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.
|Number of pages||12|
|Journal||5th International Scientific Conference Practice and Research in Private and Public Sector – 2015 Conference Proceedings|
|Publication status||Published - May 30 2015|
- international trade, Common Commercial Policy, import operations, customs value, transaction value method, tariff classification of goods
ASJC Scopus subject areas
- Social Sciences(all)
Valantiejus, G. (2015). Problematic aspects of international trade between the United States of America and the Republic of Lithuania in the Lithuanian judicial practice. 5th International Scientific Conference Practice and Research in Private and Public Sector – 2015 Conference Proceedings, 120-132.