New Challenges and Perspectives in Customs Law

In the article, the Author deals with the issue concerning new trends in the area of customs law. The customs law is a sub-branch of financial law, which is the typical branch of public law. Currently, the customs law is confronted with new challenges due to rapid globalization of international trade that creates new opportunities to introduce new customs mechanism. The goal of the article is with standard scientific methods (method of analysis, comparative method, and method of synthesis) to identify new opportunities leading to improvement in effectivity of customs administration. The electronization of customs declaration is regarded as the main measure that may help to improve the effectiveness of customs procedures. It may also secure fast exchange of information between relevant agents as a factor for improvement of the economic environment.This paper has been written as a partial output of the research project VEGA 1/0846/17: “Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications”, as well as the output of the APVV-16-0160 project: “Tax evasions and tax avoidance (motivation factors, formation and elimination)”.karin.cakoci@upjs.skAssociate Professor of Financial Law and Tax Law at the Department of Financial Law, Tax Law, and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice, Slovakia. The author specializes in customs law and is the author of more than 50 scientific publications. 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