Graniczny ruch towarowy w Unii Europejskiej – wybrane aspekty z punktu widzenia procedur celnych
Border freight traffic in the European Union - some aspects from the point of view of customs procedures

Summary/Abstract: All goods which have crossed the customs border of the European Union and been approved for marketing can circulate freely within the common market. Therefore it is important both to simplify customs formalities at the border freight traffic and shorten their duration, but also to ensure the safety of trade and commercial transactions themselves. This, in turn, requires the cooperation of the customs administrations of the Member States of the European Union and in particular the implementation of information systems, which are a necessary condition for the proper performance by the customs administrations of tasks for the interests of the state and the Community. The purpose of this article is to present the broad sense of customs procedures for cross-border traffic in the European Union, with particular attention to the directions of changes taking place in recent years in this regard. Changes in border traffic in the EU are the result of changes taking place in the practice of international trade, aiming towards a fully automated electronic environment, simplifying and reducing the customs formalities for customs clearance and consequently facilitating and accelerating trade.

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