Currently, cross-border e-commerce is actively developing and has already become a distinct form of foreign trade. This type of commerce allows sellers to access new markets while providing customers with the opportunity to purchase goods in a convenient and accessible manner at more favorable prices.

With the advancement of information technology and increased availability of internet access, more and more people prefer to shop online, creating huge potential for cross-border e-commerce. Its development requires regulatory consolidation of customs regulations for all processes arising between the seller and the buyer of e-commerce goods.