THE IMPACT OF THE NEW CUSTOMS REFORM IN THE EU ON THE FUNCTIONAL AND METHODOLOGICAL APPROACHES TO CUSTOMS CONTROL

Authors

Keywords
New European customs reform, customs control, digitization, system approach, data analysis.

Summary
The study examines the European Commission's initiative for a New European Customs

Reform, which aims to simplify control processes and improve the security of international

trade through digitalisation. The main objective is to examine the impact of the reform on the

functional and methodological approaches to customs control and to motivate proposals for its

smooth implementation. To achieve this, a review of scientific literature and legal acts relevant

to the reform and the digitalisation of customs processes was conducted; an analysis of changes

in customs control approaches was carried out; the positive effects and potential problems of

the digitalisation of customs control were identified; the main challenges and opportunities for

participants in customs processes were outlined. The main thesis of the study is that the reform

will change the approaches to customs control, which will increase its effectiveness, but will

also require additional resources from all participants in customs processes. The analytical

methods used have established significant dependencies between variables related to

digitalisation and the effectiveness of customs processes. The study indicates that digitalisation

will reduce factual controls and facilitate communication between customs authorities and

businesses. The descriptive analysis shows that many respondents are positive about the

digitalisation of customs procedures. However, there are challenges that need to be addressed

to ensure the sustainability and credibility of the reform.

JEL: H83, K33, M21, Ì49, O33.
Pages: 38
Price: 3 Points

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