INTELLECTUAL ECONOMICS 2008, Number 2(4)
REVIEW OF NEW BOOKSCUSTOM’S PROCEDURES (review of the book of S.Sarapinienė and J. Š. Avižienis)
Mykolas Romeris University Publishing Centre. Vilnius. Lithuania 2008 Nr.2(4), p. 90
The textbook of Stanislava Sarapinienė and
Juozas Šarūnas Avižienis „Customs procedures“ presents
the order of application of customs procedures
and other customs-approved treatments and uses,
which, in fact, is one of the most important spheres
of Customs legislation. The textbook explains relevant
provisions laid down in the Customs legislation
of the European Union and Lithuania, as well as a
variety of legal, economic and fiscal peculiarities of
the application of customs procedures in the Customs
territory of the Community, which comprises territories
of 27 Member States. It presents also the order
of entry of the goods into this large territory, goods’
declaration procedures and other customs formalities
to be carried out before goods are placed under
the relevant customs procedure. Another subject of
the textbook, which is very important from the trade
facilitation point of view, is the order of application
of simplified procedures and the recently introduced
status of Authorised Economic Operator.
Taking into account that broadening of the international
trade of Lithuania increases the need for
specialists of Customs legislation, the publishing of
this textbook was very timely and useful. In my opinion,
it is suitable not only for education of students
studying international economics, trade, Customs legislation
and related subjects but also as a reference
manual for teachers, lawyers, customs officials, customs
brokers, traders and everyone who is interested
in international trade and activities performed by the
Customs authorities.
The textbook is properly designed, contains
many questions for repetition of materials presented,
the glossary of most important terms as well as
many practical examples and tasks. It is also important
that it reveals relations between the legal provisions
discussed and the overall Customs policy of
the European Union. Having in mind that the Customs
legislation of the European Union is currently
being substantially revised seeking its modernisation,
simplification and suitability for the broad use in
information technologies and electronic data interchange,
it is very helpful that the textbook contains
brief information about the latest developments in
this sphere.
Head of Department of Customs’ Operations
Faculty of Economics and Finance Managment
Mykolas Romeris University,
Lithuania