The World Customs Organization Council (WCO) had adopted a framework of standards on cross-border e-commerce designed to help members develop strategic and operational e-commerce frameworks in cooperation with stakeholders.

Building upon the key principles laid down in the Luxor Resolution adopted in 2017, the Framework of Standards sets out baseline global standards on cross-border e-commerce. It contains 15 Standards that are concise, progressive and focused on the e-commerce environment, with a view to providing pragmatic, fair and innovative solutions whilst taking into account the diverse expectations and concerns of Customs administrations and stakeholders.

The core essence of the Framework is the exchange of advance electronic data for effective risk management and enhanced facilitation of growing volumes of cross-border small and low-value business-to-consumer (B2C) and consumer-to-consumer (C2C) shipments, and the adoption of simplified procedures with respect to clearance, revenue collection and return, among other things, in close partnership with e-commerce stakeholders. It also encourages the use of non-intrusive inspection (NII) equipment, data analytics and other cutting-edge technologies to support safe, secure and sustainable cross-border e-commerce.

The WCO states that this framework will also be useful for members seeking to enhance existing frameworks to effectively meet the requirements of new and evolving business models.

Administrations are expected to implement these standards in close cooperation with other relevant government agencies and e-commerce stakeholders, in accordance with their national priorities, capacity, human and financial resources and internal procedures.

Going forward, the WCO says its Framework of Standards will be further enriched with technical specifications and guidelines for its "expeditious and effective implementation in a harmonised manner".