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en, lt
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
18-01-2023

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

Jovita Mikšienė

value of goods
en, lt
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
18-01-2023

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

Jovita Mikšienė

value of goods
en, lt
The role of banks in supply chain sustainability transformation
18-01-2023

‘As the importance of sustainability grows, so does the need to have a good understanding of our entire supply chain. A company's sustainability is also measured in terms of its entire supply chain, which is why choosing responsible and sustainable suppliers and partners is so important. Consider them as an extension of your company. The ecological footprint of the raw materials, products or services you buy becomes part of your company's ecological footprint.’ - says Karolina Semionovaitė, Sustainability Officer at Swedbank Lithuania, who kindly accepted the invitation to answer questions on the role of banks in the sustainability transformation.

Karolina Semionovaitė

green transition
en, lt
The role of banks in supply chain sustainability transformation
18-01-2023

‘As the importance of sustainability grows, so does the need to have a good understanding of our entire supply chain. A company's sustainability is also measured in terms of its entire supply chain, which is why choosing responsible and sustainable suppliers and partners is so important. Consider them as an extension of your company. The ecological footprint of the raw materials, products or services you buy becomes part of your company's ecological footprint.’ - says Karolina Semionovaitė, Sustainability Officer at Swedbank Lithuania, who kindly accepted the invitation to answer questions on the role of banks in the sustainability transformation.

Karolina Semionovaitė

green transition
en, lt
A closer look at the Regulation on the EU Single Window Environment for Customs
15-01-2023

In December 2022, Regulation (EU) 2022/2399 establishing the European Union Single Window Environment for Customs was published which amends at the same time two Articles of the UCC. The title of this Regulation is misleading insofar as it suggests to the reader that its aim is to establish an EU Single Window for Customs. So, what is actually the aim of this Regulation? How will our work change in the future? What is the meaning of the UCC amendments introduced by this Regulation? We thank Michael Lux who kindly agreed to answer these and other related questions.

Michael Lux, Enrika Naujokė

e-customs
en, lt
A closer look at the Regulation on the EU Single Window Environment for Customs
15-01-2023

In December 2022, Regulation (EU) 2022/2399 establishing the European Union Single Window Environment for Customs was published which amends at the same time two Articles of the UCC. The title of this Regulation is misleading insofar as it suggests to the reader that its aim is to establish an EU Single Window for Customs. So, what is actually the aim of this Regulation? How will our work change in the future? What is the meaning of the UCC amendments introduced by this Regulation? We thank Michael Lux who kindly agreed to answer these and other related questions.

Michael Lux, Enrika Naujokė

e-customs
en
What is planned for EU and UK customs in 2023?
15-01-2023

What is planned for European customs in 2023? Probably, everyone involved in international trade asks this question. Based on the materials we already know and signals that have been already given, let’s overview what changes and trends in the EU and the UK we can expect for international trade and customs at this stage.

Anthony Buckley

law national
en
What is planned for EU and UK customs in 2023?
15-01-2023

What is planned for European customs in 2023? Probably, everyone involved in international trade asks this question. Based on the materials we already know and signals that have been already given, let’s overview what changes and trends in the EU and the UK we can expect for international trade and customs at this stage.

Anthony Buckley

law national
en
The “dark art" of classification (challenging a BTI ruling) II
08-01-2023

In CCRM Issue 14 we wrote about a case, where a company challenged a BTI ruling. There is news in this case, as the European Commission issued a classification regulation concerning such products. We take this opportunity to update the article, which not only provides information on how to classify ‘a plastic basin with a plastic disposable liner to be used in clinical settings’ (9018, 3922, or 3924), but also provides an overview of the tools, procedures and possible pitfalls of the tariff classification of goods; and discusses what all the stakeholders can learn from this case.

Dr David Savage

classification
en
The “dark art" of classification (challenging a BTI ruling) II
08-01-2023

In CCRM Issue 14 we wrote about a case, where a company challenged a BTI ruling. There is news in this case, as the European Commission issued a classification regulation concerning such products. We take this opportunity to update the article, which not only provides information on how to classify ‘a plastic basin with a plastic disposable liner to be used in clinical settings’ (9018, 3922, or 3924), but also provides an overview of the tools, procedures and possible pitfalls of the tariff classification of goods; and discusses what all the stakeholders can learn from this case.

Dr David Savage

classification
lt
Muitinės atitikties ekosistema: bendradarbiavimas, žinios, kokybė
04-01-2023

Spartūs pokyčiai – geopolitiniai, technologiniai, klimato, ekonominiai, teisiniai ir kt. – kelia daug iššūkių muitinės atitikties ekosistemai. Kaip juos sėkmingai spręsti? Kaip ne tik spręsti, bet ir patiems drąsiai formuoti ateitį tokią, kokios norime? Kokių žinių ir kompetencijų tam reikia? Kas turi keistis? Š. m. gruodžio 8 d. Vilniuje vyko 7-oji Muitinės praktikų konferencija, kurioje skaityti pranešimai aktualiomis temomis ir kelti minėti klausimai. Pateikiame trumpą pranešimų apžvalgą.

Muitinės praktikų asociacija

sources of knowledge
lt
Muitinės atitikties ekosistema: bendradarbiavimas, žinios, kokybė
04-01-2023

Spartūs pokyčiai – geopolitiniai, technologiniai, klimato, ekonominiai, teisiniai ir kt. – kelia daug iššūkių muitinės atitikties ekosistemai. Kaip juos sėkmingai spręsti? Kaip ne tik spręsti, bet ir patiems drąsiai formuoti ateitį tokią, kokios norime? Kokių žinių ir kompetencijų tam reikia? Kas turi keistis? Š. m. gruodžio 8 d. Vilniuje vyko 7-oji Muitinės praktikų konferencija, kurioje skaityti pranešimai aktualiomis temomis ir kelti minėti klausimai. Pateikiame trumpą pranešimų apžvalgą.

Muitinės praktikų asociacija

sources of knowledge
lt
Administracinių nusižengimų aktualijos
04-01-2023

Gruodžio pabaigoje buvo atlikta nemažai Administracinių nusižengimų kodekso (ANK) pakeitimų, aktualių dirbantiems muitinės srityje. Vienas reikšmingiausių – į pažeidimų sąrašą įtraukti su prekių lengvatine kilme susiję pažeidimai. Apžvelgiame šį ir kitus pakeitimus, juos pakomentuodami ir pateikdami praktinius pavyzdžius tiek verslo (pvz., dėl krovinių konfiskavimo), tiek fizinių asmenų (kurie asmeniškai baudžiami pagal ANK) rizikų įsivertinimui.

Enrika Naujokė

violations
lt
Administracinių nusižengimų aktualijos
04-01-2023

Gruodžio pabaigoje buvo atlikta nemažai Administracinių nusižengimų kodekso (ANK) pakeitimų, aktualių dirbantiems muitinės srityje. Vienas reikšmingiausių – į pažeidimų sąrašą įtraukti su prekių lengvatine kilme susiję pažeidimai. Apžvelgiame šį ir kitus pakeitimus, juos pakomentuodami ir pateikdami praktinius pavyzdžius tiek verslo (pvz., dėl krovinių konfiskavimo), tiek fizinių asmenų (kurie asmeniškai baudžiami pagal ANK) rizikų įsivertinimui.

Enrika Naujokė

violations
lt
ES aktualijos: gruodis 2022
01-01-2023

Naujienos 52 savaitę: reglamento, kuriuo sustabdomas Bendrojo muitų tarifo muitų taikymas tam tikriems produktams, pakeitimai; ES kombinuotosios nomenklatūros (KN) paaiškinimų pakeitimai; paskelbtos KN kodų 2022-2023 m. koreliacijos lentelės; reglamento dėl pranešimų apie gabenamas akcizais apmokestinamas prekes, kurioms taikomas akcizų mokėjimo laikino atidėjimo režimas, pakeitimai; Europos Parlamento rezoliucija dėl naujos prekybos priemonės, kuria siekiama uždrausti produktus, pagamintus naudojant priverstinį darbą.

law national
lt
ES aktualijos: gruodis 2022
01-01-2023

Naujienos 52 savaitę: reglamento, kuriuo sustabdomas Bendrojo muitų tarifo muitų taikymas tam tikriems produktams, pakeitimai; ES kombinuotosios nomenklatūros (KN) paaiškinimų pakeitimai; paskelbtos KN kodų 2022-2023 m. koreliacijos lentelės; reglamento dėl pranešimų apie gabenamas akcizais apmokestinamas prekes, kurioms taikomas akcizų mokėjimo laikino atidėjimo režimas, pakeitimai; Europos Parlamento rezoliucija dėl naujos prekybos priemonės, kuria siekiama uždrausti produktus, pagamintus naudojant priverstinį darbą.

law national
lt
Teisinės aktualijos: gruodis 2022
01-01-2023

Aktualijos 52 savaitę: teismo sprendimas administracinių teisės pažeidimų byloje dėl prekių, kurių importas draudžiamas, deklaravimo neteisingu prekės kodu; patvirtintas Fizinių asmenų gaunamų smulkių prekių siuntų deklaravimo naudojantis išmaniosios Muitinės deklaracijų apdorojimo sistemos portalu tvarkos aprašas; patvirtintos Pašto siuntų deklaravimo, muitinio tikrinimo ir mokesčių už prekes pašto siuntose apskaičiavimo taisyklės; ir daugiau naujienų!

law national
lt
Teisinės aktualijos: gruodis 2022
01-01-2023

Aktualijos 52 savaitę: teismo sprendimas administracinių teisės pažeidimų byloje dėl prekių, kurių importas draudžiamas, deklaravimo neteisingu prekės kodu; patvirtintas Fizinių asmenų gaunamų smulkių prekių siuntų deklaravimo naudojantis išmaniosios Muitinės deklaracijų apdorojimo sistemos portalu tvarkos aprašas; patvirtintos Pašto siuntų deklaravimo, muitinio tikrinimo ir mokesčių už prekes pašto siuntose apskaičiavimo taisyklės; ir daugiau naujienų!

law national
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

taxes
lt
Dvejopa prekių paskirtis tarptautinėje prekyboje: Lietuvos teismų praktikos vertinimai bylose dėl teisinės atsakomybės
28-12-2022

Straipsnyje apžvelgiame pastarųjų metų Lietuvos teismų praktiką teisinės (administracinės) atsakomybės bylose, susijusią su dvejopos paskirties prekėmis ir kitomis strateginėmis prekėmis (karine įranga) bei jų gabenimo tvarkos pažeidimais ir joje pateikiamus esminius išaiškinimus bei problemines praktikos sritis. Nors ilgą laiką buvo pastebima, jog teismų praktika šioje srityje Lietuvoje nėra gausi, tačiau būtent pastaruoju metu jos pavyzdžių ir su jais susijusių straipsnyje pristatomų praktinių atsakomybės taikymo iššūkių, kuriuos turėtų žinoti tarptautinės prekybos verslas, vis labiau daugėja. Skelbiamas straipsnis yra atviros prieigos straipsnis, pirmiau publikuotas Interneto portale „Teisė.Pro“, „Komentarų“ skiltyje, kurioje taip pat galite susipažinti su jo elektronine vieša versija.

Dr. Gediminas Valantiejus

restrictions and prohibitions
lt
Dvejopa prekių paskirtis tarptautinėje prekyboje: Lietuvos teismų praktikos vertinimai bylose dėl teisinės atsakomybės
28-12-2022

Straipsnyje apžvelgiame pastarųjų metų Lietuvos teismų praktiką teisinės (administracinės) atsakomybės bylose, susijusią su dvejopos paskirties prekėmis ir kitomis strateginėmis prekėmis (karine įranga) bei jų gabenimo tvarkos pažeidimais ir joje pateikiamus esminius išaiškinimus bei problemines praktikos sritis. Nors ilgą laiką buvo pastebima, jog teismų praktika šioje srityje Lietuvoje nėra gausi, tačiau būtent pastaruoju metu jos pavyzdžių ir su jais susijusių straipsnyje pristatomų praktinių atsakomybės taikymo iššūkių, kuriuos turėtų žinoti tarptautinės prekybos verslas, vis labiau daugėja. Skelbiamas straipsnis yra atviros prieigos straipsnis, pirmiau publikuotas Interneto portale „Teisė.Pro“, „Komentarų“ skiltyje, kurioje taip pat galite susipažinti su jo elektronine vieša versija.

Dr. Gediminas Valantiejus

restrictions and prohibitions
en, lt
The European Green Deal: challenges and opportunities for business cooperating with customs
25-12-2022

The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.

Dr Erika Besusparienė, Dr Milita Vienažindienė

green transition
en, lt
The European Green Deal: challenges and opportunities for business cooperating with customs
25-12-2022

The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.

Dr Erika Besusparienė, Dr Milita Vienažindienė

green transition
en
Customs always rings twice: the risk of paying duties through customs agents
18-12-2022

There are various methods how you can pay import duties and taxes. One of them – paying through the agent clearing house bank account. What happens if the agent declares insolvency after receipt of payment – will the importer be required to pay to the State or not? Should the activity of an agent be strictly regulated to prevent situations like this?

Omer Wagner

taxes
en
Customs always rings twice: the risk of paying duties through customs agents
18-12-2022

There are various methods how you can pay import duties and taxes. One of them – paying through the agent clearing house bank account. What happens if the agent declares insolvency after receipt of payment – will the importer be required to pay to the State or not? Should the activity of an agent be strictly regulated to prevent situations like this?

Omer Wagner

taxes
en, lt
EU Single Window for Customs: new regulation and what lies ahead?
11-12-2022

New regulation establishes the EU Single Window Environment for Customs (SWE-C) and amends the Union Customs Code (UCC). One of the objectives of SWE-C is to enable the seamless flow of data between the administrations of exporting and importing countries, as well as between customs authorities and economic operators, allowing data entered in the system to be re-used. What does it mean for business? What steps have been taken so far in practice? What lies ahead? What is changing in the UCC?

Enrika Naujokė

e-customs
en, lt
EU Single Window for Customs: new regulation and what lies ahead?
11-12-2022

New regulation establishes the EU Single Window Environment for Customs (SWE-C) and amends the Union Customs Code (UCC). One of the objectives of SWE-C is to enable the seamless flow of data between the administrations of exporting and importing countries, as well as between customs authorities and economic operators, allowing data entered in the system to be re-used. What does it mean for business? What steps have been taken so far in practice? What lies ahead? What is changing in the UCC?

Enrika Naujokė

e-customs
en
Customs supply chain management in times of uncertainty
11-12-2022

It is clear that global trade has new challenges and John Finley made a good point when he said that [business] maturity is the capacity to endure uncertainty. The future is uncertain, but the key may well be to have a Customs supply chain that consists of a team working together to deliver cost-effective and quality goods as well as a matching service; moreover, in today’s world of global trade there is an urgent need to embrace and use data-driven decisions.

Ronnie Van Rooyen

compliance and risk management
en
Customs supply chain management in times of uncertainty
11-12-2022

It is clear that global trade has new challenges and John Finley made a good point when he said that [business] maturity is the capacity to endure uncertainty. The future is uncertain, but the key may well be to have a Customs supply chain that consists of a team working together to deliver cost-effective and quality goods as well as a matching service; moreover, in today’s world of global trade there is an urgent need to embrace and use data-driven decisions.

Ronnie Van Rooyen

compliance and risk management
en
Customs compliance programmes tomorrow – focus on ‘prepare’, not ‘repair’
04-12-2022

When we come to December and ponder what the new year may bring, it is an ideal opportunity to reflect on the past success and failure of our trade business in order to seek-out how to improve our business performance in the future. Let’s consider compliance reviews that deliver the highest value but require the least effort.

Ronnie Van Rooyen

compliance and risk management
en
Customs compliance programmes tomorrow – focus on ‘prepare’, not ‘repair’
04-12-2022

When we come to December and ponder what the new year may bring, it is an ideal opportunity to reflect on the past success and failure of our trade business in order to seek-out how to improve our business performance in the future. Let’s consider compliance reviews that deliver the highest value but require the least effort.

Ronnie Van Rooyen

compliance and risk management
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