Customs Valuation Control of Imported Goods in The Lithuanian Customs in the Context of Customs Strategy of EU
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Abstract
Although customs legislation of the EU members states have been harmonized, the rules referring to customs control, law enforcement (penalties or sanctions) are within the national competence.
The article deals with customs valuation control covering the checking of value at the stage of customs clearance and post-importation verification of customs value. The author discloses the types of commercial frauds in customs valuation sphere, under valuation and overvaluation motivation by importers, analyses effectiveness of customs valuation control at local, regional and central customs administration level.
The main indicator of the effectiveness of customs valuation control author use the amount of additionally collected customs duties and taxes, number of verifications of import cases and percentage of these verifications within all import cases, etc.
Due to customs valuation control within the period 2001–2003, the amount of additionally collected customs duties and taxes increased 2,5 times, from 17,5 mil. litas to 43,7 mil. litas. These results were stipulated by strengthening the control of customs valuation at the Lithuanian Customs. Customs duties and taxes collected additionally due to the control of customs valuation comprise 53 percent of the total amount of customs duties and taxes collected due to infringements. This result does not correspond to EU-15 customs practice. Referring to the results of analysis, the author justifies the necessity to strengthen the customs control of classification of goods and origin.
The author analyses those types of administrative penalties, criteria and conditions for their application, which are provided in Article 19 of the revised EU Customs Code. The author makes a proposal to use as a basis for the tarification of penalties the amount the customs value and duties and taxes payable for illegally brought goods.
The article deals with customs valuation control covering the checking of value at the stage of customs clearance and post-importation verification of customs value. The author discloses the types of commercial frauds in customs valuation sphere, under valuation and overvaluation motivation by importers, analyses effectiveness of customs valuation control at local, regional and central customs administration level.
The main indicator of the effectiveness of customs valuation control author use the amount of additionally collected customs duties and taxes, number of verifications of import cases and percentage of these verifications within all import cases, etc.
Due to customs valuation control within the period 2001–2003, the amount of additionally collected customs duties and taxes increased 2,5 times, from 17,5 mil. litas to 43,7 mil. litas. These results were stipulated by strengthening the control of customs valuation at the Lithuanian Customs. Customs duties and taxes collected additionally due to the control of customs valuation comprise 53 percent of the total amount of customs duties and taxes collected due to infringements. This result does not correspond to EU-15 customs practice. Referring to the results of analysis, the author justifies the necessity to strengthen the customs control of classification of goods and origin.
The author analyses those types of administrative penalties, criteria and conditions for their application, which are provided in Article 19 of the revised EU Customs Code. The author makes a proposal to use as a basis for the tarification of penalties the amount the customs value and duties and taxes payable for illegally brought goods.
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Section
Articles
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Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
