Similar content

Being aware of the many things that could go wrong with customs in 2022 will make you think about how to minimise risks.

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

Pastaraisiais metais kovos su klimato kaita tema yra dėmesio centre tiek Pasaulio muitinių organizacijoje, tiek ES. Pagrindiniai su tuo susiję klausimai yra anglies dioksido ir ozoną ardančių … medžiagų ir fluorintų šiltnamio efektą sukeliančių dujų apyvarta. Aptarkime aktualią teismo nutartį, kuria Lietuvos įmonės vadovui už fluorintų šiltnamio efektą sukeliančių dujų apyvartos pažeidimą ir neteisingą importuojamų prekių deklaravimą muitinei buvo pritaikyta administracinė atsakomybė.

The article highlights the trends in Europe regarding the application of electronic CMR consignment notes (e-CMR). Which countries use the e-CMR? Why other countries do not? What are the benefits … of using e-CMR for import, export and transit of goods?

Customs status means the status of goods as Union or non-Union goods. Union goods can be moved within the EU without any customs formalities, which is not the case for non-Union goods.

Economic Operators Registration and Identification (EORI) number is a unique identification number assigned by Her Majesty’s Revenue and Customs (HMRC) to an economic operator or to another person … in order to track and register customs information in the United Kingdom of Great Britain and Northern Ireland (UK).

Persons planning to import or export goods into or from the customs territory of the EU or to carry out other customs-related activities, e.g. apply for an authorization, should have the EORI … number in order to be identified by customs authorities.

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring … unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos … vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other … criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes … in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

The illegal wildlife trade (IWT) poses a risk not only to biodiversity and ecosystems, but also to public health, good governance, economies and security worldwide. Given that the point of sourcing … and the end-market are often on opposite sides of the world, criminals exploit existing international transport systems to move their products, and Customs authorities have a critical role to play in disrupting their activities. They must therefore be equipped with the knowledge, resources and capacity to capitalize on their strategic position in the trade chain in order to monitor and control the transboundary movement of illegal wildlife products.

The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined … GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

Šiame straipsnyje noriu aptarti ir dar kartą priminti kaip svarbu yra tinkamai komunikuoti tarpusavyje bei keistis žiniomis, kad būtų išvengta klaidų bei administracinės atsakomybės nuobaudų. … Tad apžvelkime kas yra elektroninis pranešimas „IE507“ ir kokia yra jo svarba.

The exponential increase in transport costs over the past few months has placed a strain on importers and on economic recovery. One solution would be for governments to waive taxes on these costs. … In Israel, the law already allows for such an exemption in the case of special circumstances beyond the importer’s control.

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various … countries" (CCRM Issue 10, 2021).