Digital Aspects of Customs Control in the New European Customs Reform Initiative

An increase in the volume of world trade and the resulting pressure placed on European Customs requires the implementation of new technologies. The European Commission has prioritised the development of digitisation and the acceleration of information exchange processes between customs officials and economic operators. This article theoretically and practically examines how this reform might impact customs control in the European Union and how it might contribute to its digital transformation. The attitudes of customs officials in the Republic of Bulgaria and their readiness to implement the imminent changes were investigated. The results suggests that improvements in digitisation and information exchange are interdependent and should be addressed simultaneously.