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lt
Kur pakankamo rūpestingumo klasifikuojant prekes ribos?
29-05-2022

Prekių tarifinis klasifikavimas - sritis, kurioje Lietuvoje dirbančiam deklarantui nesunku „užsidirbti“ administracinę nuobaudą. Nuobaudos būtų galima išvengti, jeigu pavyktų įrodyti, kad buvo klasifikuojama pakankamai rūpestingai. Teismuose vis bandoma išsiaiškinti: kurgi tos rūpestingumo ribos? Apžvelgiame aktualią bylą, kurioje ginčas kilo dėl nuobaudos, skirtos už neteisingą išmaniųjų apyrankių klasifikavimą.

Jurgita Bartninkienė

classification, violations
lt
Kur pakankamo rūpestingumo klasifikuojant prekes ribos?
29-05-2022

Prekių tarifinis klasifikavimas - sritis, kurioje Lietuvoje dirbančiam deklarantui nesunku „užsidirbti“ administracinę nuobaudą. Nuobaudos būtų galima išvengti, jeigu pavyktų įrodyti, kad buvo klasifikuojama pakankamai rūpestingai. Teismuose vis bandoma išsiaiškinti: kurgi tos rūpestingumo ribos? Apžvelgiame aktualią bylą, kurioje ginčas kilo dėl nuobaudos, skirtos už neteisingą išmaniųjų apyrankių klasifikavimą.

Jurgita Bartninkienė

classification, violations
lt
Kokią įtaką prekių klasifikavimo efektyvumui ir tikslumui daro technologijos?
29-05-2022

Viena pagrindinių diskusijų temų 2019 m. PMO konferencijoje dėl Suderintos sistemos (SS) ateities krypties buvo SS kompleksiškumas. Buvo išreikštas susirūpinimas dėl SS klasifikavimo sudėtingumo, ypač mažoms ir vidutinėms įmonėms, kurioms suteikiama galimybė dalyvauti pasaulio ekonomikoje, bet jos nebūtinai turi tam reikalingų priemonių.

Randy Rotchin

classification, e-customs
lt
Kokią įtaką prekių klasifikavimo efektyvumui ir tikslumui daro technologijos?
29-05-2022

Viena pagrindinių diskusijų temų 2019 m. PMO konferencijoje dėl Suderintos sistemos (SS) ateities krypties buvo SS kompleksiškumas. Buvo išreikštas susirūpinimas dėl SS klasifikavimo sudėtingumo, ypač mažoms ir vidutinėms įmonėms, kurioms suteikiama galimybė dalyvauti pasaulio ekonomikoje, bet jos nebūtinai turi tam reikalingų priemonių.

Randy Rotchin

classification, e-customs
lt
Sankcijos: naujas teisės aktas, galiojančių sankcijų terminai
29-05-2022

Skaitytojo klausimai: Į ką verslui svarbu atkreipti dėmesį naujame LRV nutarime dėl Tarptautinių sankcijų įstatymo įgyvendinimo? Taip pat, kada baigiasi jau galiojančių sankcijų Rusijai ir Baltarusijai terminai dėl seniau sudarytų sutarčių vykdymo?

Jurgita Stanienė

restrictions and prohibitions
lt
Sankcijos: naujas teisės aktas, galiojančių sankcijų terminai
29-05-2022

Skaitytojo klausimai: Į ką verslui svarbu atkreipti dėmesį naujame LRV nutarime dėl Tarptautinių sankcijų įstatymo įgyvendinimo? Taip pat, kada baigiasi jau galiojančių sankcijų Rusijai ir Baltarusijai terminai dėl seniau sudarytų sutarčių vykdymo?

Jurgita Stanienė

restrictions and prohibitions
lt
LR aktualijos: gegužė 2022
22-05-2022

Aktualijos 21 savaitę: paskelbtas Lietuvos Respublikos Vyriausybės nutarimas dėl Lietuvos Respublikos Tarptautinių sankcijų įstatymo įgyvendinimo; pakeistas muitinės įstaigų klasifikatorius; Vilniaus TM pakomitečio posėdis tema „Reikalavimai prašymams dėl muitinės deklaracijų taisymo arba pripažinimo negaliojančiomis“; ir daugiau naujienų!

law national
lt
LR aktualijos: gegužė 2022
22-05-2022

Aktualijos 21 savaitę: paskelbtas Lietuvos Respublikos Vyriausybės nutarimas dėl Lietuvos Respublikos Tarptautinių sankcijų įstatymo įgyvendinimo; pakeistas muitinės įstaigų klasifikatorius; Vilniaus TM pakomitečio posėdis tema „Reikalavimai prašymams dėl muitinės deklaracijų taisymo arba pripažinimo negaliojančiomis“; ir daugiau naujienų!

law national
lt
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?
22-05-2022

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

Jurgita Stanienė

customs representation, taxes
lt
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?
22-05-2022

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

Jurgita Stanienė

customs representation, taxes
en
The "dark art" of classification (challenging a BTI ruling)
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr David Savage

classification
en
The "dark art" of classification (challenging a BTI ruling)
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr David Savage

classification
en
Journals on Customs: Why should you attend the Global Webinar?
15-05-2022

On April 28th, 2022, another edition of the event 'Global Webinar: Journals on Customs' took place, during which editors of six leading journals shared their insights concerning some of the most significant topics, events and articles that have taken place in specialist editions over the past year. For me, as a young researcher, such events are of great importance, as they allow me to learn what are the current important issues in the field of global customs control. In the next few lines, I will try to outline what impressed me the most in the presentations of the speakers in the meeting.

Boryana Peycheva

sources of knowledge
en
Journals on Customs: Why should you attend the Global Webinar?
15-05-2022

On April 28th, 2022, another edition of the event 'Global Webinar: Journals on Customs' took place, during which editors of six leading journals shared their insights concerning some of the most significant topics, events and articles that have taken place in specialist editions over the past year. For me, as a young researcher, such events are of great importance, as they allow me to learn what are the current important issues in the field of global customs control. In the next few lines, I will try to outline what impressed me the most in the presentations of the speakers in the meeting.

Boryana Peycheva

sources of knowledge
en, lt
Low value - is it the market price, a result of good business negotiation skills, or fraud?
08-05-2022

The problem of declaring a low value of goods and undervaluation to customs has always been relevant, and the control of determining the correct customs value has never left the sight of customs. We provide an overview of topics and cases of the European Court of Justice explored during an international conference, which took place recently in Rotterdam.

Milda Stravinskė

value of goods
en, lt
Low value - is it the market price, a result of good business negotiation skills, or fraud?
08-05-2022

The problem of declaring a low value of goods and undervaluation to customs has always been relevant, and the control of determining the correct customs value has never left the sight of customs. We provide an overview of topics and cases of the European Court of Justice explored during an international conference, which took place recently in Rotterdam.

Milda Stravinskė

value of goods
en, lt
Port Community Systems & Customs (Part I)
04-05-2022

Customs put the pieces of the various authorities' puzzle together and release the goods with an overall decision. Therefore, among many other players, the customs administration plays an extremely important role in effective operations in the port, and close cooperation among all the stakeholders is an obvious guarantor of quality. In this part, we examine the tasks and challenges facing the logistics industry, the core mandate of customs and their challenges, and how can another dimension of effective process flow be created?

Uwe Liebschner

e-customs
en, lt
Port Community Systems & Customs (Part I)
04-05-2022

Customs put the pieces of the various authorities' puzzle together and release the goods with an overall decision. Therefore, among many other players, the customs administration plays an extremely important role in effective operations in the port, and close cooperation among all the stakeholders is an obvious guarantor of quality. In this part, we examine the tasks and challenges facing the logistics industry, the core mandate of customs and their challenges, and how can another dimension of effective process flow be created?

Uwe Liebschner

e-customs
en, lt
Port Community Systems & Customs (Part II)
04-05-2022

The aim of Port Community Systems (PCS) or trade Single Windows (SW) activities is not to replace existing systems. Rather, it is to create a sufficient landscape of electronic infrastructure and exchange mechanisms to link the administrative processes with the operation of all stakeholders involved. Collaboration/ cooperation is the key to getting everyone on board and creating the right modern environment for an effective port. This can create an attractive environment for trade and, thus, an increase of economic activities. So, what role do PCS play, and are or can they be a building block for the process?

Uwe Liebschner

e-customs
en, lt
Port Community Systems & Customs (Part II)
04-05-2022

The aim of Port Community Systems (PCS) or trade Single Windows (SW) activities is not to replace existing systems. Rather, it is to create a sufficient landscape of electronic infrastructure and exchange mechanisms to link the administrative processes with the operation of all stakeholders involved. Collaboration/ cooperation is the key to getting everyone on board and creating the right modern environment for an effective port. This can create an attractive environment for trade and, thus, an increase of economic activities. So, what role do PCS play, and are or can they be a building block for the process?

Uwe Liebschner

e-customs
de, en
Digital filing – how to keep your document management securely under control
02-05-2022

Instead of stacking file folders on shelves, more and more companies today are moving towards using systems for digital archiving. Today, people spend around two thirds of their working time processing documents. Creating, checking, sending, filing - all this costs them a lot of time and often also nerves. In the article, you will learn about the advantages of electronic archiving and what to look for when choosing digital archiving software.

Janine Lampprecht

e-customs
de, en
Digital filing – how to keep your document management securely under control
02-05-2022

Instead of stacking file folders on shelves, more and more companies today are moving towards using systems for digital archiving. Today, people spend around two thirds of their working time processing documents. Creating, checking, sending, filing - all this costs them a lot of time and often also nerves. In the article, you will learn about the advantages of electronic archiving and what to look for when choosing digital archiving software.

Janine Lampprecht

e-customs
de, en
And now it’s time to innovate – yes, you can! Three tips on how you can learn to innovate
02-05-2022

Innovation is a process that renews and updates an area, a product or a service by applying new procedures, introducing new techniques or establishing successful ideas. But what does that actually mean in practice?

Janine Lampprecht

e-customs
de, en
And now it’s time to innovate – yes, you can! Three tips on how you can learn to innovate
02-05-2022

Innovation is a process that renews and updates an area, a product or a service by applying new procedures, introducing new techniques or establishing successful ideas. But what does that actually mean in practice?

Janine Lampprecht

e-customs
de, en
ATLAS-IMPOST - off to the post office! How e-commerce and small consignments are handled now
02-05-2022

ATLAS-IMPOST was launched in Germany on the customs side in mid-January. Now there is an end to transitional solutions or the transmission of a complete data set for small consignments. For companies, the electronic customs declaration is to be made via the specially created ATLAS-IMPOST system (import clearance of postal and courier consignments).

Janine Lampprecht

e-commerce
de, en
ATLAS-IMPOST - off to the post office! How e-commerce and small consignments are handled now
02-05-2022

ATLAS-IMPOST was launched in Germany on the customs side in mid-January. Now there is an end to transitional solutions or the transmission of a complete data set for small consignments. For companies, the electronic customs declaration is to be made via the specially created ATLAS-IMPOST system (import clearance of postal and courier consignments).

Janine Lampprecht

e-commerce
en, lt
Wise Persons Group recommendations: what is the future of EU customs?
02-05-2022

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Monika Bielskienė

AEO, e-commerce, law national
en, lt
Wise Persons Group recommendations: what is the future of EU customs?
02-05-2022

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Monika Bielskienė

AEO, e-commerce, law national
en, lt
Sanctioned persons: get to know your customers and suppliers
30-04-2022

As you know, the European Union has adopted several packages of restrictive measures against the Russian Federation in the wake of the Russian war of aggression against Ukraine and restrictive measures against the Republic of Belarus in the light of the situation in Belarus. All these measures must be effectively implemented by the competent authorities and the EU economic operators. Let us discuss one of the measures - directly and indirectly sanctioned persons and how to identify them so that they do not appear among customers or suppliers.

Andrius Košel

restrictions and prohibitions
en, lt
Sanctioned persons: get to know your customers and suppliers
30-04-2022

As you know, the European Union has adopted several packages of restrictive measures against the Russian Federation in the wake of the Russian war of aggression against Ukraine and restrictive measures against the Republic of Belarus in the light of the situation in Belarus. All these measures must be effectively implemented by the competent authorities and the EU economic operators. Let us discuss one of the measures - directly and indirectly sanctioned persons and how to identify them so that they do not appear among customers or suppliers.

Andrius Košel

restrictions and prohibitions
en, lt
Who is responsible for customs compliance? or When everyone is responsible - no one is!
30-04-2022

Reader‘s question: We are a medium-sized EU manufacturing company. We import and export goods, and customs clearance is handled by customs agents. We are going to set up our own customs warehouse, apply for the AEO status and obtain authorisations for customs simplifications. We have also faced restrictions in regard to the sanctions imposed on Russia and Belarus. The question is, who in the company should be responsible for fulfilling the customs requirements and complying with them so that customs-related processes run smoothly?

Enrika Naujokė

compliance and risk management
en, lt
Who is responsible for customs compliance? or When everyone is responsible - no one is!
30-04-2022

Reader‘s question: We are a medium-sized EU manufacturing company. We import and export goods, and customs clearance is handled by customs agents. We are going to set up our own customs warehouse, apply for the AEO status and obtain authorisations for customs simplifications. We have also faced restrictions in regard to the sanctions imposed on Russia and Belarus. The question is, who in the company should be responsible for fulfilling the customs requirements and complying with them so that customs-related processes run smoothly?

Enrika Naujokė

compliance and risk management
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