logo

RESEARCH JOURNALS

 

INTERNATIONAL SCIENTIFIC RESEARCH JOURNAL OF MYKOLAS ROMERIS UNIVERSITY
"INTELLECTUAL ECONOMICS"
ISSN 1822-8011 (print), ISSN 1822-8038 (online)

| ABOUT THE JOURNAL | EDITORIAL BOARD | INFORMATION FOR AUTHORS | JOURNAL ISSUES |
lithuanian

INTELLECTUAL ECONOMICS 2007, Number 2(2)

Tautvydas Banelis

APPLICATION OF INFORMATION TECHNOLOGIES IN PROCESSING OF CUSTOM DECLARATIONS
Mykolas Romeris University Publishing Centre. Vilnius. Lithuania 2007 Nr.2(2), p. 7–13 banelis

Summary

Adjusting activities to the rapid changes taking place in the international trade environment, customs are gradually moving to a service providing institution.
Delivering more high quality electronic services to the trade and citizens, customs are facing a problem when the various business applications, which are the best solutions in the respective business domains, can be inapplicable in other. Subsequently, institutional data and information are spread all over various application systems supporting different customs business areas.
Reacting to the request for increasing quantity and variety of services, the business processes within customs need to be flexible enough to adapt to the changing business environment. Supporting them key applications have to be integrated to allow faster and more efficient transfer of data. Application integration, smooth transfer of data between the key applications is fundamental for customs intending to become an agile institution.
Solution of the problem is flexible IT architecture based on four basic principles designed for Lithuanian customs: simplification, standardisation, modularity and integration. Application of IT architecture based on integration tools is a way of introduction of more flexible information systems, able to support business processes, timely react to their changes and deliver competitive electronic services oriented to international trade.
Processing of import and export declarations is one of the major tasks which customs administrations are facing with in their day to day business. The most important functions in this process are: submission of declaration data, data validation, tax calculation routines, selection of declaration and it’s routing to green, yellow, red or blue channel, registration of tax liability and release of the goods from customs control.
Computerised customs declaration processing system is used to support this customs business area and process import and export declarations presented to customs to any customs procedure. The system is used in customs offices and posts for clearance and control of imported or exported goods.
IT architecture, enabling flexibility of information systems and integration solutions of business IT applications was adopted in development and implementation of declaration processing system in Lithuanian customs. Special integration software tool (middleware) was selected. System architecture empowered to perform necessary integration activities and ensured automatic data exchange between internal parts of the system and external systems.
In the pre-accession stage of joining European Union, the system via middleware was interfaced with European Commission systems, providing reference information (customs tariffs, tax calculation rules, tariff surveillance criteria, etc.), other Lithuanian customs information systems – Tax calculation and validation system, Computerised integrated tariff system, Tax accounting and control system, Register of economic operators.

JEL Classification L860, F190.

Keywords: customs declaration, customs declaration processing, middleware, flexible IT architecture, system integration.






Responsibilities for information Dalė Dzemydienė
E-mail: int.economics@mruni.lt