Abstract

Abstract Purpose -the aim of this article is to overview practical experience and problems of implementation of the European Union customs law requirements in Lithuanian national legal system after the accession to the European Union both at the level of application of law and at the level of law making. Design/methodology/approach -analysis of relevant issues is based both on theoretical (analysis and synthesis, historical, systematic, comparative) and empirical methods (statistical analysis of data, analysis of documents, generalization of professional practice, in particular -