Problematic aspects of international trade between the United States of America and the Republic of Lithuania in the Lithuanian judicial practice

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Abstract

The article analyzes the regulatory measures applied for the international trade between the Republic of Lithuania (as the Member State of the European Union) and the United States of America. The article analyses Lithuanian judicial practice (disputes with customs authorities regarding taxation of goods imported from the US) and pinpoints main legal obstacles, which negatively influence international trade on a national level. The research shows that such problems are caused mainly by inflexible national rules for the determining the customs value of the imported goods and improper procedures of tariff classification of goods.
Original languageEnglish
Pages (from-to)120-132
Number of pages12
Journal5th International Scientific Conference Practice and Research in Private and Public Sector – 2015 Conference Proceedings
Publication statusPublished - May 30 2015

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Lithuania
world trade
republic
taxation
Values

Keywords

  • international trade, Common Commercial Policy, import operations, customs value, transaction value method, tariff classification of goods

ASJC Scopus subject areas

  • Social Sciences(all)

Cite this

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title = "Problematic aspects of international trade between the United States of America and the Republic of Lithuania in the Lithuanian judicial practice",
abstract = "The article analyzes the regulatory measures applied for the international trade between the Republic of Lithuania (as the Member State of the European Union) and the United States of America. The article analyses Lithuanian judicial practice (disputes with customs authorities regarding taxation of goods imported from the US) and pinpoints main legal obstacles, which negatively influence international trade on a national level. The research shows that such problems are caused mainly by inflexible national rules for the determining the customs value of the imported goods and improper procedures of tariff classification of goods.",
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AB - The article analyzes the regulatory measures applied for the international trade between the Republic of Lithuania (as the Member State of the European Union) and the United States of America. The article analyses Lithuanian judicial practice (disputes with customs authorities regarding taxation of goods imported from the US) and pinpoints main legal obstacles, which negatively influence international trade on a national level. The research shows that such problems are caused mainly by inflexible national rules for the determining the customs value of the imported goods and improper procedures of tariff classification of goods.

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JO - 5th International Scientific Conference Practice and Research in Private and Public Sector – 2015 Conference Proceedings

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