Lietuvos Respublikos kelių transporto vežėjų ir muitinės santykių analizė

Abstract

The process and problems of carrying goods through customs, modelling of special factors influencing the carriers’ and customs work are analysed in the article. Factors belonging to carriers and influencing carrier laws, conventions, instructions, goods turn-over and ecology are defined. Factors influencing customs work - the work of customs officers, directing of vehicles in the line, passes, taxes, examination of papers, releasing of vehicles - are described. Influence of all the factors on carriers and customs is described on the basis of this analysis and ways of improving all the activity concerning relations between customs officers and carriers. Importance of the experience of foreign countries, improvement of the normative and law basis according to improvement standards,and employment of means of information is emphasized in the article.