Case law

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

Jurgita Bartninkienė Head of Customs Brokerage and Customer Service, First Logistics UAB

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

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