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Birželį (iki 2021.06.27) aktualijos šiose srityse: PVM ir akcizų grąžinimas arba atsisakymas juos išieškoti; muitinės administruojamų mokesčių ir su jais susijusių sumų mokėjimo taisyklės; muitinės … elektroninių paslaugų teikimo taisyklės; pašto siuntų deklaravimo, muitinio tikrinimo ir mokesčių už prekes pašto siuntose apskaičiavimo taisyklės; įvežimo bendroji deklaracija ir minimalus duomenų rinkinys; ir daugiau!

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.

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?

Gegužę aktualijos šiose srityse: leidimai naudoti specialias plombas; naudotų transporto priemonių muitinis įvertinimas; muitinės prižiūrimų prekių sunaikinimas; elektroninė prekių laikinojo … saugojimo deklaracija; importo PVM, surinkto taikant specialią importo PVM deklaravimo ir mokėjimo procedūrą, ataskaita; ir daugiau!

News in week 21. WCO: two new instruments adopted by the Technical Committee on Customs Valuation concerning royalties and licence fees; note on the cross-border movement of vaccines; the 5th … Global AEO Conference. EU: exclusion of imports of products originating in the United Kingdom from tariff quotas; representative prices in the poultrymeat and egg sectors; anti-dumping and anti-subsidy measures on imports of various goods; relief from import duties and VAT exemption granted for goods imported to assist to deal with the migration crisis.

Transit manual, prepared by the European Commission, is a detailed description of the common and the Union transit procedures. It explains how these transit procedures work and the roles of the … various participants.

News in week 17: Trade and Cooperation Agreement between the EU and the UK enters into force on 1 May 2021; additional customs duties on imports of certain products originating in the USA; Commission … public consultation on the Union Customs Code; read for more news.

Balandžio mėnesio aktualijos: pakeista patvirtinta EUR.1 judėjimo sertifikato blanko privalomoji forma; patvirtintas muitinės leidimų, suteikiamų muitinės leidimų sistemos priemonėmis, valdymo … proceso aprašas; patvirtintas eksporto leidimų eksportuoti COVID-19 vakcinas išdavimo tvarkos aprašas ir daugiau!

News in week 13. Judgements of the Court of Justice of the European Union: tariff classification of bank note validator and cash boxes (headings 8472 and 9031), inward processing and failure … to present goods to customs, anti-dumping duties on imports of certain seamless pipes and tubes of iron or steel originating in the People’s Republic of China. Regulation imposing a definitive anti-dumping duty on imports of aluminium extrusions originating in the People’s Republic of China.

Kovo mėnesį aktualijų temos: cheminės medžiagos (REACH), vakcinų eksporto leidimai, kovai su Covid skirtų medicinos prekių siuntų deklaravimas, prekių gabenamų vykdant karinę veiklą deklaravimas … (NATO 302-oji forma arba ES 302-oji forma), dokumentų nacionalinių kodų sąrašas, galutinio vartojimo procedūra, įvežimo bendrosios deklaracijos pateikimas ir daugiau!

Sources of European Union (EU) law can be classified according to their binding nature. 'Hard law' defines binding legislation, and 'soft law' includes non-obligatory guidelines, recommendations, … opinions. Andrius Košel has published an excellent article on soft law and here we will examine hierarchy and types of hard law, as well as opportunities in its application.

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly … evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues … faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Monthly overview of customs-related legal acts, case law, notices published in the Official Journal of the EU, and information published by the European Commission and by the World Customs Organization.

2020.01.30-2021.02.26 aktualijų temos: muitinės įstaigų klasifikatorius; valiutų, naudojamų deklaruojant prekes Lietuvos muitinei, sąrašas; muitinės prižiūrimų prekių sunaikinimas; konfiskuotų, … pripažintų bešeimininkėmis prekių, neturinčių Sąjungos prekių muitinio statuso, pardavimas elektroniniuose aukcionuose; ne maisto gaminio draudimas išleisti/ išleidimas į laisvą apyvartą.

In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, … directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are considered soft law. Practical examples of informal law in the field of customs are the Guidelines for Customs Valuation of Goods, the Customs Valuation Compendium, the Transit Guide. What is the significance of these documents in practice?

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, … following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, … regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk; application of the REX system; EVFTA: cumulation in Vietnam with fabrics originating in South Korea; and more!