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Customs clearance and trade compliance
56h 15min
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Customs Knowledge Institute (CKI)

‎ €2,400.00
en
Customs clearance and trade compliance in the EU course
56h 15min
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Customs Knowledge Institute (CKI)

‎ €2,400.00
en
Reform of the EU Customs Union
01h 02min
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Prof. Dr. Hans-Michael Wolffgang, Anthony Buckley

‎ €59.99
law
en
Reform of the EU Customs Union
01h 02min
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Prof. Dr. Hans-Michael Wolffgang, Anthony Buckley

‎ €59.99
Type: Web/Seminar recording
law
en
CBAM & Practical Implementation in Companies
02h 46min
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Arne Mielken

‎ €290.00
duties, taxes, import, sustainability
en
CBAM & Practical Implementation in Companies
02h 46min
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Arne Mielken

‎ €290.00
Level: Basic
Type: Web/Seminar recording
duties, taxes, import, sustainability
en
Compliance and export control: structure
02h 08min
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Armin Belle

‎ €299.00
export control, sanctions
en
Compliance and export control: structure and implementation
02h 08min
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Armin Belle

‎ €299.00
Level: Basic
Type: Video
export control, sanctions
Showing 4 of 1810

Articles

en
EU law news August/September 2023
24-09-2023

News in week 38: Updated guidance document 'List of common high priority items' concerning sanctions against Russia and Belarus - the list may support effective compliance by exporters; CJEU judgement concerning the acquisition of non-preferential origin of straight hollow products of regular thickness; the right to use the extended cumulation between Cambodia and Vietnam in production of bicycles - documents of preferential origin must include the mention ‘extended cumulation with Vietnam’; Irish Customs remind about the requirement for Customs agents to be correctly authorised to act on behalf of traders, and set out the form of the authorisation of empowerment; and more updates.

law
en
EU law news August/September 2023
24-09-2023

News in week 38: Updated guidance document 'List of common high priority items' concerning sanctions against Russia and Belarus - the list may support effective compliance by exporters; CJEU judgement concerning the acquisition of non-preferential origin of straight hollow products of regular thickness; the right to use the extended cumulation between Cambodia and Vietnam in production of bicycles - documents of preferential origin must include the mention ‘extended cumulation with Vietnam’; Irish Customs remind about the requirement for Customs agents to be correctly authorised to act on behalf of traders, and set out the form of the authorisation of empowerment; and more updates.

law
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

duties, taxes, import, valuation
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

duties, taxes, import, valuation
lt
Apgavikai tiekimo grandinėje: kas moka mokesčius dėl apgaulės būdu užbaigtų formalumų?
24-09-2023

Kaltumo prezumpcija - sakysite, kad taip nebūna. Deja - mokesčių teisėje laikoma, kad dėl mokesčio įstatymo pažeidimo kaltas mokesčių mokėtojas, jeigu jis neįrodo priešingai. Tik klausimas, ar net ir įrodžius savo nekaltumą, mokesčių mokėtojui neteks susimokėti mokesčius. Aktualiu sprendimu Europos Sąjungos Teisingumo Teismas (ESTT) išaiškino, ar akcizinio sandėlio savininkui (kurio kaltė neįrodyta) teks sumokėti suspenduotus mokesčius (šioje byloje - beveik 3 mln. Eur) tuo atveju, kai formalumų užbaigimo įrodymai buvo suklastoti, o prekės nugabentos nežinia kur. Išaiškinimai svarbūs ne tik akcizinių sandėlių savininkams, bet ir visiems suspenduotų mokesčių režimų – tranzito, muitinės sandėlio, laikinojo įvežimo perdirbti ir kitų – naudotojams, siekiantiems kuo geriau suprasti, įsivertinti ir valdyti susijusią riziką. ESTT taip pat išaiškino, kuomet prekės laikomos „prarastomis“ ir mokesčių nereikia mokėti.

Ingrida Kemežienė

duties, taxes, violations
lt
Apgavikai tiekimo grandinėje: kas moka mokesčius dėl apgaulės būdu užbaigtų formalumų?
24-09-2023

Kaltumo prezumpcija - sakysite, kad taip nebūna. Deja - mokesčių teisėje laikoma, kad dėl mokesčio įstatymo pažeidimo kaltas mokesčių mokėtojas, jeigu jis neįrodo priešingai. Tik klausimas, ar net ir įrodžius savo nekaltumą, mokesčių mokėtojui neteks susimokėti mokesčius. Aktualiu sprendimu Europos Sąjungos Teisingumo Teismas (ESTT) išaiškino, ar akcizinio sandėlio savininkui (kurio kaltė neįrodyta) teks sumokėti suspenduotus mokesčius (šioje byloje - beveik 3 mln. Eur) tuo atveju, kai formalumų užbaigimo įrodymai buvo suklastoti, o prekės nugabentos nežinia kur. Išaiškinimai svarbūs ne tik akcizinių sandėlių savininkams, bet ir visiems suspenduotų mokesčių režimų – tranzito, muitinės sandėlio, laikinojo įvežimo perdirbti ir kitų – naudotojams, siekiantiems kuo geriau suprasti, įsivertinti ir valdyti susijusią riziką. ESTT taip pat išaiškino, kuomet prekės laikomos „prarastomis“ ir mokesčių nereikia mokėti.

Ingrida Kemežienė

duties, taxes, violations
lt
ES aktualijos: rugsėjis 2023
24-09-2023

Naujienos 38 savaitę: atnaujinta gairė dėl tarptautinių sankcijų - nustatytas prioritetinių prekių sąrašas gali padėti eksportuotojams užtikrinti atitiktį; ESTT sprendimas dėl prekių (SS 7304 41) nelengvatinės kilmės nustatymo; leistas išplėstinės kumuliacijos taikymas tarp Kambodžos ir Vietnamo dviračių gamyboje, lengvatinės kilmės dokumente nurodoma „extended cumulation with Vietnam“; Airijos muitinė parengė rekomendacinę įgaliojimo formą, kuria muitinės tarpininkas įgaliojamas atstovauti klientą tiesioginiu arba netiesioginiu būdu; ir daugiau aktualijų.

law
lt
ES aktualijos: rugsėjis 2023
24-09-2023

Naujienos 38 savaitę: atnaujinta gairė dėl tarptautinių sankcijų - nustatytas prioritetinių prekių sąrašas gali padėti eksportuotojams užtikrinti atitiktį; ESTT sprendimas dėl prekių (SS 7304 41) nelengvatinės kilmės nustatymo; leistas išplėstinės kumuliacijos taikymas tarp Kambodžos ir Vietnamo dviračių gamyboje, lengvatinės kilmės dokumente nurodoma „extended cumulation with Vietnam“; Airijos muitinė parengė rekomendacinę įgaliojimo formą, kuria muitinės tarpininkas įgaliojamas atstovauti klientą tiesioginiu arba netiesioginiu būdu; ir daugiau aktualijų.

law
Showing 4 of 150

Videos

en
The future of customs brokers: Is it
32min
image

Customs Knowledge Institute

‎ €24.99
customs brokers
en
The future of customs brokers: Is it under a real threat?
32min
image

Customs Knowledge Institute

‎ €24.99
Type: Web/Seminar recording
customs brokers
en
Carbon Border Adjustment Mechanism (CBAM):
21min
image

Arne Mielken

‎ €39.99
duties, taxes, import, sustainability
en
Carbon Border Adjustment Mechanism (CBAM): The Law
21min
image

Arne Mielken

‎ €39.99
Level: Basic
Type: Web/Seminar recording
duties, taxes, import, sustainability
en
What the UK Border Target Operating
01h 56min
image

Customs Knowledge Institute

‎ €119.00
law
en
What the UK Border Target Operating Model means for EU and UK trade
01h 56min
image

Customs Knowledge Institute

‎ €119.00
Type: Web/Seminar recording
law
en
EU Export Control & Sanctions: Updates
01h 01min
image

Annette Reiser, Armin Belle, Enrika Naujokė

‎ €59.99
export control, sanctions
en
EU Export Control & Sanctions: Updates
01h 01min
image

Annette Reiser, Armin Belle, Enrika Naujokė

‎ €59.99
Type: Web/Seminar recording
export control, sanctions
Showing 4 of 86

Courses

en
CBAM & Practical Implementation in Companies
02h 46min
image

Arne Mielken

‎ €290.00
duties, taxes, import, sustainability
en
CBAM & Practical Implementation in Companies
02h 46min
image

Arne Mielken

‎ €290.00
Level: Basic
Type: Web/Seminar recording
duties, taxes, import, sustainability
lt
3 / 22 Prekių muitinis statusas, muitinės
01h 49min
image

Vaida Petraitienė

customs clearance
lt
3 / 22 Prekių muitinis statusas, muitinės formalumai ir muitinės deklaracija V. Petraitienė
01h 49min
image

Vaida Petraitienė

Type: Video
customs clearance
de
Compliance und Exportkontrolle: Struktur
02h 00min
image

Armin Belle

‎ €299.00
export, export control, sanctions
de
Compliance und Exportkontrolle: Struktur und Realisierung
02h 00min
image

Armin Belle

‎ €299.00
Type: Video
export, export control, sanctions
lt
Tarptautinės sankcijos: kaip verslui
59min
image

Rolandas Jurgaitis

‎ €115.00
export control, sanctions, restrictions, trade barriers
lt
Tarptautinės sankcijos: kaip verslui užtikrinti atitiktį?
59min
image

Rolandas Jurgaitis

‎ €115.00
Level: Advanced , Basic
Type: Video
export control, sanctions, restrictions, trade barriers
Showing 4 of 64

Glossary

en, lt
Risk management process
27-08-2023

There are five main steps in the standard customs risk management process as defined by the World Customs Organization: establish context, identify risks, analyse risks, assess and prioritize risks and address risks. In addition to these five steps, risk management requires constant monitoring and review.

risk management
en, lt
Risk management process
27-08-2023

There are five main steps in the standard customs risk management process as defined by the World Customs Organization: establish context, identify risks, analyse risks, assess and prioritize risks and address risks. In addition to these five steps, risk management requires constant monitoring and review.

risk management
en, lt
E-customs in the EU
05-03-2023

Electronic customs (‘e-customs’) is a major development for the EU's Customs Union. The project aims to replace paper-format customs procedures with EU-wide electronic procedures to create a more efficient and modern customs environment. Each year the European Commission releases a report on progress in developing electronic systems. The latest report was published in February 2023.

IT systems, databases
en, lt
E-customs in the EU
05-03-2023

Electronic customs (‘e-customs’) is a major development for the EU's Customs Union. The project aims to replace paper-format customs procedures with EU-wide electronic procedures to create a more efficient and modern customs environment. Each year the European Commission releases a report on progress in developing electronic systems. The latest report was published in February 2023.

IT systems, databases
en, lt
Non-customs formalities in EU
15-01-2023

EU Regulation provides a new legal framework to improve information sharing and digital cooperation between customs administrations and other government authorities in charge of enforcing non-customs formalities at the EU border. What are these non-customs formalities?

IT systems, databases, restrictions, trade barriers
en, lt
Non-customs formalities in EU
15-01-2023

EU Regulation provides a new legal framework to improve information sharing and digital cooperation between customs administrations and other government authorities in charge of enforcing non-customs formalities at the EU border. What are these non-customs formalities?

IT systems, databases, restrictions, trade barriers
en, lt
Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
en, lt
Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
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