February 13, 2021
en lt ru
EU-UK Trade and Cooperation Agreement: returned goods relief  vs  preferential origin

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European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?
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Comments ()

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?

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?

taxes
image lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
21-06-2022

Enrika Naujokė

taxes
image lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
21-06-2022

Enrika Naujokė

taxes
image en
Preferential origin: direct transport rule
20-06-2022

Muita UAB

origin of goods
image en
Preferential origin: direct transport rule
20-06-2022

Muita UAB

origin of goods
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

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

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

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

taxes
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