| Abstract [eng] |
The customs system plays a key role in protecting the internal market of the European Union and each of its Member States, and it also serves as an important own resource for the EU itself. When the primary method of customs valuation, based on transaction value, cannot be applied, alternative valuation methods must be used instead. This master's thesis aims to explain these secondary customs valuation methods, explore their principles, and investigate their practical use along with any challenges they face. Additionally, the thesis considers ways to enhance the effectiveness of the customs valuation system. Given the international scope and application of customs processes, this research evaluates both national laws and court decisions, as well as international legislation and rulings from the European Court of Justice. This thesis is divided into three main parts. The first part provides an overview of the primary customs valuation method - the transaction value method - and explains the regulations and underlying principles of secondary valuation methods. It also covers the classification and theoretical basis of these secondary methods. The second part examines key case law from the European Court of Justice and the Lithuanian Supreme Administrative Court, highlighting major issues and errors commonly encountered during the application of secondary customs valuation methods. Building upon these insights, the third section discusses existing measures and potential improvements for secondary customs valuations. It emphasizes the significant role of information technology and offers practical advice for customs authorities and importers. In conclusion, the thesis finds that, despite longstanding and relatively stable principles for customs valuation, there is insufficient oversight and uniformity in applying these valuation methods. Different interpretations and inconsistent application across EU countries lead to decreased tax collection efficiency, increased opportunities for abuse, and risks to the internal market's security. Consequently, to strengthen the customs union, it is vital to enhance consistency, predictability, and invest more in advancing information technology and broadening its use. The European Commission has already taken steps to improve the customs valuation system. |
