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Articles

lt
LR teisės aktų pakeitimų apžvalga 2020.04.29 - 05.28
28-05-2020

INF informaciniai lapai perkeliami į elektroninę erdvę; keičiamas muitinės įstaigų klasifikatorius; keičiamas įsakymas „Dėl Muitinės įgyvendinamų teisės aktų taikymo, esant ekstremaliajai situacijai, tvarkos“.

lt
LR teisės aktų pakeitimų apžvalga 2020.04.29 - 05.28
28-05-2020

INF informaciniai lapai perkeliami į elektroninę erdvę; keičiamas muitinės įstaigų klasifikatorius; keičiamas įsakymas „Dėl Muitinės įgyvendinamų teisės aktų taikymo, esant ekstremaliajai situacijai, tvarkos“.

lt
Nepagrįstai pradėta administracinio nusižengimo byla ir dėl to patirtų procesinių išlaidų atlyginimas
28-05-2020

Anksčiau nebuvo aiškaus reguliavimo, kaip turėtų būti atlyginamos bylinėjimosi išlaidos administracinio nusižengimo procese, dabar jau yra. Naujausia Lietuvos vyriausiojo administracinio teismo (LVAT) praktika gerokai pakoregavo mūsų "Muitų teisė praktikams" Nr. 58 rekomenduotą kelią iki kompensacijos.

Andrius Košel

€ / $
infringements; disputes
lt
Nepagrįstai pradėta administracinio nusižengimo byla ir dėl to patirtų procesinių išlaidų atlyginimas
28-05-2020

Anksčiau nebuvo aiškaus reguliavimo, kaip turėtų būti atlyginamos bylinėjimosi išlaidos administracinio nusižengimo procese, dabar jau yra. Naujausia Lietuvos vyriausiojo administracinio teismo (LVAT) praktika gerokai pakoregavo mūsų "Muitų teisė praktikams" Nr. 58 rekomenduotą kelią iki kompensacijos.

Andrius Košel

€ / $
infringements; disputes
en
Preferential trade arrangements of the European Union: a non-systematic glance at the current non-uniformity
26-05-2020

Taking a look back over the last couple of years – more precisely 15, when the WTO’s Doha Round was expected to end in 2005 – economic operators were facing the results of a multilateral approach to facilitate global trade which clearly lagged behind its actual intentions. As regards preferential trade, the major challenge for economic operators in these times seemed to have been the confrontation with the strengthening of individual national proceedings resulting in more and more bilateral and partially plurilateral trade agreements. The spaghetti bowl was no longer a valued Italian ‘secondo piatto’ but a feared opaque and impenetrable mass of regulations of many different free trade agreements. As we know, this situation has not changed much since then – so companies simply got used to the fact that the exploitation of potential preferential benefits is bound to the prior analysis of the (preferential) trade relations of their destination market countries – bilaterally but also among each other. They cannot count on the advantages of a multilateral agreement with lowered or abolished tariff rates and harmonised rules.

Anna Gayk

€ / $
origin of goods
en
Preferential trade arrangements of the European Union: a non-systematic glance at the current non-uniformity
26-05-2020

Taking a look back over the last couple of years – more precisely 15, when the WTO’s Doha Round was expected to end in 2005 – economic operators were facing the results of a multilateral approach to facilitate global trade which clearly lagged behind its actual intentions. As regards preferential trade, the major challenge for economic operators in these times seemed to have been the confrontation with the strengthening of individual national proceedings resulting in more and more bilateral and partially plurilateral trade agreements. The spaghetti bowl was no longer a valued Italian ‘secondo piatto’ but a feared opaque and impenetrable mass of regulations of many different free trade agreements. As we know, this situation has not changed much since then – so companies simply got used to the fact that the exploitation of potential preferential benefits is bound to the prior analysis of the (preferential) trade relations of their destination market countries – bilaterally but also among each other. They cannot count on the advantages of a multilateral agreement with lowered or abolished tariff rates and harmonised rules.

Anna Gayk

€ / $
origin of goods
en, lt
Tariff classification of goods and Customs Laboratory tests. A look at Lithuanian practice
26-05-2020

Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements and assess the comprehensiveness of the testing analysis together with the consistency of the examination data with the conclusion. This condition is essential. Hence, after transferring the dispute over the classification of goods to the court, they must evaluate the analysis carried out by the Customs Laboratory and the documents in accordance with the same rules as for other evidence in the case.

Jonas Sakalauskas

€ / $
classification of goods
en, lt
Tariff classification of goods and Customs Laboratory tests. A look at Lithuanian practice
26-05-2020

Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements and assess the comprehensiveness of the testing analysis together with the consistency of the examination data with the conclusion. This condition is essential. Hence, after transferring the dispute over the classification of goods to the court, they must evaluate the analysis carried out by the Customs Laboratory and the documents in accordance with the same rules as for other evidence in the case.

Jonas Sakalauskas

€ / $
classification of goods
en, lt
Brexit and Northern Ireland
25-05-2020

In these extraordinary days where the emergence of the COVID-19 virus has effectively closed down large parts of the world economy, Brexit, the issue that dominated the news cycle in 2019 continues to play out albeit under the radar. In this article, the story is recounted of how the UK left the EU. In addition, the article explains why the Northern Ireland question is such a sensitive topic in the context of Brexit and why it remains a major impediment to the UK and EU agreeing a Free Trade Agreement.

Dr. David Savage

national legislation
en, lt
Brexit and Northern Ireland
25-05-2020

In these extraordinary days where the emergence of the COVID-19 virus has effectively closed down large parts of the world economy, Brexit, the issue that dominated the news cycle in 2019 continues to play out albeit under the radar. In this article, the story is recounted of how the UK left the EU. In addition, the article explains why the Northern Ireland question is such a sensitive topic in the context of Brexit and why it remains a major impediment to the UK and EU agreeing a Free Trade Agreement.

Dr. David Savage

national legislation
en
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
24-05-2020

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

Dr. David Savage

€ / $
classification of goods
en
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
24-05-2020

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

Dr. David Savage

€ / $
classification of goods
en
Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)
24-05-2020

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example).

Dr. Gediminas Valantiejus

€ / $
duty, relief, returned goods
en
Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)
24-05-2020

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example).

Dr. Gediminas Valantiejus

€ / $
duty, relief, returned goods
lt
Muitinės skolininko samprata Sąjungos muitinės kodekse ir ES Teisingumo Teismo praktikoje: į ką būtina atkreipti dėmesį?
24-05-2020

Tiek mokestinių ginčų praktikoje, tiek ir muitinės vykdomų mokestinių patikrinimų ar tyrimų metu labai dažnai kyla klausimas kurį asmenį muitinė turi teisę laikyti skolininku ir, atitinkamai, jo atžvilgiu apskaičiuoti papildomai mokėtinas importo mokesčių sumas ar atlikti šių mokesčių kontrolės veiksmus, taikyti atsakomybės priemones. Pavyzdžiui, šioje srityje dažnai keliami klausimai ar skolininku muitinei pripažintinas tik verslo subjektas faktiškai įsigijęs prekes, atgabentas į ES ir Lietuvos Respublikos muitų teritoriją, t. y. importuotojas, ir ar tokį pat statusą gali turėti šias prekes faktiškai atgabenęs asmuo (vežėjas), jų įsigijimą ir gabenimą organizavęs asmuo (tarpininkas), ar atgabentų prekių muitinės procedūras padėjęs įforminti asmuo (deklarantas) bei kiti tarptautinės prekybos ir prekių tiekimo sandorių grandinėje dalyvavę asmenys. Šiame straipsnyje apžvelgsime Sąjungos muitinės kodekso (SMK) nuostatas bei aktualią ES Teisingumo Teismo (ESTT) praktiką, kuri padeda atsakyti į šiuos klausimus bei leidžia verslo subjektams apginti savo teises ir teisėtus interesus ginčytinose situacijose.

Dr. Gediminas Valantiejus

debt and guarantees
lt
Muitinės skolininko samprata Sąjungos muitinės kodekse ir ES Teisingumo Teismo praktikoje: į ką būtina atkreipti dėmesį?
24-05-2020

Tiek mokestinių ginčų praktikoje, tiek ir muitinės vykdomų mokestinių patikrinimų ar tyrimų metu labai dažnai kyla klausimas kurį asmenį muitinė turi teisę laikyti skolininku ir, atitinkamai, jo atžvilgiu apskaičiuoti papildomai mokėtinas importo mokesčių sumas ar atlikti šių mokesčių kontrolės veiksmus, taikyti atsakomybės priemones. Pavyzdžiui, šioje srityje dažnai keliami klausimai ar skolininku muitinei pripažintinas tik verslo subjektas faktiškai įsigijęs prekes, atgabentas į ES ir Lietuvos Respublikos muitų teritoriją, t. y. importuotojas, ir ar tokį pat statusą gali turėti šias prekes faktiškai atgabenęs asmuo (vežėjas), jų įsigijimą ir gabenimą organizavęs asmuo (tarpininkas), ar atgabentų prekių muitinės procedūras padėjęs įforminti asmuo (deklarantas) bei kiti tarptautinės prekybos ir prekių tiekimo sandorių grandinėje dalyvavę asmenys. Šiame straipsnyje apžvelgsime Sąjungos muitinės kodekso (SMK) nuostatas bei aktualią ES Teisingumo Teismo (ESTT) praktiką, kuri padeda atsakyti į šiuos klausimus bei leidžia verslo subjektams apginti savo teises ir teisėtus interesus ginčytinose situacijose.

Dr. Gediminas Valantiejus

debt and guarantees
lt
Terminai administracinių nusižengimų bylose: teismų praktika Covid19 pandemijos metu
24-05-2020

Kaip rodo aktuali teismų praktika, administracinėn atsakomybėn patrauktas asmuo, kurio atžvilgiu priimamas procesinis sprendimas byloje dėl atsakomybės už muitų (muitinės) teisės aktų pažeidimus, norėdamas tinkamai pasinaudoti savo procesinėmis teisėmis, privalo elgtis protingai bei rūpestingai, domėtis jo atžvilgiu priimamais procesiniais sprendimais ir pan. Ši pareiga galioja ir Covid19 pandemijos bei Lietuvos Respublikos Vyriausybės šiuo metu valstybėje paskelbto karantino sąlygomis.

Dr. Gediminas Valantiejus

€ / $
infringements; disputes
lt
Terminai administracinių nusižengimų bylose: teismų praktika Covid19 pandemijos metu
24-05-2020

Kaip rodo aktuali teismų praktika, administracinėn atsakomybėn patrauktas asmuo, kurio atžvilgiu priimamas procesinis sprendimas byloje dėl atsakomybės už muitų (muitinės) teisės aktų pažeidimus, norėdamas tinkamai pasinaudoti savo procesinėmis teisėmis, privalo elgtis protingai bei rūpestingai, domėtis jo atžvilgiu priimamais procesiniais sprendimais ir pan. Ši pareiga galioja ir Covid19 pandemijos bei Lietuvos Respublikos Vyriausybės šiuo metu valstybėje paskelbto karantino sąlygomis.

Dr. Gediminas Valantiejus

€ / $
infringements; disputes
en, lt
Customs supervision measures – effective protection of intellectual property rights
23-05-2020

Once goods infringing intellectual property rights are released for free circulation, more than one entity is affected. To begin with, the biggest and most obvious damage is caused to the right owner or holder himself due to the fact that counterfeits on the market have a negative impact on sales, price, product position in the market. The buyer does not benefit in this situation as well, the acquired good does not meet quality or even safety standards, usually there is no possibility to take advantage of consumer protection. In addition, IP infringements distort competition, which means that honest and law-abiding manufacturers or traders are put in an unequal position. Finally, counterfeit and pirated goods market creates damage in terms of uncollected taxes as well.

Evelina Liaubaitė

€ / $
non-tariff measures; prohibitions and restrictions
en, lt
Customs supervision measures – effective protection of intellectual property rights
23-05-2020

Once goods infringing intellectual property rights are released for free circulation, more than one entity is affected. To begin with, the biggest and most obvious damage is caused to the right owner or holder himself due to the fact that counterfeits on the market have a negative impact on sales, price, product position in the market. The buyer does not benefit in this situation as well, the acquired good does not meet quality or even safety standards, usually there is no possibility to take advantage of consumer protection. In addition, IP infringements distort competition, which means that honest and law-abiding manufacturers or traders are put in an unequal position. Finally, counterfeit and pirated goods market creates damage in terms of uncollected taxes as well.

Evelina Liaubaitė

€ / $
non-tariff measures; prohibitions and restrictions
en, lt
What should we know about customs procedure 42?
22-05-2020

Although customs procedure 42 has been applied in Lithuania for a number of years, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Lithuania is rarely used.

Jolanta Diktanienė

€ / $
release for free circulation, value added tax (VAT)
en, lt
What should we know about customs procedure 42?
22-05-2020

Although customs procedure 42 has been applied in Lithuania for a number of years, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Lithuania is rarely used.

Jolanta Diktanienė

€ / $
release for free circulation, value added tax (VAT)
en, ru
Customs infringements and sanctions: different sets of legal rules in EU
20-05-2020

Customs infringements and sanctions follow different sets of legal rules, set by each Member State individually. There are ongoing discussions on the EU’s common legal framework. In this article we overview provisions of the latest version of the framework adopted by the European Parliament and provide you with a look at the sanctioning system and changing interpretation of legal norms of one EU member state – Lithuania.

Andrius Košel, Enrika Naujokė

€ / $
infringements; disputes
en, ru
Customs infringements and sanctions: different sets of legal rules in EU
20-05-2020

Customs infringements and sanctions follow different sets of legal rules, set by each Member State individually. There are ongoing discussions on the EU’s common legal framework. In this article we overview provisions of the latest version of the framework adopted by the European Parliament and provide you with a look at the sanctioning system and changing interpretation of legal norms of one EU member state – Lithuania.

Andrius Košel, Enrika Naujokė

€ / $
infringements; disputes
en, lt
Incoterms® 2020 - the latest edition of the rules
19-05-2020

What has changed? Maybe it is about time to start preparing international trade contracts according to the latest edition?

Halina Černiauskienė

€ / $
Incoterms
en, lt
Incoterms® 2020 - the latest edition of the rules
19-05-2020

What has changed? Maybe it is about time to start preparing international trade contracts according to the latest edition?

Halina Černiauskienė

€ / $
Incoterms
en
"A Short Guide to Customs Risk" - interview with the author of the book
17-05-2020

The book "A Short Guide to Customs Risk" by Catherine A. C. Truel was published after the financial crisis of 2007-2008, in 2010. After 10 years, we find ourselves in a new crisis and other challenging trade conditions. Therefore, the book is even more relevant. In the interview, the author shares her insights and experiences.

Enrika Naujokė, Catherine A. C. Truel

€ / $
compliance and risk
en
"A Short Guide to Customs Risk" - interview with the author of the book
17-05-2020

The book "A Short Guide to Customs Risk" by Catherine A. C. Truel was published after the financial crisis of 2007-2008, in 2010. After 10 years, we find ourselves in a new crisis and other challenging trade conditions. Therefore, the book is even more relevant. In the interview, the author shares her insights and experiences.

Enrika Naujokė, Catherine A. C. Truel

€ / $
compliance and risk
en
Indonesia: customs in the country of 17508 islands
17-05-2020

Indonesia is the largest economy in the Association of Southeast Asian Nations (ASEAN). It represents about 35% of the region's GDP and has a population of 264 million inhabitants. An interesting trading partner for sure! In this article, you will learn a brief history of Indonesia and, in the context, the history of the Directorate General of Customs and Excise (DGCE), which has to manage export-import operations in the world's largest island country.

Wisnu Nugrahini

€ / $
customs administrations; organisations
en
Indonesia: customs in the country of 17508 islands
17-05-2020

Indonesia is the largest economy in the Association of Southeast Asian Nations (ASEAN). It represents about 35% of the region's GDP and has a population of 264 million inhabitants. An interesting trading partner for sure! In this article, you will learn a brief history of Indonesia and, in the context, the history of the Directorate General of Customs and Excise (DGCE), which has to manage export-import operations in the world's largest island country.

Wisnu Nugrahini

€ / $
customs administrations; organisations
en, pt
Interview with the Senior Appraiser of machinery and equipment in Brazil
13-05-2020

We are honored to introduce a new member of the editorial board of the Customs Compliance & Risk Management journal - Mr. Roberto Raya da Silva from Brazil, the expert in foreign trade, customs valuation, and tariff classification. Mr. Raya is an Accredited Engineer from the Federal Revenue Service for launching technical reports to customs. He became the first Senior Appraiser for the machinery and equipment section in Brazil.

Enrika Naujokė, Roberto Raya da Silva

classification of goods
en, pt
Interview with the Senior Appraiser of machinery and equipment in Brazil
13-05-2020

We are honored to introduce a new member of the editorial board of the Customs Compliance & Risk Management journal - Mr. Roberto Raya da Silva from Brazil, the expert in foreign trade, customs valuation, and tariff classification. Mr. Raya is an Accredited Engineer from the Federal Revenue Service for launching technical reports to customs. He became the first Senior Appraiser for the machinery and equipment section in Brazil.

Enrika Naujokė, Roberto Raya da Silva

classification of goods
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