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Problems of customs legal regulation in international trade between the European Union, Russia and China: analysis of Lithuanian judicial practice since 2010
Date Issued |
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2015 |
Purpose – the aim of this article is: (i) to overview the level of the problems and obstacles of international trade between the Republic of Lithuania, as the EU Member State and the BRICS group of countries (Russia, China) according to the case-law of the Republic of Lithuania in disputes relating to customs decisions and actions (for the period from 2010-01-01 to 2015-01-01) and (ii) to present proposals for development of the regulatory regime for import customs duties. Design/methodology/approach – analysis of relevant issues is based both on theoretical (analysis and synthesis, systematic) and in particular empirical methods (statistical analysis of data, analysis of documents, generalization of professional experience, in particular – practice of the courts of Lithuanian Republic in disputes with customs authorities). The article consists of an introduction, three chapters and conclusions. Findings – for more than ten years (since 2004) the Republic of Lithuania is a member of EU and is realizing its economic and trade relations with other foreign countries, and regulating customs duties according to the requirements of the EU common foreign trade policy (Common Commercial Policy). After accession to the EU, more than 20 percent of Lithuanian foreign trade consisted of trade transactions with the Russian Federation, which, despite of some fluctuations, had an overall trend to grow (increase) (Bernatonytė, 2011; Slavickienė A., Jatkūnaitė D, 2006). In addition, from 2009 to 2014 Lithuania consistently increased its foreign trade (both imports and exports) with the other country of the rapidly growing economic BRICS region of the world, i.e. China.