FprCEN/TR 17536

SLOVENSKI STANDARD
kSIST-TP FprCEN/TR 17536:2020
01-september-2020
Zahteve za napredne elektronske podatke (EDA) pri poštnem poslovanju,
skladnem z varnostnimi in carinskimi zahtevami

Requirements for electronic advanced data (EDA) in postal operations, in particular

Services Postaux - Données électroniques avancées (EAD) dans les opérations postales

2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

This draft Technical Report is submitted to CEN members for Vote. It has been drawn up by the Technical Committee CEN/TC

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,

Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,

Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and

Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are

Warning : This document is not a Technical Report. It is distributed for review and comments. It is subject to change without

© 2020 CEN All rights of exploitation in any form and by any means reserved Ref. No. FprCEN/TR 17536:2020 E

European foreword ...................................................................................................................................................... 3

Introduction .................................................................................................................................................................... 4

1 Scope .................................................................................................................................................................... 6

2 Normative references .................................................................................................................................... 6

3 Terms and definitions ................................................................................................................................... 7

4 Data Mapping .................................................................................................................................................... 9

Annex A (informative) Illustrative Semantic mapping: Postal Data Elements (CN23, ITMATT,

EDIFACT, XML ) .............................................................................................................................................. 31

Annex B (informative) Mapping Semantic messages to Postal and Non-postal environment ....... 52

Annex C (informative) Stakeholders and Information Exchanges based on UN/EDIFACT ............. 72

C.1 General .............................................................................................................................................................. 72

C.2 Important data elements based on semantic approach ................................................................. 73

flowchart and messaging model .............................................................................................................. 82

D.1 General .............................................................................................................................................................. 82

D.2 WCO - UPU Flow details .............................................................................................................................. 83

Annex E (informative) ANNEX B of the UCC-DA, changes for the inclusion of the H7 dataset ........ 92

Bibliography.................................................................................................................................................................. 98

This document (FprCEN/TR 17536:2020) has been prepared by Technical Committee CEN/TC 331

This document has been prepared under a mandate given to CEN by the European Commission

M548C(2016) 4876 final, and supports requirements of EU legislation, the "EU VAT Ecommerce

The development has been funded by the European Commission in Project Team D (PTD, under

CEN/TC331 WG2). This document is in line with legislation and implementing acts adopted in December

2017 and published Dec 29th, 2017 – the so called “EU VAT Ecommerce Package” (OJ L 348 of 29.12.2017

– Council Directive [EU] 2017/2455; Council Regulation [EU] 2017/2454; Council Implementing

CEN has been requested by the European Commission in its mandate (M/548), to develop European

standards or European standardisation deliverables or where necessary to revise existing standards to

be compliant to security and customs requirements for electronic advanced data (EAD) and to promote

interoperability of parcel-delivery operations. And thereby, to contribute to promoting the creation of a

These deliverables shall be designed to address VAT, customs and the increased security requirements

by acknowledging the concept of electronic advance data (EAD), also referred to in other documents as

There is concern and evidence that the growing x-border Ecommerce of commercial items sent mainly

from Asia (China) to the EU / EEA does not create additional trade, but rather creates a trade diversion.

This diversion is fuelled by an unlevel playing field to the disadvantage of traders and commerce in the

The necessary adjustment, not only to re-create a level playing field, but to establish similar market

conditions for all market participants is demanded. Otherwise, VAT- and Customs- fraud, a further

increase of counterfeits, and selective access to postal tariffs at cost, will lead to a serious Ecommerce

This mandated work item (M/548) is dedicated to the development of EAD for customs and transport

security. Its aim is to develop technical and message specifications for EAD, necessary as the EU de-

• Abolish import exemption for consignments of a value ≤ EUR 22. All distance sales from third

• For consignments of a value ≤ EUR 150, the Import One-Stop Shop (IOSS) can be used to declare and

• The vendor (directly or via an intermediary) registers for the IOSS in a Member State of

• The vendor charges the VAT to the customer at the time of supply, defined as the time when the

• These consignments are VAT exempt upon import → IOSS EU VAT number to be communicated to

• The vendor (directly or via an intermediary) declares and pays VAT to the MSI on the basis of a

monthly One Stop-Shop VAT return; the MSI transfers the VAT to all Member States of

• This applies for consignments up to an intrinsic value of EUR 150 → Above this value, customs

duties are due, and a full customs declaration is required (exemption: Goods >€150 not exceeding

€1,000: designated postal operators in the MSC may use "special arrangements" allowing a

• Simplify the collection of import VAT where the IOSS is not used is possible. Special arrangements

shall be provided by the MS of importation to allow the use of simplified [customs] procedures for

a) Council Directive (EU) 2017/2455 amending Directive 2006/112/EC (the “VAT Directive”) and

b) Council Regulation (EU) 2017/2454 amending Regulation (EU) 904/2010 (on administrative

c) Council Implementing Regulation (EU) 2459/2017 amending Regulation (EU) 282/2011 (the “VAT

Based on the EU Union Customs Codex which came into force in 2013, the European Union has adopted

in the "EU VAT Ecommerce Package" regulations which will impact cross-border trade in goods between

1) the decision of the Member States to abolish the import VAT exemption limit as of 1.1.2021 ;

2) the introduction of the fully electronic CUSTOMS declaration of all consignments from 1.1.2021 ,

3) the decision that the EU must receive advanced TRANSPaORT notification of all consignments of

Together, the three measures are designed to prevent the circumvention of import VAT and customs

The WCO-UPU Customs Model, using simplifications for the clearance of postal items, shall serve as a

model for the clearance of the Low Value Consignments (LVC), on the legal basis of a "Super-Reduced

COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive

2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October 2013

laying down the Union Customs Code; COMMISSION DELEGATED REGULATION (EU) 2015/2446 of 28 July 2015

supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council; COMMISSION

DELEGATED REGULATION (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU)

2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council;

COMMISSION DELEGATED REGULATION (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No

952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the

Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated

Regulation (EU) 2015/2446; COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447 of 24 November 2015

laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European

Parliament and of the Council laying down the Union Customs Code; COMMISSION IMPLEMENTING REGULATION

(EU) 2017/2089 of 14 November 2017 on technical arrangements for developing, maintaining and employing

electronic systems for the exchange of information and for the storage of such information under the Union Customs

Code; COMMISSION IMPLEMENTING DECISION (EU) 2016/578 of 11 April 2016 establishing the Work Programme

relating to the development and deployment of the electronic systems provided for in the Union Customs Code.

REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October

2013 laying down the Union Customs Code; COMMISSION DELEGATED REGULATION (EU) 2016/341 of 17

December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as

regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems

are not yet operational and amending Delegated Regulation (EU) 2015/2446; COMMISSION IMPLEMENTING

REGULATION (EU) 2017/2089 of 14 November 2017 on technical arrangements for developing, maintaining and

employing electronic systems for the exchange of information and for the storage of such information under the

Union Customs Code; COMMISSION IMPLEMENTING DECISION (EU) 2016/578 of 11 April 2016 establishing the

Work Programme relating to the development and deployment of the electronic systems provided for in the Union

This document provides the semantic mapping description of information on the characteristics or

attributes of Low Value Consignments (LVC) which parties in the digital commercial value chain across-

borders are called upon to handle, compliant to the EU VAT Ecommerce Package as well as the UPU-WCO

This document is limited to LVC, the logical definition of an electronic message, which supports the

communication of information about postal items with a unique transport unit identifier.

While different customs processes apply to LVC (goods ≤ €150), and consignments exceeding an intrinsic

value of > €150, this technical specification only applies to LVC. Therefore, it applies to the collection of

The document defines both EDIFACT directory 00A and XML implementations to bridge in a semantic

mapping between UPU M33 ITMATT messages and the EU customs data model and its super-reduced

dataset, that can be used to convey item-level data for use in customs processing applications.

The document specifies that the supply of certain attribute values, segments and tags is mandatory (M),

whilst the supply of other attributes, segments and tags is specified as optional (O).

This document separates the financial, the data-elements and the physical flow of low value

consignments. Further it defines the use of unique transport identifiers, unique transaction identifiers

The following documents are referred to in the text in such a way that some or all of their content

constitutes requirements of this document. For dated references, only the edition cited applies. For

undated references, the latest edition of the referenced document (including any amendments) applies.

ISO/IEC 15459-1, Information technology — Automatic identification and data capture techniques —

Unique identification — Part 1: Individual transport units identification and data capture

ISO/IEC 15459-6, Information technology — Automatic identification and data capture techniques —

WCO Harmonized System, goods nomenclature used as the basis for customs tariffs (HS-code)

ISO and IEC maintain terminological databases for use in standardization at the following addresses:

message sent by a designated operator to an airline to pre-advice of mail and indicate on which flight the

Note 1 to entry: CARDIT includes security status information and pre-consignment information.

special declaration forms for postal items as described in the Acts of the Universal Postal Union currently

message for a postal operator to transmit mail item information to its local customs authority, which

covers the electronic representation of existing UPU paper forms CN 22/CN 23 and CP 72

Note 1 to entry: The message structure clearly separates information in UPU forms from other information; the

Note 2 to entry: CUSITM stands for CUStoms ITeM: mail item information for Customs purposes. To provide

destination DO with feedback from Customs concerning the item, including customs clearance information.

message for a customs authority/border agency to transmit mail item information to the local postal

Note 1 to entry: CUSRSP stands for CUStoms ReSPonse: Both parties shall agree on the exact usage of the message.

Note 2 to entry: The intended business benefit for both parties is to automate and therefore speed up the customs

message specifying details for goods despatched or ready for despatch under agreed conditions

letter-post, parcel-post, express or courier item consisting of any piece of written, drawn, printed or

message to exchange information of item-level tracking events, based on the capture of specified

Note 1 to entry: EMA (Posting/Collection); EMB (Arrival at outward office of exchange); EMC (Departure from

outward office of exchange); EMD (Arrival at inward office of exchange); EME (Held by import Customs); EMF

(Departure from inward office of exchange); EMG (Arrival at Delivery office); EMH (Attempted/Unsuccessful

delivery); EMI (Final delivery); EMJ (Arrival at transit office of exchange); EMK (Departure from transit office of

letter-post, parcel-post, express or courier item consisting of any tangible and movable object other than

money, including objects of merchandise, which does not fall under the definition of “document”

message from the party issuing either an instruction or a booking regarding forwarding/transport

services for a collection of consignments under conditions agreed, to the party arranging the forwarding

Note 1 to entry: IFCSUM stands for Information Forwarding and Consolidation SUmmary Message

Note 2 to entry: The IFCSUM message can also be used as an arrival notice for multiple consignments

message from the party issuing an instruction regarding forwarding/transport services for a

consignment under conditions agreed, to the party arranging the forwarding and/or transport services

message used for the provision of electronic customs information (i.e. an electronic CN 22/23, the UPU

customs declaration form) captured and transmitted by the origin UPU Designated Operator (DO) to the

consignment containing goods not exceeding a value of EUR 150,-, which benefit from a relieve from

import duty in accordance with Articles 23 to 27 of Regulation (EC) 1186/2009, shall be deemed to be

declared for release for free circulation by their presentation to customs pursuant to Article 139 of the

Union Customs Code provided that the data required are accepted by the customs authorities

postal item containing goods with or without commercial value, other than an item of correspondence,

an item addressed in the final form in which it is to be carried by a postal service provider. In addition to

items of correspondence, such items also include for instance books, catalogues, newspapers, periodicals

message that contains information about a despatch of mail which has been prepared by an origin office

of exchange for transportation to a destination office of exchange, typically in another country.

Note 1 to entry: The message describes the despatch-level information such as the despatch identification data and

the planned transport, the individual receptacles of the despatch and the individually identified (track-able) items

message used to enable the transmission of information relating to the tax details for an invoice, or a

Note 1 to entry: TAXCON stands for TAX CONtrol message. It enables the recipient to ensure the completeness of

messages, the prevention of duplication, and the generation of control values and reports.

the United Nations rules for Electronic Data Interchange for Administration, Commerce and Transport

comprise a set of internationally agreed standards, directories, and guidelines for the electronic

interchange of structured data, between independent computerized information systems

• to provide evidence that the EU Customs Data Model (EUCDM) is fully compatible with the WCO Data

• to link the data elements of the EUCDM with their corresponding data elements in the WCO Data

Model, thereby defining unambiguously the relation between Customs needs and economic

• in addition the EUCDM includes the data requirements as well as the relevant formats and codes that

relate to applications and decisions (Annex A of the UCC-DA and of the UCC-IA) as well as to the

registration of economic operators and other persons (Annex 12-01 of the UCC-DA and of the UCC-

• the goal is to extend the future scope of the EUCDM by supplementing its current content with

elements used for response messages and data exchange between customs authorities. The EUCDM

allows Member States to customise it for their national purposes in full abidance of EU Customs

The data requirement is shown for each message variant with a column for each type of declaration for

Segments can be mandatory or conditional, signified by M or C beneath the segment name; the number

For both, the IOSS and the simplified collection of import VAT where the IOSS is not used, a super reduced

dataset has been specified for the use of EAD for the simplified collection of import VAT.

The unique identification of the postal item and the unique fiscal identification of the seller, when the

IOSS is used, are mandatory. The unique identification of the content related commercial transaction is

The dataset defined for the simplified procedure, is a subset of the EU Customs Data Model (EUCDM). It

is therefore following the model for Customs trans-European systems such as NCTS, AES, ICS and for

Following the principle, that the data is provided by traders to customs authorities by means of the

different declarations and notifications defined in EU Customs legislation, the data requirements laid

down in the simplified procedure of the super reduced data-set, as well as their formats and codes are

The EUCDM, and therefore the simplified procedure, contains the mapping of these data requirements

against the WCO Data Model. The WCO-UPU postal model shall act as the data model to map the

The UCC-DA has been amended and a new Art 143a - Customs declaration for low value consignments –

and a related update in Annex B - Common data requirements for declarations, notifications and proof of

the customs status of Union goods – with a new column H7 – the Super-Reduced Dataset (SRD) has been

Art. 143a DA legally implements a new customs declaration for low value consignments. A person

(economic operator, deemed supplier, end consumer) may lodge a customs declaration for release for

free circulation containing the dataset referred to in Annex B / new column H7 (Super-Reduced Dataset)

in respect of goods which benefit from a relief from import duty in accordance with Articles 23 to 27 of

Regulation (EC) No 1186/2009 when (a) their intrinsic value does not exceed EUR 150 and (b) those

goods are not subject to prohibitions and restrictions. Intrinsic Value for the purpose of Article 143a DA

means the transaction price of the goods, excluding any taxes and/or charges (i.e. transport).

https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/eucdm-intro_en.pdf

Table 1 Super-Reduced Dataset SRD, as specified in ANNEX B, Article 143a column H7 of

C: Optional for economic operators: data which economic operators may decide to supply but which cannot be

[7] Member States may waive this obligation if their systems allow them to deduce this information

[12] This information is mandatory only in the cases where the EORI number or a third country unique

identification number recognised by the Union of the person concerned is not provided. Where the EORI number

or a third country unique identification number recognised by the Union is provided, the name and address shall

[53] This information is not required when the goods are declared for release for free circulation under the

special scheme for distance sales of goods imported from third countries and territories set out in Title XII

[54] This information is only required when the goods are declared for release for free circulation under the

special scheme for distance sales of goods imported from third countries and territories set out in Title XII