Evaluation of the activities of The World Customs Organization in the field of cross-border e-commerce reguation

Abstract

Purpose: the article deals with the evaluation of the activities of the World Customs Organization in the field of cross-border e-commerce regulation. Discussion: WCO study of cross-border e-commerce issues can be called thorough and comprehensive. The main working department at World Customs Organization, which deals with regulation of cross-border electronic commerce, is Working Group on Electronic Commerce. Results: the authors review activities of Working Group on E-Commerce and tools and principles of effective regulation of electronic commerce and priority directions and tasks in this field.