Topics

1. What is law? (continental law system, common law)

So, law is a very wide field and it is dificult to give a definition what is law, but legal
theoretics tried to provide such a definition. By the John Austin law is defined as a command
issued from a superior to an inferior and enforced by sanctions. Sir John Salmond defined
law as being the body of principles recognized and applied by the state in the administration
of justice. John Salmond‘s definition was considered more accurate than Austin‘s definition.
In my opinion law and rules were pretty similar definitions, but after I red the text I figured it
out that they are quite distinct. The main difference between rules and law is the
consequences associated with breaking them. Law is codified and rules are not codified, so
Law could be described as a formal mechanism of social control set by government, while
rules usually are set during childhood to prepare for living in accordance with law.
Law cannot exist without morality, even though, these two definitions have their diferences.
Morality evolves slowly and changes accordingly to the will of the people, while law can be
altered deliberately by legislation, for example behaviour which was against the law can be
‘de-criminalised’ overnight.
In major opinion, justice is the main thing that law provide, but does the law always provide
justice? Different individuals perceive justice differently, one’s victory can be another’s
failure. That’s why law instead of always providing justice, should be more reasonable.
The law gives rights to individuals and methods of enforcing those rights. Law is involved in
trying to ensure that one person's rights do not affect another person's rights. In order to keep
the balance, the law also imposes duties on people. So, the balance between rights and duties
is crucial to maintaining a functioning society.
2. Crime (juvenile crime, organized crime, human trafficking, crime prevention)
Crime is the breach of rules or laws for which some governing authority can ultimately
prescribe a conviction. Crimes can be defined differently by different human societies. Every
crime violates the law, but not every violation of the law counts as a crime. Crimes generally
considered such a offenses against the public or the state and offenses against private parties.
Crimes may be classified into certain categories. Property crime is a category of crime that
includes burglary, larceny, theft, arson, shoplifting, vandalism, robbery and other. Property
crime only involves the taking money or property. Other category- violent crime, is a crime
in which the offender uses or threatens to use violence upon the victim. Violent crime
category contains murder and earlier mentioned crimes if they include weapons or violence.
Juvenile crime can be defined as the perpetration of illegal acts by juveniles. Illegal acts
committed by juveniles are not typically referred as crimes; rather as acts of delinquency.
Juvenile delinquency acts can be grouped into two categories: Firstly acts that would be
punishable by law, although a juvenile would be tried in a special juvenile court and treated
with more leniency. And secondly so-called “status offenses”, which apply to minors and are
acts that would not be illegal if an adult engaged in them.
Organized crime- complex of highly centralized enterprises set up for the purpose of
engaging in illegal activities. Such organizations engage in offenses such as cargo theft,
fraud, robbery, kidnapping for ransom.
Human trafficking- it is an illegal activity of smuggling people. People can be trafficked and
exploited in many forms, including being forced into sexual exploitation, labour, begging,
crime (such as growing cannabis or dealing drugs), domestic servitude, marriage or organ
removal.
I think responsible, well-trained, equipped with ammunition police officers and customs
might be the best way of preventing criminality.
3. The legal profession. Working at HM revenue and customs. (ethical requirements
for the profession)
Her Majesty Revenue & Custom is a major business with serious responsibilities like:
• Collecting Income, Corporation and environmental taxes
• Distributing tax credits
• Managing all aspects of value addes tax and Customs duty
• Monitoring the United Kingdom’s borders and ports for illegal trade and other.
This organization contains many different areas of work.
1) Firstly administrative job. Individual, who apply for this job should be very
responsible, sociable and well mannered, because he get to make important desicions
and talk to a wide variety of customers.
2) Secondly Policy and professional jobs. IT specialist profesion requires a constantly
improving and creatively thinking personality, because IT technology is changing and
improving day by day.
3) Thirdly tax department. Reviewing the accounts submitted by a business, do a
research to assess the level of risk- analytical work like that requires extra
thoroughness and logical thinking.
4) Fourth border protection. This work involves dealling with different people,
examining vehicles, looking for prohibited or restricted goods. Because of the nature
of the work person must have strong personality and will, quick reflexes and abbility
to understand people.
5) Fifth Officer level and management [ˈmanijmənt] jobs. This area involves dealing
with employers and visiting their premises. So it requires pretty good negotiation [nə
ˌgōSHēˈāSHən]skills. Also looking through employers wages and accounts records
requires diligence and attentiveness.

4. Customs regime. (customs structure)

When a person travel to the UK from outside the European Union, he can bring in a certain
amount of tax-free goods for his own use. I would like to note, that United Kingdom after
less than a six-months won’t be the part of European Union, so taxes will remain the same
doesn’t matter which country you are coming from. If person go over allowance, he may
have to pay duty and tax. Now, shortly about restriction of goods:
 Alcohol, one person can bring 1 litre of spirits or strong liqueurs or 2 litres of fortified
wine or 16 litres of beer or 4 litres of still wine.
 Tobacco, person can bring in: 200 cigarettes or 100 cigarillos or 50 cigars or 250g of
tobacco or you can combine these allowances. To bring in alcohol or tobacco you
must be aged 17 or over.
 Goods like souvenirs and perfume, everything’s worth must be up to £390, if person
bring in any single item worth more than his allowance, he must pay duty and tax on
the full item value, not just the value above the allowance.
If person exceed his allowances, the goods are for commercial use, have 10,000 euros or
more in cash he must make a declaration to customs when entering the UK from non-
European Union countries. To do this person should use the red channel or the red-point
phone. The customs official from the UK Border Agency will tell if any tax or duty is owed
and how to pay.
There are some goods that person is never allowed to bring into the UK including drugs,
flick and gravity knives, self-defence sprays, stun guns, indecent material. There are also
some goods that are restricted and need a licence or permit to be imported, like firearms,
explosives and ammunition, realistic imitation firearms, offensive weapons including swords
with a curved blade, live animals, souvenirs made from endangered animals or plants, rough
diamonds. Also, there are restrictions on what food and plant products you can bring in or
send to the UK. For example, if the goods are from outside European Union person can't
bring any meat or dairy products into the UK.

5. Formalities at the office of transit.

One of the main definition is TIB that‘s a temporary importation of goods under bond, not
imported for sale or sale on approval, without payment of duty with the intent to export or
destroy the goods within a certain period of time not to exceed three years from the date of
importation.
Offices of transit receive TIB documents, which are thoroughly investigated in customs.
Those kinds of documents constantly contain mistakes or omissions. From a practical point
of view distinction must be made between substantial mistakes and omissions which would
invalidate the TIB document. Those mistakes, which don ‘t have effect on the essential
validity of the document must be corrected at office of transit. If the mistake is substantial
customs terminate the transit movement and detain consignment [kənˈsainmənt].
While trying to avoid the law, frauds counterfeit invoices. The false invoice may be
fabricated by the seller, supplier, importer, agent, broker, or other persons. One of the false
invoice ways ‘s to indicate significantly lower price than the actual invoice. Another one is
to overstate the value of goods. Overstating the value in import and export of goods is one of
the most efficient money laundering methods, when importer creates conditions for unlawful
VAT recovery and obtain higher compensations. Through the false invoices the unlawful
funds are effectively integrated back into the economy.
One efficient method of counteracting value-related fraud is post clearance control, which
check the accuracy and truthfulness of the data contained in the customs declaration.
However, the control is selective and subsequent checks are done when customs have
sufficient information about violations committed.

6. Technologies in customs.
Nowadays customs have different techniques, equipment and technologies to prevent
smuggling and other crimes mostly occurred on country ‘s border. Many of the country’s had
already automated such processes as goods declaration processing, accounting and statistics
and use Electronic Data Interchange. One of the newest and most promising technologies is a
computerized imagery system used in the US Customs Service. This technology capture
photographic data in an electronic format which can then be viewed at other locations in the
computer network for finding wanted persons, identifying contraband concealment methods.
Another of the American technologies is the Automated Targeting System for maritime
cargo. This tool is a stand-alone computer system, which is compatible with the central
Customs maritime database. This system increases the efficiency and effectiveness of
targeting the places, where might be higher risk cargo, though the system is currently
designed to operate just in maritime environment. The Automated Targeting System uses
'expert system', which is artificial intelligence to combining several databases to derive the
best selection of targets. Another one new system called Accelerated Commercial Release
Operations Support System. It facilitates quick release and at the same time assist officers to
target high-risk goods and importers. Technology manages workload between custom
offices, provides better service for businesses, manages higher capability of identifying high-
risk shipments.
Advantages of using technologies in customs are clearly great. New technologies, data
systems allow Customs to decide in a more objective way whether there is a need for a
consignment to be seen and examined physically. It also helps in indicating the level of the
controls to be applied. This greatly facilitates trade movement by further reducing delays at
ports and airports and lowering costs because the goods will not have to be unpacked twice.

7. Lithuanian customs history.

1. The Customs offices of the Grand Duchy of Lithuania were completely developed in the
16th century.
2. In 1795 Lithuania was annexed to the Russian Empire and the customs followed the laws
of the Russian Customs until 1914.
3. During the World War I, the customs houses stopped their operations.
4. 8th of May 1919 is considered to be the official day when the Customs of the Republic of
Lithuania was founded. At that time new country faced serious smuggling issues, but
 within almost 20 years, activities of customs houses continuously improved, became
more efficient.
5. After the Soviet Union occupied Lithuania in 1940, the Customs of the Republic of
Lithuania was abolished, Soviet Customs laws came into force.
6. On 11 March 1990, Lithuania regained its independence. The Lithuanian Customs was
re-established on 9th of October 1990. The Customs Department was established on 11th
of October 1990. However Lithuanian customs offices suffered numerous attacks by
Soviet armed forces.
7. On 31st of July 1991, Lithuania was shocked by a severe tragedy: Soviet military forces
attacked Medininkai post, 7 people were killed.
8. On 1 January 2002, the Customs Criminal Service was established at the Lithuanian
Customs. One of its main functions was to detain goods that were brought illegally into
Lithuania.
9. After the restoration of independence, Lithuania started getting prepared for a new
challenge: integration into the European Union. Lithuania became a full member of the
European Union in spring 2004. These changes came with many advantages and
responsibilities too.

8. The development of The Customs Union (history, EU customs requirements)

A customs union is a type of trade bloc which is composed of a free trade area with a
common external tariff. The participant countries set up common external trade policy, but in
some cases, they use different import quotas.
It started in 1958 when six countries, Belgium, Germany, Italy, Luxemburg, Netherlands and
France, created what was to become the European Union. They created tariff union, which
was valid for Member States. In 1968 all customs duties and restrictions among the six
founding Member States were eliminated.
Significant document introduced in 1988 was Single Administrative Document. It was
established as a declaration which replaced 15 separate documents previously used by the
customs administrations in the Member States. At the same time other trade laws were
established to turn the tariff union into a real Customs Union.
Numerous customs border formalities were still in existence before 1993. The way of
collecting Value Added Tax and excise duties cost the European Union companies large
amounts of time and money. The first step in achieving a real single market was the
replacement of customs formalities at internal frontiers. On 1st January 1993, all customs
checks at the internal borders including the use of the single administrative document were
abolished for the movement of goods.
In 1994 the customs code consolidated all of the Community customs legislation into a
single text and set up a structure for the Community’s import and export procedures.