Mustafa Emre Civelek1
, Murat Çemberci1
, Nagehan Uca1
, Ümit Çelebi2
, Abdurrahman Özalp3
1
Faculty of Business Administration, Istanbul Commerce University, Istanbul, Turkey
2
Institute of Social Sciences, Istanbul University, Istanbul, Turkey
3Head Office, Turkish Economy Bank, Istanbul, Turkey
Correspondence: Mustafa Emre Civelek, Faculty of Business Administration, Istanbul Commerce University,
Istanbul, Turkey. E-mail: ecivelek@ticaret.edu.tr
Received: December 15, 2016 Accepted: December 29, 2016 Online Published: January 6, 2017
doi:10.5539/ibr.v10n2p74 URL: http://dx.doi.org/10.5539/ibr.v10n2p74
Abstract
Technological innovations in recent years have resulted in paper based documentation will be completely
abandoned in all business processes, however the paper-based processes still prevail in foreign trade transactions
due to complicated business processes. Institution and companies in different countries involved in foreign trade
transactions. Therefore integrative solutions are needed. This paper seeks to put forward a methodology to pave
the way to the future international trade. Therefore we developed a taxonomical approach to this clutter in order
to partially surmount the integration problem because a road map should be determined before the holistic
solution. Taxonomical approach has been suggested for grouping the foreign trade documents in terms of their
functions. All the parties participating in a foreign trade transaction should be able to connect to each other in a
single online platform. There is a need for a single online platform of which all parties are members to complete
a foreign trade transaction using a single integrated electronic document. Finally, opinions of the professional
have been received for seeing the real procedures. Literature and practices have been synthesized and partial
solution grouping the foreign trade documents in terms of their functions has been suggested. To constitute a
base for the initial step of the road to integrated foreign trade document a taxonomical table has been prepared.
Aim of this table to guide the firms that search for solutions to develop electronic equivalent of paper based
documents.
Keywords: paperless trade, electronic documents, paperless customs

1. Introduction
   Electronic documents are the electronic records produced by a computer program which bear electronic
   signature confirmed by a certificate authority. They are consists of the statements, writings, figures and pictures
   which are integrated as electronic record. And they should bear electronic signature in order to bind the party
   which issues this record. Electronic signature is a digital code attached to an electronic record to ensure the
   authenticity and authorization of the issuer. Electronic signatures are equivalent to handwritten signatures in
   terms of law. Electronic signing process is more secure than paper based signing process since trusted third party
   is used. Paper based signing prone to counterfeiting, therefore, retrospective issuance, alterations in formerly
   issued document and forged signatures are possible. This trusted third party is called as certificate authority or
   certification authority (CA). CA is an entity issuing digital certificates allows the parties participating in a
   transaction to rely upon each other. Legal validity of electronic signature depends upon e-signature laws. The
   majority of the countries have e-signature laws. But in the international level there are legal problems. In order to
   gain legal validity for electronic signature in international level multilateral agreements are needed. Multilateral
   agreements signed by the trading parties dispel the mistrust and clarify the legal status.
   Today there is intense competitive business environment. In this environment foreign trade companies should
   focus on the costs. The majority of these costs are aroused from paper works. There are several drawbacks of
   paper work in addition to cost. Electronic documents improve process time and allow the users real time tracking.
   Thus reporting systems improve and decision making processes can be supported efficiently. But foreign Trade
   processes mostly depends on paper documents. Recently, the dependence on paper based documentation has
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   75
   been resolved only in few segment of foreign trade. For instance, in Turkey, customs declarations are completely
   issued in electronic environment. Systems such as e-AWB are continuously improving and adopted by some
   logistics companies. The European Commission has determined strategic goals of e-Custom development in
   Europe. Strategies focused on three concepts: pan-European interoperability, enabling single window and
   authorized economic operators (Razmerita & Bjorn-Andersen, 2007).
   Despite this progress, paper documents dominate the foreign trade transactions. Many companies are still using
   paper documents in their foreign trade processes in inefficient manner. Some of these companies are aware of the
   benefits of electronic documents. Since such change is expensive and need multilateral solutions, they freeze the
   problem as yet. Institution and companies in different countries should involve in a certain foreign trade
   transaction. Therefore complicated and multilateral business processes prevent companies from making such
   changes. International collaboration is required to be able to set up such an internet-based, third-party platform
   offering integrated documentation for foreign trade. And to establish such infrastructure, state support and
   involvement of international regulatory institutions are also needed.
2. Methodology
   This paper seeks to put forward a methodology to pave the way to the future international trade. Therefore we
   developed a taxonomical approach to this clutter in order to partially surmount the integration problem because a
   road map should be determined before the holistic solution. Taxonomical approach has been suggested for
   grouping the foreign trade documents in terms of their functions. Due to the fact that recommending completely
   new system, this paper suggests fragmental approach to the problem as practicable step before final solution.
   Notwithstanding complicated business processes that need issuance of different type of documents far too
   numerous, dissect the integration problem may bring in incremental improvement in existing complexity. Early
   stage of this fragmental approach to make a taxonomic classification in terms of functions is to define issuers
   and users of the documents. Subsequently, functions of the documents must be defined. Finally, documents
   groups must be determined.
3. Literature Review
   The greatest practical barrier to the promotion of electronic trade is the standardization of electronic documents
   (Financeasia, 2010). The concerted approach in the Asia region enhances harmonization of systems and
   procedures, which is necessary for continuous paperless trade processes (Laryea, 2005). Some of the problems in
   putting electronic document systems into practical use are not technical, but relate to psychological and
   management issues (Björk, 2006). Paper documents are still used in most offices, and employees still encounter
   some problems in using such documents. Some of these problems have been defined in earlier studies. These
   problems have persisted despite the development of hardware and software technology that have made electronic
   alternatives to paper documents available. Indeed the fragmentation between paper and electronic documents
   cause problems, but the fragmentation of electronic documents also cause problems. This confirms the need for
   more integrated paper and electronic document management systems (Jervis & Masoodian, 2014).
   In order to develop the international trade process, an e-Trade project was implemented by Korean government
   in 2003. In addition, to provide a single window for e-Trade, the uTradeHub was implemented in 2008. However,
   the evaluation of e-Trade performance was still controversial. The evaluation of e-Trade performance has both
   positive and negative results. Positive results were reported at the initial stage of e-Trade maturity, at the macro
   level, such as national, and at industrial levels. According to this view, e-Trade generally decreases transaction
   costs and increases productivity. However, recent literature has claimed some opposite results. Negative results
   were reported at the later stage of maturity as well as at the firm level. This means that the use of e-Trade is not
   continuously active when the benefits received do not match up with those expected. As a result, both the use
   and net benefits of e-Trade show steady levels, but not steady enough to increase a firm‟s capability. In addition,
   empirical research has shown similar results, such as in the case of Korea, where the number of SMEs using
   e-Trade is low and not increasing (Kim & Lee, 2016).
   Banks and insurance companies are faced with intense competitive pressure caused from demand-oriented
   market. This trend goes in line with the increasing usage of internet-based financial services. As a result,
   customers expect lower prices and fast and transparent service processing in all kind of financial products.
   However, a major drawback is the dependence of most banks on paper documents due to legal restrictions. Thus,
   a lot of paper is used in financial service companies, and is passed on between employees. To enable increases in
   efficiency, a major opportunity is seen in the digitalization of these documents (Leyer & Hollmann, 2014). In
   China, internet-based, third-party internet service provider has been offering electronic bills of lading to
   facilitate international supply chain processes. But for changing user attitudes towards electronic bills of lading,
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   76
   there is a need to build trust (Mei & Dinwoodie, 2005). Results regarding attitude of the users was dubious
   because electronic documents are conspicuously advantageous. Benefits such as cost reduction, shorter
   transaction time, elimination of archive problem and prevention of fraud are undeniable. Employees‟ negative
   attitude against electronic document system most probably arises from resistance to change and lack of system
   interoperability. Full web based usability and making possible all the related parties to use the integrated system
   simultaneously may eliminate user hesitations (Civelek & Sözer, İnternet Ticareti: Yeni EkoSosyal Sistem ve
   Ticaret Noktaları, 2003). Main participants of a foreign trade transaction are exporter, importer, carrier, insurance
   company, customs administration and bank. For full integration of all these parties need to come together.
   To be able to conduct foreign trade by means of electronic documents, the existing foreign trade payment
   methods should also be simplified and adapted to the electronic environment. It is unnecessary to use the same
   detailed procedures. Electronic environment allows removing the difficulties of paper based business processes.
   In electronic environment it will be appropriate to use a single standard to replace classical payment methods if
   possible (Civelek, Uca, & Çemberci, 2015) such as BPO.
   Standardization of electronic documents has an important role for increasing the connectivity of all parties
   involved in the global supply chain processes and automating international trade in the global supply chain.
   Therefore web-based supply chain system has become an increasingly important goal and got much attention
   from governments and international organizations as well. There have been many theoretical, technological and
   practical literatures on e-SCM, but relatively few on the global e-SCM, especially focusing on the automation of
   information flow in the global business. In Table 1, four procedures involved in international trade transaction
   are shown (Moon, Shim, & Kim, 2011).
   The most important success factors in the transactions and information exchange among global business partners
   is the standardization of electronic documents. These indisputably lead to the conclusion that integrated
   electronic document system is certainly needed. The single window can be defined as a facility that allows
   parties involved in trade and transport to share standardized trade-related information and/or issue documents in
   a single system to fulfill all the requirements of the foreign trade transactions. According to staged approach to
   single window leads full integration of all the parties involved in foreign trade transactions.
   As shown in Table 2, staged approach envisages five stages to developing ideal single window. Indeed, many
   developed countries do not have a national single window or have only recently started to work on single
   window implementation. Most countries of the European Union, for example, have no national single window.
   Table 1. Four Procedures Involved In International Trade Transaction
   Procedures Activities
   Commercial Procedures
   Establish a contract
   Order goods
   Advise on delivery
   Request payment
   Packing
   Inspection
   Certification
   Accreditation
   Warehousing
   Transport Procedures
   Establish a transport contract
   Receipt, shipment and deliver of goods
   Provide waybills, goods receipts, status reports, etc.
   Regulatory Procedures
   Obtain import/export licenses
   Provide customs declarations
   Provide cargo declaration
   Apply trade security procedures
   Clear goods for export/import
   Financial Procedures
   Provide credit rating
   Provide insurance
   Provide credit
   Execute payment
   Issue statements
   Source: (Moon, Shim, & Kim, 2011)
   On the other hand, many countries in Africa, Asia and Latin America have started or completed national single
   windows. As first stage, some limited forms of the single window have been established. Prevalent
   implementation of these limited forms is customs single windows. This essentially provides a single interface
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   between the trading community and the Customs Authority. In some cases of single window have been
   implemented in subnational level, whereby the local trade community and regulatory agencies can be grouped
   together at city or provincial level to establish a trade community single window platform (Tsen, 2011). These
   attempts do not lead the final solution because an international electronic document platform is needed to
   integrate all the parties involved in a foreign trade transaction. Partial and local electronic documents platforms
   do never get the desired results.
   As shown in Table 2 staged approach contemplates step by step improvement starting customs transactions to
   transport documents and e-payment. But there is a need for a revolutionary breakthrough to integrate
   international transactions in supply chain processes.
   Studying on preparation of the electronic version of each paper document issued in supply chain should be
   abandoned because issuance separate document in electronic environment is not necessary. A unique platform
   having the functions of all documents can replace paper documents. Definition of the documents can evolve.
   Consecutive functions can be assigned on a single document title. Mind set should be changed and new
   document titles should be created. Electronic trade facilitation entails the establishment of online trade platforms
   through which all the parties involved in trade (exporters, importers, customs brokers, carriers, freight
   forwarders, financial institutions and relevant government agencies) interact with each other electronically
   (McMaster, 2006). Trade facilitation is a concept that considers the simplification, harmonization,
   standardization and modernization of trade procedures.
   Table 2. Staged approach to developing a single window
   Stages Activities
   1
   st Stage Paperless customs, e-payment for customs duty, container loading list, simple e-documents exchange with
   port or terminal authority
   2
   nd Stage Connecting other government IT systems, e-permit exchange with paperless customs system
   3
   rd Stage e-Documents exchange stakeholders within the port community
   4
   th Stage An integrated national logistics platform with also trader and logistics service providers
   5
   th Stage A regional information exchange system
   Source: (Tsen, 2011)
   Its principle aim is to reduce transaction costs in international trade, especially those between business and
   government actors at the national border.
   Table 3. International Involving Parties
   Types of Involvement Parties
   Purchasing & Supplying
   Exporter
   Importer
   Manufacturer
   Shipper
   Consignee
   Commission Agent
   Export Agent
   Regulation
   Chamber of Commerce
   Consular
   Customs
   Inspection company
   Financial Activities Bank
   Insurer
   Carriage Carrier
   Freight forwarder
   It is defined by the WTO as: The simplification and harmonization of international trade procedures where trade
   procedures are the activities, practices and formalities involved in collecting, presenting, communicating and
   processing data required for the movement of goods in international trade. International trade operations are
   substantially complex, involving many parties and operational steps (Grainger, 2007). In Table 3 some of the
   involving parties are shown. In order to reduce the complexity of international trade transactions and the costs
   related to them, the United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT)
   recommends the implementation of the following measures (De, 2011):
    Simplify and harmonize trade procedures and, where possible, eliminate unnecessary ones.
    Simplify and coordinate administrative procedures at border crossings.
    Simplify payment systems.
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    Simplify, standardize and harmonize the documents required for trade transactions.
    Facilitate the flow of information that controls the movement of goods throughout the transaction (e.g.
   by applying information and communication technology).
    Enhance trust assessment through better exchange of information.
   Steps toward an electronic single window and paperless trade environment are recommended as follows (De,
   2011):
    Business process analysis
    Process simplification and harmonization
    Documents simplification and alignment
    National data harmonization
    Cross-border data harmonization and exchange
    e-Single Window and Paperless Trade platform
4. Towards the Final Solution
   4.1 Paperless Customs
   Digitalization of customs processes plays an important role in the simplifying and facilitating trade. Many
   customs authorities around the world have recently put in place major modernization projects not only through
   their own national vision and initiatives but also with and under the guidance and assistance of international
   organizations (World Bank, IMF, WTO, WCO etc.) to facilitate trade, strengthen customs control and enable risk
   management more effectively (Wulf & McLinden , 2005). As such, amongst those emerging economies that have
   being going through customs modernization, Turkey stands in the leading position as the country has
   transformed from a paper-based customs processes to an electronic one in such a short period of time together
   with the implementation of customs union agreement with EU signed and entered into force since 1996. Not
   only with brand new customs law (which is quasi-identical to EU Customs Code) introducing more liberal
   customs procedures and regimes replaced the archaic-one reminiscent of the protectionist era of 70s and 80s, but
   also a major customs modernization project was kicked off in parallel with the World Bank financial assistance
   program which provided an impetus to complete overhaul of manual processes where pen and paper were to be
   taken over then by computers and EDI (Electronic Data Interchange). And yet the process was and is by no
   means an end but only a start of a new way of life for customs and trade community. In fact, as of now, data is
   still being supplemented with the hardcopy print-outs of declarations and supporting documents, originally
   signed and submitted to Turkish Customs continuing to cause unnecessary costs and workloads. Elimination of
   hard-copy paperwork hand-over process and accepting the electronic data as a „sole medium‟ to complete
   customs formalities will therefore further enhance the digitalization of Customs Processes as this would be the
   ultimate aim. Nevertheless number of initiative came one after another towards a complete paperless customs
   environment. Amongst which is currently taking place is „single window‟ initiative where necessary local
   authority permission process under the remit of each and every ministerial functions to be enacted via an
   electronic system. Once an operator has uploaded the data and necessary paperwork in the system then approval
   process would take place electronically in the background between customs and concerning public authorities
   hence eliminating physical handling and follow up. This not only reduces the cost of transaction but also
   increases the speed, effectiveness and control. To further improve the process, it is advised that an operator
   should be given the right of a „single registration‟ at the front-end without going through multiple registration
   process at each and every ministerial level so as to eliminate an upload of identical registry documents every
   now and then (Çelebi, 2016).
   4.2 Bank Payment Obligation
   BPO (Bank Payment Obligation) is another new payment method which allows for the electronic presentation of
   data that has been extracted from the underlying paper or electronic documents. BPO is a new payment method
   which combines security of the L/C (Letter of Credit) with easiness of the Open Account. On one hand, it can
   complement banks‟ ability to assist in open account trade with a range of risk mitigation, payment assurance and
   financing options. On the other hand, leading enterprises and corporates have used BPO to reduce the cost and
   eliminate the commonly recognized operational inefficiencies associated with documentary letters of credit. BPO
   has been developed by SWIFT (Society for Worldwide Interbank Financial Telecommunication) and ruled by
   ICC (International Chamber of Commerce), Paris. It strongly supports using of the electronic documents in trade
   whether in domestic or international. BPO works on an electronic platform which called TMA (Transaction
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   79
   Matching Application). Firstly, Buyer or Seller send their Purchase Order information their banks to enter the
   electronic platform i.e.TMA, to be ready for matching the data sets after shipment with a baseline that had been
   entered before shipment. For this purpose a baseline creates with that information in the TMA waits for making
   matching, henceforth buyer bank takes an irrevocable obligation and called “Obligor bank”. After a shipment
   seller send his data sets that has been extracted from the underlying paper or electronic documents. TMA starts
   matching transaction in order to produce a report as data match or mismatch. If TMA sends a “Data Match
   Report” to involved parties then the Obligor pays at sight or incurs a deferred payment obligation according to
   the condition of the BPO in the baseline (Özalp, 2014).
   Table 4. Taxonomic Classification of Foreign Trade Document
   CLASS TITLE FUNCTION ISSUER
   OTHER PARTIES
   THAT CAN ADD
   INFORMATION
   BEING VIEWED BY
   TRANSPORT
   Bill of Lading
   Receipt of the Goods
   and/or Shipment of the
   Goods and possession
   of goods
   “Carrier” or “Agent of the
   Carrier” or “Master”
   Banks
   Shipper, Consignee, Banks,
   Customs Agent
   CMR Shipment of the Goods
   “Carrier” or “Agent of the
   Carrier”
   None
   (Non-negotiable)
   Shipper, Consignee, Banks,
   Customs Agent
   Air Waybill Shipment of the Goods
   “Carrier” or “Agent of the
   Carrier”
   None
   (Non-negotiable)
   Shipper, Consignee, Banks,
   Customs Agent
   Rail Waybill Receipt of the Goods
   “Carrier” or “Agent of the
   Carrier”
   None
   (Non-negotiable)
   Shipper, Consignee, Banks,
   Customs Agent
   FCR Receipt of the Goods Forwarder
   None
   (Non-negotiable)
   Shipper, Consignee, Banks,
   Customs Agent
   INSURANCE
   Insurance
   Policy
   Insure the goods
   against the risks of
   logistics processes
   Insurance company or agent Banks
   Shipper, Consignee, Banks,
   Customs Agent
   Insurance
   Certificate
   Insure the goods
   against the risks of
   logistics processes
   Insurance company or agent Banks
   Shipper, Consignee, Banks,
   Customs Agent
   MOVEMENT &
   ORIGIN
   Certificate of
   Origin
   Signify the origin of
   the goods
   Issued by exporter and legalized
   by local chamber of commerce
   and customs authority
   chamber of
   commerce, customs
   authority
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   A.TR
   Signify the origin of
   the goods
   Issued by exporter and legalized
   by local chamber of commerce
   and customs authority
   chamber of
   commerce, customs
   authority
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   Eur.1
   Signify the origin of
   the goods
   Issued by exporter and legalized
   by local chamber of commerce
   and customs authority
   chamber of
   commerce, customs
   authority
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   Form A
   Signify the origin of
   the goods
   Issued by exporter and legalized
   by local chamber of commerce
   and customs authority
   chamber of
   commerce, customs
   authority
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   Form B
   Signify the origin of
   the goods
   Issued by exporter and legalized
   by local chamber of commerce
   and customs authority
   chamber of
   commerce, customs
   authority
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   CONFORMANCE
   Analysis
   Certificate
   Signify the chemical
   analysis results
   Laboratories None
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   Health
   Certificate
   Signify health of the
   live stocks and their
   products
   Minister of Agriculture None
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   Phytosanitary
   Certificate
   Signify health of the
   plants and herbal
   products
   Minister of Agriculture None
   Departure customs, destination
   customs, consignee, banks,
   forwarders, customs agent
   INVOICE
   Proforma
   Proposal and/or
   acceptance of the order
   Exporter Importer Importer
   Commercial
   Invoice
   Certify the final sale Exporter None
   Departure customs, destination
   customs, importer, banks,
   forwarders, customs agent
   Freight
   Invoice
   Certify the freight
   amount
   Transporter None
   Departure customs, destination
   customs, importer, banks,
   forwarders, customs agent
   INSPECTION
   Inspection
   (Surveillance)
   Certificate
   Certifies the goods
   meets the required
   specifications
   Inspection Companies None Importer, Banks
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5. Discussion & Conclusion
   Inclusion of e-Signature into internet of things and M2M technologies can make it possible to reach completely
   paperless trade processes. In the future no-Document in trade process will be discussed instead of paperless trade
   (Cisco, 2015). Technological innovations in recent years have resulted in paper based documentation will be
   completely abandoned in all business processes, however the paper-based processes still prevail in foreign trade
   transactions due to complicated business processes. Institution and companies in different countries involved in
   foreign trade transactions. Therefore integrative solutions are needed.
   In this paper the integration problem in foreign trade documents is defined. Then detailed literature review has
   been performed. Subsequently, opinions of the professional have been received for seeing the real procedures.
   After discussing, literature and practices have been synthesized and partial solution grouping the foreign trade
   documents in terms of their functions has been suggested. To constitute a base for the initial step of the road to
   integrated foreign trade document a taxonomical table has been prepared. Aim of this table to guide the firms
   that search for solutions to develop electronic equivalent of paper based documents.
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