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The journal "Customs Law for Practitioners" is published once a month in Lithuanian language for Lithuanian market. The publisher is company CC Learning, UAB

On the platform you will find all the articles published starting from the first issue in November 2012.

Terms and conditions

Responsibility for the content. The information contained in the journal "Customs Law for Practitioners" is for general information purposes only and cannot be construed as legal advice, conclusion or consultation. The publisher CC Learning, UAB does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to CC Learning, UAB. The paid articles of the journal are only for use of those who have acquired them lawfully. The originals or copies of the articles may not be distributed, sold, rented, lent or otherwise transferred without the written consent of CC Learning, UAB.

Contact in case of questions: info@customsclear.net

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Filling out the customs declaration
Career as a customs specialist
lt
Types of import and export declarations in the EU: have you set the code correctly?
30-06-2022

In the case of the import or export of goods, you will be required to enter one of the following codes in the first subdivision of box 1 of the Single Administrative Document (SAD): IM, EX, EU, CO. These codes indicate the countries or territories to/from which the consignment is transported and the customs status of the goods. Let’s look at what the codes mean, and in what cases, which code should be used.

Zofija Pečiukonienė

customs declaration
lt
Types of import and export declarations in the EU: have you set the code correctly?
30-06-2022

In the case of the import or export of goods, you will be required to enter one of the following codes in the first subdivision of box 1 of the Single Administrative Document (SAD): IM, EX, EU, CO. These codes indicate the countries or territories to/from which the consignment is transported and the customs status of the goods. Let’s look at what the codes mean, and in what cases, which code should be used.

Zofija Pečiukonienė

customs declaration
lt
Sandorių pobūdžio kodų pakeitimai
30-01-2022

Nuo š. m. sausio 1 d. Europos Komisijos atlikti atitinkami pakeitimai dėl sandorio pobūdžio kodų, nurodomų muitinės deklaracijos duomenų elemente „Sandorio pobūdis (8/5)“, palietė daugelį verslo atstovų, kuriems kyla klausimų, kokį sandorio kodą reikėtų pasirinkti vietoj anksčiau naudotų sandorių kodų.

Aivaras Kasperas

valuation
lt
Sandorių pobūdžio kodų pakeitimai
30-01-2022

Nuo š. m. sausio 1 d. Europos Komisijos atlikti atitinkami pakeitimai dėl sandorio pobūdžio kodų, nurodomų muitinės deklaracijos duomenų elemente „Sandorio pobūdis (8/5)“, palietė daugelį verslo atstovų, kuriems kyla klausimų, kokį sandorio kodą reikėtų pasirinkti vietoj anksčiau naudotų sandorių kodų.

Aivaras Kasperas

valuation
lt
Customs declaration and the rules for filling it out in EU
30-01-2022

As future specialists start learning how to fill in the customs declaration, several questions often arise: are the ‘customs declaration’ and the ‘Single Administrative Document’ two names for the same declaration? Why do they have to learn to fill in both the SAD boxes and the data elements? How do they relate to each other? Let us answer those questions.

Laura Maleckienė

customs declaration
lt
Customs declaration and the rules for filling it out in EU
30-01-2022

As future specialists start learning how to fill in the customs declaration, several questions often arise: are the ‘customs declaration’ and the ‘Single Administrative Document’ two names for the same declaration? Why do they have to learn to fill in both the SAD boxes and the data elements? How do they relate to each other? Let us answer those questions.

Laura Maleckienė

customs declaration
lt
Filling out the SAD box 37 'Procedure'
30-01-2022

Customs declaration is defined as an act whereby a person indicates a wish to place goods under a given customs procedure. The data you need to provide to customs depends on the customs procedure you choose. Therefore, it is appropriate to start analysing the completion of the declaration from the customs procedure. This is the data element ‘1/1 Procedure’ of the electronic declaration or box 37 'Procedure' of the paper-based declaration, that is, the Single Administrative Document (SAD). In the future, the data element ‘1/1 Procedure’ will be replaced by two ten-digit data element codes: ‘1109001000 Requested procedure’ and ‘1109002000 Previous procedure’.

Laura Maleckienė

customs declaration
lt
Filling out the SAD box 37 'Procedure'
30-01-2022

Customs declaration is defined as an act whereby a person indicates a wish to place goods under a given customs procedure. The data you need to provide to customs depends on the customs procedure you choose. Therefore, it is appropriate to start analysing the completion of the declaration from the customs procedure. This is the data element ‘1/1 Procedure’ of the electronic declaration or box 37 'Procedure' of the paper-based declaration, that is, the Single Administrative Document (SAD). In the future, the data element ‘1/1 Procedure’ will be replaced by two ten-digit data element codes: ‘1109001000 Requested procedure’ and ‘1109002000 Previous procedure’.

Laura Maleckienė

customs declaration
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