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Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (II dalis)
17-07-2022

Muitinei atliekant patikrinimą įmonėje, skirkite atsakingą asmenį, kuris žino savo teises ir pareigas, ir atitinkamai gali instruktuoti kitus dalyvaujančius darbuotojus. Tokiu būdu negaišite laiko nebūtiniems darbams ir svarstymams, ir užtikrinsite efektyvią audito eigą. Taip pat kviečiame sužinoti, kokios klaidos yra dažniausiai nustatomos patikrinimo metu, kokios tokiais atvejais taikomos poveikio priemonės, bei kaip klaidos įtakos įmonės rizikingumo vertinimą.

Jurgita Stanienė

customs control
lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (II dalis)
17-07-2022

Muitinei atliekant patikrinimą įmonėje, skirkite atsakingą asmenį, kuris žino savo teises ir pareigas, ir atitinkamai gali instruktuoti kitus dalyvaujančius darbuotojus. Tokiu būdu negaišite laiko nebūtiniems darbams ir svarstymams, ir užtikrinsite efektyvią audito eigą. Taip pat kviečiame sužinoti, kokios klaidos yra dažniausiai nustatomos patikrinimo metu, kokios tokiais atvejais taikomos poveikio priemonės, bei kaip klaidos įtakos įmonės rizikingumo vertinimą.

Jurgita Stanienė

customs control
en, lt
Some business-relevant highlights from the 6th Customs Practitioners' Conference
17-07-2022

In June 2022, the 6th Customs Practitioners‘ Conference took place in Lithuania. The importance of customs in the context of the war in Ukraine, challenges for business and the role of customs professionals in helping top-level managers to make strategic decisions and ensure compliance with them, as well as related liability issues, were emphasised. We invite you to familiarise yourself with what was discussed and pointed out by several speakers.

knowledge
en, lt
Some business-relevant highlights from the 6th Customs Practitioners' Conference
17-07-2022

In June 2022, the 6th Customs Practitioners‘ Conference took place in Lithuania. The importance of customs in the context of the war in Ukraine, challenges for business and the role of customs professionals in helping top-level managers to make strategic decisions and ensure compliance with them, as well as related liability issues, were emphasised. We invite you to familiarise yourself with what was discussed and pointed out by several speakers.

knowledge
en, lt
A coffee break with… Michael Lux
10-07-2022

If you had the chance to talk to an expert who was working on the Union Customs Code (UCC), what would you ask? … Questions we asked: What your suggestions do we find in the UCC? What are you especially proud of about the UCC? What could have been done differently? What would be your advice for the users of the UCC? And more! Grab cup of coffee and enjoy our interview with Michael Lux.

Michael Lux, Enrika Naujokė

knowledge, law national
en, lt
A coffee break with… Michael Lux
10-07-2022

If you had the chance to talk to an expert who was working on the Union Customs Code (UCC), what would you ask? … Questions we asked: What your suggestions do we find in the UCC? What are you especially proud of about the UCC? What could have been done differently? What would be your advice for the users of the UCC? And more! Grab cup of coffee and enjoy our interview with Michael Lux.

Michael Lux, Enrika Naujokė

knowledge, law national
en, lt
Customs broker’s profession: national peculiarities in the EU
10-07-2022

The importance of the customs broker’s profession (also called ‘customs representatives’, ‘customs agents’) is growing in the supply chain. In the complex and ever-changing legal, technological, and geopolitical environment, they serve traders, customs and society by acting as a trade compliance checkpoint before submitting data to customs. Knowledge and ethical requirements are very high; therefore, the standardisation theme is topical. We look at some standards and provide an overview of the national differences of several EU member states and share some related thoughts.

Assoc Prof Dr Momchil Antov, Enrika Naujokė, Athanassios Pantazis

customs representation
en, lt
Customs broker’s profession: national peculiarities in the EU
10-07-2022

The importance of the customs broker’s profession (also called ‘customs representatives’, ‘customs agents’) is growing in the supply chain. In the complex and ever-changing legal, technological, and geopolitical environment, they serve traders, customs and society by acting as a trade compliance checkpoint before submitting data to customs. Knowledge and ethical requirements are very high; therefore, the standardisation theme is topical. We look at some standards and provide an overview of the national differences of several EU member states and share some related thoughts.

Assoc Prof Dr Momchil Antov, Enrika Naujokė, Athanassios Pantazis

customs representation
en
Customs Control Club: What customs should not be, what customs is today, and what customs should be tomorrow?
03-07-2022

This year, the D. A. Tsenov Academy of Economics created a Customs Control Club. The main idea of it is for students to understand why customs is an important factor in international trade and what its significance is for the state and society. At the end of the first season, students were asked to write an essay on what customs should not be, what customs is today, and what customs should be tomorrow.

Neli Doinova, Bogomila Kadieva, Neirin Remzi, Isabella Alenina, Todor Doychev

knowledge
en
Customs Control Club: What customs should not be, what customs is today, and what customs should be tomorrow?
03-07-2022

This year, the D. A. Tsenov Academy of Economics created a Customs Control Club. The main idea of it is for students to understand why customs is an important factor in international trade and what its significance is for the state and society. At the end of the first season, students were asked to write an essay on what customs should not be, what customs is today, and what customs should be tomorrow.

Neli Doinova, Bogomila Kadieva, Neirin Remzi, Isabella Alenina, Todor Doychev

knowledge
en
Protecting importers’ information while improving Customs controls
01-07-2022

Customs administrations and trade operators both want to reduce the complexity of compiling and exchanging data. However, there can be tension between the Customs administration’s need to access data and the company’s need to protect confidential information. This article presents two solutions for analysing and reporting data which ensure strong data protection by allowing access to the data without the need to move them around.

Jeff Rittener

e-customs
en
Protecting importers’ information while improving Customs controls
01-07-2022

Customs administrations and trade operators both want to reduce the complexity of compiling and exchanging data. However, there can be tension between the Customs administration’s need to access data and the company’s need to protect confidential information. This article presents two solutions for analysing and reporting data which ensure strong data protection by allowing access to the data without the need to move them around.

Jeff Rittener

e-customs
en
Some thoughts on Customs role in sustainable development
01-07-2022

This article looks at how Singapore Customs strives to bring efficiency in the management of trade operations to lower their impact on the environment as well as at the initiatives it has taken to support environmental policies.

compliance and risk management
en
Some thoughts on Customs role in sustainable development
01-07-2022

This article looks at how Singapore Customs strives to bring efficiency in the management of trade operations to lower their impact on the environment as well as at the initiatives it has taken to support environmental policies.

compliance and risk management
en
Some common questions about the HS, and how to change it to meet needs
01-07-2022

Good trade-related policy requires good trade data. While it may occasionally be necessary to implement policies and trade measures without a data-driven understanding of the underlying trade, there is always the risk that doing so could deliver unpredictable results or miss the desired objectives. Good trade data is also essential for monitoring and assessing the implementation of trade policies.

Gael Grooby

classification
en
Some common questions about the HS, and how to change it to meet needs
01-07-2022

Good trade-related policy requires good trade data. While it may occasionally be necessary to implement policies and trade measures without a data-driven understanding of the underlying trade, there is always the risk that doing so could deliver unpredictable results or miss the desired objectives. Good trade data is also essential for monitoring and assessing the implementation of trade policies.

Gael Grooby

classification
en
Moving goods in a circular business model: challenges and way ahead
01-07-2022

Global trade has experienced intense challenges for the past two years, with supply chains facing unprecedented pressures during the COVID-19 pandemic and more recently with the Russia-Ukraine war on the European continent.

Florence Binta Diao-Gueye

export, import
en
Moving goods in a circular business model: challenges and way ahead
01-07-2022

Global trade has experienced intense challenges for the past two years, with supply chains facing unprecedented pressures during the COVID-19 pandemic and more recently with the Russia-Ukraine war on the European continent.

Florence Binta Diao-Gueye

export, import
en
Supporting the green transition: challenges and way forward
01-07-2022

The WCO is celebrating its 70th anniversary this year and is taking this opportunity to look back at what it has achieved as well as at ways of responding to current challenges. One pressing issue is how to support the transition to a climate-neutral economy.

Kunio Mikuriya

law international, trade policy
en
Supporting the green transition: challenges and way forward
01-07-2022

The WCO is celebrating its 70th anniversary this year and is taking this opportunity to look back at what it has achieved as well as at ways of responding to current challenges. One pressing issue is how to support the transition to a climate-neutral economy.

Kunio Mikuriya

law international, trade policy
en, lt
Types of import and export declarations in the EU: have you set the code correctly?
30-06-2022

In the case of the import or export of goods, you will be required to enter one of the following codes in the first subdivision of box 1 of the Single Administrative Document (SAD): IM, EX, EU, CO. These codes indicate the countries or territories to/from which the consignment is transported and the customs status of the goods. Let’s look at what the codes mean, and in what cases, which code should be used.

Zofija Pečiukonienė

customs declaration
en, lt
Types of import and export declarations in the EU: have you set the code correctly?
30-06-2022

In the case of the import or export of goods, you will be required to enter one of the following codes in the first subdivision of box 1 of the Single Administrative Document (SAD): IM, EX, EU, CO. These codes indicate the countries or territories to/from which the consignment is transported and the customs status of the goods. Let’s look at what the codes mean, and in what cases, which code should be used.

Zofija Pečiukonienė

customs declaration
en
Ukraine customs-related news: June/July 2022
30-06-2022

News at a glance: cancellation of quotas and established licensing for export of rye and fertilisers; invitation to Ukraine to join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods; expanded list of goods prohibited for export; EU and UK suspend import duties on Ukrainian goods; new rules of administrative responsibility for infringements of customs formalities; and more news.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine customs-related news: June/July 2022
30-06-2022

News at a glance: cancellation of quotas and established licensing for export of rye and fertilisers; invitation to Ukraine to join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods; expanded list of goods prohibited for export; EU and UK suspend import duties on Ukrainian goods; new rules of administrative responsibility for infringements of customs formalities; and more news.

Iryna Pavlenko, Oleg Kyryievskyi

law national
lt
Prekių iš specialiųjų fiskalinių teritorijų įvežimas: T2F, T2LF ir išleidimas į laisvą apyvartą
30-06-2022

Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?

import, taxes
lt
Prekių iš specialiųjų fiskalinių teritorijų įvežimas: T2F, T2LF ir išleidimas į laisvą apyvartą
30-06-2022

Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?

import, taxes
en
Financial consequences of indirect customs representation mode in the EU
26-06-2022

According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.

Anouck-Préscillia Biernaux

customs representation
en
Financial consequences of indirect customs representation mode in the EU
26-06-2022

According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.

Anouck-Préscillia Biernaux

customs representation
lt
ES aktualijos: birželis 2022
26-06-2022

Naujienos 25 savaitę: klasifikavimas nesukomplektuotos ar nebaigtos gaminti prekės, skirtos durų staktoms ir slenksčiams gaminti; importuojamoms Kinijos kilmės aliuminio ekstruzijoms nustatomas antidempingo muitas; papildomi importo muitai cukraus sektoriuje; TIR konvencijos pakeitimai; pratęstas ribojamųjų priemonių taikymas, reaguojant į neteisėtą Krymo ir Sevastopolio aneksiją; ir daugiau atnaujinimų!

law national
lt
ES aktualijos: birželis 2022
26-06-2022

Naujienos 25 savaitę: klasifikavimas nesukomplektuotos ar nebaigtos gaminti prekės, skirtos durų staktoms ir slenksčiams gaminti; importuojamoms Kinijos kilmės aliuminio ekstruzijoms nustatomas antidempingo muitas; papildomi importo muitai cukraus sektoriuje; TIR konvencijos pakeitimai; pratęstas ribojamųjų priemonių taikymas, reaguojant į neteisėtą Krymo ir Sevastopolio aneksiją; ir daugiau atnaujinimų!

law national
lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
26-06-2022

Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.

Jurgita Stanienė

customs control
lt
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
26-06-2022

Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.

Jurgita Stanienė

customs control
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