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Articles

en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

customs declarations and documents
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

customs declarations and documents
en, lt
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

origin of goods
en, lt
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

origin of goods
lt
Supaprastinimai, taikomi įforminant arba užbaigiant Sąjungos tranzito procedūrą: apžvalga, pažeidimai
21-11-2020

Leidimų naudotis supaprastinimais, taikomais įforminant arba užbaigiant Sąjungos tranzito procedūrą, skaičius auga – verslui naudinga supaprastinta procedūrų įforminimo tvarka. Tačiau būtina nepamiršti reikalavimų, keliamų tokioms procedūroms, išpildymo, ir ne tik kreipiantis su prašymu išduoti leidimą, bet ir naudojantis jau suteiktu leidimu. Apžvelkime reikalavimus ir dažniausiai nustatomus pažeidimus.

Birutė Grigaitienė

trade facilitation; harmonisation, simplification, transit procedures
lt
Supaprastinimai, taikomi įforminant arba užbaigiant Sąjungos tranzito procedūrą: apžvalga, pažeidimai
21-11-2020

Leidimų naudotis supaprastinimais, taikomais įforminant arba užbaigiant Sąjungos tranzito procedūrą, skaičius auga – verslui naudinga supaprastinta procedūrų įforminimo tvarka. Tačiau būtina nepamiršti reikalavimų, keliamų tokioms procedūroms, išpildymo, ir ne tik kreipiantis su prašymu išduoti leidimą, bet ir naudojantis jau suteiktu leidimu. Apžvelkime reikalavimus ir dažniausiai nustatomus pažeidimus.

Birutė Grigaitienė

trade facilitation; harmonisation, simplification, transit procedures
en
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
14-11-2020

Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.

Dr. Gediminas Valantiejus

customs duty and taxes
en
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
14-11-2020

Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.

Dr. Gediminas Valantiejus

customs duty and taxes
en
The French Customs "Smart Border" Offer for Brexit
07-11-2020

Known as the "smart border”, this technological solution aims at maintaining the fluidity of the flows of goods despite the re-establishment of customs formalities at the border. It will be applied, as from the end of the transition period, at all entry/ exit points in the Calais area and more generally in the Channel - North Sea space.

Bertrand Rager

electronic systems; novel technologies
en
The French Customs "Smart Border" Offer for Brexit
07-11-2020

Known as the "smart border”, this technological solution aims at maintaining the fluidity of the flows of goods despite the re-establishment of customs formalities at the border. It will be applied, as from the end of the transition period, at all entry/ exit points in the Calais area and more generally in the Channel - North Sea space.

Bertrand Rager

electronic systems; novel technologies
en, ru
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
04-11-2020

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

Dr. Ilona Mishchenko

infringements and sanctions, case-law
en, ru
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
04-11-2020

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

Dr. Ilona Mishchenko

infringements and sanctions, case-law
en, ru
Issues of the liability of customs brokers under the Ukrainian customs legislation
04-11-2020

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

Dr. Oleksii Fedotov

infringements and sanctions, case-law
en, ru
Issues of the liability of customs brokers under the Ukrainian customs legislation
04-11-2020

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

Dr. Oleksii Fedotov

infringements and sanctions, case-law
en
Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?
03-11-2020

In August 2020, during the 1-st Authors' Meeting, Dr. Talke Ovie emphasized the importance of knowledge: “Customs and trade law is becoming ever more complex and a way must be found to secure the transfer of know-how and knowledge in the current [Covid-19 related] situation". This inspired the topic of the second meeting "Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?", which took place on 21 October, 2020. Views were exchanged by participants from Brazil, Colombia, India, Latvia and Lithuania.

Enrika Naujokė

studies and training
en
Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?
03-11-2020

In August 2020, during the 1-st Authors' Meeting, Dr. Talke Ovie emphasized the importance of knowledge: “Customs and trade law is becoming ever more complex and a way must be found to secure the transfer of know-how and knowledge in the current [Covid-19 related] situation". This inspired the topic of the second meeting "Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?", which took place on 21 October, 2020. Views were exchanged by participants from Brazil, Colombia, India, Latvia and Lithuania.

Enrika Naujokė

studies and training
lt
LR teisės aktų pakeitimai: spalis 2020
31-10-2020

2020.09.29 - 10.28 pakeitimai susiję su: Muitinės ir reeksporto deklaracijų, pateikiamų elektroninėmis duomenų apdorojimo priemonėmis ir raštu, surašymo taisyklėmis; 2021 m. Intrastato ribų nustatymu; importuojamų pašarų kontrole; kraujo ir kraujo komponentų įvežimu.

UAB Muita

national legislation
lt
LR teisės aktų pakeitimai: spalis 2020
31-10-2020

2020.09.29 - 10.28 pakeitimai susiję su: Muitinės ir reeksporto deklaracijų, pateikiamų elektroninėmis duomenų apdorojimo priemonėmis ir raštu, surašymo taisyklėmis; 2021 m. Intrastato ribų nustatymu; importuojamų pašarų kontrole; kraujo ir kraujo komponentų įvežimu.

UAB Muita

national legislation
en, lt
EU Law News: October 2020
31-10-2020

Some of the news: Combined Nomenclature 2021; preparations for the 66th session of the Harmonized System Committee; new TARIC subheadings for protective face masks; extended period for relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19; latest edition of WCO News looks more specifically at Customs valuation.

Customs Practitioners Association

national legislation
en, lt
EU Law News: October 2020
31-10-2020

Some of the news: Combined Nomenclature 2021; preparations for the 66th session of the Harmonized System Committee; new TARIC subheadings for protective face masks; extended period for relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19; latest edition of WCO News looks more specifically at Customs valuation.

Customs Practitioners Association

national legislation
en, lt
Free of charge software and customs valuation
31-10-2020

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

Monika Bielskienė

customs value/valuation
en, lt
Free of charge software and customs valuation
31-10-2020

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

Monika Bielskienė

customs value/valuation
en, lt
New version of European Commission‘s Guidance on Customs Valuation – an overview of changes
14-11-2020

On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and economic operators and to provide a tool to facilitate the correct and harmonized application of customs legislation in the Member States. The guidance is expected to be included in the EU Customs Valuation Compendium in 2021.

Jovita Mikšienė

customs value/valuation
en, lt
New version of European Commission‘s Guidance on Customs Valuation – an overview of changes
14-11-2020

On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and economic operators and to provide a tool to facilitate the correct and harmonized application of customs legislation in the Member States. The guidance is expected to be included in the EU Customs Valuation Compendium in 2021.

Jovita Mikšienė

customs value/valuation
en, fr, lt
Some thoughts on current important issues
31-10-2020

The Lithuanian Customs Practitioners Association (LCPA) is a very dynamic organization which publishes a journal called the Customs Compliance & Risk Management Journal for Practitioners. To stimulate the exchange of ideas between Journal contributors, the Association decided to create a writers’ group which met online for the first time on 18 August 2020. Customs specialists from various backgrounds shared their perspectives on the issues they perceived to be important in their respective countries or areas of work. This article highlights some of these issues and invites you to read the Journal to learn more about the writers’ views.

Enrika Naujokė

en, fr, lt
Some thoughts on current important issues
31-10-2020

The Lithuanian Customs Practitioners Association (LCPA) is a very dynamic organization which publishes a journal called the Customs Compliance & Risk Management Journal for Practitioners. To stimulate the exchange of ideas between Journal contributors, the Association decided to create a writers’ group which met online for the first time on 18 August 2020. Customs specialists from various backgrounds shared their perspectives on the issues they perceived to be important in their respective countries or areas of work. This article highlights some of these issues and invites you to read the Journal to learn more about the writers’ views.

Enrika Naujokė

en, fr, lt
Customs Valuation, shedding light on a technical but critical topic for Customs
31-10-2020

Adam Smith, author of “The Wealth of Nations”, wrote that Customs duties have been “in use for time immemorial”. To a large extent, this assertion is correct. The practice of taxing commerce is as old as commerce itself. And where a tax must be collected, there will be disputes over rates and methods.

Kunio Mikuriya

customs value/valuation
en, fr, lt
Customs Valuation, shedding light on a technical but critical topic for Customs
31-10-2020

Adam Smith, author of “The Wealth of Nations”, wrote that Customs duties have been “in use for time immemorial”. To a large extent, this assertion is correct. The practice of taxing commerce is as old as commerce itself. And where a tax must be collected, there will be disputes over rates and methods.

Kunio Mikuriya

customs value/valuation
en, fr
WTO Customs Valuation Agreement: objectives, requirements and challenges
31-10-2020

This year marks the 25th anniversary of the entry into force of the WTO Customs Valuation Agreement (CVA). The Agreement seeks to tackle Customs clearance delays resulting from valuation verification and to ensure that the Customs value of goods entering a market are properly assessed to reflect the actual price of the goods as agreed between the buyer and seller.

customs value/valuation
en, fr
WTO Customs Valuation Agreement: objectives, requirements and challenges
31-10-2020

This year marks the 25th anniversary of the entry into force of the WTO Customs Valuation Agreement (CVA). The Agreement seeks to tackle Customs clearance delays resulting from valuation verification and to ensure that the Customs value of goods entering a market are properly assessed to reflect the actual price of the goods as agreed between the buyer and seller.

customs value/valuation
en, fr
The dynamic dual role of tariffs: insight into specific and ad valorem rates
31-10-2020

Following World War II, like-minded nations sought to create a global trading system that could help foster peace and prosperity through greater economic integration. This effort spawned the General Agreement on Tariffs and Trade (GATT), which required its members to bind their tariffs at lower levels and apply them in a non-discriminatory way (meaning if you give a concession to one country, you give it to them all).

Leonardo Macedo

customs duty and taxes
en, fr
The dynamic dual role of tariffs: insight into specific and ad valorem rates
31-10-2020

Following World War II, like-minded nations sought to create a global trading system that could help foster peace and prosperity through greater economic integration. This effort spawned the General Agreement on Tariffs and Trade (GATT), which required its members to bind their tariffs at lower levels and apply them in a non-discriminatory way (meaning if you give a concession to one country, you give it to them all).

Leonardo Macedo

customs duty and taxes
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