Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States

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Abstract

The authors present (after the assessment of the experience of the Baltic States) the proposals for the improvement of both the legal regulations of the EU customs law as well as national legal regulations (in particular – in the Republic of Lithuania) to improve the areas that cause systemic irregularities of the uniform regulation of the international trade regulatory measures of the European Union. Whilst some of the similar studies were completed in the recent years (e.g. Limbach 2015), they do not provide a detailed comparative analysis of the issues that were investigated, specifically considering the situation in the Baltic States.
During the investigation, the authors established that the problems of the uniform application of the EU customs law in the Baltic States arose in specific areas. Such areas were tariff classification of goods, determination of the origin and value of goods (in the case of Latvia), regulation of customs procedures (in the case of Estonia), customs duties and other import taxes preferences (in the case of Lithuania). At the same time, it was established that the national courts of the Republic of Lithuania were the least active in ensuring co-operation with the CJEU this area, which could have been caused by the improper national legal regulations
Original languageEnglish
Article numberDOI: 10.2478/jec-2019-0019
Pages (from-to)21-38
Number of pages17
JournalEconomics and Culture
Volume16
Issue number2
Publication statusPublished - Dec 30 2019

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Keywords

  • international trade; customs duties; Court of Justice of the EU; national courts; Baltic States

ASJC Scopus subject areas

  • Social Sciences(all)
  • Law

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