lapkritis 09, 2021
lt en
CPD knygelė

Photo by Carlo D'Agnolo on Unsplash

Kas yra CPD?

Carnet de Passages en Douane arba CPD knygelė yra tarptautinis muitinės dokumentas laikinam motorinių transporto priemonių įvežimui į valstybės teritoriją.

Knygelė yra tarptautinė muitų ir mokesčių sumokėjimo garantija tam atvejui, jeigu transporto priemonė nebūtų išgabenta iš laikinojo įvežimo šalies. Kitaip tariant, CPD knygelė leidžia keliautojams laikinai įvežti į šalį savo transporto priemones nepaliekant pasienyje piniginio užstato kaip mokesčių sumokėjimo garantijos.

Kokioms transporto priemonėms ji naudojama?

CPD knygelė reikalinga daugelyje pasaulio šalių laikinam privačių automobilių, komercinių transporto priemonių ar kitų kategorijų motorinių transporto priemonių įvežimui.

Kas ją išduoda?

Tarptautinis turizmo aljansas (AIT) ir Tarptautinė automobilių federacija (FIA) vaidina svarbų vaidmenį CPD knygelių sistemoje. Šios organizacijos išduoda CPD knygeles.

Ar CPD naudojamos Europoje?

CPD nereikalaujama laikinai įvežant privačias ar komercines transporto priemones į Europos šalis. Belgijoje, Danijoje, Suomijoje ir Graikijoje CPD naudojama tik specialioms transporto priemonių kategorijoms, tokioms kaip lenktyniniai automobiliai, greitosios pagalbos automobiliai. Turkijoje CPD priimama, tačiau pasienyje galima įsigyti ir nacionalinį  dokumentą. CPD Turkijoje pravartu naudoti autobusams, radijo/TV ir avarinės pagalbos transporto priemonėms.

Koks yra teisinis pagrindas?

CPD knygelė naudojama pagal 1954 m. ir 1956 m. Jungtinių Tautų muitinės konvencijas dėl laikinojo privačių ir komercinių kelių transporto priemonių įvežimo. CPD knygelė taip pat yra numatyta 1990 m. Stambulo konvencijoje, kurią administruoja Pasaulio muitinių organizacija.

Daugiau informacijos

https://www.ait-touringalliance.com/carnet-de-passages-en-douane-cpds
https://www.fia.com/international-cpd-network 

Comments ()

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Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

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The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

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If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

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