Similar content

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
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
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, 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.

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.

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
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
Do we have time to prepare for the introduction of trade defence measures?
31-12-2021

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

Jovita Dobrovalskienė

taxes
en, lt
Do we have time to prepare for the introduction of trade defence measures?
31-12-2021

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

Jovita Dobrovalskienė

taxes
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

taxes
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

taxes
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

taxes
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

taxes
en
Import taxes administered by customs: a short overview
24-11-2021

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade

taxes
en
Import taxes administered by customs: a short overview
24-11-2021

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade

taxes
en, fr
SACU Members make progress in enhancing the uniform application of their Common External Tariff
20-11-2021

The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

SACU and the WCO Secretariats

taxes
en, fr
SACU Members make progress in enhancing the uniform application of their Common External Tariff
20-11-2021

The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

SACU and the WCO Secretariats

taxes
en, fr, lt
Governments should consider waiving taxes on transport costs until we are back to “normal”
06-11-2021

The exponential increase in transport costs over the past few months has placed a strain on importers and on economic recovery. One solution would be for governments to waive taxes on these costs. In Israel, the law already allows for such an exemption in the case of special circumstances beyond the importer’s control.

Omer Wagner

taxes
en, fr, lt
Governments should consider waiving taxes on transport costs until we are back to “normal”
06-11-2021

The exponential increase in transport costs over the past few months has placed a strain on importers and on economic recovery. One solution would be for governments to waive taxes on these costs. In Israel, the law already allows for such an exemption in the case of special circumstances beyond the importer’s control.

Omer Wagner

taxes
en
Returned goods: conditions for re-import of goods under Indian laws
07-10-2021

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupender Singh

taxes
en
Returned goods: conditions for re-import of goods under Indian laws
07-10-2021

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupender Singh

taxes
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

taxes
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

taxes
en
Incoterms® and the correct payment of
30min
image

Enrika Naujokė

‎ €49.89
taxes
en
Incoterms® and the correct payment of import duties
30min
image

Enrika Naujokė

‎ €49.89
taxes
en, lt
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

taxes
en, lt
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

taxes
lt
Tinkamas importo akcizų administratorius teismų praktikos vertinimu: VMI ar muitinė?
04-09-2021

Praktikoje kartas nuo karto kyla klausimai kas yra tinkamas importo akcizo mokesčio administratorius – muitinė ar Valstybinė mokesčių inspekcija (VMI) ir kuriais atvejais? Tai ypač aktualu tais atvejais, kai importuotos akcizais apmokestinamos prekės vėliau buvo perdirbtos ir eksportuotos, kas, savo ruožtu, sudaro pagrindą svarstyti klausimą atleisti jas nuo akcizo mokesčio. Akivaizdu, jog praktiniu požiūriu itin svarbu žinoti, kuris mokesčio administratorius – muitinė ar VMI - turėtų spręsti tokį klausimą ir kokia tvarka (procedūra) bei kuomet? Straipsnyje, remiantis naujausia Lietuvos vyriausiojo administracinio praktika bei išaiškinimais, aptariami minėti probleminiai aspektai bei pateikiami atsakymai į nurodytus klausimus.

Dr. Gediminas Valantiejus

taxes
lt
Tinkamas importo akcizų administratorius teismų praktikos vertinimu: VMI ar muitinė?
04-09-2021

Praktikoje kartas nuo karto kyla klausimai kas yra tinkamas importo akcizo mokesčio administratorius – muitinė ar Valstybinė mokesčių inspekcija (VMI) ir kuriais atvejais? Tai ypač aktualu tais atvejais, kai importuotos akcizais apmokestinamos prekės vėliau buvo perdirbtos ir eksportuotos, kas, savo ruožtu, sudaro pagrindą svarstyti klausimą atleisti jas nuo akcizo mokesčio. Akivaizdu, jog praktiniu požiūriu itin svarbu žinoti, kuris mokesčio administratorius – muitinė ar VMI - turėtų spręsti tokį klausimą ir kokia tvarka (procedūra) bei kuomet? Straipsnyje, remiantis naujausia Lietuvos vyriausiojo administracinio praktika bei išaiškinimais, aptariami minėti probleminiai aspektai bei pateikiami atsakymai į nurodytus klausimus.

Dr. Gediminas Valantiejus

taxes
en, lt
Customs duty in the EU
06min
image

CustomsClear ㅤ

‎ €9.00
taxes
en, lt
Customs duty in the EU
06min
image

CustomsClear ㅤ

‎ €9.00
taxes
en, lt
Antidumping: the "lesser duty" pitfalls
04min
image

CustomsClear ㅤ

‎ €9.00
taxes
en, lt
Antidumping: the "lesser duty" pitfalls
04min
image

CustomsClear ㅤ

‎ €9.00
taxes
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Login with Google Login with LinkedIn

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large