Digitalization of Customs and Foreign Economic Activities in International Law and EU Customs Legislation: Rule of Law in the Digital Paradigm
DOI:
https://doi.org/10.21564/2414-990X.173.361429Keywords:
digitalization, rule of law, international customs law, EU customs legislation, customs authorities, customs controlAbstract
The relevance of this topic is determined by the need to expand doctrinal perspectives on the legal nature of digitalization and digital transformation within the fields of customs and foreign economic activity in the European Union, specifically through the prism of the digital paradigm of the rule of law. The article aims to examine the organizational and legal foundations, as well as the current state of legal framework governing the digitalization and digital transformation of the activities of customs authorities within international customs law and EU customs legislation and finding the ways to rule of law challenges emerging within the digital paradigm. The achievement of the specified objective was made possible through an integrated approach to the application of scientific methods, specifically: the dialectical method; the historical-legal method; the formal-legal method; the comparative-legal method; the systems approach; the formal-legal method as well as the method of systems analysis and the formal-logical method, among others. A comprehensive analysis of international standards and EU customs legislation regarding the harmonization and simplification of customs procedures, customs security issues, digitalization, and the digital transformation of customs authorities has been conducted. The process of digitalization and digital transformation of EU customs authorities is described, and its stages are identified. The legal nature of the digitalization of EU customs authorities is elucidated against the backdrop of globalized cross-border trade and scientific and technological progress. General trends in digitalization and digital transformation within international customs law and EU customs legislation are identified, specifically concerning the implementation of the «e-Customs» project and the creation of a paperless customs environment and the transition from transaction-based checks to continuous data-driven surveillance, relying on integrated digital platforms, unified databases, and innovative risk management tools, as well as the establishment of a supranational customs authority to ensure the centralized functioning of the «EU electronic customs». The ways to overcome challenges to the rule of law are outlined, along with promising directions for further scientific research within the context of the digital paradigm of the rule of law.
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