transformation of customs legal framework transition period from planned to market economy kiev,...
TRANSCRIPT
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)
2
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
4
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)
5
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
7
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
8
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
9
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
11
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
12
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 )
13
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
14
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)
15
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