Journal

Kaip manote, daro ar ne deklarantas administracinį nusižengimą išleidimui į laisvą apyvartą sąmoningai deklaruodamas kitą nei laikinojo saugojimo deklaracijoje nurodytą prekės kodą, jeigu remiasi … vien tik dokumentais ir nepatikrina prekių, juo labiau, kad tokiu būdu muito tarifas iš 5,1% tampa 0%? Apžvelkime praktinę situaciją, kurią išspręsti neteismine tvarka užtruko 1,5 metų.

Naujienos 13 savaitę: komunikatas dėl sprendimų, susijusių su privalomąja tarifine informacija; įvyko Suderintos sistemos komiteto 71-oji sesija; ESTT sprendimai dviejose tarifinio klasifikavimo … bylose; pasikeitimai, susiję su antidempingo priemonėmis; tam tikrų tarifinių kvotų nustatymas pagal plieno apsaugos priemonę; ir daugiau aktualijų!

Aktualijos 13 savaitę: patvirtintas kriterijų, pagal kuriuos administracinis nusižengimas laikomas mažai pavojingu, nustatymo tvarkos aprašas; neteko galios įsakymas dėl Mokestinių prievolių … įvykdymo užtikrinimo muitinėje taisyklių; patvirtintos kainos taikomos naudotų automobilių muitinio įvertinimo tikslais.

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).

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.

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.