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August 15, 2019
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Customs controls

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Union Customs Code

The definition ‘customs controls’ is provided in the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (article 5, point 3):

‘Customs controls’ means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure.

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image lt
Muitinės auditas Europos Sąjungoje ir Lietuvoje
27-12-2020

Muitinės praktikų asociacija

customs inspections and controls
image lt
Muitinės auditas Europos Sąjungoje ir Lietuvoje
27-12-2020

Muitinės praktikų asociacija

customs inspections and controls
lt
Ginčai dėl muitinės patikrinimų Baltijos valstybėse: ES Teisingumo Teismo praktika
27-06-2020

Straipsnyje pristatoma ES Teisingumo Teismo praktika mokestiniuose ginčuose su muitine, kilusiuose Baltijos valstybėse (Lietuvoje, Latvijoje, Estijoje) pastarąjį dešimtmetį (nuo 2010 m.) ir aptariami šie klausimai: importuotojo teisė būti išklausytam, kai muitinės įstaigos priima sprendimą netaikyti sandorio vertės metodo prekių muitinei vertei apskaičiuoti; importuotojo teisė žinoti kokiu pagrindu buvo pasirinktas konkretus kitas (alternatyvus) muitinio įvertinimo metodas; muitinės teisė ekstrapoliuoti (perkelti) vienoje deklaracijoje nurodytų prekių dalinio patikrinimo rezultatus ankstesnėms to paties deklaranto pateiktose deklaracijose nurodytoms prekėms.

Dr. Gediminas Valantiejus

€ / $
customs inspections and controls
lt
Ginčai dėl muitinės patikrinimų Baltijos valstybėse: ES Teisingumo Teismo praktika
27-06-2020

Straipsnyje pristatoma ES Teisingumo Teismo praktika mokestiniuose ginčuose su muitine, kilusiuose Baltijos valstybėse (Lietuvoje, Latvijoje, Estijoje) pastarąjį dešimtmetį (nuo 2010 m.) ir aptariami šie klausimai: importuotojo teisė būti išklausytam, kai muitinės įstaigos priima sprendimą netaikyti sandorio vertės metodo prekių muitinei vertei apskaičiuoti; importuotojo teisė žinoti kokiu pagrindu buvo pasirinktas konkretus kitas (alternatyvus) muitinio įvertinimo metodas; muitinės teisė ekstrapoliuoti (perkelti) vienoje deklaracijoje nurodytų prekių dalinio patikrinimo rezultatus ankstesnėms to paties deklaranto pateiktose deklaracijose nurodytoms prekėms.

Dr. Gediminas Valantiejus

€ / $
customs inspections and controls
image lt
Muitinė kontrolė pandemijos metu: supaprastintos procedūros, technologijų taikymas
16-04-2020

Muitinės praktikų asociacija

customs inspections and controls
image lt
Muitinė kontrolė pandemijos metu: supaprastintos procedūros, technologijų taikymas
16-04-2020

Muitinės praktikų asociacija

customs inspections and controls
de, en, lt
Customs supervision
29-01-2020

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

customs inspections and controls
de, en, lt
Customs supervision
29-01-2020

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

customs inspections and controls
en, fr
Russian businesses commit to creating a better trade environment
24-10-2019

A new tool has been developed in Russia to help create an enabling trade environment: the “Charter on Fair Participation in Foreign Economic Activity.” The Charter is the result of a series of complex consultations between government and business representatives on how the latter can back up government efforts to enhance the trade environment and, in particular, support the Russian Federal Customs Service (FCS) in the implementation of specific measures, known as the “10 Steps to Meet Business.”

customs inspections and controls
en, fr
Russian businesses commit to creating a better trade environment
24-10-2019

A new tool has been developed in Russia to help create an enabling trade environment: the “Charter on Fair Participation in Foreign Economic Activity.” The Charter is the result of a series of complex consultations between government and business representatives on how the latter can back up government efforts to enhance the trade environment and, in particular, support the Russian Federal Customs Service (FCS) in the implementation of specific measures, known as the “10 Steps to Meet Business.”

customs inspections and controls
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