Procedure of Customs Transit in the European Communities: problems and prospects

Abstract

In article the reasons and conditions of occurrence of procedure of transit in the law of EC are analyzed. The author builds in the chronological order the most essential changes of legal regulation of procedure of customs transit in EU brought as at the introduction into EC of the new states-members, and at reforming customs procedures. The special attention is given to the reforms of 1988 directed on introduction of the single document for custom procedures, and 1997-2005, connected with introduction of electronic registration of declarations and directed on an antagonism of activity of the organized crime in sphere of customs transit. Problems of reforms and their results are analyzed. In clause process of distribution of action of rules of procedure of transit of EC on territory of the states which are not a part of EC, by the conclusion of the international agreements is analyzed also.