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en, lt
EU law news: June 2021
26-06-2021

News in week 25: prolonged safeguard measure on imports of certain steel products; anti-dumping proceeding concerning imports of certain corrosion resistant steels; restrictive measures on imports and exports from/ to Belarus; EU proposes World Customs Organization modernisation in support of a strengthened multilateral order; and more news!

law national
en, lt
EU law news: June 2021
26-06-2021

News in week 25: prolonged safeguard measure on imports of certain steel products; anti-dumping proceeding concerning imports of certain corrosion resistant steels; restrictive measures on imports and exports from/ to Belarus; EU proposes World Customs Organization modernisation in support of a strengthened multilateral order; and more news!

law national
lt
LR teisinės aktualijos: birželis 2021
26-06-2021

Birželį (iki 2021.06.27) aktualijos šiose srityse: PVM ir akcizų grąžinimas arba atsisakymas juos išieškoti; muitinės administruojamų mokesčių ir su jais susijusių sumų mokėjimo taisyklės; muitinės elektroninių paslaugų teikimo taisyklės; pašto siuntų deklaravimo, muitinio tikrinimo ir mokesčių už prekes pašto siuntose apskaičiavimo taisyklės; įvežimo bendroji deklaracija ir minimalus duomenų rinkinys; ir daugiau!

law national
lt
LR teisinės aktualijos: birželis 2021
26-06-2021

Birželį (iki 2021.06.27) aktualijos šiose srityse: PVM ir akcizų grąžinimas arba atsisakymas juos išieškoti; muitinės administruojamų mokesčių ir su jais susijusių sumų mokėjimo taisyklės; muitinės elektroninių paslaugų teikimo taisyklės; pašto siuntų deklaravimo, muitinio tikrinimo ir mokesčių už prekes pašto siuntose apskaičiavimo taisyklės; įvežimo bendroji deklaracija ir minimalus duomenų rinkinys; ir daugiau!

law national
de, en
Automated Random Sampling Control of Data Sets
25-06-2021

“In future, our tariffs will be set automatically”: This phrase is often associated with an “evolutionary” improvement of processes and innovative procedures. But who says that a machine is really doing it right? How do I know that the quality is good? Why are automated processes automatically assumed to be of good quality? The fact is that machines learn from real people. How do I check whether the quality is good?

Janine Lampprecht

e-customs
de, en
Automated Random Sampling Control of Data Sets
25-06-2021

“In future, our tariffs will be set automatically”: This phrase is often associated with an “evolutionary” improvement of processes and innovative procedures. But who says that a machine is really doing it right? How do I know that the quality is good? Why are automated processes automatically assumed to be of good quality? The fact is that machines learn from real people. How do I check whether the quality is good?

Janine Lampprecht

e-customs
en
EVFTA: proof of origin when consignments are split in a country of transit
25-06-2021

The EU-Vietnam Free Trade Agreement (EVFTA) came into force on 1 August 2020. It is one of the most noteworthy EU FTAs that have come into force in recent years as it brings closer one of the world’s largest economic blocs with the fastest-growing emerging economy in the world. Vietnam is widely considered to be the next regional powerhouse, rapidly emerging as one of the world’s premier manufacturing destinations. The EU wisely saw the value in crafting a closer partnership with Vietnam, a partnership that will undoubtedly reap immense rewards for both parties going forward. As the EVFTA is a work in progress amendments to the relevant guidance are still being made to clarify and improve its execution.

Samuel Draginich

origin of goods
en
EVFTA: proof of origin when consignments are split in a country of transit
25-06-2021

The EU-Vietnam Free Trade Agreement (EVFTA) came into force on 1 August 2020. It is one of the most noteworthy EU FTAs that have come into force in recent years as it brings closer one of the world’s largest economic blocs with the fastest-growing emerging economy in the world. Vietnam is widely considered to be the next regional powerhouse, rapidly emerging as one of the world’s premier manufacturing destinations. The EU wisely saw the value in crafting a closer partnership with Vietnam, a partnership that will undoubtedly reap immense rewards for both parties going forward. As the EVFTA is a work in progress amendments to the relevant guidance are still being made to clarify and improve its execution.

Samuel Draginich

origin of goods
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang, Toby Spink

compliance and risk management, customs control
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang, Toby Spink

compliance and risk management, customs control
lt
Eksporto AGREX ir importo AGRIM licencijos
25-06-2021

Dažnas juridinis ar fizinis asmuo eksportuodamas ar importuodamas tam tikrus žemės ūkio produktus susiduria su sunkumais muitinėje, nes neturi reikiamų licencijų ir nepateikia apie jas informacijos muitinės deklaracijoje. Svarbu iš anksto, dar prieš deklaruojant produktus muitinei, pasidomėti, ar nebus privaloma pateikti eksporto (toliau – AGREX) ar importo (toliau – AGRIM) licencijos.

VŠĮ Kaimo verslo ir rinkų plėtros agentūra

restrictions and prohibitions
lt
Eksporto AGREX ir importo AGRIM licencijos
25-06-2021

Dažnas juridinis ar fizinis asmuo eksportuodamas ar importuodamas tam tikrus žemės ūkio produktus susiduria su sunkumais muitinėje, nes neturi reikiamų licencijų ir nepateikia apie jas informacijos muitinės deklaracijoje. Svarbu iš anksto, dar prieš deklaruojant produktus muitinei, pasidomėti, ar nebus privaloma pateikti eksporto (toliau – AGREX) ar importo (toliau – AGRIM) licencijos.

VŠĮ Kaimo verslo ir rinkų plėtros agentūra

restrictions and prohibitions
en, lt
Product classification recommendation for business planning
25-06-2021

Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.

Ramutė Neniškienė

classification
en, lt
Product classification recommendation for business planning
25-06-2021

Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.

Ramutė Neniškienė

classification
de, en
Digitalisation versus the Four-eyes Principle – Data Analytics in ICS
25-06-2021

The four-eyes principle was yesterday. The future is becoming more digital. How much manual control will still be needed in the future to effectively identify process weaknesses and risks? Quality is when things are right. It is about the art of controlling processes and their quality without following on the “helicopter principle”.

Janine Lampprecht

e-customs
de, en
Digitalisation versus the Four-eyes Principle – Data Analytics in ICS
25-06-2021

The four-eyes principle was yesterday. The future is becoming more digital. How much manual control will still be needed in the future to effectively identify process weaknesses and risks? Quality is when things are right. It is about the art of controlling processes and their quality without following on the “helicopter principle”.

Janine Lampprecht

e-customs
de, en
Blockchain – What is it anyway?
25-06-2021

Since the Bitcoin boom in recent years, everyone has been talking about blockchain. The new technology is intended to ensure digital security and revolutionise transaction processes. Many equate blockchain with the digital currency Bitcoin. However, blockchain can deliver decisive advantages not only in cryptocurrency, but also in the area of customs. That is why it is important for you to know: What is blockchain anyway? How does the technology work and how could it be used in customs? We will explain that and more in this article.

Janine Lampprecht

e-customs
de, en
Blockchain – What is it anyway?
25-06-2021

Since the Bitcoin boom in recent years, everyone has been talking about blockchain. The new technology is intended to ensure digital security and revolutionise transaction processes. Many equate blockchain with the digital currency Bitcoin. However, blockchain can deliver decisive advantages not only in cryptocurrency, but also in the area of customs. That is why it is important for you to know: What is blockchain anyway? How does the technology work and how could it be used in customs? We will explain that and more in this article.

Janine Lampprecht

e-customs
de, en
Determining Customs Tariff Numbers from Images: Science Fiction
25-06-2021

Imagine uploading an image into the system, which in turn analyses which item is depicted and automatically assigns it the appropriate customs tariff number. Sounds nice, doesn’t it? Automatic image recognition would completely revolutionise the customs sector. But how could this work, and how far are we from implementation?

Janine Lampprecht

classification, e-customs
de, en
Determining Customs Tariff Numbers from Images: Science Fiction
25-06-2021

Imagine uploading an image into the system, which in turn analyses which item is depicted and automatically assigns it the appropriate customs tariff number. Sounds nice, doesn’t it? Automatic image recognition would completely revolutionise the customs sector. But how could this work, and how far are we from implementation?

Janine Lampprecht

classification, e-customs
en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Prof. Dr. Hans-Michael Wolffgang, Enrika Naujokė

sources of knowledge
en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Prof. Dr. Hans-Michael Wolffgang, Enrika Naujokė

sources of knowledge
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

taxes
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

taxes
de, en
Retrospective amendment of the customs declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs representation, import
de, en
Retrospective amendment of the customs declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs representation, import
en
FTA mechanics – change in tariff heading and long-term supplier declarations
29-05-2021

Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

Samuel Draginich

origin of goods
en
FTA mechanics – change in tariff heading and long-term supplier declarations
29-05-2021

Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

Samuel Draginich

origin of goods
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

classification
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

classification
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

classification
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

classification
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