Start learning now!

The new version of the Combined Nomenclature 2021 is already approved and will be published in the Official Journal of the European Union in October or November 2020. It will be applicable from … 1 January 2021. We overview the changes, which are indeed not many this year.

These are the 6 rules that are applied when setting up a 6-character commodity code. The rules are laid down in the global Harmonized System and transposed into the EU Combined Nomenclature.

Continuing the topic of Inward Processing launched in August article under the heading “Processing Procedures: Examination of Economic Conditions”, I would like to draw attention to a several … changes brought about by the new Union Customs Code and, possibly, opportunities less frequently applied by economic operators: release for free circulation with lower customs duty rate (applicable to the processed product), the use of Union goods (equivalent goods), movement of goods without customs formalities (transfer), generalization.

The news of the calendar week 42: Commission launched Access2Markets portal; new round of requests for the suspension of the autonomous Common Customs Tariff duties; antidumping measures related … to mono ethylene glycol, birch plywood, aluminium extrusions, monosodium glutamate.

All over the world, in the field of training in customs matters, so far, there has not been coordinated cooperation between customs officers’ “in-house” training and study process in civil higher … education establishments both within the borders of one country and among several countries. With regard to the training of customs matters, the EC TAXUD proposes merging all four elements together, where the study process remains within the individual scope of member states and is managed in accordance with national requirements. The paradox of customs activity remains – along with the uniform EU regulation, there are 28 national customs office institutions with uniform competence requirements, but with individually regulated curriculum content and professional standards.

Tarptautinės prekybos versle kartas nuo karto tenka susidurti su teisinėmis situacijomis, kuomet, atliekant muitinės formalumus, muitinės priežiūrai pristatytų ir jos saugojamų (sulaikytų) prekių … savininkas lieka nežinomas (nenustatytas). Tokiu atveju prekės lieka muitinės priežiūroje, tačiau yra sprendžiamas klausimas dėl jų realizavimo saugojimo kaštams padengti arba sunaikinimo, siekiant atlaisvinti vietą kitų prekių saugojimui. Atliekant tokius veiksmus kartu privalo būti išspręstas ir klausimas dėl prekių pripažinimo bešeimininkėmis. Atsižvelgiant į aktualią teismų praktiką, šiame straipsnyje apibūdinamos muitinės prižiūrimų prekių pripažinimo bešeimininkėmis sąlygos ir atvejai, kada gali būti taikoma bei pradedama tokia procedūra.

Šiame straipsnyje aptariama, kokia tvarka bei laikantis kokių kriterijų importuotos prekės (transporto priemonės) gali būti pripažįstamos atliekomis bei privalomai perduodamos sunaikinti. Kartu … yra analizuojama naujausia teismų praktika, kurioje buvo išaiškinta atliekų sąvoka ir jos elementai (kriterijai), sprendžiant ginčus dėl teisėtumo importuotojams teikiamų privalomųjų nurodymų perduoti prekes atliekų tvarkytojams, turintiems teisę tvarkyti tokias atliekas.

EU customs legislation means the body of legislation made up of all of the following: the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level; … the Common Customs Tariff; the legislation setting up a Union system of reliefs from customs duty; international agreements containing customs provisions, insofar as they are applicable in the Union. Watch the video and learn more (practical examples provided)!

The Union Customs Code (UCC) is set out in the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9.10.2013. UCC lays down the general rules and procedures applicable … to goods brought into or taken out of the customs territory of the EU.

In a customs territory, uniform customs laws apply and there are no internal customs or similar taxes. Watch the video and learn answers to these questions: Is the customs territory the same … as the national territory? Where does the customs territory at sea and on land begin and end? How about the airspace?

Tariff quotas permit total or partial suspension of the normal duties applicable to imported goods. The quotas are set for a limited quantity of goods and for a limited period.