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Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review … of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Dažna situacija, kai lingvistiškai panašiais prekių pavadinimais vadinami dirbiniai, pavyzdžiui, lenta (gali būti lyginimo lenta, medinė pjaustymo lenta, grifelinė lentelė ir pan.), klasifikuojami … priskiriant juos ne tik Kombinuotosios prekių nomenklatūros skirtingiems skirsniams ar pozicijoms, bet ir skirtingiems skyriams. Šioje naujai paskelbtų reglamentų dėl prekių klasifikavimo apžvalgoje kviečiame pasigilinti, kas lėmė dviejų tekstilės paklotų – „iškylų kilimėlis“ ir „elektrinė paklodė“ - tarifinį klasifikavimą priskiriant juos skirtingoms pozicijoms.

What is the language of international trade? Who should learn it? Why it is important to learn? How to use this language for international trade? What are the international themes in the development … and application of this language? What are its advantages and disadvantages? How to develop the skill of using this language? This article finds answers to these important questions for the information and learning of the international trading community.

This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches … upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.

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.

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.

Good trade-related policy requires good trade data. While it may occasionally be necessary to implement policies and trade measures without a data-driven understanding of the underlying trade, … there is always the risk that doing so could deliver unpredictable results or miss the desired objectives. Good trade data is also essential for monitoring and assessing the implementation of trade policies.

You can ask the Customs Laboratory to classify your goods to double-check the commodity code you use or plan to use. However, the recommended product code might differ from yours, and you may … disagree with it. What should be done in such a case? Should you ignore the recommendation of the Customs Laboratory? Or is it better to appeal against it? And, in general, is it possible to appeal against such non-binding conclusions? The Supreme Administrative Court of Lithuania (SACL) clarified the latter issue.

Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines … the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.

In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions … administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

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.

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas … (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

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.

The problem of declaring a low value of goods and undervaluation to customs has always been relevant, and the control of determining the correct customs value has never left the sight of customs. … We provide an overview of topics and cases of the European Court of Justice explored during an international conference, which took place recently in Rotterdam.

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).

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation … and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

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.