Tarifinio prekių klasifikavimo sistema

Abstract

This article is laid to the customs officers, which are dealing with tariff goods classification. Introduction and management of tariff classification of goods in Lithuanian customs is presented at the beginning. There are shown different stages in different levels of customs (Customs Department, territorial customs offices, customs posts) of works in this area at this article.
Further there are foreseen procedures of the tariff classification: classification of goods before customs clearance, its speaks about getting Banding Tariff Information according to the rules approved by order of Director General of Customs Department; classification of goods through the customs clearance, its speaks about rules which must be applied to the procedures of taking examples for examination and classification of them; classification of goods after customs clearance, its speaks about rules which must be applied to checking Single Administration Document and audit procedures on economic operators.
Recommendation of the Customs Co-operation Council on the Improvement of Tariff Classification Work and related Infrastructure are explored in detailed in this article also.
Problems of issuing Banding Tariff Information in „old“ and „new“ Member states of European Union are discussed in the last part of article. There is validated conclusion that for successful management of issuing Banding Tariff Information Customs Administration must have enough qualified human resource.