EU customs law and international maritime law: relationship and its problematic issues

The article seeks to identify legal issues related to the implementation of economic activities in maritime areas by analyzing the customs law of the European Union (EU) and its regulations (Union Customs Code (UCC) and the regulations related to its implementation) defining the boundaries of the EU customs territory, determining the customs origin of goods and describing the order of the customs procedures. The author also presents suggestions on how the identified legal issues should be addressed by amending EU customs legislation and what are the tax risks associated with them.