TRANSFORMATION OF CUSTOMS LEGAL FRAMEWORKTransition period from planned to market economy

Kiev, March 17th, 2011

EXPERIENCE OF LITHUANIAN CUSTOMS

Legal framework before accession to European Union (Valdas Dovydenas)

Legal framework after accession to European Union (Vytenis Alisauskas)

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TRANSFORMATION OF CUSTOMS LEGAL FRAMEWORKTRANSITION PERIOD FROM PLANNED TO MARKET ECONOMY

Experience of Lithuanian customsLegal framework before accession to European Union

HISTORICAL STEPS

Reestablishment of Lithuanian Customs in 1990

October 9, Temporary law on Customs service October 11, establishment of Customs Department

July 15,1993, Law on Customs Tariff 1993 Statute of Customs Service 1994 Law on taxes January 1, 1998, Customs Code

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IMPLEMENTATION OF INTERNATIONAL TREATIES

Must be ratified by the Parliament

Primacy over national law

Must be implemented on national level

Must be created national legal acts (if needed)

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MAIN STEPS OF THE USE OF THE SINGLE ADMINISTRATIVE DOCUMENT - SAD

Introduction of SAD on 1 January 1995

Review of legislation on the use of SAD on 1 January 2000 (preparation for the application of ASYCUDA and for the use of Common Transit procedure)

Review of legislation on the use of SAD on 1 May 2004 (Lithuania’s accession to the EU and implementation of SAD reform) 6

NATIONAL LEGISLATION FOR USING SAD Provisions on introduction of SAD Provisions on printing and distribution of

SAD forms Instructions on filling in SAD boxes (for

declarants / traders and customs officials) Instructions on amendment and

invalidation of SAD

Instructions on handling of SAD copies in customs offices

Lists of codes to be used for filing in SAD

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THE CONVENTION ON TEMPORARY ADMISSION (THE ISTANBUL CONVENTION)

Implementation of national legal framework: Customs code Oder for Customs clearance of ATA Carnet Movement of goods using ATA Carnet ATA Carnet’s order Provisions on printing and distribution of

ATA Carnet

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EU INTEGRATION To reorganise legal acts regulating custom activity

according to the legal norms of European Union

To introduce a modern customs information system

To introduce advanced control technologies, based on sufficient prevention of law violations and authorisations to carry out investigations, application of risk analysis, use of information and intelligence, and modern technical equipment

To develop a modern system for administrating import and export duties and taxes

To expand the field of the application of simplified customs procedures, with a view to ensuring further improvement of business environment

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TRANSFORMATION OF CUSTOMS LEGAL FRAMEWORKTRANSITION PERIOD FROM PLANNED TO MARKET ECONOMY

Experience of Lithuanian customsLegal framework after accession to European Union

TREATY ESTABLISHING THE EUROPEAN COMMUNITY (ARTICLE 249) Regulations

Have general application, are binding in their entirety and are directly applicable in all Member States

Directives Are binding, as to the result to be achieved, upon the

Member States to whom they are addressed Are not directly applicable, in principle

Decisions They are binding in their entirety. Where those to

whom they are addressed are stipulated, they are binding only on them.

Recommendations and opinions They have no binding force, that is to say they do not

establish any rights or obligations for those to whom they are addressed, but do provide guidance as to the interpretation and content of Community law

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ELECTRONIC CUSTOMS INITIATIVE

Decision No 70/2008/EC On a paperless environment for customs and

trade Regulation (EC) No 450/2008

Modernized Customs Code Regulation (EC) No 273/2009

Provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, derogating from certain provisions of Commission Regulation (EEC) No 2454/93

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SOME ACTUAL CUSTOMS LEGISLATION Regulation (EEC) No 2913/92

Establishing the Community Customs Code Regulation (EC) No 648/2005

Amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

Regulation (EEC) No 2454/93 Provisions for the implementation of Council

Regulation (EEC) No 2913/92 establishing the Community Customs Code

Regulation (EC) No 1875/2006 Amending Regulation (EEC) No 2454/93 laying

down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code ( OJ L 360, 19.12.2006 )

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DEVELOPMENT OF INFORMATION AND COMMUNICATION TECHNOLOGY CUSTOMS SYSTEMS

CUSTOMS OPERATIONAL SYSTEMS TRADE ACCESS CUSTOMS TOOLS ECONOMIC OPERATORS' SYSTEMS LONGER TERM PROJECTS AUTOMATED INFORMATION EXCHANGE WITH

3rd COUNTRIES BUSINESS STATISTICS

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CUSTOMS OPERATIONAL SYSTEMS

Automated import system Import Control System, safety and security aspects

(2011) Automated Import System – Preparatory Phase (2013) Automated Import System – Centralized clearance

(2013) New Computerised Transit System

NCTS – extension to rail (2013) Automated Export System

Export Control System phase 2 (2011) Automated Export System – Preparatory phase (2013) Automated Export System – Centralized clearance

(2013) Proof of customs status of goods – Other Justifications

(2013)

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OTHER ELECTRONIC CUSTOMS PROJECTS

Customs tools Customs Risk Management System (2011/2012) Integrated Tariff Environment

TARIC 3 ECICS 2 EBTI 3

Customs Offices/Authorities List (2013) Guarantees COPIS

Economic operators’ systems EOS-Single Authorization (2011) Registered Exporters (2014 – 2016) Other Authorisations/Customs Decisions (2013)

Longer term projects Single Window (2014)

Automated information exchange with 3rd countries 16