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Articles

en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Dr. Hans-Michael Wolffgang

studies and training
en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Dr. Hans-Michael Wolffgang

studies and training
en, lt
EU law news: June 2021
19-06-2021

News in week 24: tariff classification of a water mattress and sound-absorbing so-called ‘Room in room system’; a judgement of the CJEU on transport costs and customs valuation; Cabo Verde was granted a temporary derogation from the rules on the preferential origin; a comprehensive review of the Revised Kyoto Convention; and more news!

Customs Practitioners Association

national legislation
en, lt
EU law news: June 2021
19-06-2021

News in week 24: tariff classification of a water mattress and sound-absorbing so-called ‘Room in room system’; a judgement of the CJEU on transport costs and customs valuation; Cabo Verde was granted a temporary derogation from the rules on the preferential origin; a comprehensive review of the Revised Kyoto Convention; and more news!

Customs Practitioners Association

national legislation
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

specific use procedures
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

specific use procedures
de, en
Retrospective Amendment of the Customs Declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs broker, declarant, customs declarations and documents
de, en
Retrospective Amendment of the Customs Declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs broker, declarant, customs declarations and documents
Showing 4 of 120

Videos

lt
Fizinių asmenų gaunamų siuntų savarankiškas
22-06-2021
36min
image

Muitinės praktikų asociacija

‎ €34.99
e-commerce and customs
lt
Fizinių asmenų gaunamų siuntų savarankiškas deklaravimas
22-06-2021
36min
image

Muitinės praktikų asociacija

‎ €34.99
Type: Video
e-commerce and customs
en
Using LTSDs to qualify goods under preferential
05-06-2021
08min
image

Samuel Draginich

‎ €9.00
origin of goods
en
Using LTSDs to qualify goods under preferential origin agreements
05-06-2021
08min
image

Samuel Draginich

‎ €9.00
Level: Basic
Type: Video
origin of goods
lt
MDAS verslininko portalas
17-04-2021
15min
image

Laura Grikinienė

‎ €29.99
customs declarations and documents
lt
MDAS verslininko portalas
17-04-2021
15min
image

Laura Grikinienė

‎ €29.99
Level: Basic
Type: Video
customs declarations and documents
lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021
21min
image

Monika Bielskienė

‎ €29.99
customs duty and taxes
lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021
21min
image

Monika Bielskienė

‎ €29.99
Type: Video
customs duty and taxes
Showing 4 of 56

Glossary

en, lt
Rules of preferential origin
21-06-2021

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower rates of duty upon importation in the country of destination.

origin of goods
en, lt
Rules of preferential origin
21-06-2021

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower rates of duty upon importation in the country of destination.

origin of goods
en, lt
Product-specific rules of preferential origin
12-06-2021

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.

origin of goods
en, lt
Product-specific rules of preferential origin
12-06-2021

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.

origin of goods
en, lt
Types of free trade agreements
05-06-2021

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

origin of goods
en, lt
Types of free trade agreements
05-06-2021

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

origin of goods
en, lt, ru
Compliance management framework
23-05-2021

Compliance management framework incorporates the key aspects of an effective risk-based compliance management strategy, including the law that is to be enforced processes and procedures that regulate the way in which the law is applied, services to support the community’s ability to comply with the law, methods of assessing compliance with the law, processes for assessing risks of non-compliance with the law, techniques to mitigate identified risks, strategies to address the continuum of compliance behaviour.

compliance and risk management
en, lt, ru
Compliance management framework
23-05-2021

Compliance management framework incorporates the key aspects of an effective risk-based compliance management strategy, including the law that is to be enforced processes and procedures that regulate the way in which the law is applied, services to support the community’s ability to comply with the law, methods of assessing compliance with the law, processes for assessing risks of non-compliance with the law, techniques to mitigate identified risks, strategies to address the continuum of compliance behaviour.

compliance and risk management
Showing 1 of 1

Video courses

lt
Asmenų, pageidaujančių teikti atstovavimo
31-03-2021
37h 50min
image

Vytauto Didžiojo universitetas, Socialinių mokslų kolegija, Muitinės praktikų asociacija

‎ €980.00
lt
Asmenų, pageidaujančių teikti atstovavimo muitinėje paslaugas, mokymo kursai
31-03-2021
37h 50min
image

Vytauto Didžiojo universitetas, Socialinių mokslų kolegija, Muitinės praktikų asociacija

‎ €980.00
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