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Redakcijos žodis: Šiandien net patys įprasčiausi mus supantys daiktai yra sudėtingų gamybos procesų, kurie neretai vykdomi ne vienoje pasaulio šalyje, rezultatas. Ir, be abejo, visi norime, kad … tas rezultatas – drabužiai, kosmetika, žaislai ir kt. - būtų saugus mūsų ir mūsų artimųjų naudojimui. Institucijoms užduotis užtikrinti tą saugumą nėra paprasta, todėl, be kita ko, kaupiama patirtis ir, jos pagrindu, tobulinama teisinė bazė, apie kurią rašoma šiame straipsnyje.

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful … conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is … based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments … at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine … the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Klausimas: Planuojame importuoti į Lietuvą papūgas (AROS rūšys: psittacus erithacus, aratinga solstitialis, poicephalus gulielmi) iš Pietų Afrikos. Prekės kodas 0106320000. Ar taikomos CITES … konvencijos nuostatos? Ar reikia gauti leidimą iš Aplinkos apsaugos agentūros? Jei taip, kokius dokumentus reikia pateikti, kad leidimas būtų išduotas.

Teisingas, tinkamas bei efektyvus tarptautinių sankcijų taikymas prekėms, importuojamoms iš valstybių, kurioms nustatyti prekybos draudimai ar apribojimai, yra labai svarbi šiandieninė aktualija. … Už tarptautinių sankcijų, susijusių tarptautine prekyba prekėmis, ir jų neteisėtu įvežimu ar išvežimu į (ar iš) ES bei Lietuvos Respublikos muitų teritoriją(-os) bei deklaravimu (jei tai nesukėlė didelės žalos valstybei (visuomenei)), paprastai taikoma administracinė atsakomybė pagal Administracinių nusižengimų kodekso 515 straipsnį. Tačiau praktikoje neretai pasitaiko ir situacijų, kuomet pačios valstybės institucijos (pavyzdžiui, muitinės įstaigos) netiksliai įvertina įvežamų prekių pobūdį, priima jų eksporto ar importo deklaracijas, ir oficialiai leidžia jas išvežti ar įvežti, bet vėliau pakeičia savo sprendimus bei atgaline tvarka (retroaktyviai) vertina jau realiai įvykusius, užbaigtus ir deklaruotus prekių tiekimo sandorius, taip pat siekia pritaikyti (už jų vykdymą bei deklaravimą) teisinę atsakomybę. Ir verslo praktikams, ir teisininkams, dirbantiems prekybos ar muitų (muitinės) teisės srityse tokiose situacijose iš esmės visuomet kyla klausimas – ar tokia praktika teisėta ir teisinga? Šiame straipsnyje siekiama atsakyti į minėtą klausimą remiantis naujausia teismų praktika (Lietuvoje) bei jų pateiktais aktualiais išaiškinimais.

Prekių, kurioms taikomi draudimai ar apribojimai, identifikavimas gali būti tikras iššūkis, ypač sankcijų kontekste. Atsakome į skaitytojo klausimą: „Kokie iššūkiai gali kilti norint nustatyti, … ar prekėms taikomi ribojimai arba draudimai (kalbant apie 833/2014 VII ir 765/2006 Va priedus)?“.

The U.S. Deforestation Bill was introduced in the Senate in November 2023. It aims to combat illegal deforestation by prohibiting the importation of products obtained, in whole or in part, from … certain commodities produced on lands where illegal deforestation is occurring, and for other purposes. The legislative process is ongoing. The main points of the bill and related implementation issues are summarised and analysed in the article below.

'Deep origin' is a phrase coined by Brain Staples. It is a description of the sustainability-focused regulatory environment now being increasingly faced by customs and traders. It goes beyond … customs when it comes to implementing sanctions or other prohibitions on importation of endangered goods, goods manufactured by forced labour, or by slavery, or by other undesirable practices. How to operate in this increasingly complex regulatory environment?

As the European Union ponders statutes that respond to unverified claims by different organizations of the usage of slave labor in the manufacture of a variety of goods from China, a series of … claims has been made against one of the Union’s largest manufacturers: Volkswagen. As we review the claims against Volkswagen it is easy to see how the issue has the capability of wreaking havoc with international trade with the People’s Republic of China (PRC). Some of the claims are so removed from the exported product that one wonders if it is simply an insincere way of removing certain sectors of China from international trade.

Note from the CCRM editors: What can we expect from customs in the future? Professor Albert Willem Veenstra addressed this question together with other authors in the article ‘The changing role … of Customs: Customs aligning with supply chain and information management’ (World Customs Journal). After participating in a webinar on the EU Deforestation Regulation (EUDR), in which Professor Veenstra shared his insights, we took the opportunity to ask about the impact of this regulation on Customs and talk about various other related topics, such as complex supply chains, new business models for customs brokers and, of course, the knowledge required to meet the demands of a modern compliance professional.

Forced labor is on the rise worldwide. The United States is one of the largest importers of merchandise at risk of being produced with forced labor and U.S. Customs and Border Protection (CBP) … is committed to identifying products made with forced labor and preventing them from entering the United States. From FY 2022 to date, CBP’s forced labor enforcement has impacted over $ 2 billion worth of shipments. Clearly, companies have a lot at stake, and compliance with anti-forced labor requirements is critical not only from a corporate responsibility standpoint but due to the impact it may have on a company’s financial position.

The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential … criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs posts. In customs posts the Maturity model must be used in three areas – tax administration, customs administration, and information technology implementation. To assess the practical situation, it was chosen to analyse high-risk customs posts. The situation of the Suwalki corridor and the three-month data collected by two customs posts at the Kybartai Road and Raigardas Road posts were reviewed. The analysis revealed that there is a lack of available data for researchers to conduct analysis and determine the impact of selected customs posts on customs tax control.

Customs taxes are a form of taxation imposed on goods imported into a country. They are typically levied on the value of the goods, and are intended to protect domestic industries from foreign … competition. In the European Union (EU), customs duties are harmonized across all member states. This means that the same rate of duty is applied to the same goods, regardless of which EU country they are imported into, however, there are some exceptions to this rule. Also, not only Duties has to be paid before release to free circulation. E-commerce is the buying and selling of goods and services online. It has become increasingly popular in recent years, as it offers consumers a convenient and affordable way to shop. However, the growth of e-commerce has also led to an increase in the number of goods being imported into the EU. The influence of customs taxes on e-commerce imports can have a significant impact on private persons. For example, if a private person imports goods from a country outside of the EU, they may have to pay customs taxes on those goods. This can make imported goods more expensive, it can also take more time for delivery, and can discourage private persons from importing goods from outside of the EU. The following sections of this paper will explore this topic in more detail and will discuss the various factors that can influence the impact of customs taxes on e-commerce imports for private persons and propose a theoretical model of how customs taxes affect the e-commerce of private persons.