Wyzwania związane z bezpieczeństwem i ochroną interesów finansowych Unii Europejskiej w kontekście reformy unii celnej
Challenges related to security and protection of the EU’s financial interests in the context of the Customs Union Reform

Summary/Abstract: The foundation of the European Union’s activities in the field of free movement of goods and customs handling of goods is the customs union. The aim of the article is to analyse the construction principles of the customs union in the field of trade in goods and customs handling of goods, taking into account the new challenges of global markets. On the empirical level, the activities for protection of the EU’s financial interests will be identified, and the level of the customs index, which affects the quality of customs services for goods, will be determined. The used research methods include: legal analysis, descriptive and comparative methods. The results of the conducted research justify the need for reform of the EU customs union due to the lack of adjustment of the customs regulations to the changing trade models, where goods are imported into the EU customs territory illegally and contrary to the law. This situation pose a threat to the safety and security of the citizens-consumers, as well as reduce customs revenues.

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