IMPROVEMENT OF CUSTOMS REGULATION: FORMATION OF THEORETICAL FOUNDATIONS OF THE DIGITAL CUSTOMS INSTITUTE BASED ON APPROACHES OF THE WORLD CUSTOMS ORGANIZATION
( Pp. 182-191)

Purpose. Investigate the existing approaches of the World Customs Organization (WCO) to improve customs regulations to form the theoretical foundations of the legal institution of digital customs. Design/methodology/approach. The presented article reveals the current issues of the development of the digital customs institution in the WCO. Based on a study of the working materials of the 2015 WCO Policy Commission, the author classifies proposals and visions for the creation of digital customs. This classification is recommended as groundwork for the subsequent creation of the theoretical foundations of the analyzed institution of customs law. Practical meaning. The classification given in the article of topical issues of digital customs formation, as well as corresponding explanations, are a matter of interest to the work currently underway at the Eurasian Economic Commission to create a legal concept for digital customs in Eurasian Economic Union (EEU) Member states. Social implications. The introduction of the digital customs institution into the law of the EEU and customs regulation in general is aimed at optimizing customs operations and simplification of trade procedures. Originality/value. The research material is based on an analysis of the practical aspects of the WCO activities and is one of the first publications in the EEU on digital customs issues within the framework of the WCO activities.

Mozer S.V., (2019), IMPROVEMENT OF CUSTOMS REGULATION: FORMATION OF THEORETICAL FOUNDATIONS OF THE DIGITAL CUSTOMS INSTITUTE BASED ON APPROACHES OF THE WORLD CUSTOMS ORGANIZATION. Economic Problems and Legal Practice, 4 => 182-191.

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