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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)?“.

Nepastebimos sienos, sklandūs muitinės formalumai, vienodos taisyklės visoje ES ir patenkinti tiek muitinės klientai, tiek pati muitinė... siekiamybė kurios link veda iššūkių (būtų galima sakyti, … kad problemų, tačiau tai „nebemadinga“) pilnas kelias. Iššūkiai įvairūs – teisiniai, praktiniai, ar tiesiog žmogiškieji, pavyzdžiui, nesusikalbėjimas. Eksporto duomenų teikimo per iMDAS nesena patirtis tapo verslui nerimo dėl kitų sistemų diegimo priežastimi. Nuo 2024 m. kovo 11-osios dienos per išmaniąją Muitinės deklaracijų apdorojimo sistemą (iMDAS) pradėti teikti importo deklaracijų duomenys bei su šių duomenų apdorojimu susijusios elektroninės paslaugos. Apžvelkime, kokios yra naujos patirtys ir įžvalgos.

HM Revenue & Customs has announced significant changes affecting UK importers from 31 January. The most important customs and customs-related updates, with a focus on EU-UK trade, have been summarised … and explained in the overview below.

Viena po kitos keičiamos ir atnaujinamos muitinės sistemos – kovą pradėsime naudoti elektroninius T2L, iMDAS importui, tačiau ir neseniai įgyvendinti pokyčiai dar kelia klausimų, pavyzdžiui, … kaip teisingai deklaruoti prekes nelikus procedūros kodo „49“ arba kaip tam tikrais atvejais forminti eksportą iš muitinei priimtinos vietos. Muitinės praktikų asociacijos nariai aktyviai diskutuoja šiais klausimais virtualiame forume, o taip pat kviečia į kovo 7 d. vyksiantį vebinarą-apkrito stalo diskusiją „Aktualūs pokyčiai muitinės deklaracijoje“. Apžvelkime pokyčių muitinės deklaracijoje temą, verslui kylančius iššūkius ir atsakymus į minėtus praktinius klausimus.

The Southern Common Market (known as MERCOSUR) is a regional integration process initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently … suspended) and Bolivia (whose accession procedure is still underway). MERCOSUR makes its decisions through three bodies: the Council of the Common Market (CMC), which is the main MERCOSUR body that conducts the integration process politically; the Common Market Group (GMC), which oversees the day-to-day functioning of the bloc; and the Mercosur Trade Commission (CCM), which is responsible for the administration of common commercial policy instruments.

Customs administrations in the Western Balkans have established a platform to automatically exchange Customs data. Called “SEED”, the system has proven efficient in identifying irregularities, … offences and smuggling activities, as well as in accelerating the clearance of goods.

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.

Despite officially leaving the EU’s single market in January 2021, the UK has delayed introducing full border controls several times due to concerns over cost and disruption. However, we now … know that these post-Brexit checks on plant and animal goods coming into the UK from EU countries will begin at the end of January 2024. What does this mean for businesses importing these goods into the UK? We provide a summary of the changes coming into effect and how the trader can prepare for these stricter border controls.

Note from the CCRM editors: The first part of the article provided an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It also … examined the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and posed the following question: Is the CBAM fair towards developing countries? In this second part, the author provides an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and shares a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. … The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

The remaining electronic systems provided for in the Union Customs Code (UCC) will be implemented in 2024 and 2025. The introduction of a new customs system can have various implications for … a company, depending on its specific activity: time savings when paper documents become electronic (e.g. T2L), significant financial savings thanks to new simplification possibilities (e.g. centralised clearance), the need to adapt company processes and software to the transition to the new systems, or simply the potential for disruption during implementation (for example, the introduction of new services of the Intelligent Customs Declaration System (iMDAS) this month in Lithuania has led to a sad joke in business community that the only Christmas wish is a working iMDAS), etc. On 15 December, the European Commission adopted a new work programme to replace the previous one. Let's take a look at the updated implementation deadlines for the systems planned for the coming years. If you work with these systems, you should think about how they will or might affect your organisation and prepare accordingly.

The World Customs Organization has published a comprehensive study on the digitalisation of the Certificate of Origin (CO). This article provides a short summary of the existing CO issues and … suggests some solutions that could help achieve the long-term digitalisation goals – such as the framework for trusted digital signatures currently used in the EU.

Today, we often talk about circular economy goals and the ambition to reduce waste by extending the life of products through reuse, repair, refurbishment or recycling. The legal framework is … still under development. For example, there are provisions in the EU Combined Nomenclature for certain waste and scrap and for used cars, but no such provisions for used car parts - this can lead to difficulties when declaring these goods for the chosen customs procedure. Let us give an overview and discuss a current practical situation in Lithuania regarding the environmental and customs requirements for the declaration of parts of used cars for export.

According to customs data, since the introduction of sanctions, Latvian customs performed 184,972 cargo document controls and 6,027 cargo physical controls. In 8,396 cases, customs prevented … the movement of goods subject to sanctions. In 2022, 114 criminal proceedings have been initiated for the circumvention of sanctions, and in 2023, – 87 criminal proceedings. Considering the above, economic operators who move goods from or to Russia and Belarus or countries that could be used to circumvent sanctions should consider the consequences mentioned in this article.