Въздействие на новата митническа реформа в ЕС върху функционалните и методическите подходи в митническия контрол
The Impact Of The New Customs Reform In The Eu On The Functional And Methodological Approaches To Customs Control

Summary/Abstract: 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.

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