Abstract

The global growth of international trade puts significant pressure on governments to ensure efficient, fast and reliable border crossing and cargo clearance procedures. The article analyzes the experience of customs administration development. The transformation of approaches, which can be implemented in the field of customs management, is shown. Over the past few decades, customs authorities have changed significantly their approach of the activities. Maintaining a high level of security and conducting effective control were found to be possible if there is a comprehensive modernization program based on information technologies that can analyze amounts of information. Developing countries, based on the experience of the United States and the EU, being involved actively in the world trade turnover, are implementing intensively the best practices of customs administration. The future of customs administration is linked to changes in the environment in which customs authorities operate and changes in the activities of customs authorities themselves. In this regard, disclosure of legislation, equipment of customs authorities, customs culture and flexibility are the key areas that require changes.

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