중동부유럽

Purpose – the aim of this article is to overview practical experience and problems of implementation of the European Union customs law requirements in Lithuanian national legal system after the accession to the European Union both at the level of application of law and at the level of law making. Design/methodology/approach – analysis of relevant issues is based both on theoretical (analysis and synthesis, historical, systematic, comparative) and empirical methods (statistical analysis of data, analysis of documents, generalization of professional practice, in particular – practice of the courts). The article consists of an introduction, three chapters and conclusions. Findings – becoming a member of the European Union, Lithuania has become a part of common market in which the free movement of goods, services, capital and people is established. The entry into force and direct application of the European Union regulations, in some cases, the European Union directives, has created a challenge for national courts to ensure uniform application of the European Union customs law. These process didn’t create static legal environment in the area regulated by customs law as there is also a need for some further changes in customs legislation, including preparation of its official commentaries. Research limitations/implications – article gives insights on changes in legal regulations of customs law in Lithuania and practice (case law) of their application since the entry of Lithuanian Republic to the European Union (yrs. 2004-2014). 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). Keywords: customs authorities, customs law, EU Customs Code, international trade, free movement of goods and services. Research type: research paper.