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Skaitytojo klausimas: Prekės iš Taivano FOB sąlygomis gabenamos į Klaipėdą. Pakeliui Hamburgo uoste perkraunamos (tik perkraunamos, daugiau niekas neatliekama) iš vieno konteinerinio laivo į … kitą. Ar importuotojas gali transportavimo Hamburg – Klaipėda kaštus traukti tik į PVM apmokestinamąją vertę (t. y. neapmokestinti muitu)? Jei taip, ką daryti tokiu atveju, kai vežėjo sąskaitoje yra nurodyta bendra suma už visą maršrutą – ar užtektų jo pažymos dėl transportavimo kainos Hamburg - Klaipėda?

In the EU Customs Valuation Compendium, we can find a Commentary on the customs valuation of waste. The need for regulation of this topic is growing together with an aim to meet the objectives … of the circular economy. The Commentary is one of the newest interpretative instruments that has been published, so let's take a look at the clarifications it provides, including a practical case study.

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value … be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

In December 2022, Regulation (EU) 2022/2399 establishing the European Union Single Window Environment for Customs was published which amends at the same time two Articles of the UCC. The title … of this Regulation is misleading insofar as it suggests to the reader that its aim is to establish an EU Single Window for Customs. So, what is actually the aim of this Regulation? How will our work change in the future? What is the meaning of the UCC amendments introduced by this Regulation? We thank Michael Lux who kindly agreed to answer these and other related questions.

EU Regulation provides a new legal framework to improve information sharing and digital cooperation between customs administrations and other government authorities in charge of enforcing non-customs … formalities at the EU border. What are these non-customs formalities?

Since 2016, when the Finnish Government decided to digitalize all public services, Finnish Customs has been working on the development of digital services to improve its customer service. In … 2017 the Administration explained, in the pages of this magazine, how it tested the innovation potential of a hackathon to identify solutions that would make it easier to access information about Customs regulations and procedures. In this article, we take a look at the latest tools implemented by Finnish Customs to enhance its capacity to help its customers – namely a chatbot and a contact management system.

A fundamental requirement for information to flow seamlessly across different IT systems is that they all speak the same language. Cross-border regulatory agencies retaining the right to determine … the data they require should all use a similar language and have harmonized the way in which the required data is submitted. This is also critical for enabling economic operators to use the same system to comply with the requirements of different administrations and countries.

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.”

New regulation establishes the EU Single Window Environment for Customs (SWE-C) and amends the Union Customs Code (UCC). One of the objectives of SWE-C is to enable the seamless flow of data … between the administrations of exporting and importing countries, as well as between customs authorities and economic operators, allowing data entered in the system to be re-used. What does it mean for business? What steps have been taken so far in practice? What lies ahead? What is changing in the UCC?

Obviously, customs could not stay aside from all the processes related to the economic downturn, being an important element in the global supply chain. Customs regulation can significantly affect … the course and results of international trade in both directions: either to aggravate problems or to contribute to their solution. What customs trends can be identified today?

Overseeing the digitalisation of business processes is a particularly great challenge for executives responsible for customs and foreign trade - in addition to those presented by trade wars, … Brexit and sanctions, which can change on a daily basis. The influence of digitalisation on production, purchasing, distribution and logistical processes relating to customs and foreign trade law demands serious change. At the same time, digitalisation offers the chance to develop efficient and future-proof solutions. But what is important to consider…?

The ‘single window’ is a trade facilitation measure, allowing parties involved in trade and transport to lodge standardised information and documents with a single-entry point to fulfil all import, … export, and transit-related regulatory requirements, thus reducing duplication, time, and costs.

The European Maritime Single Window environment (EMSWe) aims to improve administrative procedures in maritime transport by introducing a single window for reporting formalities for ships to harmonise … processes and data exchange with economic operators. Legal acts establish that the latest date for the system to be operational is no later than 15.08.2025.

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish … an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Malonu, kad buvau pakviesta pasidalinti savo asmenine ekspertine nuomone Baltic Master bylos klausimu. Esu tikra, kad bylos eigą akylai seka ne tik leidinio redakcinė kolegija, bet ir Lietuvos … bei ES ir ne ES šalių muitinių atstovai, teisininkai, tarptautinio verslo specialistai, t. y., visi muitinės praktika besidomintys profesionalai.

In the year 2021, there has been a major breakdown in the customs practices in the EU and the changes will continue over the next years for many reasons: data provisions and data quality will … become the new hobbyhorse for customs authorities, more significant facilitations will be granted to companies who have the AEO status for e-commerce flows, etc. We provide a brief overview of the changes, highlight the role of customs experts in turning challenges into opportunities, and share some thoughts on what is needed to become a member of the big family united under the customs topic.

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This … includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

Customs valuation is one of the largest challenges in international trade. That is why the rules of customs valuation are set out in an international treaty. On the one hand, this is aimed at … harmonizing the valuation rules, while on the other hand, it is aimed at protecting economic operators from the arbitrariness of the authorities and, ultimately, at helping traders. Does it really work in practice, and does it serve both public and private interests in international trade? In the article, the peculiarities of customs valuation are highlighted, which are especially important to consider for those who deal with developing and least-developed countries.

Customs administrations and trade operators both want to reduce the complexity of compiling and exchanging data. However, there can be tension between the Customs administration’s need to access … data and the company’s need to protect confidential information. This article presents two solutions for analysing and reporting data which ensure strong data protection by allowing access to the data without the need to move them around.