and technological knowledge of Asendia and the holistic research expertise of the Ecommerce Foundation.Ecommerce Foundation produces 20+ ecommerce reports annually with insights from across the world – all to help make e-businesses a success wherever they may be. Asendia is an ideal partner to team-up with in this regard with its mission to make cross-border ecommerce both easy and reliable.

This guide will help you push your business forward by both understanding what is involved with customs when shipping internationally, as well as cross-border opportunities available in example markets across the world.

customs report

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customs report

What are customs and why do they matter to your business?

EUCU

CARICOM

CACM

CAN

MERCOSURSACU

EACCEMAC

GCC

EACU

WAEMU

CH-FL

● Andean Community: CAN

● Caribbean Community: CARICOM or CC

● Central American Common Market: CACM

● East African Community: EAC

● Economic and Monetary Community of Central Africa: CEMAC

● Eurasian Customs Union: EACU

● European Union Customs Union: EUCU

● Gulf Cooperation Council: GCC

● Israel – Palestinian Authority

● Southern Common Market: Mercosur

● Southern African Customs Union: SACU

● Switzerland-Liechtenstein: CH/FL

● West African Economic and Monetary Union: WAEMU

AustraliaAutomated Clearing System: Integrated Cargo System (ICS)

Customs duty threshold: 1,000 AUDTax (VAT/GST) threshold: 1,000 AUDCommercial Samples: 1,000 AUDwww.border.gov.au

ChinaH2010 SystemCustoms duty threshold: none for import goods named as cross-border e-commerce retail goodsTax (VAT/GST) threshold: VAT and GST at a lower rate (see website for full details)www.customs.gov.cn

CanadaAccelerated Commercial Release Operation Support System (ACROSS)Customs duty threshold: 20 CADTax (VAT/GST) threshold: 20 CADCommercial Samples: 1 CAD

www.cbsa-asfc.gc.ca

FranceDELTACustoms duty threshold: 150 EURTax (VAT/GST) threshold: Over 22 EUR

www.douane.gouv.fr

GermanyAutomated Tariff and Local Customs Clearance System (ATLAS)Customs duty threshold: 150 EURTax (VAT/GST) threshold: Over 22 EURwww.zoll.de

IsraelGlobal GateCustoms duty threshold – CIF value of up to USD 1,000 and with a weight up to 30kg are exemptwww.taxes.gov.il

United KingdomCustoms Handling of Import and Export Freight (CHIEF)Tax (VAT/GST) threshold: £15 Low Value Consignment Relief (LVCR)Customs duty threshold: 135 GBPwww.hmrc.gov.uk

United StatesAutomated Commercial Environment (ACE)Customs duty threshold: 800 USDTax (VAT/GST) threshold: any amountwww.cbp.gov

Customs facts and thresholds

JapanNippon Automated Cargo and Port Consolidated System (NACCS)Customs duty threshold: 1,0000 JPY Tax (VAT/GST) threshold: 1,0000 JPYCommercial Samples: Samples imported for soliciting orders will be exempted from customs duty

www.customs.go.jp

RussiaUnified Automated InformationSystem (UAIS)Customs duty threshold: 200 EUR for personal use. 1,000 EUR per calendar month to one consignee, if total weight is not exceeding 31kg

www.customs.ru

Customs regulations are, put simply, a tax placed on imports (and sometimes exports) to a country or customs zone containing more than one country. This tax is applied by the customs administration of the country where the goods are landing.

No one likes extra administration, especially as it can make business that much harder for SMEs involved in e-commerce, but customs are there for a reason and are an inescapable fact when going cross-border or importing from outside customs unions and agreements, such as those below.

Countries have made it easier to import of goods from one country to another by creating customs agreements with each other. Below you can see the current agreements in place globally:

A global perspective of customs

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Cutting through the jargon

Ad Valorem Duties and TaxesDuties and taxes which are calculated based on value.

Certificate of origin

A document that proves that the goods have been manufactured (or processed) in a certain country. When exporting abroad, this is important as it can be required for customs clearance to determine the amount of duty that needs to be paid.

Commercial invoice

A crucial document for international trade that provides info on the transaction and identifies the product you’re sending to your consumer.

Customs clearance

The act of passing goods through national customs with the proper documentation, so they can enter and leave a country.

Delivered at place (DAP)This means the seller is responsible for the cost of transport to the delivery address. The buyer is responsible for any import clearance as well as duties and taxes involved.

Freight forwarder

An individual or entity in charge of organizing shipments, usually connected with the supply chain and logistics.

Goods and services tax (GST)A single, destination-based tax applicable to both goods and services.

Harmonised system (HS)The World Customs Organization designed The Harmonized Commodity Description and Coding System to make trade cross-border as simple as possible by harmonising trade and reducing costs.

Import duties and taxesThese are duties and taxes that are collected on the importation of goods. The tariffs and criteria for this calculation vary depending on the nation where the goods are being exported to.

Incoterms

A set of rules defining the responsibilities of sellers and buyers delivery goods under sales contracts, published by the International Chamber of Commerce (ICC).

Delivered duty paid (DDP)This means the retailer is responsible for the cost of transport to the delivery address, as well as the taxes and duties applicable, allowing for upfront and transparent prices for the buyer.

(Source: World Customs Organisation)*All definitions taken from the official WCO glossary unless otherwise stated

Customs clearing agentA person or organisation who carries out the business of arranging for the customs clearance of goods and who deals directly with the customs for and on behalf of another person.

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“ The biggest risk, which can cause a delay would be non-compliance to customs regulations. This can be related to the content of the documentation and the presentation. All three elements should match.Heinz-Friedrich Schymura, Head of E-Commerce Solutions, Asendia

customs report

Customs challenges to overcome

Language and localised regulations

Packaging

Avoid mistakes during the customs process

Labelling and compliance requirements differ from country to country. Some regions require specific labelling on goods being delivered, for example CE marking in the EU. This appears on products to demonstrate that it meets EU “safety, health or environmental requirements”. This applies regardless of where the online store is originally located.

It’s always best to make sure any product being shipped is accurately labelled and packaged. In Switzerland if there is a problem with product details such as the value or commodity code, the package may have to go through the clarification process.

This involves unpacking and x-raying the parcel, then contacting the customer. This not only incurs additional costs, but also causes a delay for your customer.

When thinking about packaging, budget is usually the most pressing concern. The box is the first impression a consumer will have of your brand. Having a package arrive at a customer’s doorstep with damage can cause 39% of consumers to think twice about ordering again. However, if the actual goods are damaged, this figure jumps to 58%.

But consumers are also increasingly worried about the environmental impact of their online purchase. It can affect the consumers choice of shopping location and customers like to see environmentally-minded values, both at purchase and on the box itself!

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Managing returns

When B2C retailers were asked about the challenges they faced when going cross-border, 20% stated that cross-border returns can be an issue.

Certain products are more likely to be returned, for example clothing and footwear, books, children’s items and home electronics.

Making it easy for consumers to return purchases is key. A positive experience can boost brand loyalty, with 96% of consumers stating that they would shop with a retailer again based upon a good returns experience. 31% of consumers report being frustrated at having to keep unwanted items because returning them was too much work.

The Centre for Economics and Business Research estimated £19 billion worth of goods were sold in the UK over the 2018 Christmas period, but 25% of those goods were later returned. With so many items being returned, it’s important that returns processes are easy, fast and efficient for the retailer and the consumer.

Prohibited and restricted itemsDifferent countries prohibit certain kinds of items from being imported into their country depending on health and safety regulations, individual country/business needs and culture. Some of the most common kinds of items include weapons, explosives, live animals and drugs. But not all of the restrictions are so clear.

ReturnsManagement

ReturnsManagement

Always double-check with the local customs authority to make sure your goods are compliant with the law.

Algeria

Dental products containing fluoride

Japan

Allergy medication

Nigeria

Ballpoint pens

Malawi

Aphrodisiacs such as oysters, ginseng and figs

Fiji

Holy water

United States

Kinder Surprise

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“ The calculation of tax and duties is also a key challenge; retailers must have a clear overview of their total landed costs which requires a good knowledge of all key information related to customs data (SKUs, item weights, country of origin, HTS codes).Manuel Bonnin, Head of Industry E-Commerce and Distance Selling, Asendia

customs report

E-commerce businesses considering approaching new international markets should keep in mind three core points:

The value of imported goods

The origin of the goods

Commodity codes and ensuring correct customs tariff are applied

Commodity codes act as an exact classification of goods for customs administration and are a must if you want to import/export goods. This includes the use of the HS system and other regions specific standards.

It’s the retailer’s responsibility to classify goods correctly!

Understanding the customs process for your goods

The HS code is used in the customs process to help correctly identify goods going through customs. An HS code has at least 6 digits, and can have up to 12 in total. This code helps customs to calculate any taxes/duties and any applicable restrictions.

The first two digits are the HS Chapter, the second two are the HS heading and the final two are the HS subheading. The next six are used in differently depending on the country/custom union system implementation.

What is an HS code?

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Why does cross-border matter?

First, the simple fact is that by pushing further than your home market, you can gain market share through offering products where they are in demand at the greatest ROI. Retailers are no longer just middle-men selling goods, but a brand themselves. They provide the consumer with a service (and often their own goods) to make sure that they are not only competing on price.

If you offer only a commodity you will be chipped away on price, in an e-commerce landscape filled with likes of Amazon, that isn’t a fight you want to be in. By relying only on your brand and products, you aren’t going to fulfil your full potential.

One solution is to push further and beat the competition (from the likes of China) by having scale and going global. In my opinion, for many businesses going cross-border isn’t just an option, it’s crucial to surviving in this lucrative, but fiercely competitive market.

What do you feel the importance of logistics is to the customer journey of an online purchase?

Customers always want the process to be as smooth as possible (and preferably free)! Of course, this doesn’t stay the same as you move from country to country. In the Netherlands, you can see that next day and same day delivery is becoming the norm. However, in Scandinavian countries, outside major hubs, several days is still an acceptable duration.

But what’s really important? Reliability and flexibility. If a customer can trust that their product will come at a specific time and can change their delivery slot/location if needed, they may choose this retailer rather than a cheaper alternative.

So, what’s the best method in my opinion? Include the delivery cost in the products price and offer free delivery. Make things flexible with premium options, at a price of course.

Where do SMEs stumble when it comes to taking the first step in cross-border e-commerce?

From my experience, SME’s tend to push cross-border by moving to the nearest location geographically to their main market. However, this isn’t always the best option! Competition might be even more fierce with localisation issues and differing regulations all eating their profit margins.

Research, research and more research is what should drive an SME’s decision to venture cross-border. It’s what I’ve heard time and time. By getting the small things right, as well as evaluating the viability of the market, you can have a good indication of success. Then you can make marketplaces work for you by dipping your toes in the water and testing your strategy. Minimal costs and effort on your part, and if it’s a success you push fully into the market.

Jorij AbrahamManaging Director, Ecommerce Foundation

Seize the cross-border opportunity The e-commerce industry is increasingly global. With cross-border spending increasing, consumers are ready to try new shopping experiences. It’s the perfect time to target audiences cross-border.

The Ecommerce Foundation’s Managing Director, Jorij Abraham, explains how to get ahead in the fiercely competitive world of international e-commerce, how to optimise your customer journey and why there’s no better time to start selling beyond your home market.

Recent research demonstrates that the cross-border trade is on the rise globally with Western and Eastern Europe ranking comparatively highly in this regard.

The next section will have a closer look at customs facts across the European Union Customs Union as well as a closer look at France, Norway and Switzerland.

43% Only Domestic

57% Domestic &

cross-border

Western Europe Eastern Europe

44% Only Domestic

57% Domestic &

cross-border

(Source: PayPal)

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EU Customs and Regulations

(Source: EU Customs Factsheet)

EU Product Classification System

The EUCU uses a version of HS, with six possible additional numbers. These additional numbers integrate the Combined Nomenclature and the Integrated Tariff (TARIC).

For full details visit the Trade Helpdesk from the European Commission.

The EU Customs Union was formed in 1968 and allows the free movement of goods within the region. For all countries which are part of the European Union Customs Union (EUCU), the customs tariff (and therefore possible customs duty) is calculated based on EUCU rules.

There are no customs duties on the borders of two EU nations. EU countries (including Monaco and some British territories) work as one, using national customs authorities to create a unified system for import, export and transit of goods.

Imports from outside the EU may incur customs duties.

EU Customs handles

15% of total world trade equalling 2.4 billion tonnes of goods

worth an approximate

€3.5 trillion

Over

4.3 million businesses are registered

by customs authorities to trade goods in and out of the EU, with

98% of customs declarations

being made electronically.

Each year

313 million customs declarations

are processed. That’s 10

customs declarations handled every second.

Every minute

4,500 tonnes of goods imported and exported

with an estimated worth of €6.6 million

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France is a steady market with a booming e-commerce industry as French shoppers enjoy shopping cross-border. As a member of the EU, it shares many customs regulations with other EU countries, making it a popular choice for many e-commerce retailers, particularly those selling luxury goods and fashion.

Entering the French e-commerce market

France is ranked

17TH GLOBALLY when it comes to

global competitiveness (Source: Global Competitiveness Index 4.0)

B2C sales rose

7% IN 2018 (Source: iCE 100 PANEL)

In 2018 French online consumers

were above average when it came to shopping cross-border. From other EU countries:

30% (EU-28 average: 25%) From the rest of the world: 21% (EU28 average: 18%)

(Source: Eurostat, 2018)

Consumers spent

€90 BILLION online in 2018.

This is expected to rise to €100 billion in 2019

(Source: Fevad)

1.5 BILLION online in 2018.

20.7% INCREASE from 2017(Source: Fevad)

customs report

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“ French consumers enjoy having a choice of different delivery methods, but prefer home delivery above all other methods. The postal network is seen as the most convenient for returns, with specific services thanks to options such as leaving parcels in letterboxes. ”Heinz-Friedrich Schymura, Head of E-Commerce Solutions, Asendia

Facts and figures

Consumer preferencesEuropean Commission research shows French consumers purchase goods and services more often than the rest of the EU. 45% of French online shoppers bought clothing and sports goods in 2018, making it the perfect place to sell clothing from abroad, beating Spain (35%) and Italy (20%).

Delivery & Returns preferences86% of French shoppers want transparent and complete delivery costs when ordering online. The majority of French shoppers want home or workplace delivery (82%). 38% prefer delivery-in-store 24% would choose delivery with payment in-store and 12% opt for delivery to a secure locker.

French-specific customs adviceAs part of the European Union Customs Union, importing to France is much the same as for other EU nations if your goods originate in the EU.

If you are exporting to France from outside the EU, however, customs duties come into effect at 150 EUR. The VAT/GST threshold is currently 22 EUR.

If you’re a non-resident business, you must register for VAT depending on the value of your taxable income. If it’s over 35,000 EUR, you’ll be subject to VAT.

VAT rates

• 20% standard

• 10% reduced

• 2.1% reduced

• 0%

Payment methods Shoppers prefer a variety of options at checkout so they are not locked into a particular, inconvenient payment method.Carte Bancaire (debit card) system is the common payment method in France. Online wallets is the second most common method. Offer both options at checkout to ensure conversion.

Helpful links The French Customs Authority

The Taric Database (commodity codes for EU countries)

EU Trade Help desk

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Switzerland has a maturing e-commerce market that is growing in size. Internet-savvy consumers are among the highest online spenders in Europe which, combined with an established pattern of local consumers purchasing from foreign businesses online make Switzerland a very attractive market for e-commerce retailers.

Entering the Swiss e-commerce market

B2C e-commerce totalled

9.5 BILLION CHF in 2018 (+10% from 2017)

Of this 2.1 billion CHF is for Consumer electronics and 1.8 billion CHF

for fashion/footwear(Source: Swiss Post)

RANKS 13TH

globally in the World Bank Logistical Performance Index

in customsReliability when it comes to delivery

is extremely high. In 2018 97% of parcels from Swiss Post arrived

on time to consumers(Source: Swiss Post)

RANKED 4TH in global competitiveness

by the World Economic Forum (Source: Global Competitiveness index 4.0)

Language breakdown:

GERMAN 72% FRENCH 21% ITALIAN 7%

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“ Customers are reluctant to pay taxes and customs at delivery. And it is important to know that when shipments are sent with DAP model (customs unpaid solutions), in addition to duties and taxes they also need to pay a presentation fee. ”Manuel Bonnin, Head of Industry E-Commerce and Distance Selling, Asendia

Facts and figures

Consumer preferencesConsumers are open to cross-border trade. In a 2018 Switzerland report, 64% of Swiss online shoppers said they had shopped cross-border in the last 12 months. When looking at the most popular payment methods, Swiss users prefer (78%) for invoices. Swiss consumers are used to paying for their deliveries when buying from overseas. By providing total landed (incl. taxes and duties) cost at checkout you can minimise the likelihood of cart abandonment, or even worse a negative surprise later in the customer journey. You can offer the best shopper experience with customs prepaid (DDP) solutions.

Delivery & Returns preferencesSwiss shoppers take their delivery and returns seriously, with 80% valuing free shipping, and 81% preferring online tracking. While accustomed to paying for returns, 86% of Swiss shoppers prefer using the same packaging to return goods; it’s good for the planet, and easier for them!

Helpful links The Swiss Federal Customs Administration

Official Swiss Tariff search tool

Mail Order Regulations in 2019

Swiss-specific customs adviceCustoms duty and VAT are not levied when the tax amount is below 5 CHF (per customs declaration), which is good news for cross-border retailers, but remember Switzerland doesn’t use Euros and all payments will be Swiss francs (CHF). Switzerland also uses a weight-based system (an example being a set duty per 100kg) that includes the goods themselves and packaging. This will vary depending on the country of origin, and the type of goods. No VAT is placed on shipments that have a value of up to 64.90 CHF (including transport, insurance, customs clearance) at a standard 7.7% VAT rate, and 200 CHF at the reduced 2.5% VAT rate.

Does your company have an annual turnover of 100,000 CHF or more (from small consignments sent to Switzerland with a tax amount equal to 5.00 CHF or less)? From 2019, you will be liable for VAT, which adds 7.7% to the value of goods. The full details of what you should do as a retailer importing into Switzerland can be found on the Federal Tax Administration site.

Full details can be found at the Swiss Federal Customs Administration website: www.ezv.admin.ch

Changes to Swiss mail order regulation 2019

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Norway has the highest percentage of online shoppers in Scandinavia, with consumers spending an average of €220 per month. Despite Norway having its own rules and regulations, they’re relatively simple and tend not to put retailers off. With 71% of 18 to 29 year olds shopping online monthly, it’s great location to target in the Nordic region.

Entering the Norwegian e-commerce market

65% have purchased from abroad

in the past year (Source: PayPal Cross-Border Consumer Resarch 2018)

FASHION is the largest e-commerce

category, currently

37%(Source: PostNord)

E-commerce market worth

EUR 12.77 BILLION and expected annual growth of 15%

(Source: Asendia)

71% of shoppers

AGED 18-29 shop online every month

(Source: PostNord)

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Consumer preferencesNorwegians are discerning consumers with high purchasing power and high expectations; 78% of the online population making purchases 3 to 4 times per month. The most popular vendors used by Norwegian online shoppers are Alibaba (67%), eBay (27%), Zalando (28%) and Amazon (15%), and they’re usually buying clothing and footwear, home electronics, and media, e.g. books, CDs and movies. Norwegians consider the clear and simple display of prices to be most important feature of online stores.

Helpful links The Norwegian Customs Authority automatic currency converter

Official Norwegian Tariff search tool

Information on customs duty for clothing and foodstuffs

Delivery & Returns preferencesNorwegians don’t mind waiting for their items, as only 33% of Norwegian consumers prefer same-day delivery. However, they might have particular delivery preferences: 45% prefer delivery to a locked box than home delivery. 80% of Norwegians want free shipping, but for those happy to pay for delivery, 88% want transparency around customs costs.

When it comes to returns, 17% of Norwegians have returned at least one product in the past 30 days

In general, women make more returns than men, with the age group 18-29 having the highest return rate of all. As with other regions, clothing and fashion have the highest product category return rate. Figures from 2018 put this at 22% (for the Nordic region as a whole).

If you plan to export to Norway with these products, do as much as possible to communicate the sizes and descriptions of products to minimise returns.

Norway-specific customs advice

Norway is both part of EFTA and the EEA, meaning that many of the same regulations that apply for the EU also apply here. The Norwegian Customs Authority oversees customs clearance for import into the country. Goods need to be cleared through customs using the Combined Nomenclature (CN) commodity code.

When are you required to pay customs duties? From 1 April 2020, there is no longer an import threshold, meaning that VAT of 25% is levied on all imported goods up to 3000 NOK. Beyond that amount, possible duties may also be levied. A fee for customs clearance will be applied too, depending on the process.

This removal of the NOK 350 limit for duty-free imports on goods will most impact retailers sending low-value goods, as well as their customers. To avoid your Norwegian customers being hit with unexpected fees at the post office, we recommend our Premium Goods Customs Prepaid solution. Your customers will benefit from an optimised and transparent clearance process along with lower landing costs.

What does this mean for retailers?

The customs classification used by the Norwegian customs is the Combined Nomenclature (CN). To find the exact commodity code for the goods you plan to import to the country you can use the official search on the Norwegian Customs Authority website.

Finding the correct tariff number

Facts and figures“ There is an increasing need for content checks

to allow swift reimbursement of the customer… On the fashion side, we see demands that items will be onforwarded to retail stores, rather than to be returned to a sender’s warehouse. ” Heinz-Friedrich Schymura, Head of E-Commerce Solutions, Asendia

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For years, the UK has been viewed as the go-to market in Europe for online shopping and is now widely regarded as a pioneer in e-commerce delivery. It’s a nation of discerning e-shoppers with high expectations who regularly make cross-border purchases, especially in the fashion, household products and electronics categories.

Entering the UK e-commerce market

The UK is

RANKED 5TH in the Internet Inclusivity Index

(Source: Ecommerce Foundation)

B2C sales rose 14.6% in 2018

(Source: Ecommerce Foundation)

The share of the total GDP made up by B2C e-commerce

is expected to hit 7.94% in 2019

(Source: Ecommerce Foundation)

The annual amount spent per e-shopper is forecast to be

€3,620 THIS YEAR

(Source: Ecommerce Foundation)

87% of the online population

is forecast to make e-purchases in

2019 (Source: Ecommerce Foundation)

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Facts and figures

Consumer preferences55% of shoppers prefer to shop online to compare prices, while 52% do so because they believe there is more choice. Nearly three-quarters of shoppers make cross-border purchases, with 31% shopping from EU retailers and 43% from other countries. Clothes and sports goods are the most popular online categories.

Delivery & Returns preferencesDaytime home delivery is by far the most popular option, with 61% of customers preferring this method. Evening home delivery and mailbox delivery lag behind, at 14% and 13% respectively. The majority of shoppers in the UK check returns policies before making a buying decision and expect an easy returns process.

UK-specific customs adviceThe administration and collection of direct taxes in the UK, including excise duties, are managed by HM Revenue and Customs (HMRC).

Currently, the UK serves as the entry market into the EU for international exporters as it has relatively few trade barriers. If the goods are sent from within the EU (‘acquisitions’), retailers need to get a commodity code and pay VAT (20%), but not import duty. If the goods are sent from outside the EU, retailers need to find out the appropriate commodity code, register for an EORI number, declare imports to customs, and pay VAT and duty.

HMRC is currently introducing its new Customs Declaration Service (CDS), which replaces its Customs Handling of Import and Export Freight (CHIEF) system, resulting in differences in the information that companies need to put in declarations.

Payment methods Debit or credit card is the most popular payment method in the UK, with most e-shoppers having used card payment at least once last year. This is followed by PayPal and similar methods, while payment by instalments, invoices or cash on delivery are disappearing as preferred options.

Helpful links Government Import and Export guide

HM Revenue & Customs

Institute of Export & International Trade

“ The UK is truly a leader in global e-commerce, demanding the very best customer experience and creating an exciting climate that encourages retailers from all over the world to give this market a go. ”Yvette Hooites, International Product Manager e-commerce products, Asendia

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With a total value of $521 billion, the giant US e-commerce market is so lucrative that online retailers simply have to be a part of it. American shoppers are known for their high purchasing power, heavy consumption and enthusiasm for new brands. It’s an ideal opportunity for ambitious cross-border retailers.

Entering the US e-commerce market

27% of US consumers shop both

domestically and cross-border (Source: Ecommerce Foundation)

Retail e-commerce sales in the US is forecast to hit

$560.7 billion this year (Source: Statista)

49% of retail e-commerce sales is expected to be made on

a mobile device in

2020 (Source: Ecommerce Foundation)

E-shoppers in the US spend an average of

$2,098 online every year (Source: Ecommerce Foundation)

29% of e-shoppers buy online

at least once a week (Source: Ecommerce Foundation)

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Facts and figures

Consumer preferencesM-commerce is on the rise, with customers preferring this platform to buy books and magazines, apparel and accessories. The most popular online shopping category is clothing and shoes, while the fastest-growing category is hobby and stationery. Amazon, eBay and Etsy are the leading online marketplaces.

Delivery & Returns preferencesHome delivery is the preferred method across all age bands. US e-shoppers are highly price-conscious, with 42% happy to sacrifice speed for lower cost when it comes to delivery times. Returns have become an essential part of the online shopping experience and it’s been estimated that, by 2020, returns in the US will cost $550 billion.

US-specific customs adviceThe most important thing to note is that the US is not a single national market: it is a federal system. Retailers must treat each state as a separate entity with its own procedures and determine the implications of developing their business in a specific state.

The US tax system is complex and taxes can be imposed by both the US federal government and individual states, counties and cities. There is no VAT in the US; instead, each state determines and collects sales tax on an individual basis.

Delivery of all merchandise must be authorised by US Customs and Border Protection (CBP), who checks that estimated duties have been paid. For faster clearance of merchandise, CBP gives strong recommendations on preparing customs invoices: they should be clear, accurate, detailed and contain the information that would be shown on a well-prepared packing list.

Payment methods Price is the most important factor for 80% of US e-shoppers and Americans prefer to complete these transactions by credit card; however, it’s been shown that consumers would ‘like to pay with smartphone all the time’ if they could. Social media purchasing is still to catch on, with only 18% buying products via this method last year.

Helpful links US Customs and Border Protection

Government Importing and Exporting guide

CBP E-commerce Strategic Plan

“ The land of opportunity is a place where business agility, digital mastery and new customer offerings need to be at the cutting edge for online retailers to truly make their mark. ”Yvette Hooites, International Product Manager e-commerce products, Asendia

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Home to over 50 million e-shoppers, Russia has earned its reputation as one of the most attractive e-commerce destinations in the world. 95.8% of internet users in Russia shop online and the percentage of those who purchase cross-border is rapidly increasing. Almost half prefer foreign products over domestic goods, with China, Germany and the US the most popular exporters.

Entering the Russian e-commerce market

74% of the online population

is forecast to shop online this year

(Source: Ecommerce Foundation)

B2C e-commerce turnover is expected to reach almost

€18.5 BILLION this year

(Source: Ecommerce Foundation)

Between

2016 and 2017, e-commerce turnover

grew by a huge

55.54% (Source: Ecommerce Foundation)

The annual amount spent

per e-shopper in 2019 is forecast to hit

€228 (Source: Ecommerce Foundation)

The number of online shoppers in Russia is expected to

INCREASE to 61.6 million by 2022

(Source: Statista)

customs report

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Facts and figures

Consumer preferencesThe most popular online shopping categories are consumer electronics, clothing and household appliances. 90% of Russians shop online from a desktop, but mobile devices are increasingly being used to browse and make price comparisons. With regards to cross-border shopping, Russia imports billions of dollars’ worth of goods every year from Europe as well as the US and China.

Delivery & Returns preferencesThe preferred delivery method is the post office, which is chosen by nearly three-quarters of Russian shoppers. For cross-border purchases, 89% are delivered by post, with 73% delivered to the post office. For Russian consumers, shipping is a critical aspect of the online shopping experience – not only should timing and costs be reliable, but a clear returns policy is expected too.

Russia-specific customs adviceRussia certainly has its own nuances when it comes to import/export and the logistics process into Russia is widely seen to be complicated. It’s highly recommended to bring a partner on board who has in-depth knowledge of Russian customs regulations and logistics.

Customs duties apply to all imports, with a 30% tax on items valued over €1,000 and an extra fee for items weighing more than 31kg. Some goods may also require payment of utilisation fees or the new ecological fee for goods that are subject to recycling. In addition, currency control regulations require the issuance of a transaction passport for both exports and imports to ensure that hard currency earnings are repatriated to Russia.

Russia is also a member of the Eurasian Economic Union, which allows goods imported into any of the member countries (Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia) to be freely transported throughout these nations. Payment methods

Paying by debit card is the most popular method, with 69% preferring this option over online payments (56%), credit cards (38%) and invoices (34%). It’s important to note that cash in advance and cash on delivery are still popular, with a combined 34% preferring these methods. In Russia, crypto currency is booming and this country has one of the most developed crypto markets in the world.Helpful links

Federal customs service

Russian tax and customs news

EU trade help desk

“ In my experience, the logistics process into Russia can be seen to be too complicated and with many areas for failure. Having a strong logistics partner in Russia is imperative to the success of the online retailer. ”Sarah Clewlow, Director of Network Operations, Asendia

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It’s not surprising that China has the biggest e-commerce market in the world when you consider that the number of internet users here is around 800 million. The explosive growth of Chinese e-commerce is attracting e-tailers around the world, with baby care and fashion suppliers doing particularly well.

Entering the China e-commerce market

There are around 722 million e-commerce users in

CHINA (Source: Statista)

customs report

Retail e-commerce sales in China is expected to surpass

$1.8 TRILLION (Source: Forrester)

Online retail sales in

CHINA grew almost 24% in 2018

(Source: National Bureau of Statistics of China)

33.6% of e-shoppers make

cross-border purchases

3-4 TIMES A YEAR (Source: Ecommerce Foundation)

B2C sales rose

7% IN 2018 (Source: Ecommerce Foundation)

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Facts and figures

Consumer preferencesMost e-shoppers in China purchase from online retailers because of quality, and price points are very important too. The most popular cross-border categories are baby care (with 81% purchasing baby formula in the past 12 months), beauty (67% purchased skincare products) and fashion (55% purchased handbags). 54% of consumers make 2-5 cross-border purchases per year.

Delivery & Returns preferencesChinese consumers want speed, efficiency and transparency when it comes to delivery. 43% complain about long delivery times while 33% are unhappy about hidden costs and 31% are put off by language barriers. Almost 90% say they search for websites that offer free delivery and around 28% say that inconveniences in returns and refunds deter them from cross-border shopping.

China-specific customs adviceRegulations governing the import of goods into China are complex and constantly changing. The standard rate of VAT on imported goods is 17% while a lower rate of 13% applies to goods such as books, newspapers, magazines, cereals, edible vegetable oils, tap water, heaters and coal products for residential use, among others.

The import duty rates fall into two categories: general tariff rates and preferential tariff rates. The general tariff rates apply to imports originating in the countries which the People's Republic of China has not concluded ‘most-favoured-nation’ trade agreements with. There are over 20 rates, ranging from 0% to 270%. The preferential tariff rates apply to imports originating in countries with which the People's Republic of China has concluded ‘most-favoured-nation’ trade agreements. There are over 50 rates, ranging from 0% to 121.6%.

Not all Chinese standards are aligned with established international standards. It’s important to check the regulations and certification requirements that apply to your business. The Standardization Administration of the People’s Republic of China is responsible for standards.

Payment methods M-commerce continues to rise in China, which has the highest share of the population in the world who prefer mobile payments. With a share of mobile payments of nearly 54%, Alipay dominates payment gateways in the Chinese market. WeChat, the Chinese social media, messaging and mobile payment app, is the most popular social platform for online purchasing.

Helpful links Gov.cn

General Administration of Customs

The Standardization Administration of the People’s Republic of China

“ China will lead global e-commerce this year, taking over 50% of the market – an astonishing achievement, considering the combined e-commerce power of its closest rivals. ”Elodie Vauthier, Project Manager Marketing e-commerce, Asendia

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Italy is one of Europe’s major destinations, with a large economy and the most famous market in the world for luxury goods. It’s a relatively young, tech-savvy nation (42.2% are between 25-54 and internet penetration is expected to hit nearly 80% this year) in which cross-border shopping is growing year- on- year.

Entering the Italian e-commerce market

The UK is the most popular cross-border

shopping destination for

ITALIAN consumers

(Source: Ecommerce Foundation)

customs report

The total value of the e-commerce market in

Italy is

€35.65 BILLIO

(Source: Ecommerce Foundation)

Average e-shopper spending is forecast to be

€2,081 this year

(Source: Ecommerce Foundation)

37% of the online population

is forecast to shop online in 2019 (Source: Ecommerce Foundation)

Retail e-commerce revenue, for fashion is forecast to hit nearly

€5 BILLION this year

(Source: Ecommerce Foundation)

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Facts and figures

Consumer preferencesMore and more Italian shoppers are heading online for their goods, and retail e-commerce revenue is expected to show year-on-year increases in every sector for the next 4 years and possibly beyond. In particular, clothing (which makes up over a third of online purchases in Italy) is set to have 13 million dedicated shoppers by 2023.

Delivery & Returns preferencesItalian consumers want straightforward shopping. An overly complicated purchasing experience will affect the customer’s willingness to complete the transaction. Moreover, correctly stated delivery options and costs can make the difference between a finalised sale and an abandoned cart. At 40%, the returns rate for fashion is high, so offering an easy returns solution is crucial.

Italy-specific customs adviceItaly is part of the harmonised trade system of the EU and importing and exporting are covered by the EU Taxation and Customs Union. For goods imported from outside the EU, duty and taxes are applied.

Preferential rates apply to imports from countries which the EU has signed agreements with, since Italy is party to the European Union’s Common Customs Tariff. Duties range from 0-17%, with the general tariff averaging 4.2%. However, food, textiles and clothing still experience some protection measures, resulting in higher tariffs.

VAT is known as IVA in Italy. The standard rate is 22% and a reduced IVA rate of 4% is applied to several categories such as food, drinks and agricultural products. A 10% rate is charged on electric power supplies for listed uses and listed drugs. Import VAT needs to be paid to the customs authorities upon importation, although deferred payment is possible under specific conditions.

Payment methods PayPal is the most popular method of payment for online purchases, as the payment of choice for 40.8% of e-shoppers. Credit cards is in second place, preferred by 23.7% of online shoppers. However, bank transfers have the highest concentration of average online expenditure (€309), while the highest average online expenditure by device is tablet (€102).

Helpful links Agenzia Dogane Monopoli

European Commission Taxation and Customs Union

EU trade help desk

“ It is not a surprise that price highly affects the decision-making process of Italian online shoppers. Nonetheless, it is not the only factor influencing the peninsula’s online purchases. Italian online consumers are also looking for security and trust. ”Thomas Haumüller, E-commerce Product Manager, Asendia

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Australia’s e-commerce market has flourished in line with its economy, which has experienced over 25 years of constant growth. Between 2016 and 2017, for example, there was an unprecedented 50% growth in e-commerce. Over a quarter of Australians were born in another country, and this mixed population has a natural affinity for cross-border shopping.

Entering the Australia e-commerce market

customs report

Australia is

RANKED 18TH in the World Bank’s Logistical

Performance Index (Source: Ecommerce Foundation)

Three-quarters of the

AUSTRALIAN population shop online

(Source: Australia Post)

FASHION is the fastest-growing

online shopping category in Australia

(Source: Australia Post)

92% of the Australian population are internet users

(Source: Ecommerce Foundation)

The e-commerce market in Australia is worth

$32.6 BILLION (Source: Ecommerce Foundation)

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Facts and figures

Consumer preferencesIn Australia, clothing is the most popular shopping category, with 47% of consumers having purchased clothes in the past 12 months. This is followed by home multimedia (37%) and consumer electronics (31%). When asked, ‘Which products do you mostly buy online’, most respondents answering ‘Clothing’.

Delivery & Returns preferencesAustralian consumers expect retailers to provide prompt delivery, with 29% abandoning carts due to long delivery times. 51% prefer to return their international purchases at the post office while 21% prefer pickup at home. It has been reported that delivery costs tend to be high in Australia due to increased cost of wages and fuel.

Australia-specific customs adviceThe Department of Immigration and Border Protection regulates all goods imported into Australia. There is no requirement for companies to hold a licence to import goods into Australia.

Items entering Australia may attract customs duty and/or GST (10%) levies and other taxes and charges, including an import-processing charge. Customs duty rates vary depending on a number of factors, such as the type of goods and the country of origin. You'll need to register for GST if you're an overseas business making over $75,000 and sell low-value imported goods to Australian consumers.

In Australia, the customs threshold is a high $1,000, with completed import declaration forms required for goods above this value, which we can handle for you.

Payment methods Over two-thirds of Australians conducted online payments in the past year, with 59% stating they used bill payment services and 43.6% preferring online payment platforms. Cash is still being used: a total of 19% paid via cash in advance or on delivery last year.

Helpful links Australian Border Force

Australia government import and export guide

“ Australia is a key market for global e-commerce trade, both as a destination and an exporting market. It represents a huge opportunity because of the nation’s growth potential and e-tailers’ increasing expectations from outbound ecommerce solutions.Lionel Berthe, Head of Asia-Pacific region, Asendia

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The Middle East presents an exciting opportunity for cross-border retailers who are looking to tap into a region where e-commerce has almost doubled in size in just a few years. It’s a fascinating mix of established e-commerce destinations and emerging markets, each bearing their own distinctive character and consumer preferences. One aspect is consistent across the region though: there is a cultural shift towards online shopping in the Middle East..

Entering the Middle Eastern e-commerce market

customs report

E-COMMERCE user penetration in the Middle East

will grow to

58.8% BY 2022 (Source: Statista)

$80 BILLION online sales

for 2018 ACROSS THE MIDDLE EAST

(Source: Ecommerce Foundation)

227 MILLION Population of the Middle East,

of which

47% AGED 25-54 (Source: Ecommerce Foundation)

56% say MOBILE

will become the main way they purchase goods online.

(Source: PWC)

Overall growth across

THE MIDDLE EAST will be at a CAGR of

11% until 2022

(Source: Statista)

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Facts and figures“ Once you’ve decided to target Middle Eastern e-commerce markets, understanding the preferences of ME consumers is essential. From product choices to brand loyalty and delivery, local knowledge is key to making a success of any new destination. Alex Borisov, Director at Oman Post, Asendia’s Premium Partner for delivery to the Middle East

TurkeyThe EU and Turkey is linked by a Customs Union agreement. This, along with free-trade agreements provide duty-free access for many of Turkey's most important trading partners. The customs threshold from which tariffs are applied is EUR 75 or 30kg, as set by The Turkish Customs and Commerce Ministry.

IsraelThe Israel Customs Administration enforces the Customs and Purchase Tax Tariff, the main instrument used for the classification of goods entering the country and determining tax rates. Imports with a CIF value up to USD 1,000 and with a weight up to 30kg are exempt of import duty. However, VAT, Purchase Tax, and Import Port Fee still apply. 

Saudi Arabia There is no customs threshold in Saudi Arabia and the customs tariff on the majority of imported goods is 5%. There is a tariff of 12% or 20% on some imports to support certain national industries. Saudi Arabia is a member state of the Gulf Cooperation Council (GCC) alongside Bahrain, Qatar, Oman, Kuwait and the UAE, allowing exemption of duty and free movement of goods between them. 

QatarThe General Authority of Customs is responsible for monitoring importation of goods into Qatar. You will need a local sponsor and to register with the Commercial Registry at the Ministry of Economy and Commerce (MEC) before engaging in any commercial activity. There is currently no sales tax but it’s anticipated that Qatar will introduce a broad VAT of 5%.

BahrainCompanies wishing to export goods into Bahrain must obtain a general licence from the Customs Affairs Directorate of the Ministry of Interior. Customs duties are usually 5% for imported goods, with the exception for alcohol and tobacco where higher duties apply. Many food and medical items are exempt from customs duty, but may require special licensing.

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Helpful links The Gulf Cooperation Council

League of Arab States

Facts and figures continued

EgyptSince 2004, an Egyptian reform led to a sharp drop in customs duties (-35%). However, the Egyptian Customs Authority uses a system of fixed prices to determine customs values where, if the value of the invoice is lower, then the fixed price is implemented. This method is often left to the discretion of customs officials, which makes the estimation of the exact rate very difficult to calculate.

Oman

JordanThe rate of customs duties has been systemically reduced in stages by the Jordanian government over the years. Trade relations between the EU and Jordan are governed by the Association Agreement, which established a Free Trade Area and opened up a two-way trade in goods between them. A general sales tax similar in operation to VAT is imposed at the rate of 16% on imports.

United Arab EmiratesThe UAE generally levies customs duties on imported goods at the rate of 5%, with shipments valued under AED 1000 exempt. When goods are imported into a UAE Free Zone, customs duties are not payable. The Zones are designed to boost international business, with incentives including 100% foreign company ownership and 100% repatriation of profits.

KuwaitThe Kuwaiti General Administration of Customs has responsibility for Kuwaiti customs procedures. An import tariff of 5% applies to most products, while some items have a tax rate of 10% to 12% to protect national industries. Importers must apply for import licenses from the Ministry of Commerce and Industry, and register with the Kuwait Chamber of Commerce and Industry (KCCI).

MoroccoCustoms import duty in Morocco depends on the product. There is a para-fiscal import tax of 0.25% and VAT of 20% (rates of 7% and 14% apply to some products and services). There is no customs threshold in Morocco and there are some products that have a higher tariff of 50%, with exceptional tariffs going up to 300%.

The Royal Oman Police is responsible for all custom-related matters. There is no sales tax, VAT or threshold on goods. Most products are therefore subject to a 5% duty, irrespective of their values. Exporters can authorise and clear goods with the Directorate General of Customs through Oman’s online Bayan system.

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New Zealand is an island nation with a healthy, growing e-commerce market and a multicultural population who have a natural affinity for international shopping. It’s an e-commerce leader in the Oceania region, with two-thirds of the population shopping online and nearly a third of physical goods bought from overseas.

Entering the New Zealand e-commerce market

29.9% of online shoppers purchase

CLOTHING (Source: Ecommerce Foundation)

E-commerce market worth

$1,650 The average yearly spend of

3 million e-shoppers (Source: Ecommerce Foundation)

2 MILLION online shoppers

(Source: PostNord)

44% of online purchases

are from overseas retailers (Source: J.P. Morgan)

$4.2 BILLION the size of New Zealand's

e-commerce market (Source: Ecommerce Foundation)

customs report

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Consumer preferencesInternational shopping is widespread in New Zealand thanks to the multi-cultural community – 74% of people living in New Zealand are of European descent. Clothing is the most popular category, with nearly 30% of consumers having purchased clothes in the past year. This is followed by home entertainment (18.7%) and toys and gifts (21.7%).

Delivery & Returns preferencesOnline shopping is growing eight times faster than shopping in-store, and consumer needs are changing quickly: they want speed, efficiency and convenience. There is room for improvement, as 24% of New Zealanders receive their online goods between 10-14 days. New Zealand has strong consumer protection laws so make sure your returns policy is watertight.

Payment methods‘Buy now, pay later’ finance options are popular among New Zealanders. A large number of shoppers are also happy to pay with credit cards and intermediary services such as PayPal. Overall, customers prefer lenient payment methods leading to fast delivery.

NZ-specific customs advice

Goods mailed into New Zealand may be subject to import duty, which is calculated on the customs value of the goods in New Zealand dollars.

The goods may also be subject to Goods and Services Tax (GST) of 15%, based on the customs value of the goods, including the duty (if any) and postal or courier charges. Goods liable for duty and GST of NZ$60 or more cannot be released until the charges are paid. There will also be an import entry transaction fee (IETF) and MPI biosecurity system entry levy.

If your goods are valued at NZ$1000 or more, you will need a client code from the New Zealand Customs Service.

Facts and figures“ Flexibility in licencing and light-touch regulatory frameworks create a welcoming environment for entrepreneurs and foreign investors alike. Differentiating from competitors is crucial as New Zealanders are looking for variety and broader ranges of products than what is currently available.Yvette Hooites, International Product Manager e-commerce products, Asendia

Helpful links New Zealand Customs Service

Duty and Allowances

Business.govt.nz

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Shopping online has become a key aspect of consumer life in Canada. This wealthy nation has been a sleeping giant of the online retailing world until recently, and e-commerce growth is expected to top 20% this year. This is aided by the fact that 80% of Canadian shoppers are regularly hitting the ‘buy’ button, with around half of purchases coming from overseas.

Entering the Canada e-commerce market

25.2% of the Canadian population are

E-SHOPPERS(Source: Ecommerce Foundation)

$6,933 average e-spending

per year(Source: Ecommerce Foundation)

28.1 MILLION e-commerce users

(Source: Statista)

Retail e-commerce will reach

$64.56 Billion(Source: eMarketer)

Retail e-commerce will grow to over

C$108 by 2023(Source: eMarketer)

customs report

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Consumer preferencesInternational shopping is growing in popularity in Canada with most Canadians purchasing both domestically and overseas today (56%). 8% of Canadians exclusively shop overseas. Clothing is the most popular shopping category (56%) followed by household goods (41%) then books (40%).

Delivery & Returns preferencesCompared to a few years ago, Canadian shoppers expect shipping to be faster and more convenient. In particular, they want transparent costs upfront, delivery dates at checkout, full tracking and easy returns. When Canadian shoppers aren’t given enough information or control at checkout, they are likely to abandon their cart.

Payment methodsThere is growing confidence in digital payment, with most Canadians between 18 and 34 years old storing credit card information on e-commerce websites so that their details are auto-filled. Nearly a quarter of Canadians over 65 also do so. Credit card is the most popular method for online payment (61%) followed by PayPal (21%) and debit card (5%).

Canada-specific customs advice

The average customs duty rate is 4.8%. Some sectors are protected to a degree: foodstuffs have a higher customs tariff of up to 30%; textiles and clothing up to 18%.

All imported products are subject to the goods and services tax (GST), 7% recoverable in input tax credits. Each province or territory also levies provincial taxes on products, but this tax is not generally applied when the products are imported.

Canada has signed a number of customs agreements for preferential rates, especially the NAFTA with the USA and Mexico, which removes all customs duties.

Facts and figures“ Canadian shoppers seek an enhanced digital experience that is customised for their needs while also offering transparency and value for money. If you’re already ahead of the game with your current online business proposition, you’ll be in a strong position to delight your Canadian market.Yvette Hooites, International Product Manager e-commerce products, Asendia

Helpful links Canada Border Services Agency

Government of Canada

Importing commercial goods into Canada

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The customer journey and customs

Selling internationally does mean you have to consider the effect this has on the consumer journey. Your main challenge? Making it as easy and painless for the consumer as possible during the search, comparison and delivery of goods.

Customs duties play a crucial role in the success of the entire experience; for example, by providing clear and handy information for the consumer at the point of purchase.

Avoid potential customs issues and negative customer experiences by including full costs during checkout and calculation. If not, you run the risk of a consumer waiting for their product to arrive and realising that it is stuck in customs limbo. In fact, 70% of consumers want clear information about delivery charges before purchase.

Lack of information means additional cost, effort and wasted time at their end. This increases their frustration with the process and therefore your brand. And we all know where frustrated consumer sentiment ends: negative reviews, social media sentiment and word-of-mouth.

“ Full visibility of all costs is essential; no shopper wants

to pay unexpected additional fees at the checkout, so it's important to be upfront. SMEs may require full support at every stage of customs, especially if they are just starting out in cross-border selling.Manuel Bonnin, Head of Industry E-Commerce and Distance Selling, Asendia

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This report is compiled from a variety of sources that are in the public domain including research papers, websites, industry and financial publications and other industry and economic data. These are listed below.

It is designed to provide an overview of markets and regulations in the regions and countries specified and should not be used as a definitive reference point. This report is meant for sole use by the recipient and is not for general circulation.

We have endeavoured to use reliable and credible sources for the data included, however we cannot guarantee its accuracy. It should not be relied upon as such.

Due to variations in definitions, dates and time periods data sources should not be used for comparison purposes. This report and the opinions expressed herein are current at the time of production however may change in the future.

Sources:

Asendia materials, Avalara, BBC News, DPD, Ecommerce Foundation reports, Export.org.uk, European Commission, Fevad - https://www.fevadt/2018-report-on-e-commerce-in-france-the-french-spent-e90-billion-on-the-internet/, French Tax Authority - impots.gouv.fr, GfK, Ipsos - https://www.paypalobjects.com/digitalassets/c/website/marketing/global/shared/global/media-resources/documents/PayPal_Insights_2018_Global_Report.pdf, PostNord, PwC - https://blogg.pwc.no/skattebloggen-en/new-rules-for-web-shops-trading-with-norwegian-customers, PayPal Cross-Border research 2018, Statista, Swiss tax Authority – Federal Tax Administration, Norwegian tax Authority, World Customs Organisation, World Economic Forum, UK government - https://www.gov.uk/government/news/uk-and-switzerland-sign-trade-continuity-agreement, Statista/eft Supply Chain & Logistics Business Intelligence - https://www.statista.com/statistics/827390/ecommerce-challenges-helping-customers-supply-chain/ ---- http://1.eft.com/LP=19859, Centre for economics and business research - https://cebr.com/reports/many-happy-returns-of-christmas-4-8-billion-worth-of-online-sales-may-be-making-their-way-back-to-retailers-distorting-the-official-retail-sales-data-for-november-upwards-by-about-0-5/, Narvar, The State of Returns - https://see.narvar.com/rs/249-TEC-877/images/Consumer-Report-Returns-2018-4.3.pdf, Smithers Pira - https://www.smitherspira.com/resources/2017/may/ecommerce-packaging-considerations-and-challengesAbout Asendia

Imprint:

The presented Customs Report was created by Ecommerce Foundation under the writing title < ”Everything you need to know about customs” > and has been commissioned by Asendia. Although the utmost care has been taken in the construction of this study, there is always the possibility that some information is inaccurate. No liability is accepted by Ecommerce Foundation for direct or indirect damage arising pursuant to the use of the study.© Copyright: Asendia Management SAS, Bern / Paris

2nd edition, October 2019. The rendition of the content is generally permitted provided the source is acknowledged.Author: Ecommerce Foundation, 1114 AA AmsterdamEditor: Asendia Management SAS, Bern/ParisConcept and design: The Think Tank

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