Similar Content

en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

customs duty and taxes
en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

customs duty and taxes
lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021
21min
image

Monika Bielskienė

‎ €29.99
customs duty and taxes
lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021
21min
image

Monika Bielskienė

‎ €29.99
customs duty and taxes
lt
Vienkartinės ir bendrosios garantijos
14-04-2021
29min
image

Monika Bielskienė

‎ €29.99
customs duty and taxes
lt
Vienkartinės ir bendrosios garantijos
14-04-2021
29min
image

Monika Bielskienė

‎ €29.99
customs duty and taxes
en
The concept of a customs debtor and the case-law in Lithuania
25-03-2021

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

Dr. Gediminas Valantiejus

customs duty and taxes
en
The concept of a customs debtor and the case-law in Lithuania
25-03-2021

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

Dr. Gediminas Valantiejus

customs duty and taxes
en
Cases of repayment of import duties (EU and UK)
18-03-2021

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

customs duty and taxes
en
Cases of repayment of import duties (EU and UK)
18-03-2021

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

customs duty and taxes
lt
Importo mokesčių grąžinimo atvejai
06-03-2021

Ar yra galimybė susigrąžinti importo mokesčius, jeigu importuota prekė yra eksportuojama? Pavyzdžiui, Lietuvos įmonė importuoja prekes iš Kinijos (išleidžia į laisvą apyvartą). Po kelių mėnesių susiklosto taip, kad parduoda jas (niekaip nepakeistas) įmonei Šveicarijoje ir eksportuoja. Ar tokiu atveju Lietuvos įmonė galėtų kreiptis dėl importo mokesčių sugrąžinimo? Nes prekės buvo eksportuotos, o pati įmonė, jeigu būtų numačiusi iš anksto, kad susiklostys tokia situacija, būtų neišleidusi prekių į laisvą apyvartą, o padėjusi jas į muitinės sandėlį.

Muita UAB

customs duty and taxes
lt
Importo mokesčių grąžinimo atvejai
06-03-2021

Ar yra galimybė susigrąžinti importo mokesčius, jeigu importuota prekė yra eksportuojama? Pavyzdžiui, Lietuvos įmonė importuoja prekes iš Kinijos (išleidžia į laisvą apyvartą). Po kelių mėnesių susiklosto taip, kad parduoda jas (niekaip nepakeistas) įmonei Šveicarijoje ir eksportuoja. Ar tokiu atveju Lietuvos įmonė galėtų kreiptis dėl importo mokesčių sugrąžinimo? Nes prekės buvo eksportuotos, o pati įmonė, jeigu būtų numačiusi iš anksto, kad susiklostys tokia situacija, būtų neišleidusi prekių į laisvą apyvartą, o padėjusi jas į muitinės sandėlį.

Muita UAB

customs duty and taxes
lt
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje
27-02-2021

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

Dr. Gediminas Valantiejus

customs duty and taxes
lt
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje
27-02-2021

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

Dr. Gediminas Valantiejus

customs duty and taxes
en
UK car import to Ireland
25-02-2021

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

customs duty and taxes
en
UK car import to Ireland
25-02-2021

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

customs duty and taxes
en, lt, ru
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

customs duty and taxes
en, lt, ru
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

customs duty and taxes
en, lt, ru
Import taxes
16-01-2021

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

customs duty and taxes
en, lt, ru
Import taxes
16-01-2021

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

customs duty and taxes
en, lt, ru
Customs duties (tariffs)
16-01-2021

Customs duties (tariffs) are taxes, calculated on the basis of the tariffs to be paid by the importer to the host country, which make the imported product more expensive than a competing domestic product.

customs duty and taxes
en, lt, ru
Customs duties (tariffs)
16-01-2021

Customs duties (tariffs) are taxes, calculated on the basis of the tariffs to be paid by the importer to the host country, which make the imported product more expensive than a competing domestic product.

customs duty and taxes
lt
Muitinės procedūros ir apmokestinimas
29-12-2020
45min
image

Muitinės praktikų asociacija

‎ €34.99
customs duty and taxes
lt
Muitinės procedūros ir apmokestinimas PVM
29-12-2020
45min
image

Muitinės praktikų asociacija

‎ €34.99
customs duty and taxes
lt
Muitinės procedūros ir PVM sukčiavimas
29-12-2020
42min
image

Muitinės praktikų asociacija

‎ €34.99
customs duty and taxes
lt
Muitinės procedūros ir PVM sukčiavimas vykdant prekybą Europos Sąjungoje
29-12-2020
42min
image

Muitinės praktikų asociacija

‎ €34.99
customs duty and taxes
en
Import Tax: Interview with the Author of the Book (Brazil)
17-12-2020

In the interview, Mr. Solon shares his insights on teaching law to future students, overviews customs law changes in the course of the past decades in Brazil, shares his experience about the process of writing a book, tells about the book "Import Tax" and more! Read the interview and/ or watch the video.

Roberto Raya da Silva

customs duty and taxes
en
Import Tax: Interview with the Author of the Book (Brazil)
17-12-2020

In the interview, Mr. Solon shares his insights on teaching law to future students, overviews customs law changes in the course of the past decades in Brazil, shares his experience about the process of writing a book, tells about the book "Import Tax" and more! Read the interview and/ or watch the video.

Roberto Raya da Silva

customs duty and taxes
en
Legal Regulation of Customs Duties: Interview with the Author of the Book (Lithuania)
17-12-2020

In the interview, Mr. Valantiejus shares the main idea of the book "Legal Regulation of Customs Duties", points out customs-related insights relevant for customs practitioners, reveals which book on customs subject is his favorite, and more! Read the interview and/ or watch the video. Please find the summary of the book in English in this article (the book is in Lithuanian).

Michael Schlosser

customs duty and taxes
en
Legal Regulation of Customs Duties: Interview with the Author of the Book (Lithuania)
17-12-2020

In the interview, Mr. Valantiejus shares the main idea of the book "Legal Regulation of Customs Duties", points out customs-related insights relevant for customs practitioners, reveals which book on customs subject is his favorite, and more! Read the interview and/ or watch the video. Please find the summary of the book in English in this article (the book is in Lithuanian).

Michael Schlosser

customs duty and taxes
lt
Muitinės sandėlio turėtojo mokestinė atsakomybė už tranzitu gabenamas prekes
28-11-2020

Straipsnyje aptariama Lietuvos vyriausiojo administracinio teismo (LVAT) pozicija dėl mokestinės atsakomybės ir mokestinių prievolių už tranzitu gabenamas prekes paskirstymo tarp tranzitu gabenamų prekių vežėjo ir muitinės sandėlio, iš kurio šios prekės buvo išleistos gabenimui į paskirties muitinės įstaigą, turėtojo.

Dr. Gediminas Valantiejus

customs duty and taxes
lt
Muitinės sandėlio turėtojo mokestinė atsakomybė už tranzitu gabenamas prekes
28-11-2020

Straipsnyje aptariama Lietuvos vyriausiojo administracinio teismo (LVAT) pozicija dėl mokestinės atsakomybės ir mokestinių prievolių už tranzitu gabenamas prekes paskirstymo tarp tranzitu gabenamų prekių vežėjo ir muitinės sandėlio, iš kurio šios prekės buvo išleistos gabenimui į paskirties muitinės įstaigą, turėtojo.

Dr. Gediminas Valantiejus

customs duty and taxes
en
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
14-11-2020

Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.

Dr. Gediminas Valantiejus

customs duty and taxes
en
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
14-11-2020

Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.

Dr. Gediminas Valantiejus

customs duty and taxes
en, fr
The dynamic dual role of tariffs: insight into specific and ad valorem rates
31-10-2020

Following World War II, like-minded nations sought to create a global trading system that could help foster peace and prosperity through greater economic integration. This effort spawned the General Agreement on Tariffs and Trade (GATT), which required its members to bind their tariffs at lower levels and apply them in a non-discriminatory way (meaning if you give a concession to one country, you give it to them all).

Leonardo Macedo

customs duty and taxes
en, fr
The dynamic dual role of tariffs: insight into specific and ad valorem rates
31-10-2020

Following World War II, like-minded nations sought to create a global trading system that could help foster peace and prosperity through greater economic integration. This effort spawned the General Agreement on Tariffs and Trade (GATT), which required its members to bind their tariffs at lower levels and apply them in a non-discriminatory way (meaning if you give a concession to one country, you give it to them all).

Leonardo Macedo

customs duty and taxes
lt
Erga omnes arba didžiausio palankumo režimo muito tarifas – kas tai?
01-10-2020

Naršant TARIC ir LITAR duomenų bazes, susidursite su sąvoka „erga omnes muito tarifas". Pasaulio prekybos organizacijos kalba tai – „didžiausio palankumo režimo muito tarifas" (angl. Most-favoured-nation tariff (MFN tariff)). Ką šios sąvokos reiškia?

Enrika Naujokė

customs duty and taxes
lt
Erga omnes arba didžiausio palankumo režimo muito tarifas – kas tai?
01-10-2020

Naršant TARIC ir LITAR duomenų bazes, susidursite su sąvoka „erga omnes muito tarifas". Pasaulio prekybos organizacijos kalba tai – „didžiausio palankumo režimo muito tarifas" (angl. Most-favoured-nation tariff (MFN tariff)). Ką šios sąvokos reiškia?

Enrika Naujokė

customs duty and taxes
en, lt
Customs duty in the EU
25-09-2020
00min
image

© customsclearance.net

customs duty and taxes
en, lt
Customs duty in the EU
25-09-2020
00min
image

© customsclearance.net

customs duty and taxes
Forgot password?

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large