THE MAIN PRINCIPLES OF CUSTOMS ADMINISTRATION ACTIVITIES IN CROSS-BORDER ELECTRONIC COMMERCE

The principles of customs administrations activity in the context of cross-border e-commerce is one of the fundamental elements of today's world economy. New trading schemes entail resolving issues such as enhancing the competence of customs administrations, eliminating digital inequalities, integrating the experience of various stakeholders in e-commerce. Objective of the article to outline the basic principles of customs administration activities in the context of cross-border e-commerce and to identify further steps towards the implementation of the standards in international treaties and national legislation. It is established that national customs legislation has some gaps in the implementation of principles of customs administration activity in cross-border e-commerce, which significantly weakens Ukraine's position in the international economic scene.