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

J 2021

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

LASZUK, Mirosława a Dana ŠRAMKOVÁ

Základní údaje

Originální název

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

Autoři

LASZUK, Mirosława (616 Polsko) a Dana ŠRAMKOVÁ (203 Česká republika, garant, domácí)

Vydání

Bialystok Legal Studies, Polsko, 2021, 1689-7404

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Open access časopisu

Kód RIV

RIV/00216224:14220/21:00124009

Organizační jednotka

Právnická fakulta

DOI

http://dx.doi.org/10.15290/bsp.2021.26.05.01

Klíčová slova anglicky

Customs control; Facilitation; Paradigm; Security; Trade

Štítky

rivok

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 1. 3. 2022 15:27, Mgr. Petra Georgala

Anotace

V originále

Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have significantly 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 simplifications 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 simplifications, such as the filing of the simplified 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 self-assessment 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 significant 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.

Citovat

LASZUK, Mirosława a Dana ŠRAMKOVÁ. Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade. Bialystok Legal Studies. Polsko, 2021, roč. 26, č. 5, s. 9-21. ISSN 1689-7404. Dostupné z: https://dx.doi.org/10.15290/bsp.2021.26.05.01.

@article{1829659,
   author = {Laszuk, Mirosława and Šramková, Dana},
   article_location = {Polsko},
   article_number = {5},
   doi = {http://dx.doi.org/10.15290/bsp.2021.26.05.01},
   keywords = {Customs control; Facilitation; Paradigm; Security; Trade},
   language = {eng},
   issn = {1689-7404},
   journal = {Bialystok Legal Studies},
   title = {Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade},
   url = {http://bsp.uwb.edu.pl/wp-content/uploads/2021/12/9_Book-BSP5.pdf},
   volume = {26},
   year = {2021}
}

TY  - JOUR
ID  - 1829659
AU  - Laszuk, Mirosława - Šramková, Dana
PY  - 2021
TI  - Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade
JF  - Bialystok Legal Studies
VL  - 26
IS  - 5
SP  - 9-21
EP  - 9-21
SN  - 16897404
KW  - Customs control
KW  - Facilitation
KW  - Paradigm
KW  - Security
KW  - Trade
UR  - http://bsp.uwb.edu.pl/wp-content/uploads/2021/12/9_Book-BSP5.pdf
N2  - Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have significantly 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 simplifications 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 simplifications, such as the filing of the simplified 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 self-assessment 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 significant 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.
ER  -

LASZUK, Mirosława a Dana ŠRAMKOVÁ. Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade. \textit{Bialystok Legal Studies}. Polsko, 2021, roč.~26, č.~5, s.~9-21. ISSN~1689-7404. Dostupné z: https://dx.doi.org/10.15290/bsp.2021.26.05.01.

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