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Elektroninės prekybos ir mažaverčių siuntų deklaravimo ir apmokestinimo pokyčių pradėta laukti jau nuo 2017 m., kai įsigaliojo vadinamasis e-prekybos PVM paketas, kuriuo Europos Sąjungos Taryba … be kita ko priėmė sprendimą naikinti importo PVM lengvatą siuntoms iki 22 eurų vertės. Artėjant pasikeitimų įsiteisėjimo išvakarėms temos aktualumas augo, diskusijos karštėjo, verslas garsiai kalbėjo apie jau nueitą pasiruošimo kelią ir vis dar likusias problemas. Kaip verslui sekėsi ruoštis siuntų deklaravimo naujovėms, taikomoms nuo š.m. liepos 1 d., buvo kalbėta ir 4-ojoje Muitinės praktikų asociacijos konferencijoje (š.m. birželio 17 d.): diskutavome apie tai, su kokiomis kliūtimis susidurta, ir apie tai, kokios yra verslo matomos perspektyvos tolesniame ir ganėtinai platesniame nei vien tik siuntų deklaravimas bendradarbiavimo su muitine kelyje.

Editorial word. This month, the European Commission published a regulation that prolonged the application of safeguard measures against imports of certain steel products. Ingrida Beliokienė, … the chief specialist of the Tariffs Division of the Customs Department under the Ministry of Finance (Lithuania), kindly agreed to share information about the peculiarities of the use of these measures.

The use of tariff quotas is an important topic for many EU importers, and its relevance is not diminishing. Let’s take a look at the questions that businesses raise about tariff quotas and what … is important to pay attention to.

With the IT process ATLAS (translates as Automated Tariff and Local Customs Processing System), the clearance and monitoring of cross-border goods traffic are guaranteed and controlled. ATLAS … is the German customs administration’s IT solution, with which customs clearance and internal process handling are automated.

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further … explored and answered by the Court of Justice of the European Union.

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is … whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs … of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

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.

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). … After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Singapore is spearheading the implementation of TradeTrust, which is a framework comprised of a set of globally accepted standards to facilitate the digitalization of documents used in international … trade and logistics and their interoperability, and also a set of software components that connect to a blockchain backbone IT infrastructure. Economic operators and public and private institutions using TradeTrust will create a global network of trusted partners for the exchange and verification of digital trade documentation across borders. The ultimate objective is to enable a more seamless flow of goods between trading nations and reduce the inefficiencies and complexities generated by the use of paper-based documentation, making cross-border trade simpler and safer.

Ar yra galimybė susigrąžinti importo mokesčius, jeigu importuota prekė yra eksportuojama? Pavyzdžiui, Lietuvos įmonė importuoja prekes iš Kinijos (išleidžia į laisvą apyvartą). Po kelių mėnesių … susiklosto taip, kad parduoda jas (niekaip nepakeistas) įmonei Šveicarijoje ir eksportuoja. Ar tokiu atveju Lietuvos įmonė galėtų kreiptis dėl importo mokesčių sugrąžinimo? Nes prekės buvo eksportuotos, o pati įmonė, jeigu būtų numačiusi iš anksto, kad susiklostys tokia situacija, būtų neišleidusi prekių į laisvą apyvartą, o padėjusi jas į muitinės sandėlį.

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš … viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.