Tarifinis prekių klasifikavimas ir antidempingo muitai

Abstract

This summary gives the theme of this final Master thesis, goal and objectives, methods, structure, findings. The theme „Tariffic goods classification and anti-dumping duty“ is analyzed in this final Master thesis. The goal of this thesis is to analyze the theoretical and legal application foundations of anti-dumping measures, the rules and principles for classifying goods and display the potential cases of classifying goods incorrectly, seeking to bypass duty of anti-dumping. To reach the goals the main objectives were stated: 1. To analyze the literature about theoretical and legal foundations of application of anti-dumping duty as means of security for trade; 2. To overview rules and principles of tariffical classification; 3. To provide the possible cases of bypassing duty of anti-dumping when classifying goods incorrectly; 4. To give suggestions how to reduce possible cases of bypassing duty of anti-dumping because of incorrect declaration of the code of goods. These methods had the significance to implement the objectives of the particular thesis: the analysis of the sources of literature and documents, methods or linguistic and logical analysis. The thesis consists of introduction, part of enunciation, which consists of 3 parts, inferences and suggestions, summary (in Lithuanian and in English) and references. In the first section of the thesis reasons and outcomes in economic sense are discussed, statistics of application of anti-dumping duty is briefly overviewed. In second section the development of liberalization of trade, legal regulations on anti-dumping duty, compulsory procedures and their application are more widely described. In third edition principles and rules of tariffical classification of goods is overviewed. On the ground of KN descriptions of goods and rules of tariffical classification it is sought to unfold possible cases when duty of anti-dumping are avoided declaring code of goods incorrectly. Application of means for anti-dumping is unavoidable seeking to secure local industry from foreign improper competition. But these means of security has also negative aspects – consumers suffer, idea of free bargaining is not justified, competition is not stimulated etc. When classifying commodities it is very important to base on rules and principles of classification correctly to pay right tolls and other dues and avoid trespassing of legal acts. Incorrect declaration of code of commodities is possible for various reasons: naming or identifying material incorrectly, incorrect/not straight translation of the name of commodity into national language, incorrect identification of the name of commodity, complex or not straight description of KN commodities, it is complicated to estimate if the commodity has characteristics of commodity that is finished to produce/fully commisioned etc.