kSIST-TP FprCEN/TR 17535:2020

SLOVENSKI STANDARD
kSIST-TP FprCEN/TR 17535:2020
01-september-2020

Zahteve za povezovanje, dostop, sodelovanje in nadaljnji razvoj odprtih svetovnih

Requirements to connect, access, participate and further develop open global networks

Services Postaux - Exigences pour se connecter, accéder, participer et développer

davantage les réseaux et systèmes mondiaux ouverts, pour les opérateurs postaux et

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 17535:2020 E

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

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

1 Scope .................................................................................................................................................................... 5

2 Normative references .................................................................................................................................... 5

3 Terms and definitions ................................................................................................................................... 6

4 Process Overview for electronic advanced data .................................................................................. 7

5 Linking electronic advance data to financial flows .......................................................................... 27

Annex A (informative) 2021 - No physical cross-border delivery without electronic advanced data

(EAD), Clause title ......................................................................................................................................... 36

Annex B (informative) EU VAT IOSS ID number .............................................................................................. 40

Annex C (informative) How do the data flows connect? ............................................................................... 43

Annex D (informative) Parcel identification ..................................................................................................... 49

Bibliography ................................................................................................................................................................. 52

This document shall give guidance on how to implement electronic advance data (EAD) for VAT, customs

and the increased security requirements for commercial postal items, including economic operators.

The development has been funded by the European Commission in Project Team C (PTC, under

CEN/TC331 WG2). This TR is in line with legislation and implementing acts adopted in December 2017

and published 29 December 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 standardization request M/548, to develop

European standards/other deliverables or, where necessary, to revise existing standards. The goal is to

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

interoperability of parcel-delivery operations. This way we contribute to promoting the creation of a

This mandated work item (M/548) is closely related to the development of electronic advanced data

(EAD) in postal operations compliant to security and customs requirements, as its aim is to develop

technical and message specifications for the implementation of EAD, both, upstream of the postal value

chain, integrated into the senders (deemed supplier’s) applications, so that EAD can be sent prior to any

physical border crossing for commercial postal items, and data receiving applications of customs / tax

authorities at the country of destination. This work is closely related to the current EU VAT Ecommerce

The deliverable shall give guidance on how to apply EAD, so that transport Identification, transaction

Identification and tax related identification numbers can be used, both in the closed environment of the

designed postal operators (UPU Network) and non-designated private postal operators.

The current and future infrastructure to satisfy the changing needs of citizens in the EU will grant access

to wider postal stakeholders, including customers, postal suppliers, supply chain service providers, (i.e.

customs, fiscal authorities collecting VAT and related duties, transport providers like airlines or rail road

and other transport mode operators, non-profit organisations supporting supply chain traceability, etc.)

non-designated economic postal operators (Courier-, Express-, and Parcel delivery operators) that use,

or may wish to use products, services and solutions currently restricted to designated operators.

This document aims at the provision of a Single Digital Market in Europe is at the focus within CEN, in

• maintaining the integrity and independence of the European and worldwide delivery network

• no unfair advantage to any group or individual player, and thereby providing a level playing field

• transparent management, control and integration of the postal supply chain as legally described in

to provide the necessary implementation guidance of EAD for fiscal duties (VAT et al.), customs and

The current MoU between the UPU and CEN offers the foundation to convert UPU specifications only

applicable to designated postal operators into open CEN specifications. The creation of a digital single

market has significant implications on cross border commerce and related delivery of merchandise.

This document provides the necessary implementation guidance. It is based on be the technical report

"Postal Services — Electronic advanced data (EAD) in postal operations compliant to security and

The document is based on 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

customs model. It gives guidance by defining the use of unique transport identifiers, unique transaction

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 —

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

incoterm, where the seller is responsible for arranging carriage and for delivering the goods and the

buyer is responsible for import clearance and any applicable local taxes or import duties

Note 1 to entry: This rule can often be used to replace the Incoterms 2000 rule Delivered Duty Unpaid (DDU)

incoterm where of the seller is responsible for arranging carriage and delivering the goods at the named

Note 1 to entry: This rule places the maximum obligation on the seller and is the only rule that requires the seller

to take responsibility for import clearance and payment of taxes and/or import duty.

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

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 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

Note 1 to entry: See Articles 23 to 27 of Regulation (EC) 1186/2009 for further information.

Note 2 to entry: 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

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

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

Note 1 to entry: In addition to items of correspondence, such items also include for instance books, catalogues,

newspapers, periodicals and postal parcels containing merchandise with or without commercial value

dataset allowing for a person to lodge a customs declaration for release for free circulation containing a

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

Electronic Advanced Data (EAD) shall facilitate the exchange of mandatory content related data on the

postal item critical for customs, fiscal duties and security. EAD shall be exchanged between all

stakeholders involved. These stakeholders include the senders and their marketplaces, platforms

including deemed suppliers, operators designated by their states to fulfil UPU obligations and

constitutional agreements, parcel delivery services and their agents within the supply chain, customs

EAD shall provide all stakeholders with the level of data mandatory on parcel item level. This includes

data to undertake risk assessment prior to the arrival of a parcel or prior to its loading in the conveyance

EAD shall facilitate customs procedures associated with revenue collection, as items are fiscally assessed

The vision: Harmonized labels - created and attached by SHIPPER at origin - used by ALL stakeholders

and information exchanges end-to-end. Based on this vision the technical specification CEN/TS 17073

describes the mandatory identification elements of a harmonized transport label in the global parcel

All stakeholders may use Seller/Shipper assigned unambiguous Identification Keys based on open Global

Data Standards. Clear links have been established among all these numbers. Information on goods, the

content for each Transport Unit may be accessed using the unambiguous ID Keys provided in the

ISO/IEC 15459-1:2014 specifies a unique string of characters for the identification of individual transport

units. The character string is intended to be represented in a bar code label or other automatic

identification and data capture (AIDC) media attached to the entity to meet management needs.

ISO/IEC 15459-6:2014 specifies a unique string of characters for the identification of groupings of

products, product packages, transport units and items. The character string is intended to be represented

in a linear bar code symbol and two-dimensional symbol or other AIDC media attached to the entity to

The following diagram shows the semantic and syntax neutral process flow in the international parcel

supply chain on the basis of an electronic flow of information. Each process step is numbered and will be

Below we will run through the business process in some detail and show how the three ID Keys

mentioned in the table above (Table 1) enable access to the full set of detailed information regarding the

In the below paragraphs (and in line with the diagram above) the document explains the process based

on the use of the IOSS (Import One Stop Shop) facility enabled by the EU VAT ecommerce regulations

The entire process starts when an online customer enters an order on the webshop.

A Customer enters or logs into a webshop. The process described here works for both

• repeat Customers, who may have explicitly registered on the webshop and thus the webshop may

have additional prior details for these customers (e.g. country where goods are to be shipped to);

• and occasional customers, who have not registered on the webshop and thus the webshop has no

The customer then starts to enter a new Order (also known as Sales Transaction in Customes/VAT

The webshop generates an ID for this sales transaction compliant with the ISO standard ISO 15459-6

In order to calculate the appropriate VAT, the webshop needs to know the delivery country for the sales

transaction. In case the customer has registered on the webshop, the webshop may know the (default)

destination country. Otherwise, the customer will need to specify the destination country.

The customer then adds sales order lines choosing specific goods/products. These goods may be

identified with a globally unique ID Key (e.g. Global Trade Item Number or GTIN, formerly known as EAN

The webshop shows the customer the price of the goods. The webshop also calculates the appropriate

The customer can now check and confirm and accepts the total price (including VAT) for this sales line

This process of adding sales line items continues until the customer has entered sales transaction lines

The process then moves into the check-out process. The customer may select one of several different

delivery options. Each of them may be chargeable and the charge may be different for each of those.

Once the customer has chosen the delivery option, the webshop can calculate the total value of the sales

The customer reviews and accepts the total amount due for the sales transaction. Once the sales

transaction is confirmed, the total sales transaction value is final. The webshop can now decide whether

this sales transaction is subject to the EU VAT ecommerce regulations package and its Import Scheme for

Low Value Consignments. In case sales transaction value is less than EUR 150, the sales transaction is

The webshop has all the required sales transaction information that they would need to provide under

the regulations for the IOSS. The webshop now provides sales information to IOSS intermediary in the EU

(the webshop may have established itself for the IOSS in the EU or they may have contracted with a third

• the ID Key for the sales transaction compliant with ISO 15459-6 (e.g. Global Shipment Identification

• the IOSS number he was assigned by the European Union when registering for the IOSS facility.

The webshop (arranges to) prepares the sales transaction for shipping/transportation to the customer.

The webshop sales order system releases instructions to the warehouse that the goods are to be shipped

Each of these goods items are placed into a transport unit that is identified with an ID key compliant with

ISO 15459-1 (e.g. SSCC). The warehouse records which goods items they placed into which transport unit.

Each transport unit is clearly marked with the transport unit ID assigned (e.g. using a label compliant

In this process the warehouse establishes links across the following Identification keys:

• the transport unit ID and its goods contents. One transport unit may contain multiple different goods

• transport Unit ID and sales transaction ID (e.g. GSIN). One sales transaction (when shipped) may

consist of multiple transport units or just one transport unit, depending considerations related to

• links the sales transaction ID to the IOSS number for the webshop (and thus also to the transport

The warehouse shares this information with the webshop. The webshop then shares this information

The IOSS has FULL details regarding the sales transaction and the related transportation information.

All of that linked together via ID Keys for Sales Transaction (ISO 15459-6), Transport Unit (ISO 15459-1)

The webshop (or the warehouse depending on arrangements) sends the transport instruction to the

• the ID key for each transport unit compliant with ISO 15459-1 (e.g. SSCC, UPU S26 compliant), or UPU

NOTE: The transport instruction preferable would include goods item related data (e.g. handling related such as

fragile or hazardous) or the goods ID key (e.g. GTIN), which would enable access to such related data as and when

Based on the transport instruction, the origin carrier collects / receives shipment from the warehouse

In principle, the origin carrier uses the transport unit IDs assigned by the warehouse/shipper for his own

handling and management of these transport units. In practice, several carriers (at any stage of the

Carriers that cannot operate based solely on an ISO 15459-1 compliant ID assigned by the shipper, may

assign an additional transport unit ID (e.g. UPU S10 in case the transport units are carried within

international postal networks or any other proprietary transport ID in case the transport units are

To be able to use these additional ID keys they generally affix an additional label to the transport unit/s.

NOTE To ensure information flows remain linked to the physical transport units ALL Carriers and ALL other

• carrier MUST link and KEEP original SHIPPER-assigned IDs in his operating system/s (e.g. transport

• carrier must not interfere with shipper's label (i.e. transport identification).

As mentioned above, the information that is shared with the IOSS intermediary is entirely based on the

ID keys assigned by the webshop and shipper. Therefore, these webshop/shipper-assigned ID keys are

visible and (machine-) readable through the transportation from original shipping warehouse all the way

Cross border agencies (in both origin and destination country) will use these shipper-assigned ID keys

The origin carrier or webshop does export declaration to origin country agencies for the shipment.

• shipper-assigned ID keys compliant with ISO 15459-1 (e.g. SSCC. UPU S26 compliant), or UPU S10 for

• identification of the goods items contained in the transport units (e.g. GTIN).

The shipping notification does -in current practice- generally not include data related to the goods items.

In international postal networks, the origin post sends a so-called UPU/WCO ITMATT message to the

destination postal operator. The current UPU M33 ITMATT allows linking alternate IDs compliant with

ISO 15459-1 to the UPU S10 compliant transport unit ID (UPU regulations mandate the use of UPU S10

compliant transport unit ID for international postal flows). This means that postal networks can

communicate both the shipper-assigned transport unit ID and the UPU-mandated S10 ID from origin post

to destination post. Non-Postal Origin carriers may use global standard messages to transmit this

information to the Destination Carrier. E.g. GS1-XML Transport Instruction or UN/CEFACT DESADV.

For international cross-border cargo flows, it is (often) mandatory to provide electronic advance data to

the cross-border agencies in the destination countries before the cargo may be loaded onto a transport

The purpose of providing PLACI to the destination country authorities is to enable assessing security

risks (e.g. the infamous “bomb in a box”) related to the international transportation.

The destination carrier provides the PLACI to destination authorities. It should include the following data:

The destination country authority performs the security risk assessment based on the data received.

More and more authorities combine data with data and information gathered from other sources. The

• the authority clears the shipment/sales transaction to ship to destination country; the origin carrier

may now load the shipment onto a transport means for transportation to the destination country;

• the authority requests additional information; the cargo cannot be loaded yet pending provision of

• the authority tells the international carrier in the destination country specific cargo (shipments or

transport units) are not allowed to be loaded on transport means bound for the destination country.