Similar content

en, lt
Harley-Davidson case highlights limits of binding origin information in Union customs law
07-05-2023

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

Jonas Sakalauskas

duties, taxes
en, lt
Harley-Davidson case highlights limits of binding origin information in Union customs law
07-05-2023

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

Jonas Sakalauskas

duties, taxes
en
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

duties, taxes
en
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

duties, taxes
en
Calculation of import charges in EU
10min
image

Anthony Buckley

‎ €18.59
duties, taxes
en
Calculation of import charges in EU
10min
image

Anthony Buckley

‎ €18.59
duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

duties, taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

duties, taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

duties, taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

duties, taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

duties, taxes
en
The AI revolution is underway, and this is good news for Customs
27-12-2022

Customs authorities are showing a growing interest in adopting artificial intelligence (AI), the broad category of science that entails simulating human thinking capability and behaviour. As stated in a joint paper published by the World Customs Organization, (WCO) and the World Trade Organization (WTO) entitled The role of advanced technologies in cross-border trade: A Customs perspective, “around half of Customs authorities use some combination of big data analytics, AI and machine learning, while the other half plans to do so in the future.”

Dr. Chen Zhiqiang

customs control, IT systems, databases
en
The AI revolution is underway, and this is good news for Customs
27-12-2022

Customs authorities are showing a growing interest in adopting artificial intelligence (AI), the broad category of science that entails simulating human thinking capability and behaviour. As stated in a joint paper published by the World Customs Organization, (WCO) and the World Trade Organization (WTO) entitled The role of advanced technologies in cross-border trade: A Customs perspective, “around half of Customs authorities use some combination of big data analytics, AI and machine learning, while the other half plans to do so in the future.”

Dr. Chen Zhiqiang

customs control, IT systems, databases
en, lt
The European Green Deal: challenges and opportunities for business cooperating with customs
25-12-2022

The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.

Dr Erika Besusparienė

duties, taxes
en, lt
The European Green Deal: challenges and opportunities for business cooperating with customs
25-12-2022

The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.

Dr Erika Besusparienė

duties, taxes
en
Customs always rings twice: the risk of paying duties through customs agents
18-12-2022

There are various methods how you can pay import duties and taxes. One of them – paying through the agent clearing house bank account. What happens if the agent declares insolvency after receipt of payment – will the importer be required to pay to the State or not? Should the activity of an agent be strictly regulated to prevent situations like this?

Omer Wagner

duties, taxes
en
Customs always rings twice: the risk of paying duties through customs agents
18-12-2022

There are various methods how you can pay import duties and taxes. One of them – paying through the agent clearing house bank account. What happens if the agent declares insolvency after receipt of payment – will the importer be required to pay to the State or not? Should the activity of an agent be strictly regulated to prevent situations like this?

Omer Wagner

duties, taxes
en
Import/export VAT & other post-Brexit
47min
image

Zandra Horgan

‎ €59.99
duties, taxes
en
Import/export VAT & other post-Brexit issues
47min
image

Zandra Horgan

‎ €59.99
duties, taxes
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

duties, taxes
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

duties, taxes
en, lt
Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
en, lt
Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
en, lt
Extinction of customs debt - does it include VAT and excise?
25-09-2022

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.

Jovita Dobrovalskienė

duties, taxes
en, lt
Extinction of customs debt - does it include VAT and excise?
25-09-2022

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.

Jovita Dobrovalskienė

duties, taxes
en, lt
Alcohol turned into water in a customs warehouse: who pays the customs bill?
28-08-2022

A customs warehouse stored bottled alcohol (vodka). Customs audited the warehouse, took a sample, and found that there was water instead of vodka in the bottles! Customs ordered the warehouse to pay €308,455 customs debt (import duties and taxes, fines and interest). A dispute arose regarding who must pay the customs debt, as the customs warehouse is not obliged to take samples of the goods. Let's look at the clarification of the Supreme Administrative Court of Lithuania (SACL) in this case.

Jurgita Bartninkienė

duties, taxes
en, lt
Alcohol turned into water in a customs warehouse: who pays the customs bill?
28-08-2022

A customs warehouse stored bottled alcohol (vodka). Customs audited the warehouse, took a sample, and found that there was water instead of vodka in the bottles! Customs ordered the warehouse to pay €308,455 customs debt (import duties and taxes, fines and interest). A dispute arose regarding who must pay the customs debt, as the customs warehouse is not obliged to take samples of the goods. Let's look at the clarification of the Supreme Administrative Court of Lithuania (SACL) in this case.

Jurgita Bartninkienė

duties, taxes
lt
Prekių iš specialiųjų fiskalinių teritorijų įvežimas: T2F, T2LF ir išleidimas į laisvą apyvartą
30-06-2022

Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?

duties, taxes
lt
Prekių iš specialiųjų fiskalinių teritorijų įvežimas: T2F, T2LF ir išleidimas į laisvą apyvartą
30-06-2022

Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?

duties, taxes
lt
Incoterms® ir teisingas importo mokesčių
31min
image

Enrika Naujokė

‎ €45.99
duties, taxes
lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
31min
image

Enrika Naujokė

‎ €45.99
duties, taxes
en, lt
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
31-05-2022

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).

Dr. Gediminas Valantiejus

duties, taxes
en, lt
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
31-05-2022

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).

Dr. Gediminas Valantiejus

duties, taxes
lt
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?
22-05-2022

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.

Jurgita Stanienė

duties, taxes
lt
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?
22-05-2022

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.

Jurgita Stanienė

duties, taxes
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘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.

Dr. Talke Ovie

duties, taxes
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘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.

Dr. Talke Ovie

duties, taxes
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

duties, taxes
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

duties, taxes
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Login with Google Login with LinkedIn

Contact us

Thank you for report
Maximum file size 6mb
File is too large