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Articles

lt
Administracinė atsakomybė: deklarantus džiuginanti tendencija
30-03-2020

Šių metų pradžios teismų praktika užtikrintai perėmė 2019 m. pabaigoje suformuotą požiūrį į deklarantų atliekamas funkcijas. Ši tendencija negali nedžiuginti, kadangi formalaus deklarantų veiksmų vertinimo administracinės atsakomybės kontekste atsisakymas ne tik leidžia sutaupyti reikšmingus administracinius resursus, bet ir užtikrina ramybės ir stabilumo jausmą susijusiems su muitinės formalumų atlikimu asmenims, grąžina susidomėjimą muitinės tarpininko profesija.

Andrius Košel

€ / $
classification of goods
lt
Administracinė atsakomybė: deklarantus džiuginanti tendencija
30-03-2020

Šių metų pradžios teismų praktika užtikrintai perėmė 2019 m. pabaigoje suformuotą požiūrį į deklarantų atliekamas funkcijas. Ši tendencija negali nedžiuginti, kadangi formalaus deklarantų veiksmų vertinimo administracinės atsakomybės kontekste atsisakymas ne tik leidžia sutaupyti reikšmingus administracinius resursus, bet ir užtikrina ramybės ir stabilumo jausmą susijusiems su muitinės formalumų atlikimu asmenims, grąžina susidomėjimą muitinės tarpininko profesija.

Andrius Košel

€ / $
classification of goods
lt
Tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinis reguliavimas: istorinės pamokos bei ateities perspektyvos verslui
30-03-2020

Pastaruoju metu (pavyzdžiui, 2020 m. kovo 5 d. Maskvoje vykusioje tarptautinėje konferencijoje „EAEC and EU - Prospects for 2020") bent jau specialistų ir praktikų diskusijose vėl yra bandoma kelti klausimą dėl tarptautinę prekybą reguliuojančių ES bei Rusijos Federacijos muitų teisės šaltinių (muitinės kodeksų) derinimo ar net bendros ekonominės erdvės „nuo Lisabonos iki Vladivostoko“ kūrimo. Atsižvelgiant į tai, tikslinga detaliau apžvelgti tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinio reguliavimo raidos patirtį bei perspektyvas, kurios aktualios ne tik politiniu, bet ir praktiniu, verslo požiūriu, ypač ir Lietuvos verslo subjektams (prekybininkams, importuotojams, eksportuotojams, transporto įmonėms) dalyvaujantiems dvišalėje tarptautinėje prekyboje.

Dr. Gediminas Valantiejus

international agreements, etc.
lt
Tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinis reguliavimas: istorinės pamokos bei ateities perspektyvos verslui
30-03-2020

Pastaruoju metu (pavyzdžiui, 2020 m. kovo 5 d. Maskvoje vykusioje tarptautinėje konferencijoje „EAEC and EU - Prospects for 2020") bent jau specialistų ir praktikų diskusijose vėl yra bandoma kelti klausimą dėl tarptautinę prekybą reguliuojančių ES bei Rusijos Federacijos muitų teisės šaltinių (muitinės kodeksų) derinimo ar net bendros ekonominės erdvės „nuo Lisabonos iki Vladivostoko“ kūrimo. Atsižvelgiant į tai, tikslinga detaliau apžvelgti tarptautinės prekybos tarp ES ir Rusijos Federacijos teisinio reguliavimo raidos patirtį bei perspektyvas, kurios aktualios ne tik politiniu, bet ir praktiniu, verslo požiūriu, ypač ir Lietuvos verslo subjektams (prekybininkams, importuotojams, eksportuotojams, transporto įmonėms) dalyvaujantiems dvišalėje tarptautinėje prekyboje.

Dr. Gediminas Valantiejus

international agreements, etc.
lt
Muitinės praktikų asociacijos renginiai (internete)
30-03-2020

2020-04-02 nuo 10 val. iki 11 val. kviečiame dalyvauti internetinėje diskusijoje "Muitinės formalumų aktualijos pandemijos laikotarpiu" su Muitinės departamento Muitinės procedūrų skyriaus vedėja Neringa Motiejūnaite. Dalyvavimas nemokamas, vietų skaičius ribotas. Daugiau informacijos ir registracija.

lt
Muitinės praktikų asociacijos renginiai (internete)
30-03-2020

2020-04-02 nuo 10 val. iki 11 val. kviečiame dalyvauti internetinėje diskusijoje "Muitinės formalumų aktualijos pandemijos laikotarpiu" su Muitinės departamento Muitinės procedūrų skyriaus vedėja Neringa Motiejūnaite. Dalyvavimas nemokamas, vietų skaičius ribotas. Daugiau informacijos ir registracija.

lt
Susitikite su ekspertais ir pasisemkite žinių elektroninėje erdvėje!
29-03-2020

Kviečiame nepraleisti progos pasinaudoti ypatingu UAB "Muita" mokymų pasiūlymu, skirtu šiam sudėtingam pandemijos laikotarpiui. Bet kurio pasirinkto mokymo kaina dalyviui 150 Eur (be PVM)! Be to, kiekvienam dalyviui dovanojame pasirinktą video mokymą (sąrašas žemiau). Visi mokymai vyks elektroninėje erdvėje!

lt
Susitikite su ekspertais ir pasisemkite žinių elektroninėje erdvėje!
29-03-2020

Kviečiame nepraleisti progos pasinaudoti ypatingu UAB "Muita" mokymų pasiūlymu, skirtu šiam sudėtingam pandemijos laikotarpiui. Bet kurio pasirinkto mokymo kaina dalyviui 150 Eur (be PVM)! Be to, kiekvienam dalyviui dovanojame pasirinktą video mokymą (sąrašas žemiau). Visi mokymai vyks elektroninėje erdvėje!

en, lt, ru
Coronavirus: Customs Response
25-03-2020

People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization (WHO) and United Nations (UN) to use as a reference for Customs contingency/emergency plans.

Leonardo Macedo

customs administrations; organisations
en, lt, ru
Coronavirus: Customs Response
25-03-2020

People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization (WHO) and United Nations (UN) to use as a reference for Customs contingency/emergency plans.

Leonardo Macedo

customs administrations; organisations
en
Trade Tariffs Types - Keep an Open Mind
25-03-2020

Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs debate and to keep an open mind to the existence of different types of tariffs.

Leonardo Macedo

€ / $
duty, relief, returned goods
en
Trade Tariffs Types - Keep an Open Mind
25-03-2020

Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs debate and to keep an open mind to the existence of different types of tariffs.

Leonardo Macedo

€ / $
duty, relief, returned goods
en, pt
Interpretation of the HS: Is the drone a chameleon?
25-03-2020

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the Harmonized System follow the technological evolution of goods?

Roberto Raya da Silva

€ / $
classification of goods
en, pt
Interpretation of the HS: Is the drone a chameleon?
25-03-2020

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the Harmonized System follow the technological evolution of goods?

Roberto Raya da Silva

€ / $
classification of goods
en
Classification of alcoholic products in the EU
25-03-2020

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

Dr. David Savage

€ / $
classification of goods
en
Classification of alcoholic products in the EU
25-03-2020

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

Dr. David Savage

€ / $
classification of goods
en, lt, ru
CLASS consultation – assistance in classifying goods in the EU
25-03-2020

In order to classify goods properly, we need to review numerous documents that we find on various websites: classification conclusions, regulations, court rulings, and much more. Emphasizing the importance of correct classification of goods and facilitating this process, the European Commission has introduced a new database called CLASS consultation. I will give an overview of what we find in it and how to use it.

Ingrida Sakalienė

€ / $
classification of goods, electronic systems
en, lt, ru
CLASS consultation – assistance in classifying goods in the EU
25-03-2020

In order to classify goods properly, we need to review numerous documents that we find on various websites: classification conclusions, regulations, court rulings, and much more. Emphasizing the importance of correct classification of goods and facilitating this process, the European Commission has introduced a new database called CLASS consultation. I will give an overview of what we find in it and how to use it.

Ingrida Sakalienė

€ / $
classification of goods, electronic systems
en
Tariff classification of goods in the EU – the practice of Baltic States
25-03-2020

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

Dr. Gediminas Valantiejus

€ / $
classification of goods
en
Tariff classification of goods in the EU – the practice of Baltic States
25-03-2020

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

Dr. Gediminas Valantiejus

€ / $
classification of goods
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek, Anja van der Horst

€ / $
release for free circulation
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek, Anja van der Horst

€ / $
release for free circulation
en, ru
Obligations of importers supplying goods to territory of Russia with regard to labelling products
25-03-2020

The Eurasian Economic Union (hereinafter referred to as the “EAEU”) is an international organization including five countries – the Russian Federation, Belarus, Kazakhstan, Armenia and Kyrgyzstan, which is intended to create a “Single Economic Space” in the former Soviet countries. Within its framework, a number of legal acts were adopted, in accordance with which the EAEU member countries agreed to ensure the safety of goods . This is to be achieved by virtue of ensuring compliance of goods and manufacturing conditions with the requirements of technical regulations (hereinafter referred to as the “TRs”) implemented on the territories of the states which are parties to the organization . Such TRs apply to goods of both national and foreign origin. The confirmation of conformity of goods with the safety requirements established by TRs shall inter alia be made by means of labelling the goods with an EAC logo.

Fedor Kozlov, Svetlana Seregina

non-tariff measures; prohibitions and restrictions
en, ru
Obligations of importers supplying goods to territory of Russia with regard to labelling products
25-03-2020

The Eurasian Economic Union (hereinafter referred to as the “EAEU”) is an international organization including five countries – the Russian Federation, Belarus, Kazakhstan, Armenia and Kyrgyzstan, which is intended to create a “Single Economic Space” in the former Soviet countries. Within its framework, a number of legal acts were adopted, in accordance with which the EAEU member countries agreed to ensure the safety of goods . This is to be achieved by virtue of ensuring compliance of goods and manufacturing conditions with the requirements of technical regulations (hereinafter referred to as the “TRs”) implemented on the territories of the states which are parties to the organization . Such TRs apply to goods of both national and foreign origin. The confirmation of conformity of goods with the safety requirements established by TRs shall inter alia be made by means of labelling the goods with an EAC logo.

Fedor Kozlov, Svetlana Seregina

non-tariff measures; prohibitions and restrictions
en
Export and import process in India
25-03-2020

India is a developing country and one of the biggest economies in the world. There is a huge potential for international trade! Export and import processes are an important part of international trade and should be thoroughly planned in advance. In this article, we provide a step-by-step overview of what should be considered to ensure compliance with regulations and successful export and import processes in India.

Paresh Solanki

€ / $
procedures and declarations
en
Export and import process in India
25-03-2020

India is a developing country and one of the biggest economies in the world. There is a huge potential for international trade! Export and import processes are an important part of international trade and should be thoroughly planned in advance. In this article, we provide a step-by-step overview of what should be considered to ensure compliance with regulations and successful export and import processes in India.

Paresh Solanki

€ / $
procedures and declarations
en
Postal Challenges: The Import of Low Value Consignments from 2021 in the EU
25-03-2020

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Milda Stravinskė

e-commerce, value added tax (VAT)
en
Postal Challenges: The Import of Low Value Consignments from 2021 in the EU
25-03-2020

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Milda Stravinskė

e-commerce, value added tax (VAT)
en, lt
Tariff preferences and human rights
25-03-2020

The European Union's Generalised Scheme of Preferences helps developing countries by making it easier for them to export their products to the EU. This is done in the form of reduced tariffs for their goods when entering the EU market. However, the reduction is granted only if certain conditions are met. In this article, we overview a recent case of withdrawing preferences from one country which failed to meet the conditions. It is important for EU importers to monitor such changes because higher import duties will be applicable after the withdrawal is enforced.

Andrius Košel

€ / $
origin of goods
en, lt
Tariff preferences and human rights
25-03-2020

The European Union's Generalised Scheme of Preferences helps developing countries by making it easier for them to export their products to the EU. This is done in the form of reduced tariffs for their goods when entering the EU market. However, the reduction is granted only if certain conditions are met. In this article, we overview a recent case of withdrawing preferences from one country which failed to meet the conditions. It is important for EU importers to monitor such changes because higher import duties will be applicable after the withdrawal is enforced.

Andrius Košel

€ / $
origin of goods
en, lt, ru
Lithuanian Customs Activity Report 2019
25-03-2020

The Lithuanian Customs annually publishes the Customs Activity Report for the previous year. Let us take a look at some of the information in the report, starting with what, in our opinion, is the most important for the business - the results of the on-the-spot post-clearance audits, showing where the business make costly mistakes.

Enrika Naujokė

€ / $
customs administrations; organisations
en, lt, ru
Lithuanian Customs Activity Report 2019
25-03-2020

The Lithuanian Customs annually publishes the Customs Activity Report for the previous year. Let us take a look at some of the information in the report, starting with what, in our opinion, is the most important for the business - the results of the on-the-spot post-clearance audits, showing where the business make costly mistakes.

Enrika Naujokė

€ / $
customs administrations; organisations
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