Kai kurios importuojamų prekių muitinės vertės nustatymo problemos

LTStraipsnyje nagrinėjami importuojamų prekių muitinio įvertinimo nustatymo metodologiniai aspektai, pagrindiniai principai, muitinės vertės nustatymo metodai, jų taikymo sąlygos ir aplinkybės. Analizuojami muitinio įvertinimo Lietuvos teisės aktai, jų struktūra bei atitiktis Pasaulio prekybos organizacijos (toliau PPO) Muitinio įvertinimo susitarimo ir Europos Sąjungos (toliau ES) reglamentų nuostatoms. Kadangi pagrindinis importuojamų prekių muitinės vertės nustatymas yra sandorio vertė, nagrinėjami ne tik sandorio vertės elementai (komisiniai, priklausiniai, prekių įpakavimo, vežimo ir draudimo išlaidos ir kt.), bet ir atskleidžiamos su sandoriu susijusios sąvokos, tokios kaip „Pardavimas eksportuoti į importuojančią šalį“, „Sumokėta ar mokėtina kaina“. [Iš leidinio]

ENThe article analyses the methodology, main principles and methods of customs valuation, reasons and considerations of its application. According to the detailing level of the customs valuation, the legal basis is comprised of three level legislations. The first level of legislation is the Customs Code of the Republic of Lithuania that was adopted by Seimas (Parliament) and came into force on the 1st of January 1998. Articles 29-37 of the Customs Code are devoted for customs valuation regulation. The second level of legislation is the Order of Customs Valuation of Goods adopted by Government Resolution Nr. 748 of 9 June 1999. It explains in detail the implementation of the provisions of customs valuation stipulated in the Customs Code. The third level of legislation is the rules on certain provisions of customs valuation adopted by the Order of Director of the Customs Department under the Ministry of Finance. The author of the article analyses the customs valuation legislation of the Republic of Lithuanian, its compliance with the provisions of the Agreement on customs valuation of WTO, as well as the Customs Code of the European Union. The comparative analysis of legal acts proves that the customs legislation is harmonised with the Customs code of the European Union. The fact that Lithuania successfully completed the European Union accession negotiation chapter “Customs Union” in November 2001 confirms it. Upon the EU accession, the Lithuanian Customs will solve new important tasks in the sphere of Acquis communnataire, application of legislation, particularly in customs valuation matters, to ensure that the customs administrations would act as one single Customs administration.The importance of determination of customs value of import goods, as a bases of collection of customs duties and taxes will enhance because 75 per cent of customs duties collected by the Lithuanian Customs will form the EU budget. Therefore, the control of customs valuation will be carried out not only by the Lithuanian Customs, but also by the EU institutions. The transaction value method is prevailing in the Lithuanian customs for the purposes of customs valuation. This method is applied in 96,46 per cent of import cases according to the amount of customs declarations, and in 95,5 per cent of cases according to the declared customs value of goods. Therefore, the author analyses in the article more in detail the transaction value method, studies such concepts of transaction value as „goods sold for export to county of importation“, „price actually paid or payable“, and the elements of pricing of transaction value. Most of these questions are subject of discussions of specialists and customs officials. In order to improve the uniform implementation of the provisions of customs valuation of the EU Customs Code, the Customs Department of Lithuania needs to prepare the guide on implementation of provisions on customs valuation not only for customs officials, but for traders as well, to render them consultations on customs valuation issues. [Text from author]