Alors que les procédures douanières se complexifient les flux d’e-commerce sont en forte hausse à l’import comme à l’export. Les e-commerçants et places de marché sont appelés à la vigilance par les douanes et le groupe LVMH.
Garantir une équité fiscale et douanière entre e-commerçants européens et de pays tiers, ainsi qu’entre acteurs du commerce électronique et physique. Entré en vigueur le 1er juillet 2021, les objectifs du paquet « TVA e-commerce » entré en vigueur le 1er juillet 2021 sont de garantir une équité fiscale et douanières entre e-commerçants européens et de pays tiers.
Tous les envois e-commerce en provenance de pays tiers et à destination de l’Union européenne sont soumis à TVA depuis cette date, quelle que soit leur valeur. Cette redevance est calculée à partir de la déclaration en douane, qui doit être assortie d’une déclaration sûreté-sécurité (ICS) comme il se doit.
Les déclarations en douane estimées à plus de 60 millions
Pour les importations d’une valeur ne dépassant pas 150 €, qui constituent le gros des flux e-commerce transfrontaliers, une procédure simple est proposée par les douanes françaises. Elle s’appuie sur une déclaration spécifique, baptisée H7, et le système d’information Delta H7. Plusieurs éditeurs informatiques l’ont intégré dans leurs logiciels de gestion des formalités douanières à l’image de Conex ou d’Akanea.
« La déclaration H7 requiert un jeu de données ultra-réduit mais très précis », a prévenu Guillaume Vanderheyden. Selon les propos du sous-directeur Commerce international de la DGDDI, qui intervenait lors de la dernière SITL, « les e-commerçants et les places de marché en ligne doivent bien anticiper l’envoi de ces données car leur responsabilité est engagée.
Les marchandises risquent d’être bloquées ou de ne pas être livrées dans les délais prévus si elles sont imprécises ou incomplètes ». Depuis son lancement en juillet 2021, le système Delta H7 a procédé au traitement de plus de 60 millions de déclarations en douane. Guillaume Vanderheyden précise que les flux concernés ont transité à « 82 % par l’aéroport Roissy-CDG et à 12 % par Vatry ».
Ce dernier encourage les e-commerçants et les places de marché à recourir à des déclarants en douane, pour le traitement de leurs déclarations douanières et ICS, et à des systèmes de traçabilité pour suivre leurs expéditions en temps réel.
Vigilance à l’exportation également
Jérôme Laprée affirme que les envois e-commerce à l’exportation imposent aussi d’adapter les supply chain. le responsable de la Chaîne d’approvisionnement du groupe LVMH explique que « les organisations à mettre en œuvre diffèrent selon les pays ou zones géographiques ».
« Elles doivent tenir compte du modèle commercial et logistique en place géré, par exemple, par une filiale locale ou un distributeur-revendeur, avec ou sans l’aide de partenaires logistiques, en distinguant bien les flux BtoB et BtoC ».
Pour chaque destination, les systèmes d’information doivent intégrer aussi les procédures douanières locales, avec la nomenclature des produits et les droits de douane associés, insiste-t-il. « C’est une démarche complexe mais essentielle quand votre base « produits » compte des milliers de références exportées dans des centaines de pays ». La gestion des retours « est à prévoir aussi ».
Jérôme Laprée et Guillaume Vanderheyden mettent en garde quant aux conditions générales de vente (CGV) sur les remboursements de ces derniers qui « doivent tenir compte des délais et des règles douanières à respecter dans chaque pays ».
Pour LVMH par exemple, « cela suppose de prévoir des procédures et des documents, dont des étiquettes, dédiés dès l’envoi des produits. Enfin, il faut prévoir la récupération éventuelle des droits de douane ou être vigilant à ne pas les payer plusieurs fois ».
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