Muitinės informacinės sistemos funkcionavimo ir teisinio reguliavimo analizė e-muitinės kontekste ; Analysis of the functioning of the customs information system and its legal regulation in the context of e-customs

Abstract

The problem of the Customs Information System transformation and its adaptation to operate under the conditions of e-customs is being analyzed in the master's final work. The aim of this work is defined by contradiction between the applicable legal regulations for the activities of the Customs and rapidly changing conditions of global business. The necessity to perform all trade actions in the electronic medium requires to supplement the Customs Information System with the missing elements and to change the legal environment for the operation of the Customs Information System. In order to provide offers for the solution of this problem, practice of application of e-customs elements (electronic data exchange, e-export, etc) in different countries has been analyzed in the scientific literature. Using a method of data analysis, Customs Information System analysis has been made, and analysis of the statistical data has been established by comparing the received results with the other EU countries. After the analysis of the theoretical and practical aspects of the operation of the Customs Information System in the context of e-customs had been made, the final part of the work has been dedicated to the analysis of the applicable regulatory legislative acts of the EU, Lithuania and the Customs Department; and legal gaps of the regulations which impede efficient operation and development of e-customs has been defined. After summarizing the results of every part, conclusions and offers for the solution of the problem are introduced.