EU Customs Policy Development and its Legal Limits in The Slovak Republic

The aim of this paper is to identify the process of shaping the customs policy of the European Union, its legal framework, and the limits of the competences of a Member State, using the Slovak Republic as an example. The authors base their analysis on the provisions of the EU Treaties and on national legislation implementing European norms. The paper identifies key areas of EU policy-making that restrict the sovereign powers of the Slovak Republic and highlights the practical implications of these limitations for the functioning of the customs administration. In conclusion, the authors propose recommendations to enhance the coordination between EU and Slovak customs policies, including de lege ferenda proposals related to measures that could improve the effectiveness of customs policy implementation in the Slovak Republic.