THE ESSENCE OF E-COMMERCE AND THE ROLE OF CUSTOMS AUTHORITIES
Keywords:
e-commerce, digital economy, customs authorities, customs clearance, Single Window system, electronic declaration, risk management system, foreign economic activity, digitalization, customs reforms.Abstract
The article analyzes the essence of e-commerce and the role of customs authorities in its development under the conditions of the digital economy. Particular attention is paid to the legal regulation of e-commerce, the digitalization of customs procedures, and the importance of the “Single Window” system, electronic declaration, and risk management mechanisms.
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Published
2026-01-25
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