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en, lt
Alcohol turned into water in a customs warehouse: who pays the customs bill?
28-08-2022

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.

Jurgita Bartninkienė

customs clearance, taxes, violations
en, lt
Alcohol turned into water in a customs warehouse: who pays the customs bill?
28-08-2022

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.

Jurgita Bartninkienė

customs clearance, taxes, violations
lt
Importo ir eksporto deklaracijų tipai: ar teisingai nustatėte kodą? (2 dalis)
28-08-2022

Šių metų birželio mėnesio „Muitų teisės praktikams“ Nr. 109 buvo rašyta, kokie kodai turėtų būti nurodomi prekių importo arba eksporto atveju bendrojo administracinio dokumento (BAD) 1 langelio 1 skiltyje. Kadangi BAD 1 langelis turi ir 2 skiltį, šiame straipsnyje aptarsime jo pildymą.

Ingrida Kemežienė

customs declaration
lt
Importo ir eksporto deklaracijų tipai: ar teisingai nustatėte kodą? (2 dalis)
28-08-2022

Šių metų birželio mėnesio „Muitų teisės praktikams“ Nr. 109 buvo rašyta, kokie kodai turėtų būti nurodomi prekių importo arba eksporto atveju bendrojo administracinio dokumento (BAD) 1 langelio 1 skiltyje. Kadangi BAD 1 langelis turi ir 2 skiltį, šiame straipsnyje aptarsime jo pildymą.

Ingrida Kemežienė

customs declaration
lt
ES aktualijos: rugpjūtis 2022
28-08-2022

Naujienos 34 savaitę: pranešimas dėl tam tikriems į Sąjungą importuojamiems plieno gaminiams taikomos apsaugos priemonės įgyvendinimo; papildyti DUK dėl sankcijų Rusijai ir Baltarusijai taikymo; PMO Privataus sektoriaus konsultacinės grupės nauja kadencija.

law national
lt
ES aktualijos: rugpjūtis 2022
28-08-2022

Naujienos 34 savaitę: pranešimas dėl tam tikriems į Sąjungą importuojamiems plieno gaminiams taikomos apsaugos priemonės įgyvendinimo; papildyti DUK dėl sankcijų Rusijai ir Baltarusijai taikymo; PMO Privataus sektoriaus konsultacinės grupės nauja kadencija.

law national
en, lt
Targeting compliance in the minefield of customs (trade) rules
23-08-2022

‘I would recommend trade compliance to anyone with the ability to distil complex, rigid structures down to a practical reality. Trade compliance rules are a minefield that even the most seasoned professionals cannot confidently claim they have a complete grasp of. If you're willing to constantly be challenged and willing to continuously learn you'll probably fit in well.’– says Samuel Draginich, Senior Trade Compliance Manager, EMEA (Europe, Middle East, and Africa), Amazon EU and Member of the Editorial Board of CCRM journal.

Samuel Draginich, Enrika Naujokė, Dr David Savage

compliance and risk management
en, lt
Targeting compliance in the minefield of customs (trade) rules
23-08-2022

‘I would recommend trade compliance to anyone with the ability to distil complex, rigid structures down to a practical reality. Trade compliance rules are a minefield that even the most seasoned professionals cannot confidently claim they have a complete grasp of. If you're willing to constantly be challenged and willing to continuously learn you'll probably fit in well.’– says Samuel Draginich, Senior Trade Compliance Manager, EMEA (Europe, Middle East, and Africa), Amazon EU and Member of the Editorial Board of CCRM journal.

Samuel Draginich, Enrika Naujokė, Dr David Savage

compliance and risk management
en
Resolving trade disputes beyond borders: the role of the WTO
21-08-2022

In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Rizwan Mahmood

law international, trade policy
en
Resolving trade disputes beyond borders: the role of the WTO
21-08-2022

In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Rizwan Mahmood

law international, trade policy
en
Insights from judgements of the courts
16-08-2022

Procedural fairness, forced labour, export control measures and classification of goods, royalty fee and other valuation-related issues, the liability of a customs broker (representative), tariff classification and the main feature of a product - insights on these topics were shared during the 11th Authors’ Meeting. We invite you to learn which court cases were selected and which aspects were paid attention to by experts from various countries – the United States of America, Ukraine, France, Bulgaria, Israel, and Lithuania.

sources of knowledge
en
Insights from judgements of the courts
16-08-2022

Procedural fairness, forced labour, export control measures and classification of goods, royalty fee and other valuation-related issues, the liability of a customs broker (representative), tariff classification and the main feature of a product - insights on these topics were shared during the 11th Authors’ Meeting. We invite you to learn which court cases were selected and which aspects were paid attention to by experts from various countries – the United States of America, Ukraine, France, Bulgaria, Israel, and Lithuania.

sources of knowledge
en
The crucial role of the WCO in trade liberalization of climate-friendly goods
07-08-2022

The National Board of Trade Sweden recently published a report entitled Trade and Climate Change – Promoting climate goals with a WTO agreement, which shows that trade policy-makers can do more to contribute to the promotion of climate goals. Customs administrations, through the World Customs Organization (WCO), have a crucial role to play, writes Emilie Eriksson, legal adviser and co-author of the report.

Emilie Eriksson

trade policy
en
The crucial role of the WCO in trade liberalization of climate-friendly goods
07-08-2022

The National Board of Trade Sweden recently published a report entitled Trade and Climate Change – Promoting climate goals with a WTO agreement, which shows that trade policy-makers can do more to contribute to the promotion of climate goals. Customs administrations, through the World Customs Organization (WCO), have a crucial role to play, writes Emilie Eriksson, legal adviser and co-author of the report.

Emilie Eriksson

trade policy
en
EU law news: June/July 2022
31-07-2022

News in week 30: restrictive measures in view of Russia’s actions destabilising the situation in Ukraine extended until 31 January 2023; European Commission answers questions about Russian gold import ban; definitive anti-dumping duty on imports of molybdenum wire originating in China; definitive anti-dumping duty on imports of mono ethylene glycol originating in the USA and the Kingdom of Saudi Arabia; investigation concerning possible circumvention of the anti-dumping measures on imports of certain hot rolled stainless steel sheets and coils originating in Indonesia; updated lists of products of animal origin subject to official controls at border control posts; and more news!

law national
en
EU law news: June/July 2022
31-07-2022

News in week 30: restrictive measures in view of Russia’s actions destabilising the situation in Ukraine extended until 31 January 2023; European Commission answers questions about Russian gold import ban; definitive anti-dumping duty on imports of molybdenum wire originating in China; definitive anti-dumping duty on imports of mono ethylene glycol originating in the USA and the Kingdom of Saudi Arabia; investigation concerning possible circumvention of the anti-dumping measures on imports of certain hot rolled stainless steel sheets and coils originating in Indonesia; updated lists of products of animal origin subject to official controls at border control posts; and more news!

law national
en, lt
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
31-07-2022

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Monika Bielskienė

value of goods
en, lt
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
31-07-2022

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Monika Bielskienė

value of goods
lt
Ekspertės nuomonė Baltic Master bylos klausimu
31-07-2022

Malonu, kad buvau pakviesta pasidalinti savo asmenine ekspertine nuomone Baltic Master bylos klausimu. Esu tikra, kad bylos eigą akylai seka ne tik leidinio redakcinė kolegija, bet ir Lietuvos bei ES ir ne ES šalių muitinių atstovai, teisininkai, tarptautinio verslo specialistai, t. y., visi muitinės praktika besidomintys profesionalai.

Milda Stravinskė

value of goods
lt
Ekspertės nuomonė Baltic Master bylos klausimu
31-07-2022

Malonu, kad buvau pakviesta pasidalinti savo asmenine ekspertine nuomone Baltic Master bylos klausimu. Esu tikra, kad bylos eigą akylai seka ne tik leidinio redakcinė kolegija, bet ir Lietuvos bei ES ir ne ES šalių muitinių atstovai, teisininkai, tarptautinio verslo specialistai, t. y., visi muitinės praktika besidomintys profesionalai.

Milda Stravinskė

value of goods
lt
ES aktualijos: liepa 2022
31-07-2022

Naujienos 30 savaitę: iki 2023.01.31 pratęstos ribojamosios priemonės Rusijai; Europos Komisijos atsakymai į klausimus dėl Rusijos aukso importo draudimo; atnaujinti gyvūninės kilmės produktų, kuriems atliekama oficiali kontrolė pasienio kontrolės poste, sąrašai; tyrimas dėl galimo antidempingo priemonių, taikomų tam tikriems Indonezijos kilmės karšto valcavimo nerūdijančio plieno lakštams ir ritiniams importuoti, vengimo; galutinis antidempingo muitas Kinijos kilmės molibdeno vielos importui; galutinis antidempingo muitas ir galutinis laikinojo muito, nustatyto JAV ir Saudo Arabijos Karalystės kilmės monoetilenglikolio importui, surinkimas; ir daugiau aktualijų!

law national
lt
ES aktualijos: liepa 2022
31-07-2022

Naujienos 30 savaitę: iki 2023.01.31 pratęstos ribojamosios priemonės Rusijai; Europos Komisijos atsakymai į klausimus dėl Rusijos aukso importo draudimo; atnaujinti gyvūninės kilmės produktų, kuriems atliekama oficiali kontrolė pasienio kontrolės poste, sąrašai; tyrimas dėl galimo antidempingo priemonių, taikomų tam tikriems Indonezijos kilmės karšto valcavimo nerūdijančio plieno lakštams ir ritiniams importuoti, vengimo; galutinis antidempingo muitas Kinijos kilmės molibdeno vielos importui; galutinis antidempingo muitas ir galutinis laikinojo muito, nustatyto JAV ir Saudo Arabijos Karalystės kilmės monoetilenglikolio importui, surinkimas; ir daugiau aktualijų!

law national
lt
LR aktualijos: liepa 2022
31-07-2022

Aktualijos 30 savaitę: patvirtintos „Importuojamų prekių, skirtų nemokamai išdalyti ir naudotis nuo karo Ukrainoje bėgantiems asmenims ir Ukrainoje likusiems stokojantiems asmenims, neapmokestinimo importo muitais ir PVM taisyklės“; leista taikyti VŠĮ „Emprekis“ 2022 m. rugpjūčio mėnesio žinyne „Autotransporto kainos Lietuvoje“ nurodytas kainas transporto priemonių muitinės vertės nustatymui ir naudoti muitinio įvertinimo kontrolės tikslams.

law national
lt
LR aktualijos: liepa 2022
31-07-2022

Aktualijos 30 savaitę: patvirtintos „Importuojamų prekių, skirtų nemokamai išdalyti ir naudotis nuo karo Ukrainoje bėgantiems asmenims ir Ukrainoje likusiems stokojantiems asmenims, neapmokestinimo importo muitais ir PVM taisyklės“; leista taikyti VŠĮ „Emprekis“ 2022 m. rugpjūčio mėnesio žinyne „Autotransporto kainos Lietuvoje“ nurodytas kainas transporto priemonių muitinės vertės nustatymui ir naudoti muitinio įvertinimo kontrolės tikslams.

law national
en
Customs broker’s profession: views and news
24-07-2022

The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.

Arne Mielken, Michael Tomuscheit, Peter Mitchell

customs representation
en
Customs broker’s profession: views and news
24-07-2022

The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.

Arne Mielken, Michael Tomuscheit, Peter Mitchell

customs representation
lt
Ar dėl administracinio nusižengimo gali būti konfiskuotos pažeidėjui nepriklausančios prekės?
24-07-2022

Teismas sprendė pirotechnikos gaminių, kurių vertė 103 998 Eur, konfiskavimo klausimą. Gaminius bandyta išvežti į Rusiją pažeidžiant nustatytus draudimus. Administracine tvarka nubaustas pažeidėjas – transporto priemonės vairuotojas, jam skirta bauda (1 200 Eur) su gavėjui Rusijoje priklausančių prekių konfiskavimu. Ginčas kilo dėl pažeidėjui nepriklausančių prekių konfiskavimo. Apžvelkime situaciją ir kokį išaiškinimą pateikė teismas.

Jurgita Bartninkienė

restrictions and prohibitions, violations
lt
Ar dėl administracinio nusižengimo gali būti konfiskuotos pažeidėjui nepriklausančios prekės?
24-07-2022

Teismas sprendė pirotechnikos gaminių, kurių vertė 103 998 Eur, konfiskavimo klausimą. Gaminius bandyta išvežti į Rusiją pažeidžiant nustatytus draudimus. Administracine tvarka nubaustas pažeidėjas – transporto priemonės vairuotojas, jam skirta bauda (1 200 Eur) su gavėjui Rusijoje priklausančių prekių konfiskavimu. Ginčas kilo dėl pažeidėjui nepriklausančių prekių konfiskavimo. Apžvelkime situaciją ir kokį išaiškinimą pateikė teismas.

Jurgita Bartninkienė

restrictions and prohibitions, violations
en
Customs strategies at the heart of international business development
20-07-2022

In the year 2021, there has been a major breakdown in the customs practices in the EU and the changes will continue over the next years for many reasons: data provisions and data quality will become the new hobbyhorse for customs authorities, more significant facilitations will be granted to companies who have the AEO status for e-commerce flows, etc. We provide a brief overview of the changes, highlight the role of customs experts in turning challenges into opportunities, and share some thoughts on what is needed to become a member of the big family united under the customs topic.

Christophe Pereira

e-commerce, e-customs
en
Customs strategies at the heart of international business development
20-07-2022

In the year 2021, there has been a major breakdown in the customs practices in the EU and the changes will continue over the next years for many reasons: data provisions and data quality will become the new hobbyhorse for customs authorities, more significant facilitations will be granted to companies who have the AEO status for e-commerce flows, etc. We provide a brief overview of the changes, highlight the role of customs experts in turning challenges into opportunities, and share some thoughts on what is needed to become a member of the big family united under the customs topic.

Christophe Pereira

e-commerce, e-customs
en, lt
CJEU guidelines on the selection of identical or similar goods for determining the customs value
20-07-2022

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

Georgi Goranov

value of goods
en, lt
CJEU guidelines on the selection of identical or similar goods for determining the customs value
20-07-2022

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

Georgi Goranov

value of goods
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