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Prekių tarifinis klasifikavimas - sritis, kurioje Lietuvoje dirbančiam deklarantui nesunku „užsidirbti“ administracinę nuobaudą. Nuobaudos būtų galima išvengti, jeigu pavyktų įrodyti, kad buvo … klasifikuojama pakankamai rūpestingai. Teismuose vis bandoma išsiaiškinti: kurgi tos rūpestingumo ribos? Apžvelgiame aktualią bylą, kurioje ginčas kilo dėl nuobaudos, skirtos už neteisingą išmaniųjų apyrankių klasifikavimą.

Viena pagrindinių diskusijų temų 2019 m. PMO konferencijoje dėl Suderintos sistemos (SS) ateities krypties buvo SS kompleksiškumas. Buvo išreikštas susirūpinimas dėl SS klasifikavimo sudėtingumo, … ypač mažoms ir vidutinėms įmonėms, kurioms suteikiama galimybė dalyvauti pasaulio ekonomikoje, bet jos nebūtinai turi tam reikalingų priemonių.

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to … operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Customs put the pieces of the various authorities' puzzle together and release the goods with an overall decision. Therefore, among many other players, the customs administration plays an extremely … important role in effective operations in the port, and close cooperation among all the stakeholders is an obvious guarantor of quality. In this part, we examine the tasks and challenges facing the logistics industry, the core mandate of customs and their challenges, and how can another dimension of effective process flow be created?

The aim of Port Community Systems (PCS) or trade Single Windows (SW) activities is not to replace existing systems. Rather, it is to create a sufficient landscape of electronic infrastructure … and exchange mechanisms to link the administrative processes with the operation of all stakeholders involved. Collaboration/ cooperation is the key to getting everyone on board and creating the right modern environment for an effective port. This can create an attractive environment for trade and, thus, an increase of economic activities. So, what role do PCS play, and are or can they be a building block for the process?

Instead of stacking file folders on shelves, more and more companies today are moving towards using systems for digital archiving. Today, people spend around two thirds of their working time … processing documents. Creating, checking, sending, filing - all this costs them a lot of time and often also nerves. In the article, you will learn about the advantages of electronic archiving and what to look for when choosing digital archiving software.

Innovation is a process that renews and updates an area, a product or a service by applying new procedures, introducing new techniques or establishing successful ideas. But what does that actually … mean in practice?

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, … consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Following the 9th author’s meeting held on 20 January 2022, this article distils the thoughts of eight participants on the important topic on digitisation of customs processes. They examine today’s … trends and discuss what the future holds.

Global digitalization is leading to an exponential increase in the volume and production of data, which, in turn, is matched by a growing demand for data from all parts of society. This phenomenon … is known as the Data Revolution.

According to research, a single container shipment can generate up to 200 communications, and the administrative cost of processing the accompanying documentation is estimated to be 15‑20% of … the overall cost of transporting the goods. It is therefore essential to find easier, more efficient ways of transferring data and documents, and verifying and archiving documentation.

One of the main topics of discussion during the 2019 WCO Conference on the Future Direction of the Harmonized System (HS) was HS complexity. Concern was expressed about the difficulty of HS classification … especially for small and medium-sized enterprises that are being granted the opportunity to participate in the global economy but don’t necessarily possess the tools needed to do so.

One positive outcome from the COVID-19 pandemic was the boost in the digitization of interactions and operations in many sectors of society. Digitization is a relatively easy concept to understand. … It is the process of converting information into a digital format, in other words, bits and bytes.

Apie skaitmeninimą ir skaitmenizavimą muitinės srityje, pažangą, iššūkius ir Lietuvoje kuriamą sprendimą kalbamės su Arūnu Sabaliausku, Trevio Muitinės paslaugų plėtros vadovu, skaitmeninės … platformos „Trevio Customs“ vienu iš kūrėjų.

To provide proper customs information, an importer needs knowledge. Online resources make acquiring it easier than it used to be. We overview online resources available in Canada for tariff classification, … adjustments to transaction value, the origin of goods, commercial invoice, customs accounting declaration, calculation of duties and GST. This information is also useful for European (and other) exporters who sell their goods to Canada and want to know more about the import requirements of the country of destination.

The article highlights the trends in Europe regarding the application of electronic CMR consignment notes (e-CMR). Which countries use the e-CMR? Why other countries do not? What are the benefits … of using e-CMR for import, export and transit of goods?

Importer’s questions: Does an importer have the possibility to learn the transaction values of identical or similar goods imported by other EU importers? How do customs apply those values at … the time of customs clearance? In order to answer these questions, let’s take a look at a customs information system (IS) of an EU member state, where the customs valuation-related data are stored, and at the rules and the practice of using the data.

Kalbamės su gerb. Jonu Miškiniu apie 5-oje Muitinės praktikų konferencijoje vykusią diskusiją muitinės procesų tobulinimo tema, apie diskusijų metu teikiamų siūlymų įgyvendinimą; kokie buvo praėję … metai Lietuvos muitinei ir kokie bus ateinantys, ypač skaitmeninimo, klimato kaitos valdymo srityse.