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Articles

en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang, Toby Spink

customs inspections and controls
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang, Toby Spink

customs inspections and controls
lt
Eksporto AGREX ir importo AGRIM licencijos
25-06-2021

Dažnas juridinis ar fizinis asmuo eksportuodamas ar importuodamas tam tikrus žemės ūkio produktus susiduria su sunkumais muitinėje, nes neturi reikiamų licencijų ir nepateikia apie jas informacijos muitinės deklaracijoje. Svarbu iš anksto, dar prieš deklaruojant produktus muitinei, pasidomėti, ar nebus privaloma pateikti eksporto (toliau – AGREX) ar importo (toliau – AGRIM) licencijos.

VŠĮ Kaimo verslo ir rinkų plėtros agentūra

non-tariff measures
lt
Eksporto AGREX ir importo AGRIM licencijos
25-06-2021

Dažnas juridinis ar fizinis asmuo eksportuodamas ar importuodamas tam tikrus žemės ūkio produktus susiduria su sunkumais muitinėje, nes neturi reikiamų licencijų ir nepateikia apie jas informacijos muitinės deklaracijoje. Svarbu iš anksto, dar prieš deklaruojant produktus muitinei, pasidomėti, ar nebus privaloma pateikti eksporto (toliau – AGREX) ar importo (toliau – AGRIM) licencijos.

VŠĮ Kaimo verslo ir rinkų plėtros agentūra

non-tariff measures
en, lt
Product classification recommendation for business planning
25-06-2021

Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.

Ramutė Neniškienė

tariff classification of goods
en, lt
Product classification recommendation for business planning
25-06-2021

Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.

Ramutė Neniškienė

tariff classification of goods
de, en
Digitalisation versus the Four-eyes Principle – Data Analytics in ICS
25-06-2021

The four-eyes principle was yesterday. The future is becoming more digital. How much manual control will still be needed in the future to effectively identify process weaknesses and risks? Quality is when things are right. It is about the art of controlling processes and their quality without following on the “helicopter principle”.

Janine Lampprecht

electronic systems; novel technologies
de, en
Digitalisation versus the Four-eyes Principle – Data Analytics in ICS
25-06-2021

The four-eyes principle was yesterday. The future is becoming more digital. How much manual control will still be needed in the future to effectively identify process weaknesses and risks? Quality is when things are right. It is about the art of controlling processes and their quality without following on the “helicopter principle”.

Janine Lampprecht

electronic systems; novel technologies
de, en
Blockchain – What is it anyway?
25-06-2021

Since the Bitcoin boom in recent years, everyone has been talking about blockchain. The new technology is intended to ensure digital security and revolutionise transaction processes. Many equate blockchain with the digital currency Bitcoin. However, blockchain can deliver decisive advantages not only in cryptocurrency, but also in the area of customs. That is why it is important for you to know: What is blockchain anyway? How does the technology work and how could it be used in customs? We will explain that and more in this article.

Janine Lampprecht

electronic systems; novel technologies
de, en
Blockchain – What is it anyway?
25-06-2021

Since the Bitcoin boom in recent years, everyone has been talking about blockchain. The new technology is intended to ensure digital security and revolutionise transaction processes. Many equate blockchain with the digital currency Bitcoin. However, blockchain can deliver decisive advantages not only in cryptocurrency, but also in the area of customs. That is why it is important for you to know: What is blockchain anyway? How does the technology work and how could it be used in customs? We will explain that and more in this article.

Janine Lampprecht

electronic systems; novel technologies
de, en
Determining Customs Tariff Numbers from Images: Science Fiction
25-06-2021

Imagine uploading an image into the system, which in turn analyses which item is depicted and automatically assigns it the appropriate customs tariff number. Sounds nice, doesn’t it? Automatic image recognition would completely revolutionise the customs sector. But how could this work, and how far are we from implementation?

Janine Lampprecht

electronic systems; novel technologies, tariff classification of goods
de, en
Determining Customs Tariff Numbers from Images: Science Fiction
25-06-2021

Imagine uploading an image into the system, which in turn analyses which item is depicted and automatically assigns it the appropriate customs tariff number. Sounds nice, doesn’t it? Automatic image recognition would completely revolutionise the customs sector. But how could this work, and how far are we from implementation?

Janine Lampprecht

electronic systems; novel technologies, tariff classification of goods
en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Dr. Hans-Michael Wolffgang

studies and training
en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Dr. Hans-Michael Wolffgang

studies and training
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

specific use procedures
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

specific use procedures
de, en
Retrospective Amendment of the Customs Declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs broker, declarant, customs declarations and documents
de, en
Retrospective Amendment of the Customs Declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs broker, declarant, customs declarations and documents
en
FTA Mechanics – Change in Tariff Heading and Long-Term Supplier Declarations
29-05-2021

Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

Samuel Draginich

origin of goods
en
FTA Mechanics – Change in Tariff Heading and Long-Term Supplier Declarations
29-05-2021

Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

Samuel Draginich

origin of goods
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

tariff classification of goods
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

tariff classification of goods
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

tariff classification of goods
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

tariff classification of goods
lt
Interviu su atstovo muitinėje kursų lektoriumi dr. Gediminu Valantiejumi
29-05-2021

Įsibėgėjus Asmenų, pageidaujančių teikti atstovavimo muitinėje paslaugas, internetiniam mokymo kursui, kviečiame susipažinti su šių kursų lektoriumi dr. Gediminu Valantiejumi. Gediminas yra ILAW LEXTAL advokatas, Mykolo Romerio universiteto Viešojo valdymo ir verslo fakulteto ES mokesčių ir muitų teisės srities dalykų lektorius. Mokymo kursuose – teisinės atsakomybės, laikinojo saugojimo ir tikslinio naudojimo temomis Gedimino parengti moduliai. Interviu metu kalbame apie tai, kas lektorių sudomino pasirinkti muitinės sritį, kaip efektyviai mokintis ir kitais klausimais.

Dr. Gediminas Valantiejus, Laura Grikinienė

studies and training
lt
Interviu su atstovo muitinėje kursų lektoriumi dr. Gediminu Valantiejumi
29-05-2021

Įsibėgėjus Asmenų, pageidaujančių teikti atstovavimo muitinėje paslaugas, internetiniam mokymo kursui, kviečiame susipažinti su šių kursų lektoriumi dr. Gediminu Valantiejumi. Gediminas yra ILAW LEXTAL advokatas, Mykolo Romerio universiteto Viešojo valdymo ir verslo fakulteto ES mokesčių ir muitų teisės srities dalykų lektorius. Mokymo kursuose – teisinės atsakomybės, laikinojo saugojimo ir tikslinio naudojimo temomis Gedimino parengti moduliai. Interviu metu kalbame apie tai, kas lektorių sudomino pasirinkti muitinės sritį, kaip efektyviai mokintis ir kitais klausimais.

Dr. Gediminas Valantiejus, Laura Grikinienė

studies and training
lt
Muitinės veiklos ataskaita už 2020 m.
29-05-2021

„Metinė muitinės veiklos ataskaita verslo akimis“ – viena temų, kuria diskutuota 3-ioje Muitinės praktikų konferencijoje. Muitinės departamento specialistai kvietė teikti siūlymus, kokia informacija, pateikiama ataskaitoje, būtų reikalinga verslui. Į po konferencijos pateiktus siūlymus buvo atsižvelgta, tad šiemet parengtoje ataskaitoje už 2020 m. daugiau verslui naudingos informacijos. Apžvelkime kai kuriuos skaičius.

UAB Muita

customs administrations, government agencies
lt
Muitinės veiklos ataskaita už 2020 m.
29-05-2021

„Metinė muitinės veiklos ataskaita verslo akimis“ – viena temų, kuria diskutuota 3-ioje Muitinės praktikų konferencijoje. Muitinės departamento specialistai kvietė teikti siūlymus, kokia informacija, pateikiama ataskaitoje, būtų reikalinga verslui. Į po konferencijos pateiktus siūlymus buvo atsižvelgta, tad šiemet parengtoje ataskaitoje už 2020 m. daugiau verslui naudingos informacijos. Apžvelkime kai kuriuos skaičius.

UAB Muita

customs administrations, government agencies
lt
LR teisinės aktualijos: gegužė 2021
29-05-2021

Gegužę aktualijos šiose srityse: leidimai naudoti specialias plombas; naudotų transporto priemonių muitinis įvertinimas; muitinės prižiūrimų prekių sunaikinimas; elektroninė prekių laikinojo saugojimo deklaracija; importo PVM, surinkto taikant specialią importo PVM deklaravimo ir mokėjimo procedūrą, ataskaita; ir daugiau!

UAB Muita

national legislation
lt
LR teisinės aktualijos: gegužė 2021
29-05-2021

Gegužę aktualijos šiose srityse: leidimai naudoti specialias plombas; naudotų transporto priemonių muitinis įvertinimas; muitinės prižiūrimų prekių sunaikinimas; elektroninė prekių laikinojo saugojimo deklaracija; importo PVM, surinkto taikant specialią importo PVM deklaravimo ir mokėjimo procedūrą, ataskaita; ir daugiau!

UAB Muita

national legislation
en, lt
EU law news: May 2021
29-05-2021

News in week 21. WCO: two new instruments adopted by the Technical Committee on Customs Valuation concerning royalties and licence fees; note on the cross-border movement of vaccines; the 5th Global AEO Conference. EU: exclusion of imports of products originating in the United Kingdom from tariff quotas; representative prices in the poultrymeat and egg sectors; anti-dumping and anti-subsidy measures on imports of various goods; relief from import duties and VAT exemption granted for goods imported to assist to deal with the migration crisis.

Customs Practitioners Association

national legislation
en, lt
EU law news: May 2021
29-05-2021

News in week 21. WCO: two new instruments adopted by the Technical Committee on Customs Valuation concerning royalties and licence fees; note on the cross-border movement of vaccines; the 5th Global AEO Conference. EU: exclusion of imports of products originating in the United Kingdom from tariff quotas; representative prices in the poultrymeat and egg sectors; anti-dumping and anti-subsidy measures on imports of various goods; relief from import duties and VAT exemption granted for goods imported to assist to deal with the migration crisis.

Customs Practitioners Association

national legislation
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