Division of Case-law and Research of the Supreme Court has compiled practices of the Department of Administrative Cases in adjudicating cases in area of customs and matters related to customs.

On 1 May 2016 the implementation of the Regulation No 952/20139 or the so-called Union Customs Code (adopted on 9 October 2013) of the European Parliament and of the Council was launched. With the adoption of the new Union Customs Code, a new regulatory framework of customs law is established. However, this framework is built on the foundations of the previous Customs Code, and it maintains the essential elements of the previous regulation. In view of that, the already established case-law of the Supreme Court will be of great help for implementation of the new Union Customs Code. Consequently, in order to facilitate the application of the new Union Customs Code, current case-law of the Supreme Court has been summarized, which was created by applying the previous Customs Code.

The compilation of the case-law is based on the rulings by the Supreme Court prepared in cases related to area of customs during the period from 2010 to 2016. The compilation also includes conclusions expressed in judgments of cases of Regional Administrative Court, in which the Supreme Court refused to initiate cassation proceedings on the grounds that it had no doubts about the lawfulness of the contested judgment and that the pending case was irrelevant in formation of case-law.

The compilation of case-law is prepared by the advisor to the Division of Case-law and Research, Mag.iur, Aleksandrs Potaicuks. 

Compilation of case-law in area of customs and matters related to customs is available on the webpage of the Supreme Court; section Judicature/Compilations of Court Decisions/Administrative law