Analysis of Customs Processing of Wagon Consignment at Slovakia-Ukraine Border

In the territory of the Slovak Republic, the transportation of goods from east to west is carried out in Eastern Slovak Trasnsshipment. The transportation of goods in direct international rail transport between the Slovak Republic, the Russian Federation, and Ukraine is carried out through the border crossing points Čierna nad Tisou – Čop and Maťovce – Užhorod. These border crossing points are places on a broad-gauge and standard-gauge railway, wherer loading, unloading, and reloading of goods from wider gauge wagons to narrower gauge wagons shall be carried out. There is also a shift of transport mode from SMGS to CIM and other services associated with this transport. An important document affecting the functioning of the single railway market is the Customs Code of the European Union and its provisions. It should be noted that the Common Economic Area of the European Union is also the common customs area of all the Member States. In the case of the cross-border international rail transport organisation, there are no control services due to the customs clearance of the goods. For carriers and customers, this means easier process organisation thanks to the provisions of the Customs Code.