“…First, a doctrinal discussion of the theoretical and applied aspects of EU customs law functioning within its customs territory is crucial for ensuring the effective functioning of the EU in general. Therefore, scientists from the EU Founding states (Lux, 2007;Rogmann, 2019;Wit, 2019) as well as the scientists from the states that later became the EU members (Valantiejus & Katuoka, 2019;Erkoreka, 2020;Valantiejus, 2020) dedicate scientific papers to this issue. Secondly, the scope of the legal impact of EU customs law is much larger than the scope of its functioning, limited by the EU customs territory.…”