Lietuvos Respublikos muitinė ir jos integracija Europos Sąjungoje
Povilauskaitė, Jurgita |
Rimkus, Vladas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Laurinavičius, Alfonsas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Reklaitis, Jonas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Budgenas, Rymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Gurevičienė, Jūratė Jadvyga | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Minalga, Rimgaudas Pranas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Radžiukynas, Juozas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Rimkus, Vladas | Recenzentas / Rewiewer |
Integracija į Europos Sąjungos šalių muitinių bendriją suformavo aiškią ir principingą Lietuvos muitinės administracijos poziciją – ryžtingai ir efektyviai pertvarkyti muitinės struktūrą bei jos veiklą, kad būtų sudarytos palankios užsienio prekybos ir spartaus keleivių bei prekių srautų judėjimo per valstybės sieną sąlygos. Kartu buvo siekiama įdiegti kokybišką, šiuolaikiškomis informacinėmis technologijomis ir techninėmis priemonėmis pagrįstą kontrolę. Kad muitinės sistema veiktų ritmingai ir darniai buvo stengiamasi pagal galimybes tolygiai modernizuoti ir tobulinti visas jos sritis. Šio darbo tikslas – išnagrinėti Lietuvos muitinės integravimosi į ES etapus, išskiriant Muitų sąjungą kaip vieną iš etapų įgyvendinant bendrąją rinką, atskleisti Lietuvos muitinės veiklos pokyčius, aptarti naujos veiklos strategijos įgyvendinimo būdus bei priemones.
Work consists of three main parts. In the first work part is given integration conception, abstracted and discussed integration’s forms. Noticed that economical integration passes in two directions – eliminating trading obstacles between states and eliminating trade obstacles and coordinating economic policy between states in the region. The trading obstacles between many world states are eliminated by World Trade Organization negotiations. There are four integration forms, one of them – Customs union. The members of Customs union do not just liberalize intracommunity trade, but also negotiate to equal rules for trading with the third states. Also the main integration tasks of Lithuanian Customs to EU and the Customs practice and processes are discussed. The second part of the work is intended to discuss the regulating custom laws of Community Customs union. There are the main EU law features defined, made adjustment to Customs union acquis and customs laws analysis. Following the day of Lithuania‘s entry to the EU, customs procedures and other customs approved treatment or use, establishment of customs duties, procedure for release from them, cooperation between the Lithuanian Customs and Customs of the other EU member states as well as some other issues related to customs activities are regulated by applying directly the Council Regulation (EEC) establishing the Community Customs Code and the Commission Regulation setting forth implementing provisions as well as other legislation. The Regulation contains some provisions according to which the right to make decisions has been delegated to the EU member states. A part of the said national provisions has been set forth in the Customs Law of the Republic of Lithuania which was passed by Seimas of the Republic of Lithuania on A pril 27, 2004. This Law lays down the provisions necessary for applying the EU customs legislation in Lithuania, establishes the competence and functions of the Customs and its offices, defines the powers of customs officers, their general rights and duties, establishes the procedure for applying transitional measures. In the third part of the work is Lithuanian Customs strategy discussed and prescribed main practice directions and the main strategical points are analysed. There is also an analysis of Customs functions and tasks when Lithuania became a member of EU. A very important condition for progress is clear and effective management. Customs management in Lithuania is related with strategical planning. Customs practice quality implementation is accessible with strategical planning, practice methodologies and practice audit. A systematic approach to the design of the modernization strategy will enhance its changes of success. The year 2004 was a turning year for the whole Lithuania. The EU membership opened new perspectives for Lithuanian people. The Customs as an institution felt a particular impact of these changes. The Lithuanian Custom was preparing itself several year for it‘s new role: it was introducing information technologies, preparing people to perform new functions, establishing new units and optimising the structure of the institution. Well – considered Customs strategy, timely developed legal acts, information provided by the Customs stipulated that the transitional period of Lithuania‘s membership in the EU started without considerable difficulties. The analysis made it possible to claim that Lithuanian Customs became an effective and secure, obtained good experience from other EU states customs authorities and which is protecting the public of illegal international trade and also promoting favourable conditions for business development. After integration to EU Lithuanian Customs protect market and public security, apply effective custom controls and promote national and international cooperation.