Showing 97-112 of 1396

Articles

en, lt, ru
About the customs broker courses, profession, and studies
27-02-2021

31 March 2021, online training courses for persons wishing to provide customs representation services are launching. About these courses, the profession of customs broker and studies in the field of customs in general, we talk to the representatives of the partners organizing the courses: Prof. Dr. Astrida Miceikiene, Chancellor of the Academy of Agriculture of Vytautas Magnus University, Akvile Alauskaitė, Head of the Study Programs of the University of Applied Social Sciences, and Enrika Naujoke, Head of the Lithuanian Customs Practitioners Association.

Customs Practitioners Association

studies and training
en, lt, ru
About the customs broker courses, profession, and studies
27-02-2021

31 March 2021, online training courses for persons wishing to provide customs representation services are launching. About these courses, the profession of customs broker and studies in the field of customs in general, we talk to the representatives of the partners organizing the courses: Prof. Dr. Astrida Miceikiene, Chancellor of the Academy of Agriculture of Vytautas Magnus University, Akvile Alauskaitė, Head of the Study Programs of the University of Applied Social Sciences, and Enrika Naujoke, Head of the Lithuanian Customs Practitioners Association.

Customs Practitioners Association

studies and training
lt
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje
27-02-2021

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

Dr. Gediminas Valantiejus

customs duty and taxes, customs inspections and controls
lt
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje
27-02-2021

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

Dr. Gediminas Valantiejus

customs duty and taxes, customs inspections and controls
lt
LR teisinės aktualijos: vasaris 2021
27-02-2021

2020.01.30-2021.02.26 aktualijų temos: muitinės įstaigų klasifikatorius; valiutų, naudojamų deklaruojant prekes Lietuvos muitinei, sąrašas; muitinės prižiūrimų prekių sunaikinimas; konfiskuotų, pripažintų bešeimininkėmis prekių, neturinčių Sąjungos prekių muitinio statuso, pardavimas elektroniniuose aukcionuose; ne maisto gaminio draudimas išleisti/ išleidimas į laisvą apyvartą.

UAB Muita

national legislation
lt
LR teisinės aktualijos: vasaris 2021
27-02-2021

2020.01.30-2021.02.26 aktualijų temos: muitinės įstaigų klasifikatorius; valiutų, naudojamų deklaruojant prekes Lietuvos muitinei, sąrašas; muitinės prižiūrimų prekių sunaikinimas; konfiskuotų, pripažintų bešeimininkėmis prekių, neturinčių Sąjungos prekių muitinio statuso, pardavimas elektroniniuose aukcionuose; ne maisto gaminio draudimas išleisti/ išleidimas į laisvą apyvartą.

UAB Muita

national legislation
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin of goods
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin of goods
en
UK car import to Ireland
25-02-2021

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

customs duty and taxes
en
UK car import to Ireland
25-02-2021

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

customs duty and taxes
en
One month of Brexit at the French 'smart border'
20-02-2021

Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.

Cyrille Chatail

en
One month of Brexit at the French 'smart border'
20-02-2021

Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.

Cyrille Chatail

lt
Interviu su atstovo muitinėje kursų lektore: prekių deklaravimo tema
20-02-2021

Kalbiname Ingridą Kemežienę, mokesčių ekspertę, dirbančią advokatų kontoroje „Ellex Valiūnas ir partneriai”. Ingrida yra pati įgijusi atstovo muitinėje kvalifikaciją. Rengiamuose internetiniuose Asmenų, pageidaujančių teikti atstovavimo muitinėje paslaugas, mokymo kursuose Ingrida pasirinko paruošti paskaitą prekių deklaravimo tema.

Ingrida Kemežienė, Enrika Naujokė

studies and training
lt
Interviu su atstovo muitinėje kursų lektore: prekių deklaravimo tema
20-02-2021

Kalbiname Ingridą Kemežienę, mokesčių ekspertę, dirbančią advokatų kontoroje „Ellex Valiūnas ir partneriai”. Ingrida yra pati įgijusi atstovo muitinėje kvalifikaciją. Rengiamuose internetiniuose Asmenų, pageidaujančių teikti atstovavimo muitinėje paslaugas, mokymo kursuose Ingrida pasirinko paruošti paskaitą prekių deklaravimo tema.

Ingrida Kemežienė, Enrika Naujokė

studies and training
en
U.S. export law between third countries
16-02-2021

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can extend to shipments that do not physically involve the U.S.

Samuel Draginich

export control
en
U.S. export law between third countries
16-02-2021

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can extend to shipments that do not physically involve the U.S.

Samuel Draginich

export control
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
15-02-2021

With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.

Thomas Woodtli

electronic systems; novel technologies
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
15-02-2021

With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.

Thomas Woodtli

electronic systems; novel technologies
en, lt, ru
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

customs duty and taxes, origin of goods
en, lt, ru
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

customs duty and taxes, origin of goods
en, lt, ru
Significance of guidelines, explanatory notes and other "soft law" acts
13-02-2021

In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are considered soft law. Practical examples of informal law in the field of customs are the Guidelines for Customs Valuation of Goods, the Customs Valuation Compendium, the Transit Guide. What is the significance of these documents in practice?

Andrius Košel

national legislation
en, lt, ru
Significance of guidelines, explanatory notes and other "soft law" acts
13-02-2021

In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are considered soft law. Practical examples of informal law in the field of customs are the Guidelines for Customs Valuation of Goods, the Customs Valuation Compendium, the Transit Guide. What is the significance of these documents in practice?

Andrius Košel

national legislation
en, lt
AEO: a look at other countries’ programmes and mutual recognition agreements
04-02-2021

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

Jovita Dobrovalskienė

SAFE, AEO
en, lt
AEO: a look at other countries’ programmes and mutual recognition agreements
04-02-2021

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

Jovita Dobrovalskienė

SAFE, AEO
en, lt
EU law news: January 2021
30-01-2021

News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk; application of the REX system; EVFTA: cumulation in Vietnam with fabrics originating in South Korea; and more!

Customs Practitioners Association

national legislation
en, lt
EU law news: January 2021
30-01-2021

News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk; application of the REX system; EVFTA: cumulation in Vietnam with fabrics originating in South Korea; and more!

Customs Practitioners Association

national legislation
lt
LR teisinės aktualijos: sausis 2021
30-01-2021

2020.12.29-2021.01.29 aktualijų sritys: intrastato statistinių ataskaitų pildymas, muitinės įstaigų teikiamų papildomų paslaugų ir jų įkainių sąrašas, leidimų taikyti tikslinio naudojimo ir perdirbimo specialiąją procedūrą išdavimas, muitinės įstaigų klasifikatorius, muitinės elektroninių paslaugų teikimo taisyklės, vidaus kontrolės įgyvendinimo Lietuvos Respublikos muitinėje tvarkos aprašas.

UAB Muita

national legislation
lt
LR teisinės aktualijos: sausis 2021
30-01-2021

2020.12.29-2021.01.29 aktualijų sritys: intrastato statistinių ataskaitų pildymas, muitinės įstaigų teikiamų papildomų paslaugų ir jų įkainių sąrašas, leidimų taikyti tikslinio naudojimo ir perdirbimo specialiąją procedūrą išdavimas, muitinės įstaigų klasifikatorius, muitinės elektroninių paslaugų teikimo taisyklės, vidaus kontrolės įgyvendinimo Lietuvos Respublikos muitinėje tvarkos aprašas.

UAB Muita

national legislation
lt
AEO kriterijai: asmenų, padariusių pažeidimus, atitikties vertinimas
28-01-2021

Vienas kriterijų, kuriais remiantis suteikiamas įgaliotojo ekonominės veiklos vykdytojo statusas (AEO) bei išduodami tam tikri muitinės leidimai yra „nepadaryta reikšmingų arba kartotinių muitų teisės aktų ir mokesčių taisyklių pažeidimų, taip pat nėra duomenų apie sunkius nusikaltimus, susijusius su pareiškėjo ekonomine veikla“. 2020 m. gruodį įsigaliojusiu reglamentu atlikti šio kriterijaus patikslinimai. Apžvelkime, kokie jie ir aptarkime, ką daryti tuo atveju, jeigu nustatoma, kad AEO leidimo turėtojo atstovas padarė reikšmingą arba kartotinį pažeidimą, taip pat, kas laikoma tokiu pažeidimu.

Janina Zeniauskienė

SAFE, AEO
lt
AEO kriterijai: asmenų, padariusių pažeidimus, atitikties vertinimas
28-01-2021

Vienas kriterijų, kuriais remiantis suteikiamas įgaliotojo ekonominės veiklos vykdytojo statusas (AEO) bei išduodami tam tikri muitinės leidimai yra „nepadaryta reikšmingų arba kartotinių muitų teisės aktų ir mokesčių taisyklių pažeidimų, taip pat nėra duomenų apie sunkius nusikaltimus, susijusius su pareiškėjo ekonomine veikla“. 2020 m. gruodį įsigaliojusiu reglamentu atlikti šio kriterijaus patikslinimai. Apžvelkime, kokie jie ir aptarkime, ką daryti tuo atveju, jeigu nustatoma, kad AEO leidimo turėtojo atstovas padarė reikšmingą arba kartotinį pažeidimą, taip pat, kas laikoma tokiu pažeidimu.

Janina Zeniauskienė

SAFE, AEO
lt
Tarptautinė prekyba ir muitinė – knygos skaitytojo atsiliepimai
28-01-2021

Dr. Karlis Ketners, profesorius BA School of Business and Finance, Ryga, Latvija, pasidalino atsiliepimu apie nesenai perskaitytą knygą pasaulinės prekybos ir muitų tema.

UAB Muita

studies and training
lt
Tarptautinė prekyba ir muitinė – knygos skaitytojo atsiliepimai
28-01-2021

Dr. Karlis Ketners, profesorius BA School of Business and Finance, Ryga, Latvija, pasidalino atsiliepimu apie nesenai perskaitytą knygą pasaulinės prekybos ir muitų tema.

UAB Muita

studies and training
Forgot password?

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large