Requirements for electronic advanced data (EDA) in postal operations, in particular compliant to security and customs requirements

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 acrossborders
are called upon to handle, compliant to the EU VAT Ecommerce Package as well as the UPU-WCO
customs model.
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
import duties (VAT) and not to customs fees.
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
data set, 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
and the IOSS VAT Identification number.

Anforderungen für elektronische fortgeschrittene Daten (EAD) im Postverkehr, die den Sicherheits- und Zollvorschriften entsprechen

Services Postaux - Données électroniques avancées (EAD) dans les opérations postales conformes aux exigences de sécurité et de douane

Zahteve za napredne elektronske podatke (EDA) pri poštnem poslovanju, skladnem z varnostnimi in carinskimi zahtevami

General Information

Status
Published
Public Enquiry End Date
30-Sep-2020
Publication Date
26-Nov-2020
Technical Committee
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
25-Nov-2020
Due Date
30-Jan-2021
Completion Date
27-Nov-2020

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SLOVENSKI STANDARD
SIST-TP CEN/TR 17536:2021
01-januar-2021
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
compliant to security and customs requirements
Anforderungen für elektronische fortgeschrittene Daten (EAD) im Postverkehr, die den
Sicherheits- und Zollvorschriften entsprechen
Services Postaux - Données électroniques avancées (EAD) dans les opérations postales
conformes aux exigences de sécurité et de douane
Ta slovenski standard je istoveten z: CEN/TR 17536:2020
ICS:
03.240 Poštne storitve Postal services
35.240.69 Uporabniške rešitve IT pri IT applications in postal
poštnih storitvah services
SIST-TP CEN/TR 17536:2021 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST-TP CEN/TR 17536:2021


CEN/TR 17536
TECHNICAL REPORT

RAPPORT TECHNIQUE

November 2020
TECHNISCHER BERICHT
ICS 03.240; 35.240.69
English Version

Requirements for electronic advanced data (EAD) in postal
operations, in particular compliant to security and
customs requirements
Services Postaux - Données électroniques avancées Anforderungen für elektronische fortgeschrittene
(EAD) dans les opérations postales conformes aux Daten (EAD) im Postverkehr, die den Sicherheits- und
exigences de sécurité et de douane Zollvorschriften entsprechen


This Technical Report was approved by CEN on 9 November 2020. It has been drawn up by the Technical Committee CEN/TC
331.

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
United Kingdom.





EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2020 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TR 17536:2020 E
worldwide for CEN national Members.

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CEN/TR 17536:2020 (E)
Contents Page

European foreword . 4
Introduction . 5
1 Scope . 8
2 Normative references . 8
3 Terms and definitions . 9
4 Data Mapping . 11
4.1 General . 11
4.2 Simplified procedure for the collection of import duties . 12
4.3 Mapping the UCC-DA, ANNEX B column H7 Super-Reduced Data set against the UPU-
WCO Postal Data model . 14
4.4 Semantic mapping: WHAT, WHO, HOW, WHY . 15
Annex A (informative) Illustrative Semantic mapping: Postal Data Elements (CN23, ITMATT,
EDIFACT, XML) . 32
Annex B (informative) Mapping Semantic messages to Postal and Non-postal environment . 51
Annex C (informative) Stakeholders and Information Exchanges based on UN/EDIFACT . 65
C.1 General . 65
C.2 Important data elements based on semantic approach . 66
C.2.1 General . 66
C.2.2 Flow 1: Shipping Notification I - Origin Carrier to Destination Carrier . 66
C.2.3 Flow 2: Shipping Notification II - Destination Carrier to Destination Customs . 67
C.2.4 Flow 3: Customs Confirmation I - Destination Customs to Destination Carrier . 68
C.2.5 Flow 4: Customs Confirmation II - Destination Carrier to Origin Carrier . 69
C.2.6 Flow 5: Despatch Information I - Origin Carrier to Destination Carrier . 70
C.2.7 Flow 6: Despatch Information II - Destination Carrier to Destination Customs . 71
C.2.8 Flow 7: Cross Border Transport Instruction - Origin Carrier to X border Transport
Service Provider . 72
C.2.9 Flow 8: Consignment Information - X border Transport Service Provider to
Destination Customs . 73
Annex D (informative) Stakeholder and Information Exchanges based on WCO/UPU
flowchart and messaging model . 75
D.1 General . 75
D.2 WCO - UPU Flow details . 76
D.2.1 General . 76
D.2.2 Flow 1: CN23 data . 76
2

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CEN/TR 17536:2020 (E)
D.2.3 Flow 2: CN23 data to border agency . 79
D.2.4 Flow 3: Assessment complete /Referral notification . 79
D.2.5 Flow 4: Assessment complete or Referral message to origin post. 80
D.2.6 Flow 4+: Message from origin post to destination post after receiving the referral . 80
D.2.6.1 General . 80
D.2.6.2 RFI message (Request for Information) . 80
D.2.6.3 RFS message (Request for Screening) . 81
D.2.6.4 DNL message (Do Not Load) . 82
D.2.7 Flow 4++: Data transmitted by Destination post to destination customs after referrals
. 82
D.2.8 Flow 5: Dispatch data from origin to destination post . 82
D.2.9 Flow 6: Receptacle ID and item ID list to customs . 83
D.2.10 Flow 7: Consignment data to airline . 83
D.2.11 Flow 8: Manifest from airline to customs . 83
Annex E (informative) ANNEX B of the UCC-DA, changes for the inclusion of the H7 data set . 85
Bibliography . 93


3

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CEN/TR 17536:2020 (E)
European foreword
This document (CEN/TR 17536:2020) has been prepared by Technical Committee CEN/TC 331 “Postal
Services”, the secretariat of which is held by NEN.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
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 Package”.
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
Regulation [EU] 2017/2459).
4

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Introduction
CEN has been requested by the European Commission in its mandate (M/548), to develop European
standards or European standardization 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
Digital Single Market for the European Union.
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
“AEI”, or advance electronic information, on postal items.
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
EU / EEA.
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
market distortion and further damages to trade and European 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-
minimis exemption will be abolished Jan. 1st, 2021.
Summary of 2021 VAT regulation:
• Abolish import exemption for consignments of a value ≤ EUR 22. All distance sales from third
countries to the EU are subject to VAT upon import.
• For consignments of a value ≤ EUR 150, the Import One-Stop Shop (IOSS) can be used to declare and
pay the VAT
• The vendor (directly or via an intermediary) registers for the IOSS in a Member State of
Identification (MSI)
• The vendor charges the VAT to the customer at the time of supply, defined as the time when the
payment is accepted
• These consignments are VAT exempt upon import → IOSS EU VAT number to be communicated
to customs at the latest upon lodging of the import declaration
• 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
Consumption (MSC)
• 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 reduced - only 32 D. E. data set)
• 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
monthly global declaration and payment of import VAT.
5

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CEN/TR 17536:2020 (E)
The work is based on the EU VAT Ecommerce Package, adopted December 2017.
EU VAT Ecommerce Package consists of 3 legal acts (OJ L 348 of 29.12.2017):
a) Council Directive (EU) 2017/2455 amending Directive 2006/112/EC (the “VAT Directive”) and
2009/132/EC (“VAT Import Exemptions”)
b) Council Regulation (EU) 2017/2454 amending Regulation (EU) 904/2010 (on administrative
cooperation and combating fraud)
c) Council Implementing Regulation (EU) 2459/2017 amending Regulation (EU) 282/2011 (the “VAT
Implementing Regulation”)
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
third countries and the EU. They include:
1
1) the decision of the Member States to abolish the import VAT exemption limit as of 1.1.2021 ;
2
2) the introduction of the fully electronic CUSTOMS declaration of all consignments from 1.1.2021 , as
well as;
3) the decision that the EU has to receive advanced TRANSPaORT notification of all consignments of
3
goods from third countries, prior to shipment, from 15.3.2021 .
Together, the three measures are designed to prevent the circumvention of import VAT and customs
duties on goods imported into the EU.

1
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
2
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.
3
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 Customs Code.
6

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CEN/TR 17536:2020 (E)
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
Dataset” compared to the standard customs declaration.
7

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SIST-TP CEN/TR 17536:2021
CEN/TR 17536:2020 (E)
1 Scope
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
customs model.
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
import duties (VAT) and not to customs fees.
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
data set, 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
and the IOSS VAT Identification number.
2 Normative references
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
ISO/IEC 15459-6, Information technology — Automatic identification and data capture techniques —
Unique identification — Part 6: Groupings
M33, ITMATT V1 – Electronic communication of item
M39, CARDIT/RESDIT – Data flow version 2: Introduction and examples
M40, EMSEVT V3
M41, PREDES V2.1
M43, CUSITM V1, CUStoms ITeM pre-advice message to Customs
M44, CUSRSP, CUStoms ReSPonse
M48, CARDIT V2.1
S10, Identification of postal items – 13-character identifier
S32, Postal Consignments
WCO Harmonized System, goods nomenclature used as the basis for customs tariffs (HS-code)
8

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WCO: BUSINESS PROCESS MODEL FOR WCO DATA MODEL (3.8.1)
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
• IEC Electropedia: available at http://www.electropedia.org/
• ISO Online browsing platform: available at http://www.iso.org/obp
3.1
CARDIT
message sent by a designated operator to an airline to pre-advice of mail and indicate on which flight the
air carrier should put the mail
Note 1 to entry: CARDIT includes security status information and pre-consignment information.
3.2
CN23
special declaration forms for postal items as described in the Acts of the Universal Postal Union currently
in force
3.3
CUSITM
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
other information is considered optional and for future consideration.
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.
3.4
CUSRSP
message for a customs authority/border agency to transmit mail item information to the local postal
operator, usually in response to a CUSITM message
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
process.
3.5
DESADV
message specifying details for goods despatched or ready for despatch under agreed conditions
Note 1 to entry: DESADV stands for DESpatch ADVice message.
3.6
document
letter-post, parcel-post, express or courier item consisting of any piece of written, drawn, printed or
digital information, excluding objects of merchandise
9

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3.7
EMSEVT
message to exchange information of item-level tracking events, based on the capture of specified
mandatory and optional information associated with particular events
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
exchange).
3.8
good
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”
3.9
IFCSUM
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
and/or transport services
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
3.10
IFTMIN
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
3.11
ITMATT
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
destination DO at the time of mailing or dispatch
Note 1 to entry: ITMATT stands for ITeM ATTribute
3.12
Low Value Consignment
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
3.13
parcel
postal item containing goods with or without commercial value, other than an item of correspondence,
with a weight not exceeding 31,5 kg
3.14
parcel delivery services
services involving the clearance, sorting, transport and distribution of parcels
10

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CEN/TR 17536:2020 (E)
3.15
postal item
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
and postal parcels containing merchandise with or without commercial value
3.16
PREDES
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
in each receptacle.
3.17
TAXCON
message used to enable the transmission of information relating to the tax details for an invoice, or a
batch / batches of invoice messages (Invoices, Credit Notes, Debit Notes)
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.
3.18
UN/EDIFACT
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
4 Data Mapping
4.1 General
The Data Mapping serves the following main purposes:
• to provide evidence that the EU Customs Data Model (EUCDM) is fully compatible with the WCO Data
Model;
• 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
operator's data;
• 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-
IA);
• 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
4
allows Member States to customise it for their national purposes in full abidance of EU Customs
provisions.

4
https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/eucdm-intro_en.pdf
11

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The data requirement is shown for each message variant with a column for each type of declaration for
both initial declarations.
Segments can be mandatory or conditional, signified by M or C beneath the segment name; the number
following gives the maximum occurrences possible for that segment.
4.2 Simplified procedure for the collection of import duties
For both, the IOSS and the simplified collection of import VAT where the IOSS is not used, a super reduced
data set 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
optional.
The data set 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
Member States national customs clearance systems.
...

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
compliant to security and customs requirements
Services Postaux - Données électroniques avancées (EAD) dans les opérations postales
conformes aux exigences de sécurité et de douane
Ta slovenski standard je istoveten z: FprCEN/TR 17536
ICS:
03.240 Poštne storitve Postal services
35.240.69 Uporabniške rešitve IT pri IT applications in postal
poštnih storitvah services
kSIST-TP FprCEN/TR 17536:2020 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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kSIST-TP FprCEN/TR 17536:2020

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kSIST-TP FprCEN/TR 17536:2020


FINAL DRAFT
TECHNICAL REPORT
FprCEN/TR 17536
RAPPORT TECHNIQUE

TECHNISCHER BERICHT

July 2020
ICS
English Version

Requirements for electronic advanced data (EDA) in postal
operations, in particular compliant to security and
customs requirements
Services Postaux - Données électroniques avancées
(EAD) dans les opérations postales conformes aux
exigences de sécurité et de douane


This draft Technical Report is submitted to CEN members for Vote. It has been drawn up by the Technical Committee CEN/TC
331.

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
United Kingdom.

Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are
aware and to provide supporting documentation.

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


EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

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

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Contents Page
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
Annex D (informative) Stakeholder and Information Exchanges based on WCO/UPU
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

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European foreword
This document (FprCEN/TR 17536:2020) has been prepared by Technical Committee CEN/TC 331
“Postal Services”, the secretariat of which is held by NEN.
This document is currently submitted to the Vote on TR.
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
Package".
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
Regulation [EU] 2017/2459).

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Introduction
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
Digital Single Market for the European Union.
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
“AEI”, or advance electronic information, on postal items.
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
EU / EEA.
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
market distortion and further damages to trade and European 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-
minimis exemption will be abolished Jan. 1st, 2021.
Summary of 2021 VAT regulation:
• Abolish import exemption for consignments of a value ≤ EUR 22. All distance sales from third
countries to the EU are subject to VAT upon import.
• For consignments of a value ≤ EUR 150, the Import One-Stop Shop (IOSS) can be used to declare and
pay the VAT
• The vendor (directly or via an intermediary) registers for the IOSS in a Member State of
Identification (MSI)
• The vendor charges the VAT to the customer at the time of supply, defined as the time when the
payment is accepted
• These consignments are VAT exempt upon import → IOSS EU VAT number to be communicated to
customs at the latest upon lodging of the import declaration
• 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
Consumption (MSC)
• 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
reduced - only 32 D. E. data set)
• 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
monthly global declaration and payment of import VAT.
The work is based on the EU VAT Ecommerce Package, adopted December 2017.

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EU VAT Ecommerce Package consists of 3 legal acts (OJ L 348 of 29.12.2017):
a) Council Directive (EU) 2017/2455 amending Directive 2006/112/EC (the “VAT Directive”) and
2009/132/EC (“VAT Import Exemptions”)
b) Council Regulation (EU) 2017/2454 amending Regulation (EU) 904/2010 (on administrative
cooperation and combating fraud)
c) Council Implementing Regulation (EU) 2459/2017 amending Regulation (EU) 282/2011 (the “VAT
Implementing Regulation”)
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
third countries and the EU. They include:
1
1) the decision of the Member States to abolish the import VAT exemption limit as of 1.1.2021 ;
2
2) the introduction of the fully electronic CUSTOMS declaration of all consignments from 1.1.2021 ,
as well as;
3) the decision that the EU must receive advanced TRANSPaORT notification of all consignments of
3
goods from third countries, prior to shipment, from 15.3.2021 .
Together, the three measures are designed to prevent the circumvention of import VAT and customs
duties on goods imported into the EU.
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
Dataset" compared to the standard customs declaration.


1
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
2
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.
3
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
Customs Code.
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1 Scope
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
customs model.
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
import duties (VAT) and not to customs fees.
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
and the IOSS VAT Identification number.
2 Normative references
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 —
Unique identification — Part 6: Groupings
M33, ITMATT V1 – Electronic communication of item
M39, CARDIT/RESDIT – Data flow version 2: Introduction and examples
M40, EMSEVT V3
M41, PREDES V2.1
M43, CUSITM V1, CUStoms ITeM pre-advice message to Customs
M44, CUSRSP, CUStoms ReSPonse
M48, CARDIT V2.1
S10, Identification of postal items – 13-character identifier
S32, Postal Consignments
WCO Harmonized System, goods nomenclature used as the basis for customs tariffs (HS-code)
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WCO: BUSINESS PROCESS MODEL FOR WCO DATA MODEL (3.8.1)
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
• IEC Electropedia: available at http://www.electropedia.org/
• ISO Online browsing platform: available at http://www.iso.org/obp
3.1
CARDIT
message sent by a designated operator to an airline to pre-advice of mail and indicate on which flight the
air carrier should put the mail
Note 1 to entry: CARDIT includes security status information and pre-consignment information.
3.2
CN23
special declaration forms for postal items as described in the Acts of the Universal Postal Union currently
in force
3.3
CUSITM
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
other information is considered optional and for future consideration.
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.
3.4
CUSRSP
message for a customs authority/border agency to transmit mail item information to the local postal
operator, usually in response to a CUSITM message
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
process.
3.5
DESADV
message specifying details for goods despatched or ready for despatch under agreed conditions
Note 1 to entry: DESADV stands for DESpatch ADVice message.
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3.6
document
letter-post, parcel-post, express or courier item consisting of any piece of written, drawn, printed or
digital information, excluding objects of merchandise
3.7
EMSEVT
message to exchange information of item-level tracking events, based on the capture of specified
mandatory and optional information associated with particular events
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
exchange).
3.8
good
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”
3.9
IFCSUM
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
and/or transport services.
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
3.10
IFTMIN
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
3.11
ITMATT
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
destination DO at the time of mailing or dispatch
Note 1 to entry: ITMATT stands for ITeM ATTribute
3.12
Low Value Consignment
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
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3.13
parcel
postal item containing goods with or without commercial value, other than an item of correspondence,
with a weight not exceeding 31,5 kg
3.14
parcel delivery services
services involving the clearance, sorting, transport and distribution of parcels
3.15
postal item
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
and postal parcels containing merchandise with or without commercial value
3.16
PREDES
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
in each receptacle.
3.17
TAXCON
message used to enable the transmission of information relating to the tax details for an invoice, or a
batch / batches of invoice messages (Invoices, Credit Notes, Debit Notes).
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.
3.18
UN/EDIFACT
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
4 Data Mapping
4.1 General
The Data Mapping serves the following main purposes:
• to provide evidence that the EU Customs Data Model (EUCDM) is fully compatible with the WCO Data
Model;
• 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
operator's data;
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• 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-
IA);
• 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
4
allows Member States to customise it for their national purposes in full abidance of EU Customs
provisions.
The data requirement is shown for each message variant with a column for each type of declaration for
both initial declarations.
Segments can be mandatory or conditional, signified by M or C beneath the segment name; the number
following gives the maximum occurrences possible for that segment.
4.2 Simplified procedure for the collection of import duties
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
optional.
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
Member States national customs clearance systems.
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
defined in Annex B of the UCC-DA and of the UCC-IA respectively.
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
mandatory EC CDM data-elements.
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
implemented.
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).

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https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/eucdm-intro_en.pdf
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Table 1 Super-Reduced Dataset SRD, as specified in ANNEX B, Article 143a column H7 of
the UCC DA
D.E. No D.E. name H7
1/6 Goods item number A
1/11 Additional Procedure A
2/1 Simplified declaration/ Previous documents A
2/2 Additional information C
[7]
2/3 Documents produced, certificates and authorisations, additional A
references
2/4 Reference number / UCR C
[53]
2/6 Deferred payment B
3/1 Exporter A
[12]
3/15 Importer A
[14]
3/16 Importer identification n° A
[12]
3/17 Declarant A
3/18 Declarant identification n° A
[12]
3/19 Representative A
3/20 Representative identification n° A
3/21 Representative status code A
[54]
3/40 Additional fiscal references identification n° A
[53]
4/8 Calculation of taxes – Method of payment B
4/18 Postal value -> Value A
4/19 Postal charges -> Transport costs to the final destination A
[55]
6/2 Supplementary units A
6/5 Gross mass (kg) A
6/8 Description of goods A
[52]
6/10 Number of packages A
6/14 Commodity code – Combined Nomenclature code A
Symbol description in cells:
A: Mandatory: data required by every Member State
B: Optional for the Member States: data that Member States may decide to waive
C: Optional for economic operators: data which economic operators may decide to supply but which cannot be
demanded by the Member States
Note number description:
[7] Member States may waive this obligation if their systems allow them to deduce this information
automatically and unambiguously from information elsewhere in the declaration.
[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
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D.E. No D.E. name H7
or a third country unique identification number recognised by the Union is provided, the name and address shall
not be provided.
[14] This information shall only be provided where available.
[52] This information is not required when the goods are transported by post.
[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
Chapter 6 Section 4 of Directive 2006/112/EC.
[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
...

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