Articles

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple … article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

News in week 12: EU-UK relations - Joint Committee adopts new Windsor Framework arrangements; regulation laying down rules for the exercise of the Union’s rights in the enforcement of the EU-UK … TCA, incl. provisions on temporary suspension of preferential treatment; regulation to improve the scheme of duty exemption of imports of essential bicycle parts which do not circumvent the anti-dumping duty; and more updates!

The Israeli customs authority has, as I believe, invented an original tool to gain more information about specific goods valuation process, even before officially starting an audit. The tool … is called the "importer's affidavit". As far as I know, there is no similar requirement in other jurisdictions.

Tinkamai neužbaigtos tranzito procedūros – auganti problema, įtakota Brexit, karo Ukrainoje, muitinės IT sistemų keitimų ar trikdžių ir, žinoma, žmogiškųjų klaidų. Tai tikras „galvos skausmas“ … procedūros vykdytojui, kuriam, nepavykus įrodyti užbaigimo, tenka mokėti muitinei kartais net labai dideles importo mokesčių sumas. Aktualioje byloje įvairiais susijusiais klausimais išaiškinimus pateikė Lietuvos Vyriausiasis Administracinis teismas (LVAT).

Naujienos 12 savaitę: ES ir JK santykiai - Jungtinis komitetas priėmė naujus Vindzoro sistemos susitarimus; reglamentas kuriuo nustatomos Sąjungos naudojimosi savo teisėmis įgyvendinant ES ir … JK prekybos ir bendradarbiavimo susitarimą taisyklės, įskaitant nuostatas dėl laikino muito lengvatų stabdymo; tobulinama atleidimo nuo muito schema, kad būtų galima muito netaikyti importuojamoms pagrindinėms dviračių dalims, kurias importuojant nevengiama antidempingo muito; ir daugiau aktualijų!

Aktualijos 12 savaitę: galimybė susigrąžinti dalį antidempingo muitų; pakeistas asmenų informavimo ir konsultavimo Muitinės departamente aprašas; Raigardo kelio postas ir Švendubrės upių uosto … postas priskirti Kauno teritorinei muitinei; ir daugiau naujienų!

Why is there so much talk and writing about trade and customs compliance? Why is so much attention being paid to this issue in legislation and judicial practice? What are the consequences of … non-compliance with many laws and trade agreements? Read about 3 real-life cases of failing to comply and their consequences.

Kuo turėtų pasirūpinsi apdairus ir rūpestingas ūkio subjektas, kad kuo mažiau kiltų rūpesčių importuojant pigesnes, nukainotas, praėjusio sezono prekes ir deklaruojant jas muitinei? Kada muitinė … atmes importuojamoms prekėms sandorio vertės metodą ir taikys kitus muitinio įvertinimo metodus?

Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification … of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business … is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

This article argues that a formal plan for building and managing Customs knowledge is necessary for a Customs brokerage to operate effectively. The components of such a plan are discussed, as … well as the determinants that may affect the choices made. The discussion refers also to general issues of Customs knowledge acquisition, management and updating. The considerations apply to all Customs practitioners and trading businesses.

The business of Customs is extremely complex, and yet, until very recently, there was no academic recognition of Customs as a profession. Unlike lawyers, accountants, engineers and others who … are able to point to some form of diploma that indicates they are professionals in their field, no equivalent existed for Customs officials. This changed in the 1990s, thanks to three like-minded individuals who had been developing Customs-specific curricula in their universities – Münster in Germany, Riga in Latvia and Canberra in Australia.

New regulatory frameworks are constantly being introduced by governments with the aim of ensuring that the trading of goods remains compliant with their goals. While the regulators place the … onus of compliance mainly on the importers themselves, Customs are also faced with the immense responsibility of enforcing these regulations effectively without stopping the wheels of the global economy from turning. The smart use of data and technology to provide Customs authorities with the necessary knowledge and tools represents the best way forward.

The possibilities and risks of customs procedures were the focus of discussion at the 14th Authors' Meeting. Experts from Belgium, Germany, Lithuania, France, Bulgaria, Israel, Brazil and Argentina … shared insights and tips on how to manage customs procedures for the maximum benefit of businesses. A number of issues were raised, particularly in relation to the use of special customs procedures.

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward … processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Customs brokers and Customs administrations share many challenges when it comes to collecting and sharing knowledge. This article introduces some of the practices used in this domain by brokers … based in Lithuania.