| Abstract [eng] |
The influence of international trade has been increasing year to year and more goods are subject to import and export procedures. After these procedures, goods appear in different country’s market than they were produced. Origin of goods and its influence on taxation is of great importance not only to customs institutions, but also to trade. Origin of goods determines the “economical” citizenship of goods and is important because it is one of the three factors on which the size of payable customs duty relies. In this Master thesis two types of origin are discussed: non-preferential and preferential. The author presents a wide scope of rules concerning both types of origin, and the privileges or restrictions as an outcome. Because Lithuania is a member of the World Trade Organization and the European Union, there is no need to create national rules of origin, internationally accepted and harmonized rules are applied within the country. Only procedural aspects are found in national laws, for example, the issuance of proofs of origin. Non-preferential origin is important for applying the Common Customs Tariff, other than tariff measures and for preparation and issue of certificates of origin. Although non-preferential origin rules are based on constructive criterion, the need of certainty is reached by decisions of courts (mainly European Court of Justice) and by suitable level of international harmonization of these rules. The goods, which comply with preferential origin rules, are subject to preferences, if preferential agreement is made between the countries in question or the country of origin is subject to the Generalised system of preferences. Usually, goods of this type are taxed by reduced or zero customs tariff. The purpose of the preferential agreements between the countries is to express the good will and collaboration whereas the purpose of the Generalised system of preferences is to help developing countries to reduce poverty by using tariff preferences to help them obtain trade revenue. Proof of origin is also important topic in this Master thesis, so the analysis of demand of issuance and usage of certificates is shown through investigation of main rules, legal practice and rulings of courts. Origin of goods and its influence on taxation is also analysed as the mean of international trade control. |
