Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade

Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have signifi cantly impacted the structure of customs law. Both the SAFE Framework as well as the Trade Facilitation Agreement had indicated the need to maintain a balance between regulations introducing simplifi cations and those ensuring safety and security. One example of such a solution is the institution of the authorised economic operator (AEO), which grants those entities opportunities to take advantage of a number of simplifi cations, such as the fi ling of the simplifi ed customs declaration, making entries in a registry, or performing self-assessments, but, at the same time, maintains the requirement of safety and security (through a detailed audit of the enterprise before AEO certification). However, by allowing authorised economic operators to perform selfassessment in respect of goods that have entered into the customs territory of the European Union and are to be released for trade, EU legislators have created signifi cant challenges concerning the realm of safety and security, especially concerning the institution that is the most important within that area – that of customs controls. Despite all this, its importance to safety and security remains distinctive and may be seen in the emergence of new types of customs controls which concern only this particular sphere.Mirosława Laszuk - m.laszuk@pb.edu.plDana Šramková - sramkova.dana@seznam.czMirosława Laszuk - is a Ph.D., a D.Sc. and an Assistant Professor at the Department of Management, Economics and Finance, Faculty of Engineering Management, Bialystok University of Technology, Poland.Dana Šramková - is an MBA, an assistant professor at the Faculty of Law, Masaryk University, Brno, Czech Republic, a member of the Legislative Council of the Czech Government, Commission on Financial Law and the Remonstrance Commission of the Czech Minister of Finance for customs area.Mirosława Laszuk - Bialystok University of Technology, PolandDana Šramková - Masaryk University, Czech RepublicBehar A., Venables A. J., Transport Costs and International Trade, (in:) A. de Palma, R. Lindsey, E. Quinet, R. 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