Šiame magistro baigiamajame darbe nagrinėjama tema „Tarifinio prekių klasifikavimo įtaka antidempingo muitų surinkimui“. Darbo tikslas – išanalizuoti tarifinio klasifikavimo taisykles ir principus bei jų taikymą praktikoje, siekiant atskleisti galimus antidempingo muitų netaikymo atvejus Lietuvos muitinėje. Darbo tikslas nurodo bendrą magistrinio darbo kryptį bei orientuojasi į problemos analizę teorine ir taikomąja prasme. Todėl darbe į tarifinio prekių klasifikavimo ir antidempingo muitų nustatymo vertinimą sritį žvelgiu per muitinės kontrolės prizmę. / The topic "Influence of the tariff goods classification for the collection of anti-dumping customs duties" is presented in this Master's concluding thesis. The goal of the work is to analyze the rules and principles of the tariff classification and their application in practice in order to disclose the possible non-application cases of anti-dumping customs duties in the Customs Department of Lithuania. The goal of the work indicates the general trend of the Master's work and is orientated towards the analysis of this problem in terms of theoretical and application aspects. Therefore, I am looking at the assessing sphere of the tariff goods classification and determination of anti-dumping customs duties through the control of the Customs Duties.

This summary gives the theme of this final Master thesis, goal and objectives, methods, structure, findings. The theme „Tariffic goods classification and anti-dumping duty“ is analyzed in this final Master thesis. The goal of this thesis is to analyze the theoretical and legal application foundations of anti-dumping measures, the rules and principles for classifying goods and display the potential cases of classifying goods incorrectly, seeking to bypass duty of anti-dumping. To reach the goals the main objectives were stated: 1. To analyze the literature about theoretical and legal foundations of application of anti-dumping duty as means of security for trade; 2. To overview rules and principles of tariffical classification; 3. To provide the possible cases of bypassing duty of anti-dumping when classifying goods incorrectly; 4. To give suggestions how to reduce possible cases of bypassing duty of anti-dumping because of incorrect declaration of the code of goods. These methods had the significance to implement the objectives of the particular thesis: the analysis of the sources of literature and documents, methods or linguistic and logical analysis. The thesis consists of introduction, part of enunciation, which consists of 3 parts, inferences and suggestions, summary (in Lithuanian and in English) and references. In the first section of the thesis reasons and outcomes in economic sense are discussed, statistics of application of anti-dumping duty is briefly overviewed... [to full text]