Kriativ-techVolume 1, Issue 7, April 2018, Pages: xxxReceived: Nov. 28, 2017;Accepted: Dec. 8, 2017;Published: Feb. 24, 2018

Authors

Fernando Campos Pereira, Professor Adjunto do ISTEC

Media

PDF

To cite this article

Fernando Campos Pereira, Uma perspetiva aduaneira do comércio eletrónicoDOI: 10.31112/kriativ-tech-2018-01-17

Abstract

The international trade paradigm has undergone a major change in the last 20 years, with an increasing impact on the global economy, and is therefore worthy of response by all actors involved in this process, including the authorities that have to intervene in these transactions, as such as the customs authorities, which must fulfill their mission without creating unnecessary obstacles to their realization.

Keywords

E-commerce, customs authorities, customs duties, customs declarations.

References

[1]ANA HINOJOSA, E-Commerce – What’s in a name, World Customs Organization.[2]P N PANDEY, Measuring e-commerce – official and private sector data on cross border e-commerce, Geneva; Worls Customs Organization; 2016.[3]Eleventh WTO Ministerial Conference, Buenos Aires, 10 – 13 December 2017. Communication from the International Customs Community on Cross Border E- Commerce (Luxor, December 2017).[4] SVEN CALLEBAUD, E-Commerce: Global trends and developments, UNCTAD. 2017.[5] OECD Measuring the Digital Economy A new perspective, p.90-91. 2014.[6] UNCTAD, B2c E-Commerce Index http://unctad.org/en/PublicationsLibrary/tn_unctad_ict4d09_en.pdf . 2017.[7] E-commerce and revenue collection. World Customs Organization. 2015.