Articles

Autonominių Bendrojo muitų tarifo muitų taikymo stabdymas; Kombinuotosios nomenklatūros (KN) nauja versija, KN paaiškinimų pakeitimai, reglamentai dėl tam tikrų prekių klasifikavimo, komunikatas … dėl sprendimų, susijusių su privalomąja tarifine informacija ir kita.

As the AEO authorizations require a complex monitoring, with the necessary integration of a number of business departments, it makes sense to integrate this monitoring in the annual audits of … the company's internal quality management system, for example, under ISO certifications.

Prekių tarifinį klasifikavimą lemiantis kriterijus paprastai turi būti nustatytas atsižvelgiant į šių prekių objektyvius požymius ir objektyvias savybes, kurie išvardyti KN pozicijos aprašyme … ir skyriaus ar skirsnio pastabose. Tačiau kuriant pažangius techninius sprendinius, susiduriama su tokių prietaisų priskyrimo konkrečioms KN nomenklatūros pozicijoms problematika.

The Court of Justice addressed the question whether a tax authority can rebut company’s right to apply a 0% VAT rate on the transaction of goods' supply where the goods are exported to a destination … outside the territory of the EU, considering that there had been no supply because, after the goods were exported, the tax authorities found that the person acquiring those goods was not the person stated on the supplier's VAT invoice but another entity which has not been identified.

Ankstesniuose straipsniuose mes aptarinėjome panašaus laikotarpio ir aplinkybių, tačiau absoliučiai priešingus savo išvadomis Klaipėdos apygardos teismo procesinius sprendimus. Juose teismai … sprendė klausimą, ar deklarantai gali ir turi pasitikėti nepriklausomo turto vertintojo išvadomis deklaruodami prekių vertę. Tąkart mes kritikavome pastarąją nutartį. Šįkart, sukurdamas reikšmingesnes to pasekmes, ją sukritikavo ir Lietuvos Aukščiausiasis Teismas.

Ar laivo eksploatavimo atliekoms – ramsčiams, profiliams ir panašiam metalo laužui, naudotam krovinio sukrovimui - turi būti įforminama importo procedūra? Kokie reikalavimai taikomi tokių atliekų … įvežimui?

Identifying shipments containing prohibited or smuggled goods is somewhat like searching for the proverbial “needle in a haystack” for Customs officers. Let’s keep this image in mind: modern … container ships are like massive “haystacks,” each carrying up to 20,000 containers. It’s the same with planes: while the volume of goods they carry is less impressive, it is still substantial, and the rise of e-commerce has generated fleets of all-cargo aircraft carrying thousands of individual parcels across the globe.

The availability of quality and timely electronic data in a standardized and harmonized manner underpins the effective use of information and communication technologies (ICT) for modern border … procedures. Some of the common challenges relating to data requirements for various Customs and border clearance processes include redundancy, proprietary or bespoke standards, poor structure and definition, and fragmented or excessive data requirements.

At the 2019 WCO Council Sessions, Members endorsed a new Strategic Plan for the 2019-2022 period, comprising nine priorities that the WCO Secretariat should focus on: Coordinated Border Management, … Safety and Security, the Revised Kyoto Convention, E-Commerce, the Harmonized System, the Capacity Building Strategy, Performance Measurement, Integrity, and Digital Customs and Data Analytics. In this article, I will take up each of these topics in turn, explaining what we have recently done in these areas, and what is yet to come.

The WCO continued to assist its Members in implementing the Revenue Package, which provides guidance and best practices for improving the efficiency and effectiveness of revenue collection, as … well as in implementing an advance ruling system for classification and origin, as required under the World Trade Organization’s (WTO) Trade Facilitation Agreement (TFA).

The TFA entered into force on 22 February 2017. Since its launch in June 2014, the Mercator Programme has been the WCO’s strategic initiative aimed at assisting governments worldwide in implementing … the TFA in an expeditious and consistent manner by applying WCO instruments and tools, as the TFA’s provisions relate, to a large extent, to Customs procedures.

Since its launch in June 2014, the Mercator Programme has become the WCO’s flagship capacity building programme aimed at assisting Member administrations implement the WTO Trade Facilitation … Agreement (TFA) in a uniform manner. The Programme promotes harmonized implementation, provides “tailor-made” technical assistance and capacity building, and facilitates effective coordination amongst all interested stakeholders.

In June 2019, experts in Customs, trade, transport, logistics and technology gathered in Baku, Azerbaijan, to discuss matters relating to the various technologies used to manage flows of goods, … people and means of conveyance across borders, with a focus on both technological products, services and tools that are primarily physical and those that derive their primary value from data.

Improving workplace productivity and helping people get their jobs done efficiently is critical for Customs administrations that have to deal with an increase in the number of cross-border movements, … be it cargo or people.

The Botswana Unified Revenue Service recently implemented a new, modern IT system to manage their foreign trade operations. The migration from the old to the new system had to be smooth to ensure … business continuity. This article presents the rationale behind the migration, looks at the challenges and lessons learned from the process, and highlights the benefits that accrued to the government and the trade community.

Export controls are inherently challenging to implement, and no country has a perfect or fool-proof system. In this article, the Customs Department of Lithuania shares information about the specific … challenges that the country is facing with dual-use goods, and the latest actions that have been taken to mitigate risks and improve compliance by trade operators.