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Pasaulio muitinių organizacijos instrumentai: Suderintos sistemos nomenklatūra ir Peržiūrėta Kioto konvencija
30-09-2020

PMO yra vienintelė tarptautinė organizacija, išimtinai nagrinėjanti muitinės klausimus, jos pagrindinė veikla ir siekiai yra padėti valstybėms derinti tarpusavyje muitinės veiklą, teisės aktus ir taip gerinti tarptautinės prekybos sąlygas verslo partneriams įvairiose šalyse. Pagrindiniai PMO instrumentai naudojami siekiant šių tikslų yra Suderintos sistemos nomenklatūra ir Peržiūrėta Kioto konvencija, prie kurių yra prisijungusi ir Lietuva (Europos Sąjunga). Straipsnyje apžvelgiami šie instrumentai, jų įtaka muitinės veiklai ir verslui.

Juozas Šarūnas Avižienis

international sources of law; organisations
lt
Pasaulio muitinių organizacijos instrumentai: Suderintos sistemos nomenklatūra ir Peržiūrėta Kioto konvencija
30-09-2020

PMO yra vienintelė tarptautinė organizacija, išimtinai nagrinėjanti muitinės klausimus, jos pagrindinė veikla ir siekiai yra padėti valstybėms derinti tarpusavyje muitinės veiklą, teisės aktus ir taip gerinti tarptautinės prekybos sąlygas verslo partneriams įvairiose šalyse. Pagrindiniai PMO instrumentai naudojami siekiant šių tikslų yra Suderintos sistemos nomenklatūra ir Peržiūrėta Kioto konvencija, prie kurių yra prisijungusi ir Lietuva (Europos Sąjunga). Straipsnyje apžvelgiami šie instrumentai, jų įtaka muitinės veiklai ir verslui.

Juozas Šarūnas Avižienis

international sources of law; organisations
en
Application of World Trade Organization (WTO) Law in Tax Disputes with Lithuanian Customs Authorities: Mission (Not) Possible?
09-09-2020

In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review how the provisions of WTO law in national courts have been (and are) applied in the Republic of Lithuania in tax disputes with customs authorities and what are the possibilities for relying directly on them to defend the rights and legitimate interests of the taxpayers.

Dr. Gediminas Valantiejus

international sources of law; organisations
en
Application of World Trade Organization (WTO) Law in Tax Disputes with Lithuanian Customs Authorities: Mission (Not) Possible?
09-09-2020

In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review how the provisions of WTO law in national courts have been (and are) applied in the Republic of Lithuania in tax disputes with customs authorities and what are the possibilities for relying directly on them to defend the rights and legitimate interests of the taxpayers.

Dr. Gediminas Valantiejus

international sources of law; organisations
lt
Pasaulio Prekybos Organizacijos (PPO) teisės taikymas mokestiniuose ginčuose Lietuvoje: misija (ne)įmanoma?
05-09-2020

Šiame straipsnyje, įvertindami naujausią Lietuvos vyriausiojo administracinio teismo praktiką (2020 m. gegužės 27 d. nutartis administracinėje byloje Nr. eA-2474-968/2020 ir kt.), apžvelgsime kaip Lietuvoje buvo (ir yra) taikomos PPO teisės nuostatos nacionaliniuose teismuose, nagrinėjant mokestinių ginčų bylas, bei kokios yra galimybės tiesiogiai remtis jomis siekiant apginti savo teises ir teisėtus interesus.

Dr. Gediminas Valantiejus

international sources of law; organisations
lt
Pasaulio Prekybos Organizacijos (PPO) teisės taikymas mokestiniuose ginčuose Lietuvoje: misija (ne)įmanoma?
05-09-2020

Šiame straipsnyje, įvertindami naujausią Lietuvos vyriausiojo administracinio teismo praktiką (2020 m. gegužės 27 d. nutartis administracinėje byloje Nr. eA-2474-968/2020 ir kt.), apžvelgsime kaip Lietuvoje buvo (ir yra) taikomos PPO teisės nuostatos nacionaliniuose teismuose, nagrinėjant mokestinių ginčų bylas, bei kokios yra galimybės tiesiogiai remtis jomis siekiant apginti savo teises ir teisėtus interesus.

Dr. Gediminas Valantiejus

international sources of law; organisations
en, lt, ru
Association Agreement between the EU and Ukraine: practical lessons from the implementation and its impact on Ukrainian customs legislation
25-07-2020

The article reviews one of the recent Association Agreements with the third countries which were concluded by the EU, namely, EU – Ukraine Association Agreement (2017), and, in particular, presents the experience and practice of Ukraine while implementing its commitments to harmonize national customs legislation with the EU customs law. The article describes efforts of the Republic of Ukraine to modernize its national sources of customs law and presents the summary of legal acts adopted in Ukraine while implementing the Association Agreement with the EU. The information provided in the article describes the conditions faced by all businesses engaged in trade between Ukraine and the EU as well as importing goods from the EU to the Republic of Ukraine.

Dr. Borys Kormych

international sources of law; organisations
en, lt, ru
Association Agreement between the EU and Ukraine: practical lessons from the implementation and its impact on Ukrainian customs legislation
25-07-2020

The article reviews one of the recent Association Agreements with the third countries which were concluded by the EU, namely, EU – Ukraine Association Agreement (2017), and, in particular, presents the experience and practice of Ukraine while implementing its commitments to harmonize national customs legislation with the EU customs law. The article describes efforts of the Republic of Ukraine to modernize its national sources of customs law and presents the summary of legal acts adopted in Ukraine while implementing the Association Agreement with the EU. The information provided in the article describes the conditions faced by all businesses engaged in trade between Ukraine and the EU as well as importing goods from the EU to the Republic of Ukraine.

Dr. Borys Kormych

international sources of law; organisations
en, fr
Revised Kyoto Convention: Customs’ blueprint journey towards further simplification and harmonization of Customs procedures
29-06-2020

The International Convention on the Simplification and Harmonization of Customs Procedures, known as the Kyoto Convention, was adopted on 19 May 1973 and entered into force on 25 September 1974 with 63 Contracting Parties. Twenty years later, in 1994, a decision to revise the Convention was taken, and, in June 1999, a Revised Kyoto Convention (RKC) was adopted. It entered into force on 3 February 2006 after 40 Contracting Parties to the Kyoto Convention had acceded to the Protocol of Amendment. In February 2020, there were 122 Contracting Parties to the RKC.

Phuntsho Dorji

international sources of law; organisations
en, fr
Revised Kyoto Convention: Customs’ blueprint journey towards further simplification and harmonization of Customs procedures
29-06-2020

The International Convention on the Simplification and Harmonization of Customs Procedures, known as the Kyoto Convention, was adopted on 19 May 1973 and entered into force on 25 September 1974 with 63 Contracting Parties. Twenty years later, in 1994, a decision to revise the Convention was taken, and, in June 1999, a Revised Kyoto Convention (RKC) was adopted. It entered into force on 3 February 2006 after 40 Contracting Parties to the Kyoto Convention had acceded to the Protocol of Amendment. In February 2020, there were 122 Contracting Parties to the RKC.

Phuntsho Dorji

international sources of law; organisations
lt
Tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinis reguliavimas: istorinės pamokos bei ateities perspektyvos verslui
30-03-2020

Pastaruoju metu (pavyzdžiui, 2020 m. kovo 5 d. Maskvoje vykusioje tarptautinėje konferencijoje „EAEC and EU - Prospects for 2020") bent jau specialistų ir praktikų diskusijose vėl yra bandoma kelti klausimą dėl tarptautinę prekybą reguliuojančių ES bei Rusijos Federacijos muitų teisės šaltinių (muitinės kodeksų) derinimo ar net bendros ekonominės erdvės „nuo Lisabonos iki Vladivostoko“ kūrimo. Atsižvelgiant į tai, tikslinga detaliau apžvelgti tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinio reguliavimo raidos patirtį bei perspektyvas, kurios aktualios ne tik politiniu, bet ir praktiniu, verslo požiūriu, ypač ir Lietuvos verslo subjektams (prekybininkams, importuotojams, eksportuotojams, transporto įmonėms) dalyvaujantiems dvišalėje tarptautinėje prekyboje.

Dr. Gediminas Valantiejus

international sources of law; organisations
lt
Tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinis reguliavimas: istorinės pamokos bei ateities perspektyvos verslui
30-03-2020

Pastaruoju metu (pavyzdžiui, 2020 m. kovo 5 d. Maskvoje vykusioje tarptautinėje konferencijoje „EAEC and EU - Prospects for 2020") bent jau specialistų ir praktikų diskusijose vėl yra bandoma kelti klausimą dėl tarptautinę prekybą reguliuojančių ES bei Rusijos Federacijos muitų teisės šaltinių (muitinės kodeksų) derinimo ar net bendros ekonominės erdvės „nuo Lisabonos iki Vladivostoko“ kūrimo. Atsižvelgiant į tai, tikslinga detaliau apžvelgti tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinio reguliavimo raidos patirtį bei perspektyvas, kurios aktualios ne tik politiniu, bet ir praktiniu, verslo požiūriu, ypač ir Lietuvos verslo subjektams (prekybininkams, importuotojams, eksportuotojams, transporto įmonėms) dalyvaujantiems dvišalėje tarptautinėje prekyboje.

Dr. Gediminas Valantiejus

international sources of law; organisations
en, fr
A few words about the theme of the year
29-02-2020

Efficient enforcement of environmental regulations protects people, the planet and all its inhabitants, and is a key contributor to prosperity.

Kunio Mikuriya

international sources of law; organisations
en, fr
A few words about the theme of the year
29-02-2020

Efficient enforcement of environmental regulations protects people, the planet and all its inhabitants, and is a key contributor to prosperity.

Kunio Mikuriya

international sources of law; organisations
en, fr
Ensuring effective implementation of various environmental agreements is key to shaping a sustainable future
29-02-2020

It is imperative for Customs administrations to acknowledge and respond to environmental risks and crimes, and to ensure that such crimes receive the strategic and policy recognition and operational attention they deserve.

Roux Raath

international sources of law; organisations
en, fr
Ensuring effective implementation of various environmental agreements is key to shaping a sustainable future
29-02-2020

It is imperative for Customs administrations to acknowledge and respond to environmental risks and crimes, and to ensure that such crimes receive the strategic and policy recognition and operational attention they deserve.

Roux Raath

international sources of law; organisations
en, fr
Focus on the transboundary movements of wastes
29-02-2020

The Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal, which last year celebrated the 30th anniversary of its adoption, is one of the main outcomes of the global efforts taken by governments to control transboundary movements of waste.

Secretariat of the Basel Convention

international sources of law; organisations
en, fr
Focus on the transboundary movements of wastes
29-02-2020

The Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal, which last year celebrated the 30th anniversary of its adoption, is one of the main outcomes of the global efforts taken by governments to control transboundary movements of waste.

Secretariat of the Basel Convention

international sources of law; organisations
en, fr, lt
The ozone layer and climate protection: Customs’ essential role
29-02-2020

The ozone layer, which lies in the atmosphere high above our heads, is vital for protecting human health and the environment from dangerous ultraviolet radiation reaching the earth’s surface.

Ezra Clark

international sources of law; organisations
en, fr, lt
The ozone layer and climate protection: Customs’ essential role
29-02-2020

The ozone layer, which lies in the atmosphere high above our heads, is vital for protecting human health and the environment from dangerous ultraviolet radiation reaching the earth’s surface.

Ezra Clark

international sources of law; organisations
en, fr, lt
Illegal logging under the microscope
29-02-2020

The global demand for timber, and its products, is only partly being met from legal sources. According to a 2012 report from INTERPOL and the UN Environment Programme (UNEP), illegal logging accounts for between 15 and 30% of the volume of all forestry products.

Alec Dawson

international sources of law; organisations
en, fr, lt
Illegal logging under the microscope
29-02-2020

The global demand for timber, and its products, is only partly being met from legal sources. According to a 2012 report from INTERPOL and the UN Environment Programme (UNEP), illegal logging accounts for between 15 and 30% of the volume of all forestry products.

Alec Dawson

international sources of law; organisations
en, lt
BREXIT: Withdrawal agreement
31-01-2020

Let's take a look at the provisions of the Agreement, which settle ongoing customs procedures at the end of the transitional period on 31.12.2020: how we will prove the customs status of Union goods, what are the deadlines for the completion of ongoing customs procedures, etc.

Enrika Naujokė

international sources of law; organisations
en, lt
BREXIT: Withdrawal agreement
31-01-2020

Let's take a look at the provisions of the Agreement, which settle ongoing customs procedures at the end of the transitional period on 31.12.2020: how we will prove the customs status of Union goods, what are the deadlines for the completion of ongoing customs procedures, etc.

Enrika Naujokė

international sources of law; organisations
en, lt
BREXIT: Political declaration
31-01-2020

Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom is published (OJ C 34, 31.1.2020). One part of the declaration, which we overview in this article, is dedicated to trade in goods.

Muita UAB

international sources of law; organisations
en, lt
BREXIT: Political declaration
31-01-2020

Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom is published (OJ C 34, 31.1.2020). One part of the declaration, which we overview in this article, is dedicated to trade in goods.

Muita UAB

international sources of law; organisations
en, lt, ru
Harmonized System (HS)
07-01-2020

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System.

international sources of law; organisations
en, lt, ru
Harmonized System (HS)
07-01-2020

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System.

international sources of law; organisations
en, lt
Revised Kyoto Convention
25-10-2019

The international Convention on the simplification and harmonization of Customs procedures adopted by the World Customs Organisation.

international sources of law; organisations
en, lt
Revised Kyoto Convention
25-10-2019

The international Convention on the simplification and harmonization of Customs procedures adopted by the World Customs Organisation.

international sources of law; organisations
en, fr
Tariff and Trade Affairs
25-10-2019

The WCO continued to assist its Members in implementing the Revenue Package, which provides guidance and best practices for improving the efficiency and effectiveness of revenue collection, as well as in implementing an advance ruling system for classification and origin, as required under the World Trade Organization’s (WTO) Trade Facilitation Agreement (TFA).

international sources of law; organisations
en, fr
Tariff and Trade Affairs
25-10-2019

The WCO continued to assist its Members in implementing the Revenue Package, which provides guidance and best practices for improving the efficiency and effectiveness of revenue collection, as well as in implementing an advance ruling system for classification and origin, as required under the World Trade Organization’s (WTO) Trade Facilitation Agreement (TFA).

international sources of law; organisations
en, fr
Procedures and Facilitation
25-10-2019

The TFA entered into force on 22 February 2017. Since its launch in June 2014, the Mercator Programme has been the WCO’s strategic initiative aimed at assisting governments worldwide in implementing the TFA in an expeditious and consistent manner by applying WCO instruments and tools, as the TFA’s provisions relate, to a large extent, to Customs procedures.

international sources of law; organisations
en, fr
Procedures and Facilitation
25-10-2019

The TFA entered into force on 22 February 2017. Since its launch in June 2014, the Mercator Programme has been the WCO’s strategic initiative aimed at assisting governments worldwide in implementing the TFA in an expeditious and consistent manner by applying WCO instruments and tools, as the TFA’s provisions relate, to a large extent, to Customs procedures.

international sources of law; organisations
en, fr
Capacity Building
25-10-2019

Since its launch in June 2014, the Mercator Programme has become the WCO’s flagship capacity building programme aimed at assisting Member administrations implement the WTO Trade Facilitation Agreement (TFA) in a uniform manner. The Programme promotes harmonized implementation, provides “tailor-made” technical assistance and capacity building, and facilitates effective coordination amongst all interested stakeholders.

international sources of law; organisations
en, fr
Capacity Building
25-10-2019

Since its launch in June 2014, the Mercator Programme has become the WCO’s flagship capacity building programme aimed at assisting Member administrations implement the WTO Trade Facilitation Agreement (TFA) in a uniform manner. The Programme promotes harmonized implementation, provides “tailor-made” technical assistance and capacity building, and facilitates effective coordination amongst all interested stakeholders.

international sources of law; organisations
en, lt
ATA Convention
24-10-2019

The Customs Convention on the ATA carnet for the temporary admission of goods adopted by the World Customs Organisation.

international sources of law; organisations
en, lt
ATA Convention
24-10-2019

The Customs Convention on the ATA carnet for the temporary admission of goods adopted by the World Customs Organisation.

international sources of law; organisations
en
Temporary Admission - The Istanbul Convention
20-08-2019
image

WCO Academy, World Customs Organization

‎€ / $
international sources of law; organisations
en
Temporary Admission - The Istanbul Convention
20-08-2019
image

WCO Academy, World Customs Organization

‎€ / $
international sources of law; organisations
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