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March 11, 2021
en lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles

Photo by Iwan Shimko on Unsplash

‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.

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Comments ()

de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
12-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the thin offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

tariff classification of goods
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
12-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the thin offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

tariff classification of goods
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

tariff classification of goods
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

tariff classification of goods
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding tariff information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

tariff classification of goods
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding tariff information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

tariff classification of goods
en, es
Mexican tariff code: the fifth pair of digits
10-04-2021

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had important modifications recently, which were published on July 1st, 2020 to go into effect on December 28th of the same year.

Coral Rocha

tariff classification of goods
en, es
Mexican tariff code: the fifth pair of digits
10-04-2021

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had important modifications recently, which were published on July 1st, 2020 to go into effect on December 28th of the same year.

Coral Rocha

tariff classification of goods
lt
Prekių klasifikavimo teisingumo įrodinėjimo procedūriniai klausimai
29-03-2021

Tinkamo ir teisingo prekių tarifinio klasifikavimo užtikrinimas yra aktuali praktinė problema. Būtent netikslus prekių suklasifikavimas pagal ES Kombinuotąją Nomenklatūrą labai dažnai yra viena pagrindinių mokestinių ginčų su muitine priežasčių. Verslo subjektams, susidūrus su tokiomis situacijomis, kai siekiama ginčyti muitinės sprendimus dėl atlikto prekių klasifikavimo peržiūrėjimo, yra labai svarbu žinoti kokios yra jų procedūrinės teisės teikti reikiamus naujus įrodymus dėl klasifikavimo teisingumo bei reikalauti muitinės atlikti papildomus tikrinimo veiksmus. Atsižvelgiant į tai, straipsnyje, pasitelkdami naujausią Lietuvos vyriausiojo administracinio teismo praktiką mokestinių ginčų bylose, apžvelgiame minėtus klausimus ir dėl jų pateiktus teismo išaiškinimus.

Dr. Gediminas Valantiejus

tariff classification of goods
lt
Prekių klasifikavimo teisingumo įrodinėjimo procedūriniai klausimai
29-03-2021

Tinkamo ir teisingo prekių tarifinio klasifikavimo užtikrinimas yra aktuali praktinė problema. Būtent netikslus prekių suklasifikavimas pagal ES Kombinuotąją Nomenklatūrą labai dažnai yra viena pagrindinių mokestinių ginčų su muitine priežasčių. Verslo subjektams, susidūrus su tokiomis situacijomis, kai siekiama ginčyti muitinės sprendimus dėl atlikto prekių klasifikavimo peržiūrėjimo, yra labai svarbu žinoti kokios yra jų procedūrinės teisės teikti reikiamus naujus įrodymus dėl klasifikavimo teisingumo bei reikalauti muitinės atlikti papildomus tikrinimo veiksmus. Atsižvelgiant į tai, straipsnyje, pasitelkdami naujausią Lietuvos vyriausiojo administracinio teismo praktiką mokestinių ginčų bylose, apžvelgiame minėtus klausimus ir dėl jų pateiktus teismo išaiškinimus.

Dr. Gediminas Valantiejus

tariff classification of goods
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