engleski

E-CUSTOMS IN CROATIA: EXCISE MOVEMENT AND CONTROL SYSTEM

New developments in information technologies and globalization of markets influenced developments of customs procedures. Implementation of paperless customs procedures is of great importance for growth of e-commerce in every country. Currently, more and more custom procedures are becoming paperless and part of E-Custom systems. E-Custom consists of different tools and activities such as New Computerized Transit System (NCTS), Government to Business (G2B), Excise Movement and Control System (EMCS), Import Control System (ICS), Export Control System (ECS) that are used with modern information and communication technology. The Excise Movement Control System is implemented in every European Union member state based on the EU legislation and it is the replacing paper procedure for controlling movement of excise goods. By becoming a member of the EU in July 2013, Croatia has also implemented the EMCS and replaced the previous excise control system. The EMCS enables an efficient check before the movement starts. Current electronic excise movement system as part of E-Customs means both simplification and increased legal certainty for traders and administrations. By its implementation the EMCS enables better and faster control for customs representatives and safer movement of excise materials and less paper for entrepreneurs.

e-Custom; excise; electronic data interchange; EMCS

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