January 30, 2022
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Customs controls

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What are customs controls?

Customs are primarily responsible for the supervision of international trade. Customs controls are acts performed by Customs to ensure compliance with the legislation governing the entry and exit of goods from and to customs territory. 

What do customs control?

Customs control, for example:

  • duties and taxes to be paid, and the correct classification of the goods, their origin and value;
  • security and safety requirements (counterfeited products, fight against terrorism, smuggling, etc.);
  • compliance with environmental legislation;
  • application of health requirements, veterinary, phytosanitary and quality regulations.

How do customs do that?

Customs may:

  • examine goods, take samples;
  • verify the accuracy and completeness of the information, and authenticity, accuracy and validity of documents;
  • examine the accounts of economic operators and other records;
  • inspect means of transport, carry out official enquiries and perform other acts.

Comments ()

image lt
Sėkmingas pasirengimas muitinės auditui
21-03-2023

Jurgita Stanienė

customs control
image lt
Sėkmingas pasirengimas muitinės auditui
21-03-2023

Jurgita Stanienė

customs control
en, lt
Customs law in EU: 1 or 27 interpretations?
26-02-2023

A recently published comparative analysis of Member States' customs authorisation procedures for the entry of products into the EU concludes that the EU is a customs union with common legislation, customs rules, procedures and a single development plan; yet, for a number of objective reasons and considerations, each Member State manages and develops its customs activities at its own pace and according to its own interpretation of the Union Customs Code. We overview some aspects of the analysis.

Boryana Peycheva

customs control
en, lt
Customs law in EU: 1 or 27 interpretations?
26-02-2023

A recently published comparative analysis of Member States' customs authorisation procedures for the entry of products into the EU concludes that the EU is a customs union with common legislation, customs rules, procedures and a single development plan; yet, for a number of objective reasons and considerations, each Member State manages and develops its customs activities at its own pace and according to its own interpretation of the Union Customs Code. We overview some aspects of the analysis.

Boryana Peycheva

customs control
en
The AI revolution is underway, and this is good news for Customs
27-12-2022

Customs authorities are showing a growing interest in adopting artificial intelligence (AI), the broad category of science that entails simulating human thinking capability and behaviour. As stated in a joint paper published by the World Customs Organization, (WCO) and the World Trade Organization (WTO) entitled The role of advanced technologies in cross-border trade: A Customs perspective, “around half of Customs authorities use some combination of big data analytics, AI and machine learning, while the other half plans to do so in the future.”

Dr. Chen Zhiqiang

customs control
en
The AI revolution is underway, and this is good news for Customs
27-12-2022

Customs authorities are showing a growing interest in adopting artificial intelligence (AI), the broad category of science that entails simulating human thinking capability and behaviour. As stated in a joint paper published by the World Customs Organization, (WCO) and the World Trade Organization (WTO) entitled The role of advanced technologies in cross-border trade: A Customs perspective, “around half of Customs authorities use some combination of big data analytics, AI and machine learning, while the other half plans to do so in the future.”

Dr. Chen Zhiqiang

customs control
lt
Praktiniai aspektai ginčuose su muitine. Kaip abiem pusėms išsaugoti partnerystę?
30-10-2022

Muitinės patikrinimą abi pusės dažnai traktuoja kaip priešpriešą, įsivaizduoja, kad neturi nieko bendro. Ginčo atveju siekia laimėti abi pusės ir galvoja, kad pergalė galima tik kito sąskaita. Tai brangus procesas. Problemos sprendimą ir abiejų muitinės patikrinimo dalyvių interesų užtikrinimą galima pasiekti daug efektyvesniais būdais. Kaip tai padaryti?

Jonas Sakalauskas

customs control
lt
Praktiniai aspektai ginčuose su muitine. Kaip abiem pusėms išsaugoti partnerystę?
30-10-2022

Muitinės patikrinimą abi pusės dažnai traktuoja kaip priešpriešą, įsivaizduoja, kad neturi nieko bendro. Ginčo atveju siekia laimėti abi pusės ir galvoja, kad pergalė galima tik kito sąskaita. Tai brangus procesas. Problemos sprendimą ir abiejų muitinės patikrinimo dalyvių interesų užtikrinimą galima pasiekti daug efektyvesniais būdais. Kaip tai padaryti?

Jonas Sakalauskas

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
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
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