Journal

Customs valuation is one of the most problematic areas of customs, whatever the country or territory. Experts from different continents - from North and South America to Europe and Asia - confirmed … this at the 16th Authors' Meeting. The following is a summary of the main conclusions of this event. The topics covered: discounts, advertising costs, “fair prices” vs transaction value, the arm’s length principle when moving stock between branches, sourcing goods from non-market economies, advance valuation rulings, etc.

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our … experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Is good master data the foundation of digitization? As we're asking like this, you will surely already guess the answer: Yes, master data is a decisive factor for successful digitization - if … you understand how to use it correctly. You can find out why this is the case and how you can ensure good quality master data in this article!

Free zone development differs from one country to another. Different countries use different types and concepts of free zones. In some countries, Free Zones are developed to stimulate incoming … trade, as in the case of the US Foreign-Trade Zones (FTZs), while in others, such as developing countries, they exist to stimulate export-oriented trade. In this article, we overview the various types of free zones and the benefits they provide for business. Editors' note: Mark Rowbotham, the author of this article, is the author of the book "Freeports and Free Zones: Operations and Regulation in the Global Economy".

Well-maintained master data is a basic requirement for the success of your projects. Therefore, get tips for efficient and sustainable master data maintenance - so that you are well prepared … in the project phase.

Naujienos 30 savaitę: atnaujinti DUK dėl sankcijų Rusijai ir Baltarusijai (11-asis paketas), susiję su prabangos prekėmis, muitinės formalumais, sankcionuojamų prekių importu, pirkimu ir perdavimu, … bei į sąrašą įtrauktų prekių tranzitu per Rusiją; ESTT išaiškinimai dėl muitinės deklaracijos taisymo tuo atveju, kai po prekių išleidimo nustatomas didesnis nei deklaruotas prekių kiekis; prekybos liberalizavimo priemonės produktams iš Moldovos; ir daugiau aktualijų.

Naujienos 30 savaitę: paskelbtos praktinės gairės ekonominės veiklos vykdytojams, kurios padės tinkamai įgyvendinti ES sankcijas; teisės aktų pakeitimai, susiję su radioktyviomis medžiagomis, … sprogmenimis, taip pat fitosanitariniais sertifikatais; Klaipėdos jūrų uoste sulaikytos žaidimų klastotės; ir daugiau aktualijų.

Redakcijos įvadas. Naujai išleistoje JAV autoriaus Mark K. Neville, Jr. knygoje muitinio įvertinimo tema, pirmoji autoriaus padėka skirta Monikai Bielskienei, „Muitų teisė praktikams“ redakcinės … kolegijos narei. Džiaugiamės ir didžiuojamės, bei, žinoma, pakvietėme Moniką pasidalinti susijusiomis mintimis ir įžvalgomis apie knygą, kurią Monika pokalbio metu pavadino muitinio įvertinimo išminties „koncentratu“.

Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. … In the present case, the question was whether a cat scratching post could be classified as other furniture and parts thereof (heading 9403 of the Combined Nomenclature (CN)). Or is furniture understood to mean objects intended only for human use?