Abstract

The confiscated customs goods and the goods that were taken out for the benefit of the state are sold by the customs offices in accordance with the Customs Law and the Decree on customs clearance of goods. The manner of sale of customs goods by the customs offices has not changed for decades and is done exclusively through public sale, that is, at public bid-dings held in customs offices throughout the Republic of Serbia. Sale of customs goods through auction, i.e. public sales in the customs offices are confronted with certain problems including the following: the lack of training of customs officers to conduct bids, inexperience of customs officers in the way of bid management, the negotiation of the bidders regarding the bidding of goods in order to avoid buying at the first bids and wait for the purchase of goods through a direct contract, where the starting price is significantly lower; the existence of organized groups that by their participation in bids do not allow other participants to take part in public bidding. The problems identified in the public sale of customs goods have resulted in a lower payment of funds into the budget due to the purchase of goods and vehicles at significantly lower price. The sale of the confiscated goods and vehicles that would be organized via the Internet is one of the possibilities that can significantly reduce problems when selling customs goods and vehicles in the era of digitization, Internet development t and electronic data processing. Selling goods via the Internet can contribute to faster and more efficient sale of customs goods and vehicles, generating higher revenues from the sale of the confiscated goods, allowing more bidders to participate in bids, the persons participating in bids are known only to customs authorities, but not to other participants.. At the same time, the sale of goods via the Internet would contribute to the modernization of the customs service as a whole.

Full Text
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