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News in calendar week 3: complementary amendments to the HS Nomenclature 2022; application of anti-dumping and anti-subsidy measures in the Union following the withdrawal of the United Kingdom; … measures related to import of hydrofluorocarbons and export of small arms and light weapons and their ammunition; Commission's report on the EU Strategy and Action Plan for Customs Risk Management.

Highlights from the Global Trade and Customs book: different cultural approaches to litigation; import VAT/GST in countries with multi-level VAT/GST systems; customs value and transfer pricing. … The editor of the book Zsolt Szatmári also reveals challenges of a multi-jurisdictional comparative study. Dr. Karlis Ketners shares the reader‘s perspective.

The 3-rd Customs Practitioners conference (national conference in Lithuania) was held on 10 December 2020 under the slogan: "There is no good supply chain without good Customs!". We provide an … overview of the presentations, which covered international, EU and national legislation, Brexit, preferential origin of goods, import/ export VAT and post-clearance audits.

In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, … increasing the workload of both customs brokers and customs. In order to facilitate and speed up the customs clearance of such goods and to enable more accurate statistics to be collected, new TARIC subheadings were introduced corresponding to the more detailed characteristics of the different face masks. We also provide an overview of standards that specify requirements for such goods.

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national … legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

Customs duties (tariffs) are taxes, calculated on the basis of the tariffs to be paid by the importer to the host country, which make the imported product more expensive than a competing domestic … product.

“Export licensing procedure” means an administrative procedure, whether or not referred to as licensing, used for the operation of export licensing regimes, requiring the submission of an application … or other documentation, other than that generally required for customs clearance purposes, to the relevant administrative body as a prior condition for exportation from the customs territory. “Import licensing procedure” means...

“Consular transactions” means the procedure of obtaining from a consul of the importing country in the territory of the exporting country, or in the territory of a third party, a consular invoice … or a consular visa for a commercial invoice, certificate of origin, manifest, shipper’s export declaration or any other customs documentation in connection with the importation of the good.