Volume 4, Issue 3/2017 СONTENTS Editorial Raya Ilieva – NEW CROSS-BORDER TRADE RULES Anna Stoilova -UNION CUSTOMS CODE – A LEGAL INSTRUMENT FOR INTEGRAL ELECTRONIC COMMUNICATION BETWEEN CUSTOMS AND BUSINESS IN THE EUROPEAN UNION Anastassia Dyulgerova – APPLICABILITY OF THE AGREEMENT IN THE PROCEDURES OF ISSUANCE AND CONTESTATION OF INDIVIDUAL FINANCIAL ACTS Vary Belyov and Atanas Ivanov – EVIDENTIARY EFFECT OF THE ELECTRONIC DOCUMENT Iskra Mladenova – LEGAL SIGNIFICANCE OF THE ELECTRONIC SIGNATURE Aleksandra Ilуova and Margarita Krusteva -THE ELECTRONIC DIMENSIONS IN THE MOVEMENT OF EXCISE GOODS UNDER DUTY-SUSPENSION Ekaterina Mutafchieva and Silvet Mimenova – LEGAL CONSEQUENCES OF THE RECORDING OF CIRCUMSTANCES IN THE TRADE REGISTER Stefani Mancheva – LEGAL FORCE OF ELECTRONIC DOCUMENTS AND ELECTRONIC SIGNATURES