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en, lt
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

origin
en, lt
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

origin
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin
en
EU-Mercosur Association Agreement: the opportunities for European products in Brazil
14-08-2021

On July 7, 2021, Brazil disclosed its tariff elimination schedule embodied in the EU-Mercosur Association Agreement announced on June 28, 2019, in Brussels (Belgium). The official documents will only be binding after the ratification in each Member-State. However, the disclosed Annex gives an idea to European traders and practitioners of the gains that can be obtained when the deal enters into force.

Thális Andrade

origin
en
EU-Mercosur Association Agreement: the opportunities for European products in Brazil
14-08-2021

On July 7, 2021, Brazil disclosed its tariff elimination schedule embodied in the EU-Mercosur Association Agreement announced on June 28, 2019, in Brussels (Belgium). The official documents will only be binding after the ratification in each Member-State. However, the disclosed Annex gives an idea to European traders and practitioners of the gains that can be obtained when the deal enters into force.

Thális Andrade

origin
lt
Prekių kilmės taisyklių reikšmė iš ES muitų teritorijos išvežtų ir pakartotinai į ją įvežtų prekių apmokestinimui: teismų praktikos požiūris
07-08-2021

Verslo praktikoje pasitaiko situacijų, kuomet ES lengvatinės kilmės prekes prireikia įvežti į trečiąją valstybę ir po kiek laiko dėl ekonominės būtinybės vėl jas grąžinti į ES, neatlikus su prekėmis jokių ekonominių operacijų, dėl kurių formaliai galėjo pasikeisti prekių kilmė. Tokiu atveju neretai kyla klausimas ar šios prekės vis dar bus laikomos ES lengvatinės kilmės prekėmis ir neapmokestinamos importo muitais (jas įvežant į ES)? Į šiuos klausimus atsakymus siekė pateikti ir Lietuvos vyriausiasis administracinis teismas vienoje iš naujausių bylų.

Dr. Gediminas Valantiejus

origin
lt
Prekių kilmės taisyklių reikšmė iš ES muitų teritorijos išvežtų ir pakartotinai į ją įvežtų prekių apmokestinimui: teismų praktikos požiūris
07-08-2021

Verslo praktikoje pasitaiko situacijų, kuomet ES lengvatinės kilmės prekes prireikia įvežti į trečiąją valstybę ir po kiek laiko dėl ekonominės būtinybės vėl jas grąžinti į ES, neatlikus su prekėmis jokių ekonominių operacijų, dėl kurių formaliai galėjo pasikeisti prekių kilmė. Tokiu atveju neretai kyla klausimas ar šios prekės vis dar bus laikomos ES lengvatinės kilmės prekėmis ir neapmokestinamos importo muitais (jas įvežant į ES)? Į šiuos klausimus atsakymus siekė pateikti ir Lietuvos vyriausiasis administracinis teismas vienoje iš naujausių bylų.

Dr. Gediminas Valantiejus

origin
en, fr, lt
Rules of Origin: Highlights of the second WCO Conference
08-07-2021

The WCO Secretariat organized the second edition of its Global Origin Conference, held from 10 to 12 March 2021, with the objective of stimulating the exchange of knowledge on the management and implementation of rules of origin, both from a Customs and a trade operator perspective. Funded by the Korea Customs Service, the event was held online. Below are some of the key points made by the speakers.

origin
en, fr, lt
Rules of Origin: Highlights of the second WCO Conference
08-07-2021

The WCO Secretariat organized the second edition of its Global Origin Conference, held from 10 to 12 March 2021, with the objective of stimulating the exchange of knowledge on the management and implementation of rules of origin, both from a Customs and a trade operator perspective. Funded by the Korea Customs Service, the event was held online. Below are some of the key points made by the speakers.

origin
en, lt
Non-preferential origin of solar modules
08-07-2021
00min
image

© customsclearance.net

origin
en, lt
Non-preferential origin of solar modules imported in the EU (Is duty 0% or 67,9%?)
08-07-2021
00min
image

© customsclearance.net

origin
en, fr, lt
Non-preferential Rules of Origin: “When you turn your back on an issue – it only gets bigger!”
08-07-2021

The following article is not intended to be a scholarly or even comprehensive review of past or current activities under the World Trade Organization’s Agreement on Rules of Origin, or a detailed analysis of the differences between preferential versus non-preferential rules of origin (which I am assuming most readers of this magazine already understand). Rather, this article offers more of a personal and subjective perspective on the problems associated with non-preferential rules, and humbly proposes possible approaches and options to minimize these problems, or at least stimulate discussions about potential remedies. These options are largely based on the perceived structure and architecture of the issues.

Brian Rankin Staples

origin
en, fr, lt
Non-preferential Rules of Origin: “When you turn your back on an issue – it only gets bigger!”
08-07-2021

The following article is not intended to be a scholarly or even comprehensive review of past or current activities under the World Trade Organization’s Agreement on Rules of Origin, or a detailed analysis of the differences between preferential versus non-preferential rules of origin (which I am assuming most readers of this magazine already understand). Rather, this article offers more of a personal and subjective perspective on the problems associated with non-preferential rules, and humbly proposes possible approaches and options to minimize these problems, or at least stimulate discussions about potential remedies. These options are largely based on the perceived structure and architecture of the issues.

Brian Rankin Staples

origin
en, fr, lt
Binding Origin Information: the experience of Germany
08-07-2021

Binding Origin Information (BOI) refers to a written decision issued by a Customs administration that certifies the origin of goods. Also known as an “advance ruling regarding the origin of goods”, such a decision is usually binding on the applicant and on the Customs authorities for a given amount of time.

German Customs

origin
en, fr, lt
Binding Origin Information: the experience of Germany
08-07-2021

Binding Origin Information (BOI) refers to a written decision issued by a Customs administration that certifies the origin of goods. Also known as an “advance ruling regarding the origin of goods”, such a decision is usually binding on the applicant and on the Customs authorities for a given amount of time.

German Customs

origin
en, fr, lt
Revising RKC Specific Annex K: key aspects of the proposal and of its objectives
08-07-2021

The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) entered into force in 1974. To keep pace with the evolution of governments and international trade, the Kyoto Convention was revised in the 1990s and entered into force as the Revised Kyoto Convention (RKC) on 3 February 2006. The RKC became the blueprint for modern and efficient Customs procedures for years to come.

Roman Brühwiler

origin
en, fr, lt
Revising RKC Specific Annex K: key aspects of the proposal and of its objectives
08-07-2021

The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) entered into force in 1974. To keep pace with the evolution of governments and international trade, the Kyoto Convention was revised in the 1990s and entered into force as the Revised Kyoto Convention (RKC) on 3 February 2006. The RKC became the blueprint for modern and efficient Customs procedures for years to come.

Roman Brühwiler

origin
en, lt
Statement on origin (EU-Vietnam FTA)
30-06-2021

Continuing on the topic started by Samuel Draginich in the article "EVFTA: proof of origin when consignments are split in a country of transit", let us take a closer look at the statement on origin - the only proof of EU preferential origin that might be issued under the EU-Vietnam FTA (EVFTA) - and the commercial document on which it may be made out; also in the case of splitting of consignment in a country of transit.

Enrika Naujokė

origin
en, lt
Statement on origin (EU-Vietnam FTA)
30-06-2021

Continuing on the topic started by Samuel Draginich in the article "EVFTA: proof of origin when consignments are split in a country of transit", let us take a closer look at the statement on origin - the only proof of EU preferential origin that might be issued under the EU-Vietnam FTA (EVFTA) - and the commercial document on which it may be made out; also in the case of splitting of consignment in a country of transit.

Enrika Naujokė

origin
en
EVFTA: proof of origin when consignments are split in a country of transit
25-06-2021

The EU-Vietnam Free Trade Agreement (EVFTA) came into force on 1 August 2020. It is one of the most noteworthy EU FTAs that have come into force in recent years as it brings closer one of the world’s largest economic blocs with the fastest-growing emerging economy in the world. Vietnam is widely considered to be the next regional powerhouse, rapidly emerging as one of the world’s premier manufacturing destinations. The EU wisely saw the value in crafting a closer partnership with Vietnam, a partnership that will undoubtedly reap immense rewards for both parties going forward. As the EVFTA is a work in progress amendments to the relevant guidance are still being made to clarify and improve its execution.

Samuel Draginich

origin
en
EVFTA: proof of origin when consignments are split in a country of transit
25-06-2021

The EU-Vietnam Free Trade Agreement (EVFTA) came into force on 1 August 2020. It is one of the most noteworthy EU FTAs that have come into force in recent years as it brings closer one of the world’s largest economic blocs with the fastest-growing emerging economy in the world. Vietnam is widely considered to be the next regional powerhouse, rapidly emerging as one of the world’s premier manufacturing destinations. The EU wisely saw the value in crafting a closer partnership with Vietnam, a partnership that will undoubtedly reap immense rewards for both parties going forward. As the EVFTA is a work in progress amendments to the relevant guidance are still being made to clarify and improve its execution.

Samuel Draginich

origin
en, lt
Rules of preferential origin
21-06-2021

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower rates of duty upon importation in the country of destination.

origin
en, lt
Rules of preferential origin
21-06-2021

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower rates of duty upon importation in the country of destination.

origin
en, lt
Product-specific rules of preferential origin
12-06-2021

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.

origin
en, lt
Product-specific rules of preferential origin
12-06-2021

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.

origin
en, lt
Types of free trade agreements
05-06-2021

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

origin
en, lt
Types of free trade agreements
05-06-2021

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

origin
en
Using LTSDs to qualify goods under preferential
05-06-2021
08min
image

Samuel Draginich

‎ €9.00
origin
en
Using LTSDs to qualify goods under preferential origin agreements
05-06-2021
08min
image

Samuel Draginich

‎ €9.00
origin
en
FTA mechanics – change in tariff heading and long-term supplier declarations
29-05-2021

Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

Samuel Draginich

origin
en
FTA mechanics – change in tariff heading and long-term supplier declarations
29-05-2021

Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

Samuel Draginich

origin
en
Trade agreements: the direct transport rule
01-05-2021

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.

Customs Practitioners Association

origin
en
Trade agreements: the direct transport rule
01-05-2021

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.

Customs Practitioners Association

origin
en, lt
An introduction to Binding Origin Information
20-04-2021

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

Mette Werdelin Azzam

origin
en, lt
An introduction to Binding Origin Information
20-04-2021

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

Mette Werdelin Azzam

origin
en, lt, ru
A coffee break with… Mette Werdelin Azzam
10-04-2021

This is the first “coffee break” article in our new series featuring thought leaders in the field of customs. Our guest is Mette Werdelin Azzam, a rules of origin geek who spent a decade at the World Customs Organization (WCO) as the Senior Technical Officer focusing on origin. She is now is working as an independent Customs and Trade Agreement Specialist with rules of origin as her main expertise and passion.

Mette Werdelin Azzam

origin
en, lt, ru
A coffee break with… Mette Werdelin Azzam
10-04-2021

This is the first “coffee break” article in our new series featuring thought leaders in the field of customs. Our guest is Mette Werdelin Azzam, a rules of origin geek who spent a decade at the World Customs Organization (WCO) as the Senior Technical Officer focusing on origin. She is now is working as an independent Customs and Trade Agreement Specialist with rules of origin as her main expertise and passion.

Mette Werdelin Azzam

origin
en
Direct transport rule
07-04-2021
15min
image

Enrika Naujokė

‎ €14.99
origin
en
Direct transport rule
07-04-2021
15min
image

Enrika Naujokė

‎ €14.99
origin
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