Case law

Alcohol turned into water in a customs warehouse: who pays the customs bill?

Jurgita Bartninkienė Director, UAB "Muita"

Customs Compliance & Risk Management (CCRM) Journal, Issue 16, August / September 2022

August 28, 2022

en lt

Alcohol turned into water in a customs warehouse: who pays the customs bill?

Photo by Charles "Duck" Unitas on Unsplash

Topic: customs clearance duties, taxes violations
Tag: customs warehouse temporary storage

A customs warehouse stored bottled alcohol (vodka). Customs audited the warehouse, took a sample, and found that there was water instead of vodka in the bottles! Customs ordered the warehouse to pay €308,455 customs debt (import duties and taxes, fines and interest). A dispute arose regarding who must pay the customs debt, as the customs warehouse is not obliged to take samples of the goods. Let's look at the clarification of the Supreme Administrative Court of Lithuania (SACL) in this case.

Copyright of the journal: CC Learning, UAB

Get access to all paid articles, videos, and CustomsClear events, roundtables and trainings for only 98 EUR/mo!

OR

Continue reading this article

Login

or

Sign up

Open for free

Comments ()

Similar content

Country update

NOCA's Bulgarian Green Corridors transport project

03-09-2024

The rapid crossing of land borders for imported and exported goods (including for intra-EU movements)would help to take the operation of international supply chains to a new level. Timely delivery … of goods is much more than a fulfilment of trade commitments in order to build fair and long-term business partnerships. The COVID-19 health crisis and the still-unfolding war in Ukraine serve as reminders that timely delivery of goods can be vital for people's lives and health. Furthermore, delays at borders resulting from a number of customs and non-customs checks are an administrative burden.

Boryana Peycheva

€

customs clearance

Country update

NOCA's Bulgarian Green Corridors transport project

03-09-2024

The rapid crossing of land borders for imported and exported goods (including for intra-EU movements)would help to take the operation of international supply chains to a new level. Timely delivery of goods is much more than a fulfilment of trade commitments in order to build fair and long-term business partnerships. The COVID-19 health crisis and the still-unfolding war in Ukraine serve as reminders that timely delivery of goods can be vital for people's lives and health. Furthermore, delays at borders resulting from a number of customs and non-customs checks are an administrative burden.

Boryana Peycheva

€

customs clearance

Perspective

Top five challenges for European customs

28-08-2024

Someone recently asked me what are the current top challenges for customs in Europe. The article is an attempt to summarise the answer to this question. These are the five issues that, in my … opinion, are likely to impact the customs industry in the upcoming months and years. Some are more across-the-board and some are a bit more niche and local. The article comes from the author’s personal experience of working in the industry and across the private and public sectors and is therefore a personal perspective. By no means an exhaustive list.

Dr Anna Jerzewska

€

customs clearance, trade topics

Perspective

Top five challenges for European customs

28-08-2024

Someone recently asked me what are the current top challenges for customs in Europe. The article is an attempt to summarise the answer to this question. These are the five issues that, in my opinion, are likely to impact the customs industry in the upcoming months and years. Some are more across-the-board and some are a bit more niche and local. The article comes from the author’s personal experience of working in the industry and across the private and public sectors and is therefore a personal perspective. By no means an exhaustive list.

Dr Anna Jerzewska

€

customs clearance, trade topics

Topic spotlight

The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee

07-08-2024

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This … is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.

Dr David Savage

€

duties, taxes

Topic spotlight

The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee

07-08-2024

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.

Dr David Savage

€

duties, taxes

Case law

Importing chemicals: CJEU rules who bears the burden of administrative work

10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed … by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

€

customs clearance, restrictions, trade barriers, import

Case law

Importing chemicals: CJEU rules who bears the burden of administrative work

10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

€

customs clearance, restrictions, trade barriers, import

News update

UK customs and trade news: June 2024

07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been … published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

€

duties, taxes

News update

UK customs and trade news: June 2024

07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

€

duties, taxes

Contact us

Contact us

Thank you for report

Maximum file size 6mb

File is too large

Confirm selected Confirm all