THE USE OF THE EAIS IN THE DECLARATION OF EXPRESS CARGO DELIVERED TO INDIVIDUALS

Abstract

An express cargo is a cargo (consignment) in respect of which customs operations (when moving it across the border) are performed first. A customs operation is understood as placing goods under a chosen customs procedure. When declaring express cargoes delivered to individuals, there are a number of important features that require study and analysis. Among such features is the use of a unified automated system of customs authorities and an electronic way of presenting documents and information. In this paper, practical and theoretical aspects of declaring express cargoes will be considered, problems are highlighted and solutions are proposed.