Customs Law

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The Experts below are selected from a list of 282 Experts worldwide ranked by ideXlab platform

Charles Bjork - One of the best experts on this subject based on the ideXlab platform.

Gediminas Valantiejus - One of the best experts on this subject based on the ideXlab platform.

  • Conflicts of international and national Customs Law with EU Customs Law: the example of the Republic of Lithuania
    Lex portus, 2020
    Co-Authors: Gediminas Valantiejus
    Abstract:

    Valantiejus G. Conflicts of international and national Customs Law with EU Customs Law: the example of the Republic of Lithuania / G. Valantiejus // Lex Portus : юрид. наук. журн. / редкол. : С. В. Ківалов (голов. ред. ради), Б. А. Кормич (голов. ред.), Т. В. Аверочкіна (наук. ред., відп. секр.) [та ін.] ; НУ "ОЮА", ГО "МА Святий Миколай". – Одеса : Видавничий дім «Гельветика», 2020. - № 2. – C. 30 - 41.

  • Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States
    Economics and Culture, 2019
    Co-Authors: Gediminas Valantiejus, Saulius Katuoka
    Abstract:

    Abstract Research purpose. The EU Customs Law is a significant branch of the EU substantive Law. On the basis of the Union Customs Code (UCC; Regulation [EU] No. 952/2013) and the Combined Nomenclature of the European Union (Regulation [EU] No. 2658/87 and its Annexes), it regulates the international trade of the European Union and its Member States with the third countries, in particular the taxation of the international trade operations by applying the Customs duties/tariffs. However, after the adoption of the UCC, which imperatively requires all the Customs administrations of the EU Member States to work as one, the problem of the uniform application of the EU Customs Law remains very important. Therefore, the authors analyse the practice of the Baltic States (i.e. Republics of Estonia, Latvia and Lithuania) in this area, based on the case Law of the Court of Justice of the European Union (CJEU) in cases involving references to the CJEU by the national courts of different Baltic States. Design/Methodology/Approach. The authors used the thematic analysis method and the method of generalisation of professional (judicial) practice as the basis of the chosen methodology and its design. Therefore, first of all, the authors have selected the judicial cases of the CJEU (in the period from 2010 to 2018) related to a certain theme – Customs duties. Second, the authors compared the practice of the CJEU in such cases, which are attributable to the relevant EU Member State in order to identify the problems of uniformity in the application of the EU Customs Law (specific to the different Baltic States). Finally, by using comparative insights and comparative method, the authors present proposals for the improvement of legal regulation to ensure the compatibility of national rules and practices with the EU Law. Findings. During the investigation, the authors established that the problems of the uniform application of the EU Customs Law in the Baltic States arose in specific areas. Such areas were tariff classification of goods, determination of the origin and value of goods (in the case of Latvia), regulation of Customs procedures (in the case of Estonia), Customs duties and other import taxes preferences (in the case of Lithuania). At the same time, it was established that the national courts of the Republic of Lithuania were the least active in ensuring co-operation with the CJEU this area, which could have been caused by the improper national legal regulations. Originality/Value/Practical implications. The authors present (after the assessment of the experience of the Baltic States) the proposals for the improvement of both the legal regulations of the EU Customs Law as well as national legal regulations (in particular – in the Republic of Lithuania) to improve the areas that cause systemic irregularities of the uniform regulation of the international trade regulatory measures of the European Union. Whilst some of the similar studies were completed in the recent years (e.g. Limbach 2015), they do not provide a detailed comparative analysis of the issues that were investigated, specifically considering the situation in the Baltic States.

  • Evolution of Customs Law in Lithuania after the entry to the European Union: ten years of experience.
    2014
    Co-Authors: Gediminas Valantiejus
    Abstract:

    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 (Raisutis, 2005; Sudavicius, Medelienė, 2011), to separate branch of European Union

Carsten Weerth - One of the best experts on this subject based on the ideXlab platform.

  • international response to covid 19 initiatives and declarations by the un who wco wto and other stakeholders on world trade Customs Law and solidarity in a human emergency
    EconStor Open Access Articles, 2020
    Co-Authors: Carsten Weerth
    Abstract:

    The worldwide spread of the SARS-CoV-2 virus from Wuhan, Hubei province, China, in 188 countries (according to WHO figures: 216 countries, territories and economic areas) represents an unprecedented threat to Global Health and Global Trade in the times of Globalization. The virus triggers COVID-19 (Coronavirus disease 2019), which can range from a symptom-free course to severe respiratory syndrome (pneumonia) and affect other organ systems as well. More than 10 million persons were infected worldwide in the end of June 2020, more than 500,000 persons die from COVID-19 (as of 30 June 2020) – a truly global pandemic spread. The United Nations (UN), World Health Organization (WHO), The Food and Agricultural Organization of the UN (FAO), World Trade Organization (WTO), World Customs Organization (WCO) and its stakeholders and partners have in the light of the global COVID-19 pandemic joined forces and developed joined trade policies and legal approaches and declarations in order to combat the social and economic impact COVID-19. This paper gives an overview of the initiatives and different approaches and sorts them in different categories: (Joint) Declarations, Lists / Databases, Reports, Guidance, Warnings and Press Releases.

  • The Role of Customs Administrations in Preparation of Regional Integration in the European Union
    EconStor Open Access Articles, 2010
    Co-Authors: Carsten Weerth
    Abstract:

    The national Customs services of the twenty-seven EU Member States are playing a crucial role for the preparation of the admission of further states to the European Union (EU) by helping to build structures and teach the EU Customs Law in order to enable candidate states to apply the acquis communautaire. The so-called ‘twinning’ is an important and practical approach to facilitate the transfer of knowledge about EU Customs Law to candidate countries. This article explains the legal basis and also shows the practical limitations and problems of the twinning projects in EU Customs Law. It also shows the benefits of the new EU Customs Blueprints for a uniform capacity building of candidate countries.

Abraha Hiluf Berhe - One of the best experts on this subject based on the ideXlab platform.

  • Effects of Weak Customs Law Enforcement in Ethiopian Revenues and Customs Authority: The Case of Moyale Branch.
    International Affairs and Global Strategy, 2017
    Co-Authors: Abraha Hiluf Berhe
    Abstract:

    The role of Ethiopian Revenues and Customs Authority Customs Law enforcement is to effectively protect society and secure the collection of legally due revenue by fighting against cross-border crimes and combating commercial fraud etc. Thus, the purpose of this article is to assess the challenges of Customs Law enforcement in Ethiopian Revenues and Customs Authority (ERCA); Case of Moyale Revenues and Customs Branch Office. The study adopted mixed research approach and descriptive research methods .By applying probability and non-probability sampling techniques a sample of 136 staff members was taken. Secondary sources was collected from working manuals and annual reports of years 2005-20015.To collect primary data, questionnaires and in-depth interview guides were designed to gather responses from some 136 sampled staff members. The collected data was analyzed by both descriptive and inferential statistics. The result indicated that weak Customs Law enforcement has an effect on economic, political and social life of society. Moreover; Loss of revenue is the major economic effect of weak national Customs Law enforcement. Politically unemployment rate worsen and followed by adverse national security. In addition, the social effect of weak Customs administration leads to endangered cultural heritages, society exposes to harmful goods, dangerous drugs expand throughout the country and health problems worsen among the society. Keywords: Customs Authority, Customs Enforcement, Customs Challenges,

  • Challenges of Customs Law Enforcement in Ethiopian Revenues and Customs Authority: The Case of Moyale Branch
    Journal of economics and sustainable development, 2017
    Co-Authors: Abraha Hiluf Berhe
    Abstract:

    The role of Ethiopian Revenues and Customs Authority Customs Law enforcement is to effectively protect society and secure the collection of legally due revenue by fighting against cross-border crimes and combating commercial fraud etc. Thus, the purpose of this article is to assess the challenges of Customs Law enforcement in Ethiopian Revenues and Customs Authority; Moyale Revenues and Customs Branch Office. The study adopted mixed research approach and descriptive research methods .By applying probability and non probability sampling techniques a sample of 166 staff members was taken. Secondary sources was collected from working manuals and annual reports of years 2005-20015.To collect primary data, questionnaires and in-depth interview guides were designed to gather responses from some 136sampled staff members. The collected data was analyzed by both descriptive and inferential statistics. The result indicated that there was a challenge of Customs Law enforcements at the branch; Moreover; location of the branch, lack of evidential intelligence, poor cooperation of stakeholders and inefficient organizational structure of ERCA are the main challenges of Customs enforcement at Moyale branch respectively. It was also found that corruption within the branch official were serious problem that becomes the reason behind those challenges. Keywords : Customs Authority, Customs Enforcement, Customs Challenges

Sergey N. Ovchinnikov - One of the best experts on this subject based on the ideXlab platform.

  • International Customs Law and Environment Protection
    SSRN Electronic Journal, 2014
    Co-Authors: Sergey N. Ovchinnikov
    Abstract:

    One of the current global challenges is protection of the environment. Due to increased deterioration in overall global ecological safety and the environment’s sharp deterioration in certain countries and regions, the global consequences for outstanding environmental problems indicate that states must unite their efforts to prevent threats to mankind. This work is devoted to some ecological aspects of international Customs Law. Biodiversity loss, environmental pollution, resource degradation, and climate change are among the most serious environmental challenges. The primary objective of this paper was to analyze specific examples of international Customs Law instruments that include relevant prohibitions and restrictions to address such challenges.

  • Customs Regulation in the Constitutions of Asian-Pacific States
    Middle-East Journal of Scientific Research, 2014
    Co-Authors: Sergey N. Ovchinnikov
    Abstract:

    This paper focuses on the constitutions of Asian-Pacific States as sources of Customs Law. There are two types of norms of Customs Law in constitutions: direct regulations of Customs Law and constitutional principles of Customs Law. Regulation of the Customs relations among states and international organizations is realized through the norms of international Customs Law, which is a branch of international public Law. In this study, we investigate Customs regulation in constitutions from the point of view of international Law, focusing on the constitutional foundations of supranational regulation. The main objective of this paper is to analyse concrete examples of Customs regulations in constitutions and the organizational and legal aspects of such regulations.

  • Customs Cooperation of the ASEAN States and International Law
    2013
    Co-Authors: Sergey N. Ovchinnikov
    Abstract:

    Cooperation in international Customs is realized through the norms the international Customs Law, a branch of international public Law. In this study, we investigate the Customs cooperation of the Association of Southeast Asian Nations (ASEAN) states from the point of view of international Law. The main objective of this paper is to analyze concrete examples of the regulation of international Customs cooperation in the ASEAN, such as multilateral agreements, the ASEAN Free Trade Area (AFTA) and ASEAN Agreement on Customs. This paper attempts to cover the organizational and legal aspects of Customs cooperation of the ASEAN States, both among themselves and with other countries.

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