In the last two decades, in general (from a geopolitical point of view) in the economic-business environment, it was possible to notice a significant shift in trading from "brick-and-mortar stores" to online space. The implementation of e-commerce solutions was accelerated during the COVID-19 pandemic. Within the framework of electronic commerce, however, it is necessary to observe several obligations and rules arising from national legal systems when carrying out individual business transactions, which, however, in such political-economic grouping as the EU represents, are an expression of the existence and operation of Union Law. An important place among them also belongs to Customs Law, which is under great pressure in connection with the growing popularity of online purchases. The aim of this paper is primarily to evaluate the impact of the change in the form of trade on the form of the Customs Union, to identify the fundamental shortcomings of the legislation and to point out further development tendencies in the given area. For this purpose, a hypothesis was established - traditional customs law institutes are able to adapt to new challenges in e-commerce - the truth of which we verified. We will use several methods of scientific research, especially analysis, synthesis and comparative method, when processing the said paper. The contribution is based on the legal status valid and effective as of April 30, 2025.
Cakoci et al. (Fri,) studied this question.