Evolution of customs law in Lithuania after the entry to the European Union

Abstract

Practical implications – article presents proposals for the improvement of current customs legislation, evaluates national Lithuanian experience of ensuring direct and effective application of European Union customs law and solving various other problems which was encountered by the customs after the entry to the European Union. Originality/Value – article presents theoretical and practical legal problems of the recent changes and evolution of national customs law, which are not discussed in the Lithuanian legal doctrine and specific academic legal literature since all the main analysis was done before preparations to enter the European Union or immediately after the entry to the Union. Article also discusses the main elements of concept and idea of the separate branch of customs law in Lithuanian and foreign legal doctrine since overall evaluations of importance and place of customs law in the overall system of law ranges from customs law as merely the institute of national administrative or finance law or relatively distinct branch of national legal regulations (Raišutis, 2005; Sudavičius, Medelienė, 2011), to separate branch of European Union and international law (Lyons, 2005) or even the separate institute of trade law (trade regulation; Thuronyi, 2003).