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Transit manual, prepared by the European Commission, is a detailed description of the common and the Union transit procedures. It explains how these transit procedures work and the roles of the … various participants.

News in week 17: Trade and Cooperation Agreement between the EU and the UK enters into force on 1 May 2021; additional customs duties on imports of certain products originating in the USA; Commission … public consultation on the Union Customs Code; read for more news.

Balandžio mėnesio aktualijos: pakeista patvirtinta EUR.1 judėjimo sertifikato blanko privalomoji forma; patvirtintas muitinės leidimų, suteikiamų muitinės leidimų sistemos priemonėmis, valdymo … proceso aprašas; patvirtintas eksporto leidimų eksportuoti COVID-19 vakcinas išdavimo tvarkos aprašas ir daugiau!

News in week 13. Judgements of the Court of Justice of the European Union: tariff classification of bank note validator and cash boxes (headings 8472 and 9031), inward processing and failure … to present goods to customs, anti-dumping duties on imports of certain seamless pipes and tubes of iron or steel originating in the People’s Republic of China. Regulation imposing a definitive anti-dumping duty on imports of aluminium extrusions originating in the People’s Republic of China.

Kovo mėnesį aktualijų temos: cheminės medžiagos (REACH), vakcinų eksporto leidimai, kovai su Covid skirtų medicinos prekių siuntų deklaravimas, prekių gabenamų vykdant karinę veiklą deklaravimas … (NATO 302-oji forma arba ES 302-oji forma), dokumentų nacionalinių kodų sąrašas, galutinio vartojimo procedūra, įvežimo bendrosios deklaracijos pateikimas ir daugiau!

Sources of European Union (EU) law can be classified according to their binding nature. 'Hard law' defines binding legislation, and 'soft law' includes non-obligatory guidelines, recommendations, … opinions. Andrius Košel has published an excellent article on soft law and here we will examine hierarchy and types of hard law, as well as opportunities in its application.

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly … evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

Monthly overview of customs-related legal acts, case law, notices published in the Official Journal of the EU, and information published by the European Commission and by the World Customs Organization.

2020.01.30-2021.02.26 aktualijų temos: muitinės įstaigų klasifikatorius; valiutų, naudojamų deklaruojant prekes Lietuvos muitinei, sąrašas; muitinės prižiūrimų prekių sunaikinimas; konfiskuotų, … pripažintų bešeimininkėmis prekių, neturinčių Sąjungos prekių muitinio statuso, pardavimas elektroniniuose aukcionuose; ne maisto gaminio draudimas išleisti/ išleidimas į laisvą apyvartą.

In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, … directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are considered soft law. Practical examples of informal law in the field of customs are the Guidelines for Customs Valuation of Goods, the Customs Valuation Compendium, the Transit Guide. What is the significance of these documents in practice?

News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, … regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk; application of the REX system; EVFTA: cumulation in Vietnam with fabrics originating in South Korea; and more!

2020.12.29-2021.01.29 aktualijų sritys: intrastato statistinių ataskaitų pildymas, muitinės įstaigų teikiamų papildomų paslaugų ir jų įkainių sąrašas, leidimų taikyti tikslinio naudojimo ir perdirbimo … specialiąją procedūrą išdavimas, muitinės įstaigų klasifikatorius, muitinės elektroninių paslaugų teikimo taisyklės, vidaus kontrolės įgyvendinimo Lietuvos Respublikos muitinėje tvarkos aprašas.

2020.11.29-12.28 pakeitimai: Laikinojo įvežimo perdirbti procedūros įvykdymo dokumento pildymo, pateikimo ir priėmimo muitinėje taisyklės; Mokestinių prievolių įvykdymo užtikrinimo muitinėje … taisyklės; Dėl Nacionalinių muitinės procedūrų požymių kodų sąrašo patvirtinimo; Dėl Privalomosios tarifinės informacijos sprendimų priėmimo taisyklių patvirtinimo; Muitinės veiklos tęstinumo taisyklės, taikomos neveikiant muitinės arba asmens elektroninėms sistemoms; ir daugiau.

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of … goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

News 29 Nov - 26 Dec 2020. Brexit: EU-UK Trade and Cooperation Agreement, entry summary declarations and pre-departure declarations, controls at the border control post of products of animal … origin, General Export Authorisation for the export of certain dual-use items, tariff rate quotas and other import quotas, Union preferential trade arrangements; Covid-19: new CN codes and TARIC subheadings for SARS-CoV-2 vaccines, protective face masks, diagnostic reagents and diagnostic kits; E-commerce: new guidance document on the import and export of low value consignments by European Commission, E-Commerce Package by WCO; and more news in other areas!

2020.10.29 - 11.28 pakeitimai: Muitinės ir PVM įstatymų pakeitimai taikomi nuo 2021.07.01 (PVM elektroninės komercijos paketo taikymo pradžia); Intrastato statistinių ataskaitų statistinių formuliarų … pildymo, pateikimo ir priėmimo taisyklės; TIR procedūros vykdytojo leidimų išdavimo ir panaikinimo komitetas; Vilniaus, Kauno ir Klaipėdos teritorinių muitinių veiklos zonos.

Union Customs Code amendments (AEO); Regulations regarding classification of various goods (reusable drinking straw, plastic cables, etc.); Judgements of the European Court of Justice: valuation, … excise; anti-dumping measures on products from China, Indonesia, India; HS 2017 / HS 2022 Correlation Tables; and more.

The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws … of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of offence/ violation or mistake by the taxpayer to tax authorities for the application of legal responsibility.

On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool … for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and economic operators and to provide a tool to facilitate the correct and harmonized application of customs legislation in the Member States. The guidance is expected to be included in the EU Customs Valuation Compendium in 2021.