Similar content

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the … same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

According to UNCTAD, 90 % of global trade is subject to non-tariff measures (NTMs). NTMs can increase trade costs three times as much as tariffs. NTMs often lack transparency. This increases … uncertainty and unpredictability in global trade. At the same time, NTMs can be beneficial for international trade, as they guarantee quality through certification, provide information about products through labelling, reflect a commitment to socially important issues through labelling and environmental standards, etc. This article briefly describes what non-tariff measures are, what purpose they fulfil and what impact they have.

„Net ir vieno žmogaus įmonė, pavyzdžiui, teikianti muitinės tarpininko paslaugas, turi taikyti savo veiklos savikontrolės procedūras.“ - sako Žana Kraučenkienė, sertifikuota vidaus auditorė, … turinti daugiau nei 20 metų patirtį šioje srityje. Kokias veiklos sritis apima vidaus auditas? Kaip vidaus auditorius organizuoja savo veiklą? Kodėl apskritai tai svarbu kiekvienai įmonei? Atsakymus į šiuos ir kitus klausimus kviečiame sužinoti skaitant interviu.

Skaitytojo klausimas: Esame maža (20+ darbuotojų) keletą metų veikianti įmonė. Neturiu patirties atliekant vidinius įmonės muitinės formalumų patikrinimus. Ką patartumėte, nuo ko pradėti?

Non-tariff measures are policy measures other than ordinary customs tariffs that can potentially have an economic impact on international trade in goods by changing the quantities traded, prices … or both.

In the manufacturing industry, there are often complex supply chains where chemical substances cross borders between the UK and the EU several times. In this article we provide an overview of … how REACH works in the EU (including the current revision) and in the UK, the implications for businesses and also address the Windsor Framework for Northern Ireland. Most companies use chemicals, sometimes even without realising it, therefore you need to check your obligations if you handle any chemicals in your industrial or professional activity. You might have some responsibilities under EU REACH or UK REACH or both.

Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją … - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

REACH stands for Registration, Evaluation, Authorisation and Restriction of Chemicals. It is the main EU legislation for the regulation of chemicals in the EU. It is a single economic market … measure applying in the European Economic Area (EEA). EU REACH ceased to have effect in Great Britain from 1 January 2021. The Government has put in place a separate UK REACH regime that applies to businesses that import, make, sell or distribute chemicals in Great Britain, whether as raw materials or in their finished state. Northern Ireland stays within the jurisdiction of EU REACH.

Naujienos 43 savaitę: pirmasis ES valstybių narių nacionalinių eksporto kontrolės sąrašų rinkinys; Pasienio anglies dioksido korekcinio mechanizmo (PADKM) deklarantų portalas; sprendimų dėl privalomosios … tarifinės informacijos (PTI) atšaukimas; autonominių muitų taikymo tam tikriems pramonės ir žemės ūkio produktams sustabdymas; ir daugiau aktualijų!

Naujienos 43 savaitę: nustatytos Intrastato ataskaitų ir statistinių verčių teikimo ribos 2024 metams; kvietimas teikti siūlymus ir pastabas paskelbtiems įsakymų projektams dėl elektroninės eksporto … (reeksporto) deklaracijos ir dėl elektroninės išvežimo bendrosios deklaracijos; sumokėtų antidempingo muitų už tam tikras Kinijos ir Tailando kilmės vamzdžių arba vamzdelių jungiamąsias detales su sriegiais grąžinimas.

As in other sectors, the logistics sector has benefited from digitization in recent years, allowing a smoother flow of goods across the globe. These advancements have promised, and to some extent … also delivered, efficiency and convenience. However, a more ‘inconvenient truth’ today is that a considerable volume of critical information still circulates in the form of non-standardized documents sent via email. Today, new developments in Artificial Intelligence are proving promising in enabling the data extraction of these unstructured documents and scans to finally fully break the paper chain.

Quality data is the lifeblood of an efficient Customs clearance process. All Customs tasks and responsibilities are performed, at least in part, on the basis of data received from businesses … engaged in trade – for example, data for purposes of revenue collection, risk management, admissibility checks, resource allocation and cooperation with other agencies, as well as the collection of statistical data for macroeconomic decisions.

In a world where international trade is the lifeblood of economies, ensuring the smooth flow of goods across borders while maintaining rigorous controls is a challenging balancing act. Dubai, … one of the world’s busiest trade hubs, is meeting this challenge head-on by investing in advance technology and embracing the power of Artificial Intelligence (AI) to enhance trade facilitation and border control. These efforts are poised not only to bolster Dubai’s position as a global trade and tourist hub, but also to set new standards for Customs operations and services worldwide, which has reflected positively on Dubai Customs client happiness index reaching a score of 98% for smart and electronic services. Some of the projects developed using AI are presented below.

Customs administrations have a full array of tools and technologies at their disposal to test material and substances – both in the field and in their labs. These tools all have benefits and … limitations. This article introduces an innovation which enables field officers to analyse trace materials left on any items and obtain the specific name of a trace level substance. Not only can they confirm or allay their suspicions rapidly, but they can also proceed to physical inspection with all the precautions needed.

One of the chapters of the innovation white paper[1] recently published by the International Association of Ports and Harbours (IAPH) is titled “Innovation in ports – not only about technology”. … It argues that innovation is also about process efficiency, and this includes how data flows among stakeholders and how it is used. Today, thanks to IoT technology, information flow can be generated by cargo containers themselves and be shared across many actors, improving the quality of transport and logistics performance by enabling collaboration among stakeholders.

There are many discussions about the efficiency of classification assistance tools. In this article, we argue that an AI-based tool, if well-built and properly used, can support classification … experts, enabling them to focus their attention on unusual and difficult product classifications.