Application of Rules on Burden of Proving the Customs Origin of Imported Goods in International Trade: Problematic Aspects in Lithuania

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The article present the results of the research on the national practice related to the regulation of
international trade (taxation of imported goods) and, in particular, application of rules on proving the customs origin of imported goods. The research is based on the comparative analysis of judicial practice leads to the conclusion that despite the fact that the Republic of Lithuania is the European Union Member State for more than ten years (since 2004), the Court of Justice of the European Union and national courts continues to apply different standards on the proof of customs origin of goods.
Original languageEnglish
Pages (from-to)124-136
Number of pages12
JournalWhither our economies - 2016: 5th International Scientific Conference, October 20-21, 2016; Conference Proceedings
Publication statusPublished - Dec 5 2016



  • international trade, customs origin, the burden of proof (onus probandi), Union Customs Code

ASJC Scopus subject areas

  • Social Sciences(all)

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