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The connecting formula in classifying goods under the Harmonized System (HS) Convention
17-03-2024

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Omer Wagner

classification
en
The connecting formula in classifying goods under the Harmonized System (HS) Convention
17-03-2024

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Omer Wagner

classification
en
Partnership with private sector leads to enhanced certainty in the classification of products in Brazil
23-02-2024

Brazil is on the cusp of a groundbreaking transformation, with the rollout of an upgraded version 2.0 of its Foreign Trade Single Window, the Portal Único Siscomex. A core innovation within the Portal is the introduction of a catalogue describing products using pre-defined attributes. The new system has been made possible thanks to an exceptional partnership between private and public entities who worked hand in hand to redefine the way products are identified for cross-border trade.

Jackson Aluir Corbari

classification
en
Partnership with private sector leads to enhanced certainty in the classification of products in Brazil
23-02-2024

Brazil is on the cusp of a groundbreaking transformation, with the rollout of an upgraded version 2.0 of its Foreign Trade Single Window, the Portal Único Siscomex. A core innovation within the Portal is the introduction of a catalogue describing products using pre-defined attributes. The new system has been made possible thanks to an exceptional partnership between private and public entities who worked hand in hand to redefine the way products are identified for cross-border trade.

Jackson Aluir Corbari

classification
lt
Prekių tarifinis klasifikavimas – iššūkis verslui ir/ar muitinei?
31-01-2024

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Ingrida Kemežienė

classification
lt
Prekių tarifinis klasifikavimas – iššūkis verslui ir/ar muitinei?
31-01-2024

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Ingrida Kemežienė

classification
en
The customs posts and their impact on customs tax control
15-01-2024

The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs posts. In customs posts the Maturity model must be used in three areas – tax administration, customs administration, and information technology implementation. To assess the practical situation, it was chosen to analyse high-risk customs posts. The situation of the Suwalki corridor and the three-month data collected by two customs posts at the Kybartai Road and Raigardas Road posts were reviewed. The analysis revealed that there is a lack of available data for researchers to conduct analysis and determine the impact of selected customs posts on customs tax control.

Tomas Zymonas

duties, taxes
en
The customs posts and their impact on customs tax control
15-01-2024

The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs posts. In customs posts the Maturity model must be used in three areas – tax administration, customs administration, and information technology implementation. To assess the practical situation, it was chosen to analyse high-risk customs posts. The situation of the Suwalki corridor and the three-month data collected by two customs posts at the Kybartai Road and Raigardas Road posts were reviewed. The analysis revealed that there is a lack of available data for researchers to conduct analysis and determine the impact of selected customs posts on customs tax control.

Tomas Zymonas

duties, taxes
en
Customs taxes influence the decision of private persons on e-commerce in the European Union
15-01-2024

Customs taxes are a form of taxation imposed on goods imported into a country. They are typically levied on the value of the goods, and are intended to protect domestic industries from foreign competition. In the European Union (EU), customs duties are harmonized across all member states. This means that the same rate of duty is applied to the same goods, regardless of which EU country they are imported into, however, there are some exceptions to this rule. Also, not only Duties has to be paid before release to free circulation. E-commerce is the buying and selling of goods and services online. It has become increasingly popular in recent years, as it offers consumers a convenient and affordable way to shop. However, the growth of e-commerce has also led to an increase in the number of goods being imported into the EU. The influence of customs taxes on e-commerce imports can have a significant impact on private persons. For example, if a private person imports goods from a country outside of the EU, they may have to pay customs taxes on those goods. This can make imported goods more expensive, it can also take more time for delivery, and can discourage private persons from importing goods from outside of the EU. The following sections of this paper will explore this topic in more detail and will discuss the various factors that can influence the impact of customs taxes on e-commerce imports for private persons and propose a theoretical model of how customs taxes affect the e-commerce of private persons.

Gertrūda Bakšienė

duties, taxes
en
Customs taxes influence the decision of private persons on e-commerce in the European Union
15-01-2024

Customs taxes are a form of taxation imposed on goods imported into a country. They are typically levied on the value of the goods, and are intended to protect domestic industries from foreign competition. In the European Union (EU), customs duties are harmonized across all member states. This means that the same rate of duty is applied to the same goods, regardless of which EU country they are imported into, however, there are some exceptions to this rule. Also, not only Duties has to be paid before release to free circulation. E-commerce is the buying and selling of goods and services online. It has become increasingly popular in recent years, as it offers consumers a convenient and affordable way to shop. However, the growth of e-commerce has also led to an increase in the number of goods being imported into the EU. The influence of customs taxes on e-commerce imports can have a significant impact on private persons. For example, if a private person imports goods from a country outside of the EU, they may have to pay customs taxes on those goods. This can make imported goods more expensive, it can also take more time for delivery, and can discourage private persons from importing goods from outside of the EU. The following sections of this paper will explore this topic in more detail and will discuss the various factors that can influence the impact of customs taxes on e-commerce imports for private persons and propose a theoretical model of how customs taxes affect the e-commerce of private persons.

Gertrūda Bakšienė

duties, taxes
en
Hidden element of tariff classification:
08min
image

Omer Wagner

‎ €9.00
classification
en
Hidden element of tariff classification: Legislative purpose
08min
image

Omer Wagner

‎ €9.00
classification
en
Free zones in the world and the UK -
00min
image

Mark Rowbotham

duties, taxes
en
Free zones in the world and the UK - an interview with Mark Rowbotham
00min
image

Mark Rowbotham

duties, taxes
en, lt
CJEU on the right to be heard: It cannot be limited by any legislative provision
03-12-2023

The right to be heard is well known to practitioners from various customs decisions and the Art. 22(6) of the Union Customs Code: 'Before taking a decision which would adversely affect the applicant, the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view'. This fundamental right of the EU legal order is not just a formality - the Court of Justice of the EU (CJEU) recently annulled a regulation because it found that the European Commission had violated the importer's right to be heard during the process of adopting that regulation. It is therefore worthwhile for importers, exporters and other parties involved to take a close look at the topic and be prepared to use the right to their own advantage at EU or national level if needed.

Dr. Ilona Mishchenko

law, risk management
en, lt
CJEU on the right to be heard: It cannot be limited by any legislative provision
03-12-2023

The right to be heard is well known to practitioners from various customs decisions and the Art. 22(6) of the Union Customs Code: 'Before taking a decision which would adversely affect the applicant, the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view'. This fundamental right of the EU legal order is not just a formality - the Court of Justice of the EU (CJEU) recently annulled a regulation because it found that the European Commission had violated the importer's right to be heard during the process of adopting that regulation. It is therefore worthwhile for importers, exporters and other parties involved to take a close look at the topic and be prepared to use the right to their own advantage at EU or national level if needed.

Dr. Ilona Mishchenko

law, risk management
en, lt
Communication (EU): Recent changes in the classification of goods
26-11-2023

A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.

Ingrida Sakalienė

classification
en, lt
Communication (EU): Recent changes in the classification of goods
26-11-2023

A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.

Ingrida Sakalienė

classification
en, lt
Combined Nomenclature 2024 (and how we... classify dragons)
26-11-2023

Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.

Virginija Dordzikienė

classification
en, lt
Combined Nomenclature 2024 (and how we... classify dragons)
26-11-2023

Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.

Virginija Dordzikienė

classification
en
The significance of double taxation avoidance agreements in international trade
19-11-2023

Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.

Karolis Zelenkauskas

duties, taxes
en
The significance of double taxation avoidance agreements in international trade
19-11-2023

Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.

Karolis Zelenkauskas

duties, taxes
en
Monthly EU law news Oct-Nov 2023 | CN
01h 00min
image

Enrika Naujokė

‎ €34.99
classification
en
Monthly EU law news Oct-Nov 2023 | CN codes, value, CBAM, IT, int. sanctions…
01h 00min
image

Enrika Naujokė

‎ €34.99
classification
lt
ESTT: “neišmuitintų” prekių transportavimui automatiškai taikyti 0% PVM negalima
02-11-2023

Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

Monika Bielskienė

duties, taxes
lt
ESTT: “neišmuitintų” prekių transportavimui automatiškai taikyti 0% PVM negalima
02-11-2023

Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

Monika Bielskienė

duties, taxes
en
Leveraging AI for Customs classification purposes
19-10-2023

There are many discussions about the efficiency of classification assistance tools. In this article, we argue that an AI-based tool, if well-built and properly used, can support classification experts, enabling them to focus their attention on unusual and difficult product classifications.

Thibo Clicteur

classification
en
Leveraging AI for Customs classification purposes
19-10-2023

There are many discussions about the efficiency of classification assistance tools. In this article, we argue that an AI-based tool, if well-built and properly used, can support classification experts, enabling them to focus their attention on unusual and difficult product classifications.

Thibo Clicteur

classification
en
WCO Council adopts three HS Recommendations
18-10-2023

Three HS Recommendations were adopted by the WCO Council in June 2023. These Recommendations relate to expected amendments and invite Parties to the HS Convention to insert new subheadings in their national statistical nomenclatures as an interim measure until the next version of the HS enters into force on 1 January 2028.

classification
en
WCO Council adopts three HS Recommendations
18-10-2023

Three HS Recommendations were adopted by the WCO Council in June 2023. These Recommendations relate to expected amendments and invite Parties to the HS Convention to insert new subheadings in their national statistical nomenclatures as an interim measure until the next version of the HS enters into force on 1 January 2028.

classification
en
Carbon Border Adjustment Mechanism (CBAM):
23min
image

Arne Mielken

‎ €39.99
duties, taxes
en
Carbon Border Adjustment Mechanism (CBAM): The Law
23min
image

Arne Mielken

‎ €39.99
duties, taxes
en
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

duties, taxes
en, lt
Classification of goods: pitfalls in
17min
image

Christopher Matt

‎ €49.99
classification
en, lt
Classification of goods: pitfalls in the use of automation
17min
image

Christopher Matt

‎ €49.99
classification
en, lt
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
01-10-2023

Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.

Ingrida Kemežienė

duties, taxes, violations
en, lt
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
01-10-2023

Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.

Ingrida Kemežienė

duties, taxes, violations
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