POSSIBILITIES FOR APPLICATION OF E-CMR FROM A CUSTOMS POINT OF VIEW

Abstract

Given the widespread development of information technology in business and government, it is increasingly logical to introduce electronic documents that partially or completely replace paper ones. In the EU Member States, the digitalisation of customs controls is at one of the best levels in the world, but there are still areas where paperwork is the only way to process specific information on cross-border trade in goods. As such an area, the information in the transport documents for the carriage of goods by road, known as CMR waybills, may be indicated. In this report, we will try to look at the trends in Europe regarding the application of electronic CMR (e-CMR) and the importance of this process for the customs control system. The information on each transport operation is of great importance to the customs and is a key component of their risk analysis to detect illegal cross-border movements of goods. By its nature, the movement of goods is a risk area because the possibilities for control by the customs authorities are very limited. Therefore, opportunities should be sought here for the introduction of effective measures to ensure the proper application of customs control functions. The linking of information from electronic consignment notes to customs information systems can be seen as a measure that would significantly contribute to the overall digitalisation of customs control.