Abstract

The functioning of the Customs Union requires the Member States to apply uniform customs regulations for the entire economic area governed by common rules for trade in goods with non-EU countries. This poses significant challenges to all customs administrations implementing customs policy within the Customs Union. In this regard, the Member States should act to allow for proper economic development and a high level of protection of the social and economic interests of the integration grouping. These interdependencies make it necessary to coordi nate the actions of the administrations regulating foreign trade in individual Member States of the Customs Union. In the European Union, the need to coordi nate activities under-taken within the entire customs system has become the foundation of a thorough reform of legal regulations defining the constitutional, substantive, and procedural models of functioning of the Customs Union. The legislative changes being imple-mented aim to bring about an IT reform translating into the integration of IT solu-tions for the administration of foreign trade in goods and the establishment of new administrative entities to ensure proper coordination of activities within the customs system of the European Union.

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