Publication date: 11.06.2024
Customs aspects of e-commerce: challenges and prospects
Introduction
The development of e-commerce has significantly changed the mechanisms of international trade, facilitating access to global markets for consumers and businesses. However, the rapid growth of this sector has also created new challenges for customs authorities, which must adapt their procedures to ensure effective control and collection of customs duties. In this article, we will examine the legal regulation of customs aspects of e-commerce in Ukraine, the challenges faced by this sector, and the prospects for its development.
Legal regulation
Customs Code of Ukraine:
- The main legal act regulating customs clearance of goods, including e-commerce, is the Customs Code of Ukraine. It defines the general principles and procedures for customs control and taxation of goods.
The Law of Ukraine "On Electronic Commerce":
- This law regulates e-commerce issues, including the legal status of electronic contracts, consumer protection, and liability of e-commerce entities.
International agreements:
- Ukraine is a party to several international agreements and conventions governing e-commerce and customs clearance, including the Trade Facilitation Agreement within the World Trade Organization (WTO).
E-commerce challenges for customs authorities
Large volume of small shipments:
- The growth of e-commerce has led to a significant increase in the number of small shipments that are difficult to control and process in a short time.
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Determination of customs value:
- Determining the customs value of goods purchased online can be a difficult task due to the lack of proper information and possible attempts to understate the value by sellers.
Ensuring security:
- Customs authorities must ensure the safety of imported goods, in particular, with regard to counterfeit or dangerous goods that may be purchased online.
Taxation:
- Ensuring the correct calculation and collection of customs duties and VAT for goods purchased through e-commerce is an important task for customs authorities.
Development prospects
Automation and digitalization:
- The introduction of automated customs control systems and digital platforms for processing customs declarations can significantly simplify and speed up the customs clearance process.
International cooperation:
- Strengthening international cooperation and information exchange between customs authorities in different countries can help combat counterfeiting and smuggling of goods through e-commerce.
Changes in legislation:
- Adapting national legislation to the current realities of e-commerce, including simplifying customs clearance procedures and introducing new taxation rules, could help to develop this sector.
Education and professional development:
- Improving the skills of customs officials in the specifics of e-commerce and new technologies can improve the efficiency of customs control and collection of customs duties.
Conclusion.
Customs aspects of e-commerce are an important part of modern international trade, which requires constant improvement and adaptation to new challenges.
