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Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, … it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).

One of the conditions of a trade agreement is that goods must travel directly between the signatory countries. How is the direct transport rule enforced in practice? This article provides an … overview of the answers based on the experience of local practitioners from Lithuania, the United Kingdom, Switzerland, Ukraine, Mexico, and Vietnam.

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?

“It is important for us to provide the floor for discussion of issues important for scientists and practicing lawyers focusing on respective fields, for logistic and customs professionals.” - … Prof Dr Borys Kormych, the Editor in Chief of 'Lex Portus' journal, tells in an interview about the journal, shares insights from articles, provides interesting facts about the case-law (Ukraine has an extensive practice of customs appeals), and answers other questions.

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.

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues … faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

What customs-related databases do you use, find the most useful and/ or the most interesting? An exchange on customs-related databases used worldwide took place on 18 February 2021 during the … 4th meeting of the authors of the CCRM journal. Why there is no comprehensive list of such databases? Herewith we could start the list! We would be happy to amend it with the databases you use, write to us: info@lcpa.lt

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.

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. … The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

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?

At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner … for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of the World Trade Organization (WTO), so its trade relations with the EU are also governed by the WTO law. Taking into account the fact that customs duties, especially trade defence duties, have a significant practical impact on the volume of international trade between the EU and the Russian Federation and on international trade business, this article discusses the legal issues of their application and possible solutions, based on the recent WTO trade dispute settlement practice.

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and … businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

The 3rd Customs Practitioners conference (national conference in Lithuania) was held on 10 December 2020 under the slogan: "There is no good supply chain without good customs!". We provide an … overview of the presentations, which covered international, EU and national legislation, Brexit, preferential origin of goods, import/ export VAT and post-clearance audits.

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national … legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when … two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

What does the EU-UK TCA mean for businesses that sell finished goods of EU origin to EU customers from the UK, and vice versa? This article addresses questions increasingly asked by businesses … with distribution centre models. Specifically, questions relating to how to mitigate customs duty when trading originating goods between the UK and the EU in 2021.