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© 2017 Deloitte Belgium 2
Document Management from a Legal and Compliance perspective
Document management for Global Trade
© 2017 Deloitte Belgium 3
48%of corporate documents are
stored on unmanaged locations
Unchecked Growth of
Electronically Stored Information
Data Loss
Content scattered over
multiple systems
An increasingly complex and
dynamic regulatory landscape
92%of corporate content has been created in the past 2 years
100,000+
Governance rules and regulations
worldwide
Companies realize that benefits from their Trade automation
solutions cannot be fully exploited without
Document Management tools
Missing Audit Trail
Business decisions based on
inaccurate data
Poor Access Management
are endangering confidentiality
Information ChaosDocument Silos
The Information Age – Some Challenges
© 2017 Deloitte Belgium 4
With the entry into force of the Union Customs Code, there is a minimal retention period of at least 3 years
In Belgium, the retention period of customs
documentation is extended to 5 or 10 years
From a VAT perspective, the document retention period is 7 years
Document retention from a legal perspective
Many different rules and regulations exist on which documents need to be retained and for which period. Operators have a need for control and visibility on document retention
In case of non-compliance to UCC provisions, the Belgian General Law on Customs and Excises foresees penalties of 125 to 1250 Euros
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Documents must be kept: “by any means accessible by and acceptable to the customs authorities” Operators need to have sufficient control and visibility on the complete document flow
In Belgium, operators have to transmit the required documents in the week following the initial request for documents from the Authorities (unless self-archiving simplification is in place).
Fulfill all requirements of a secure archiving environment
Ensure customs declarations and supporting documentation are kept together
Store all global trade related documents in an electronic way
Be clear and allow easy consultation by customs authorities
ARCHIVE REQUIREMENTS
Document integrity from a legal perspective
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How documents are integrated in global trade supply chain
Bank
ConsignorExporter
ConsigneeImporter
Authorities country A
Customs brokerFreight
Forwarder
Insurance Company
Authorities Country B
Carrier A
Port authority B
Port Authority A
Data exchange
Data exchange
Data exchange
Data exchange
Data exchange
Data exchange
Customs brokerFreight
Forwarder
Carrier C
Bank
Customs administration
Regulatoryagencies
Customs administration
Regulatory agencies
1 2 3 4 5
Border
1 Packing listInvoiceSupplier documentationExport license (if applicable)
2 Shipping documentation (BoL)Freight insurance documentationShipping invoiceBroker documentationExport declaration
3 Import declarationDeclaration of valueBroker documentationTrade preference documentation (if applicable)Import license (if applicable)
4 Roadway billTransit documentation (if applicable)
5 Incoming commercial InvoiceSeller Communication
The example below illustrates the typical global trade related documentation that can be involved in a typical supply chain process involving cross-border trade
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Examples of global trade related documentation
Sales and Purchase related documentation
Customs related documentation
Shipment related documentation
The Single Administrative Document (SAD) is commonly used in the EU, Turkey, Switzerland, Norway and Iceland to control the import and export of goods arriving into and departing from EU countries.
Sales and purchase documentation
Bill of lading Pro Forma Invoice
Invoice
Trade Preference Certificates
EUR 1 Certificate
Form A Certificate
ATR Certificate
• Sales/ Purchase Orders
• Letter of Credit
• Import/Export controls documentation
• Certificate (goods related) and Licenses (transactional)
• Broker Instruction Sheet
• Customs Declarations
• Declaration of Value
• Transit documentation (if applicable)
• Other Import/Export accompanying documentation (e.g. INF4)
• Customs invoice (duty payment)
• Trade preference documentation
• Packing list
• Shipping documentation (BoL, CMR, AWB, CIM, Freight Insurance)
• Shipment Invoices
• Forwarder Communication
© 2017 Deloitte Belgium 9
Why should you consider a DMS
A document management system for global trade serves as a backbone of information to manage the full documentation audit trail
One central place to manage documents
• easily accessible via Web, Outlook, ERP
• to store proof of export/import documents and all supporting
documentation
• and avoid documentation scattered across file servers,
mailboxes and paper archives at different places
Ensure document integrity by
• preventing users from deleting documents
• managing retention times with records management framework
• reporting on user and system activity
• automated completeness checks
Have a transparent system that
• automatically re-uses ERP data
• allows searching on both business and document related data
• can be used by the customs department and business users
• provides management KPI dashboards
© 2017 Deloitte Belgium 10
User roles and expectations
Anna – Customs and Trade Compliance manager
Bob – Compliance Officer Laura – Procurement support
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
Many roles in the organization are challenged in having a compliant approach towards global trade related documentation
Manage declarations and
related documentation in
one centralized system
accessible from everywhere.
Smart search.
Deploy records
management for document
integrity.
Manage authorizations.
Reports and Dashboards.
Enable collaboration
between business users and
the customs and trade
team.
Easy access points (web,
outlook, …).
© 2017 Deloitte Belgium 11
Illustrate by example
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Manage declarations and related documentation in one centralized system accessible from everywhere. Smart search.
• Access a declaration workspace from customs document transaction in the ERP system
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 13
Illustrate by example
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Manage declarations and related documentation in one centralized system accessible from everywhere. Smart search.
• Access a declaration workspace from customs document transaction in the ERP system
• Retrieve a document workspace in the DMS
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 17
Find Workspace in DMS
Form to specify search Overview of all Import Declarations
© 2017 Deloitte Belgium 18
Illustrate by example
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Manage declarations and related documentation in one centralized system accessible from everywhere. Smart search.
• Access a declaration workspace from customs document transaction in the ERP system
• Retrieve a document workspace in the DMS
• Search for similar documents across multiple declaration workspaces
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 20
Find Document across the DMS
Specify Document Type and FTO to make search more specificSearch results are shown
© 2017 Deloitte Belgium 21
Illustrate by example
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Manage declarations and related documentation in one centralized system accessible from everywhere. Smart search.
• Access a declaration workspace from customs document transaction in the ERP system
• Retrieve a document workspace in the DMS
• Search for similar documents across multiple declaration workspaces
• Search, collect and download batches of documents based on list of registration numbers
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 22
Search and download
1. Search based on MRN numbers
3. Download collected documents2. Collect documents
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Illustrate by example
Deploy records management for document integrity. Manage authorizations. Reports and Dashboards.
• Track missing mandatory documents from document incompleteness dashboard
• Report on user actions and system evolution
• Deploy records management to avoid documents being deleted during the legal storage time
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 27
Illustrate by example
Enable collaboration between business users and the customs and trade team. Easy access points (web, outlook, …).
• Upload a document in Outlook to the correct declaration workspace in the DMS via drag and drop in Outlook
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 29
Illustrate by example
Enable collaboration between business users and the customs and trade team. Easy access points (web, outlook, …).
• Upload a document in Outlook to the correct declaration workspace in the DMS via drag and drop in Outlook
• Share documents between colleagues and departments
Anna – Customs and Trade Compliance manager
“Anna has been busy all week collecting all documentation for a
VAT/customs audit. Her team is searching for proof of
import/export that may be scattered across different locations, in different formats (paper-based,
pdf) or to be obtained from different brokers and stakeholders.”
Bob – Compliance Officer Laura – Procurement support
“Bob needs to ensure compliance with local regulations.
He is looking how to manage, secure and audit the storage and
retention of all global trade related documentation, taking into account
different legal requirements on archiving formats (e.g. originals, pdf, etc.) and retention periods
(e.g. country & area specific variances).”
“Laura periodically reaches out to vendors to request or renew long-
term vendor declarations for products manufactured in the EU and eligible for preferential status
in the framework of FTA’s concluded by the EU with non-EU
countries.These documents should be easily accessible by the Customs & Trade
Compliance Manager for further processing.”
© 2017 Deloitte Belgium 31
DRIVERS | Why implement Document Management (DMS) in a Trade and Logistics context
COST SAVING
• Reduce cost of paper based storage or storage in Trade automation system
• Cost effective long term storage of content
• Only keep what is required
• Save by deduplication of content
• Avoid cost of failed customs audit and data loss
RISK MITIGATION TIME SAVING
INCREASED PERFORMANCE
• Automated Capturing, Storage, Archiving and Records Management
• Information and Content sharing between feeder system and trade automation tools
• Reporting and KPI dashboard with instant view on missing mandatory documents
• Reporting and mass-selection and extraction
• Access to all information related to the process of Trade Operation Management from anywhere
• Documented process instead of documented transaction
• Support global trade decision making with centralized DMS system for multiple feeder systems
• Intuitive access via SAP/Windows/Web/Mobile
• Full control and visibility on the complete document flow ensure the preservation of critical content
• Safeguard Confidentiality by preventing Unauthorized Access to content and information
• Ensure Legal Compliance for Document Retention
• Solid Documentation Audit Trail and Document Integrity
© 2017 Deloitte Belgium 32
Wrap up
Deloitte provides a multidisciplinary approach towards defining the most suitable
solution for document management in a global trade context, combining both tax and
DMS expertise
Dries Bertrand
Director | Indirect Tax Customs and Trade
+32 479 90 31 25 | [email protected]
Koen Simonet
Director | Enterprise Content Management
+32 471 38 99 21 | [email protected]
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© 2017 Deloitte Belgium