Digital Transformation and Administrative Harmonization Under the New EU Customs Reform: The Case of Post-Clearance Control in Bulgaria

The digitalization of global supply chains and the increasing complexity of international trade have created both opportunities and challenges for customs administrations. The European Union has responded to these dynamics through the new EU customs reform, which aims to achieve full digital transformation and administrative harmonization across Member States. The study analyzes the preconditions for the reform through the lens of customs control, identifying its potential for modernization and the institutional challenges it poses. A quantitative survey was conducted among customs officers and economic operators in Bulgaria to assess their perceptions of the expected effects of the reform on communication, coordination, and control effectiveness. Using statistical methods, including the chi-square (χ2) test, Fisher’s exact test, and Cramér’s V test, the empirical results show statistically significant relationships between communication effectiveness, procedural consistency, and post-clearance control harmonization (p < 0.05). The strongest relationship is found between administrative communication and consistency in control implementation, confirming that harmonization depends not only on digital aggregation but also on institutional coordination mechanisms. The results show that the positive effects of the reform and the accompanying constraints are conditioned by administrative capacity, digital security, and sustainable trust between customs authorities and economic operators.