Approaches of customs control on cross-border e-commerce of goods

In the context of the digitalization of trade in goods and the increase in the volumes of goods ordered electronically by consumers, it is necessary to expand the functions of customs authorities to strengthen their control. Cross-border e-commerce in goods creates economic and social development opportunities and is a prerequisite for new trade patterns. The purpose of this paper is to analyse the challenges faced by customs administrations that carry out customs controls on cross-border e-commerce of low-value goods, and to identify accepted standards applied as tools to enhance the effectiveness of the controls carried out in accordance with accepted principles and stakeholder requirements. This study can provide guidelines for a better, harmonised and coherent approach in customs control and enforcement measures to ensure compliance with the legislative framework in cross-border e-commerce of goods. The main method applied in the study is a qualitative approach, analysing the challenges and shortcomings in implementing effective customs controls for the importation and exportation of goods subject to cross-border e-commerce. The usefulness of a preventive approach of imposing multiple standards tied to the principles of customs control management is assessed. The results of the analysis show that the regulatory requirements are directly related to the strategic issues and objectives of government management of the control of cross-border e-commerce of goods