Muitinio reguliavimo tikslų konkurencija (poliariškumas).
The purposes of the regulation of customs work are different and sometimes even contradictory. On the one hand international trade and free movement of goods, provision of as fast as possible customs examination and simplification of customs procedures and formalities are promoted, on the other hand protection of the interests of the national market and local manufacturers, control of movement of goods, getting full information about goods and also assurance of inevitable disclosing of customs law violations are the subjects to be guaranteed. The purposes of customs law are competitive: one part of them is related with the public interests and the other – with the private ones. These interests differ, so it makes an impression they are compete. Disclosing the content of the purposes it becomes clear these purposes do not deny each other, on the contrary, there is specific connection and subordination between them. For example, simplification of the procedures is inevitable to guarantee the control of movement of the commodities, etc. Correlation of the purposes of the Customs work is inescapable but conflict and incompatibility of them should be avoided. The main aims of the legal regulation of customs work are lied down in the General agreement on Traffics and Trade (GATT) of the WTO, Customs Code of the EC and Customs Code of the Republic of Lithuania. General statements of these legal acts reflects the competitive nature of the purposes of the customs regulation as it is said in the preamble of the Customs Code of the EC: <…> to secure a balance between the needs of the customs authorities in regard to ensuring the correct application of customs legislation, on the other hand, and the right of traders to be treated fairy, on the other <…>. As the content and reciprocity of purposes is defined, the next step while reaching the balance of purposes of customs regulation is possible. Such correlation of purposes may be defined as changing the essence of the content of purposes, the interpretation and the measures in order to minimize the inter-objection of customs law purposes. It is important to invoke general principles of the legal reasoning and legal application as well as to understand the peculiarity of the content of the purposes. That’s why the correlation of the purposes should be carried out in a few levels: – Establishing legal standards (the process of the legislation); – Disclosing the content of the laws (the process of the interpretation); – Applying the laws (the process of the implementation). It is necessary to pay attention to the accordance of the content of the purposes to the legal sources of the customs law at all levels. Cooperation of the subjects of customs law when the rights and duties are respected is very important in order to reach the balance of the competitive purposes. The ways of the cooperation vary: consultations, discussions, analysis of the legal precedents, international communication, etc. The commentary of customs law probably could be the most effective way to eliminate the different perception of the customs law and its purposes. Such commentary could promote development of the customs law as well as reduce of the number of the litigations between public and private subjects. This article does not seek to set down final conclusions or decisions. The aim is to point out the backgrounds of the contest of the purposes, to stress the significance and the ways of the correlation and to pay attention of the scientists to the complexity of the topicalities of the customs law.
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