| Abstract [eng] |
After joining EU the tasks of Lithuanian Customs Authorities rapidly changed, because they became responsible for the protection of external EU borders. Customs plays a vital role in protecting borders from the entry of illegal and harmful goods. EU Customs Union is based on a main principle – free movement of goods, which means that the goods between EU territory can move without no restrictions applied. Since 2004 Customs as tax collector‘s role also change – customs duties form a part of Communities own resources system. The main characteristics that have an impact on customs duties applied are origin of goods, tarriff clasification and customs value and because of that the most of the customs law infringements accur then the import operations are performed. This is why the customs authorities should carry out the inspections on these elements very carefully. The tasks in the market and society protection and tax administration include the following: • to implement a computerized risk management system related to goods, customs procedures and persons, and to integrate it into EU risk management process; • to become a coordinating institution, responsible for control of goods being transported through the external EU borders of Lithuania in the integrated state border protection system of the Republic of Lithuania; • to ensure control of movement of goods by implementing modern measures and methodologies, as used in other EU Member States, for customs examination of goods and the vehicles transporting the goods; • to ensure appropriate provision of the Lithuanian customs institutions with up-to-date means of control and inspection equipment and to ensure effective use of such means; • to improve and develop means for accumulation, analysis and exchange of data and customs information, to efficiently use such information for prevention of violations of customs legislation, for discovering offenders and for ensuring safety of international trade; • to develop data exchange between the Lithuanian Customs and the business sector, the customs and other institutions of the Republic of Lithuania, the Customs and other law enforcement institutions and between the Lithuanian Customs and Customs of other countries, EU institutions and international organizations in the fields of implementation of customs legislation, prevention of violations, control and investigation, and to implement international standards for such data; • to improve tax accounting, collection, to perform more efficient prevention of infringements of tax related legislation. |
