Prekių muitinio įvertinimo reglamentavimas ES ir Lietuvos teisės aktuose ; Regulation of customs valuation of goods in the european union and lithuanian legislation

Abstract

Rules for the valuation of goods at customs being essential instrument while determining the duty to be paid on an imported good if the rate of duty is ad valorem is to be regarded as one of the non-tariff barrier for international trade. For this reason, WTO agreement on customs valuation, which aims for a fair, uniform and neutral system for the valuation of goods for customs purposes, has been implemented throughout EU in form of directly applicable Community Customs Code and its Implementing provisions. As a consequence, member states are free while enacting only subsidiary and complementary regulation. To be more precise, regulation of customs valuation provides a number of different methods which must be considered in strict order for arriving at the customs value. Firstly, in the most broad scope must be applied Transaction Value (if satisfying certain conditions), as it conforms to commercial realities. According to European Court of Justice doctrine, customs value must include all elements construing economic value of the goods, for this reason the concept of value is systematically developed in order to satisfy in the meaning of real transaction value. As a consequence of rejection of transaction value, subsidiary methods must be applied in strictly hierarchical order: Identical goods value, Similar goods value, Deductive value (which may be divided into contemporary sales, later sales and derived goods sale), Computed value (which is seldom applied in practice, unless in case of transaction between related person) and finally, Fall-back value method, involving all previous subsidiary methods in more flexible form. Finally, as far as regards member states, in particular Republic of Lithuania, as the most problematic areas might be pointed out unjustified refusal to apply the method of transaction value, consequently, this expand the scope of fall-back method.