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Nors pastarąjį dešimtmetį (ypač nuo 2012 m.) prekybos tarp Lietuvos Respublikos (kaip ES valstybės narės) ir JAV apimtys (tiek eksportas, tiek importas) nuolat augo, išliko ir nemažai probleminių … klausimų, su kuriais susiduria šioje prekyboje dalyvaujantys verslo subjektai. Straipsnyje apžvelgiama tiek bendrosios tokios prekybos problemos, su kuriomis susiduriama priimant sprendimus visos ES lygmeniu, tiek ir problemos, kylančios importuojant prekes iš JAV būtent į Lietuvos Respubliką bei išleidžiant jas į apyvartą Lietuvoje, taip pat siūlomi sprendimo būdai.

What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising … from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty, which equals to the amount of import duties or some other amount? Or may be both imposed – the payment of duties and the pecuniary penalty?

Lietuvos vyriausiojo administracinio teismo (LVAT) praktikoje dėl naudotų importuotų automobilių muitinio įvertinimo, buvo ne kartą akcentuota galimybė remtis nustatant importuotų prekių (naudotų … automobilių) vertę ne sandorio vertės metodu (kaip pirminiu ir pagrindiniu), bet kitais muitinei priimtinais metodais. Šiame straipsnyje aptariame naujausią LVAT praktiką tokio pobūdžio ginčuose.

Kai kuriais atvejais muitinės įstaigos nesiremia prekių kaina, nurodyta importuotojo pirkimo – pardavimo dokumentuose, bet vertės nustatymui naudoja kitus, specialiai apskaičiuotus dydžius. Straipsnyje … apžvelgiama ir pristatoma Lietuvos vyriausiojo administracinio teismo praktika dėl sandorio vertės metodo išimčių aiškinimo, suformuota aktualioje byloje.

The antidumping duties, which are often imposed to protect internal market from unfair competition of foreign goods, can reach up to 100 percent of the customs value of the goods or even more … when the average rate of conventional customs duties does not exceed as much as 5 per cent. For this and other reasons, the question of the possibilities of protection of the business entities, exporter‘s and importer‘s rights as well as legitimate interests in cases of application of such duties becomes critical and the possibilities of challenging them remain very important and will be discussed in this article, by analyzing judicial practice in the tax disputes in the EU courts, and, in particular, national courts in the EU Member States, namely, the Republic of Lithuania.

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that … may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between … the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example)).

“Customs value“ of imported goods on the international scale means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs … and Trade 1994 (WTO Agreement on Customs Valuation).

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated … with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of … goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share … our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

It is now nearly 40 years since the WTO Valuation Agreement came into force, and the commercial world has changed radically since then. This has been recognized by the WCO Secretariat and by … many Customs administrations that experience difficulties in the practical application of the Agreement.

Customs valuation requires a broader approach to each individual import with a focus on details and circumstances. One of the aspects requiring the broader approach concerns royalties and license … fees, which at first glance may seem very distant and not related to imported goods.

Ar galima po išleidimo į laisvą apyvartą kreiptis į muitinę dėl muitinės vertės sumažinimo ir mokesčių grąžinimo, jeigu deklaracijos priėmimo dieną buvo su gamyba susijusi rizika, jog naudojant … prekę suges jos dalis ir taip įvykus, importuotojas sumažina kainą atlygindamas išlaidas, kurias pirkėjas patyrė dėl to, kad prekė buvo pataisyta siekiant panaikinti defektą?

The customs value primarily bases on the transaction value of imported goods, which is the price actually paid or payable for the goods when sold for export to the country of importation, plus, … certain adjustments of costs and charges.

Nuo 2021 m. sausio 1 d. keisis ES deleguotojo reglamento 2015/2446 nuostatos dėl tam tikrų mažos vertės siuntų deklaravimo. Pasikeitimai aktualūs visiems tiems privatiems asmenims, kurie užsisako … ir iš trečiųjų teritorijų ar šalių gauna siuntas, kurių vertė neviršija 150 Eur, o ypač, kai prekės vertė yra mažesnė nei 22 Eur. Pasikeitimai taip pat aktualūs tokių siuntų gabentojams ir/ arba deklarantams.

Sąjungos teisės aktais, susijusiais su muitiniu įvertinimu, siekiama įtvirtinti teisingą, vienodą ir neutralią sistemą, kuri neleistų naudoti savavališkai nustatytų ar fiktyvių muitinių verčių. … Aktualioje byloje Europos Sąjungos Teisingumo Teismas (ESTT) atsakė į klausimus, susijusius su kitų nei sandorio vertės nustatymo metodų taikymu: ar, remiantis „panašių prekių“ prekių verte, reikia atsižvelgti į prekės ir gamintojo užimamą rinkos padėtį; ar, apskaičiuojant vertę pagal Sąjungoje parduotų prekių vertę, reikia atsižvelgti į taikytas nuolaidas; ir dar kelis kitus klausimus.

Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In … one case the rulings of ECJ justified the position of customs authorities and in the other - of business.

Šiame straipsnyje apžvelgsime teismo procesinį sprendimą, kuris turėtų pradžiuginti visus be išimties muitinės tarpininkus; tačiau ir nenuviltų teisės žinovų savo argumentacija.