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Financial consequences of indirect customs representation mode in the EU
26-06-2022

According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.

Anouck-Préscillia Biernaux

customs representation
en
Financial consequences of indirect customs representation mode in the EU
26-06-2022

According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.

Anouck-Préscillia Biernaux

customs representation
lt
Muitinės auditas Europos Sąjungoje ir
24min
image

Muitinės praktikų asociacija

‎ €35.00
taxes
lt
Muitinės auditas Europos Sąjungoje ir Lietuvoje
24min
image

Muitinės praktikų asociacija

‎ €35.00
taxes
lt
Incoterms® ir teisingas importo mokesčių
31min
image

Enrika Naujokė

‎ €45.99
taxes
lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
31min
image

Enrika Naujokė

‎ €45.99
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
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
Ukraine customs-related news: April/May 2022
31-05-2022

News at a glance: the ban on the export of Ukrainian agricultural products during martial law; the limitation of foreign currency transactions for import operations; USA: temporary suspension of tariffs on Ukrainian steel; UK: agreement on “cutting” tariffs on all goods from Ukraine to zero; EU: 'Solidarity Lanes' for Ukrainian agro-products; common transit in Ukraine: first special transit simplification; FTA between Ukraine and Moldova: amendments on applying PEM; EU: a one-year suspension of EU import duties on all Ukrainian exports.

Iryna Pavlenko

law national
en
Ukraine customs-related news: April/May 2022
31-05-2022

News at a glance: the ban on the export of Ukrainian agricultural products during martial law; the limitation of foreign currency transactions for import operations; USA: temporary suspension of tariffs on Ukrainian steel; UK: agreement on “cutting” tariffs on all goods from Ukraine to zero; EU: 'Solidarity Lanes' for Ukrainian agro-products; common transit in Ukraine: first special transit simplification; FTA between Ukraine and Moldova: amendments on applying PEM; EU: a one-year suspension of EU import duties on all Ukrainian exports.

Iryna Pavlenko

law national
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
en, lt
Wise Persons Group recommendations: what is the future of EU customs?
02-05-2022

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Monika Bielskienė

AEO, e-commerce, law national
en, lt
Wise Persons Group recommendations: what is the future of EU customs?
02-05-2022

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Monika Bielskienė

AEO, e-commerce, law national
en, lt
The case with the smell of vanilla
24-04-2022

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Ingrida Kemežienė

classification
en, lt
The case with the smell of vanilla
24-04-2022

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Ingrida Kemežienė

classification
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

taxes
en
Keep an eye on customs case law or Who has enough money to throw away?
03-04-2022

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

taxes
en
What exporters should know about licensing barriers?
03-04-2022

Due to the non-transparent import licensing requirements in many countries, such as Turkey, India, Malaysia, Brazil, and Argentina, to mention a few, exporters are denied trade opportunities, which these days are especially important for those who lost their export markets after Russia invaded Ukraine. The article introduces basic information on automatic and non-automatic licensing and provides practical examples of some non-transparent licensing regimes worldwide that must be considered when choosing new export markets.

Dr. Ilona Mishchenko

law international, restrictions and prohibitions, trade policy
en
What exporters should know about licensing barriers?
03-04-2022

Due to the non-transparent import licensing requirements in many countries, such as Turkey, India, Malaysia, Brazil, and Argentina, to mention a few, exporters are denied trade opportunities, which these days are especially important for those who lost their export markets after Russia invaded Ukraine. The article introduces basic information on automatic and non-automatic licensing and provides practical examples of some non-transparent licensing regimes worldwide that must be considered when choosing new export markets.

Dr. Ilona Mishchenko

law international, restrictions and prohibitions, trade policy
en
Ukraine customs-related news: February/March 2022
31-03-2022

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

Iryna Pavlenko

law national
en
Ukraine customs-related news: February/March 2022
31-03-2022

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

Iryna Pavlenko

law national
en
War: How does it highlight the role of a customs specialist, and related challenges?
27-03-2022

The war in Ukraine and all the wars and armed conflicts happening around the world highlight the role of customs and customs specialists, especially as it regards compliance with restrictions and prohibitions. Customs specialists must be not only active, but also proactive, so that bad hands do not get access to the tools they can use to cause suffering. Many other topic-related aspects were discussed, and views from various countries were shared during the 10th Authors’ Meeting, which took place on 17th March 2022.

restrictions and prohibitions, sources of knowledge
en
War: How does it highlight the role of a customs specialist, and related challenges?
27-03-2022

The war in Ukraine and all the wars and armed conflicts happening around the world highlight the role of customs and customs specialists, especially as it regards compliance with restrictions and prohibitions. Customs specialists must be not only active, but also proactive, so that bad hands do not get access to the tools they can use to cause suffering. Many other topic-related aspects were discussed, and views from various countries were shared during the 10th Authors’ Meeting, which took place on 17th March 2022.

restrictions and prohibitions, sources of knowledge
en
Phytosanitary, veterinary and sanitary import controls in various countries
20-03-2022

Any state that allows animals, plants or products of animal and plant origin to enter its territory shall establish additional measures aimed at protecting people, animals and plants from infection, pests and diseases. Having a similar purpose, these measures differ depending on the country of their application. The article offers examples of the use of such measures in some countries, in particular, the UK (where the IPAFFS system is replacing the EU's TRACES), Ukraine and the Eurasian Economic Union.

Dinesh Unadkat

restrictions and prohibitions
en
Phytosanitary, veterinary and sanitary import controls in various countries
20-03-2022

Any state that allows animals, plants or products of animal and plant origin to enter its territory shall establish additional measures aimed at protecting people, animals and plants from infection, pests and diseases. Having a similar purpose, these measures differ depending on the country of their application. The article offers examples of the use of such measures in some countries, in particular, the UK (where the IPAFFS system is replacing the EU's TRACES), Ukraine and the Eurasian Economic Union.

Dinesh Unadkat

restrictions and prohibitions
en, lt
Sanctions: peace, security and human rights
06-03-2022

How to stop the war in Ukraine? Countries apply sanctions. Canada cut Russia and Belarus from the Most-Favoured-Nation Tariff treatment. In just one day, the EU released nine decisions and regulations concerning restrictive measures against Russia. Customs in Lithuania extended controls to check whether sanctioned banks were not used for payment. Many businesses, especially SMEs, for the first time, one way or another, have encountered the impact of sanctions. So what are sanctions? What are the related developments in general?

Enrika Naujokė

restrictions and prohibitions
en, lt
Sanctions: peace, security and human rights
06-03-2022

How to stop the war in Ukraine? Countries apply sanctions. Canada cut Russia and Belarus from the Most-Favoured-Nation Tariff treatment. In just one day, the EU released nine decisions and regulations concerning restrictive measures against Russia. Customs in Lithuania extended controls to check whether sanctioned banks were not used for payment. Many businesses, especially SMEs, for the first time, one way or another, have encountered the impact of sanctions. So what are sanctions? What are the related developments in general?

Enrika Naujokė

restrictions and prohibitions
lt
Ką svarbu žinoti apie sankcijas?
01-03-2022

Vis daugiau verslų privalo gilintis į sankcijų Rusijai ir Baltarusijai temą. Rubrikoje "ES aktualijos: vasaris 2022" publikuota visa eilė per keletą dienų naujai priimtų Tarybos reglamentų ir sprendimų. Kovą jų skaičius toliau augs. Teiraujamės Aistės Medelienės, APB "WALLESS" partnerės, advokatės: prieš pradedant gilintis į reglamentus, tiems, kam tai nauja sritis, į ką svarbu atkreipti dėmesį?

Dr. Aistė Medelienė

restrictions and prohibitions
lt
Ką svarbu žinoti apie sankcijas?
01-03-2022

Vis daugiau verslų privalo gilintis į sankcijų Rusijai ir Baltarusijai temą. Rubrikoje "ES aktualijos: vasaris 2022" publikuota visa eilė per keletą dienų naujai priimtų Tarybos reglamentų ir sprendimų. Kovą jų skaičius toliau augs. Teiraujamės Aistės Medelienės, APB "WALLESS" partnerės, advokatės: prieš pradedant gilintis į reglamentus, tiems, kam tai nauja sritis, į ką svarbu atkreipti dėmesį?

Dr. Aistė Medelienė

restrictions and prohibitions
en
Non-government controlled territories and free trade agreements
28-02-2022

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

Omer Wagner

origin of goods
en
Non-government controlled territories and free trade agreements
28-02-2022

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

Omer Wagner

origin of goods
en, lt
'Lex Portus' - the journal launched in Ukraine after the annexation of Crimea
27-02-2022

A year ago, we published an interview with Prof Dr Borys Kormych, with whom we have the honour of cooperating on the editorial board of the CCRM journal. We then discussed the 'Lex Portus' journal, which was started in Ukraine after the annexation of Crimea, to address, among other topics, the resulting legal challenges in transport, customs and border formalities. The war started by Russia in Ukraine sheds new light on many of the topics covered in the interview: the annexation of Crimea, the EU-Ukraine Association Agreement, work done in Ukraine to join the Convention on Common Transit Procedure, and more. We invite you to read the interview.

Prof Dr Borys Kormych

sources of knowledge
en, lt
'Lex Portus' - the journal launched in Ukraine after the annexation of Crimea
27-02-2022

A year ago, we published an interview with Prof Dr Borys Kormych, with whom we have the honour of cooperating on the editorial board of the CCRM journal. We then discussed the 'Lex Portus' journal, which was started in Ukraine after the annexation of Crimea, to address, among other topics, the resulting legal challenges in transport, customs and border formalities. The war started by Russia in Ukraine sheds new light on many of the topics covered in the interview: the annexation of Crimea, the EU-Ukraine Association Agreement, work done in Ukraine to join the Convention on Common Transit Procedure, and more. We invite you to read the interview.

Prof Dr Borys Kormych

sources of knowledge
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

import, taxes
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

import, taxes
en
Implementation of Common Transit and NCTS: Ukrainian realities and challenges
11-02-2022

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.

Roman Kril

law international, transit
en
Implementation of Common Transit and NCTS: Ukrainian realities and challenges
11-02-2022

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.

Roman Kril

law international, transit
en, lt
Customs duties (tariffs)
30-01-2022

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

taxes
en, lt
Customs duties (tariffs)
30-01-2022

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

taxes
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