DOI

For determining the correctness of an import declaration lodged by a declarant within international shipping, customs authorities rely on manual cross-validation of the declaration with other trade documents. However, the sheer volume of import declarations lodged annually makes it impossible to manually cross-validate each declaration. Smart contracts have the potential to automatically aggregate relevant information from blockchain-based ledgers for lodging and cross-validation. In this paper we explore how such smart contract could be implemented. We demonstrate that a smart import declaration can be used to automatically aggregate information from different sources (e.g., pro forma invoice data elements stored on the blockchain ledger). However, technical and organizational considerations that are inherent to blockchain technology need to be addressed for the smart import declaration to be acceptable for both customs authorities and declarants. It is therefore suggested that future work focusses on data standards required to enable automatic aggregation of relevant trade information and the generation of the import declaration and governance of the smart import declaration by customs authorities to assure correctness.

Original languageEnglish
Title of host publicationProceedings of the 20th Annual International Conference on Digital Government Research
Subtitle of host publicationGovernance in the Age of Artificial Intelligence, dg.o 2019
EditorsFadi Salem, Anneke Zuiderwijk, Yu-Che Chen
PublisherAssociation for Computing Machinery (ACM)
Pages196-203
Number of pages8
ISBN (Electronic)9781450372046
DOIs
Publication statusPublished - 18 Jun 2019
Event20th Annual International Conference on Digital Government Research: Governance in the Age of Artificial Intelligence, dg.o 2019 - Dubai, United Arab Emirates
Duration: 18 Jun 201920 Jun 2019

Conference

Conference20th Annual International Conference on Digital Government Research: Governance in the Age of Artificial Intelligence, dg.o 2019
CountryUnited Arab Emirates
CityDubai
Period18/06/1920/06/19

    Research areas

  • Blockchain technology, Cross-validation, E-customs, International shipping, Smart contract, Smart import declaration

ID: 55611115