UDK 336.244:061.1:004.773.3
Biblid: 1451-3188, 13 (2014)
Vol. 14, No 49-50, str. 273-287

Izvorni naučni rad
Primljeno: 01 Jan 1970
Prihvaćeno: 01 Jan 1970


Jovičić Olja (PE of PTT Communications of “Srbija”),
Ožegović Spasenija (PE of PTT Communications of “Srbija”)
Šarac Dragana (Faculty of technical sciences, Novi Sad)

The customs policy represents one of the cornerstones of the European Union, with the key role in creating the single market and common economic policy of all EU states. This policy defines common obligations in functioning on the external and internal borders of the Union by creating common regulations flows and taxing of goods, by respecting all requests regarding sustainable environment, cultural values, and avoiding money frauds, terrorism and organised crime. The results gained by our researches point out to the fact that until recently, the main role of the customs has been fiscal, this including collection of taxes and indirect export taxes, while the today the main role of customs is primarily in fostering trade and protection the interests of the European Union and its citizens. Customs administrations of the Union members are implementing the EU policy in every segment related to international trade, which implies upgrading the customs system and its procedures by introducing new modern information systems which will improve and foster international trade of goods and services and ease flow of capital. Having in mind that successful cooperation with customs is of crucial importance for further development and integration of postal traffic into the European and global postal trends, this paper sets the framework for further research focused on cooperation between postal operators in Serbia with customs administration in Serbia and in other European Union members emphasizing the level of liberalisation, deregulation and harmonisation of regulations, barriers and developing different modes of overcoming these barriers from different stakeholders in postal services as the area of services of general interest.

Ključne reči: customs, customs policy, liberalisation, postal services, e-commerce