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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
lt
Prekės kilmė: įvadas
09min
image

Enrika Naujokė

‎ €9.99
origin
lt
Prekės kilmė: įvadas
09min
image

Enrika Naujokė

‎ €9.99
origin
en, fr, lt
WCO releases new online tool to support actors in international trade: www.wcotradetools.org
31-03-2021

Get to know more about WCOTradeTools.org and watch a video with some practical applications on the platform. Benefit also from a promotional code on the purchase of your subscription!

Publications & Data Solutions Department - WCO

classification, IT systems, databases, origin, valuation
en, fr, lt
WCO releases new online tool to support actors in international trade: www.wcotradetools.org
31-03-2021

Get to know more about WCOTradeTools.org and watch a video with some practical applications on the platform. Benefit also from a promotional code on the purchase of your subscription!

Publications & Data Solutions Department - WCO

classification, IT systems, databases, origin, valuation
en, lt
Importer's knowledge to claim preferential treatment
06-03-2021

‘Importer’s knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be in the importer’s possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.

origin
en, lt
Importer's knowledge to claim preferential treatment
06-03-2021

‘Importer’s knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be in the importer’s possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.

origin
en, fr, lt
Harmonization of procedures is still work in progress
04-03-2021

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.

Anna Gayk

customs clearance, origin, trusted trader
en, fr, lt
Harmonization of procedures is still work in progress
04-03-2021

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.

Anna Gayk

customs clearance, origin, trusted trader
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin
en, lt, ru
EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin
13-02-2021

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?

Enrika Naujokė

origin
en, lt, ru
EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin
13-02-2021

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?

Enrika Naujokė

origin
lt
ES-JK susitarimas: Kaip pasinaudoti
28min
image

Enrika Naujokė

‎ €39.99
origin
lt
ES-JK susitarimas: Kaip pasinaudoti 0% muitais?
28min
image

Enrika Naujokė

‎ €39.99
origin
en, lt
Origin criterion: change in tariff classification
04-02-2021

Product-specific rules (PSRs) of preferential origin are the requirements for a product, which incorporates non-originating materials, to be originating in a country. PSRs are created based on origin criteria. One criterion is a change in tariff classification (examples of other criteria: a production process, a maximum value or weight of non-originating materials). It means that any non-originating material used in the production of the product must be classified in a chapter, heading or subheading1 other than that of the product.

origin
en, lt
Origin criterion: change in tariff classification
04-02-2021

Product-specific rules (PSRs) of preferential origin are the requirements for a product, which incorporates non-originating materials, to be originating in a country. PSRs are created based on origin criteria. One criterion is a change in tariff classification (examples of other criteria: a production process, a maximum value or weight of non-originating materials). It means that any non-originating material used in the production of the product must be classified in a chapter, heading or subheading1 other than that of the product.

origin
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
27-01-2021

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.

Dr David Savage

duties, taxes, origin
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
27-01-2021

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.

Dr David Savage

duties, taxes, origin
lt
Muito suspendavimas – kaip pasinaudoti
14min
image

Rima Zabalevičienė

‎ €34.99
origin
lt
Muito suspendavimas – kaip pasinaudoti lengvata?
14min
image

Rima Zabalevičienė

‎ €34.99
origin
en, lt
3rd Customs Practitioners Conference: there is no good supply chain without good customs!
22-01-2021

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.

Customs Practitioners Association

knowledge management
en, lt
3rd Customs Practitioners Conference: there is no good supply chain without good customs!
22-01-2021

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.

Customs Practitioners Association

knowledge management
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

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.

Oleg Kyryievskyi

origin
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

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.

Oleg Kyryievskyi

origin
en
EU-UK trade: customs duty impact on distribution centre models
05-01-2021

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.

Jessica Yang

duties, taxes, origin
en
EU-UK trade: customs duty impact on distribution centre models
05-01-2021

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.

Jessica Yang

duties, taxes, origin
en, lt
EU-UK FTA: What is exporter reference No? (Part II)
02-01-2021

We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a “commercial document” on which the statement on origin may be made out?

Enrika Naujokė

origin
en, lt
EU-UK FTA: What is exporter reference No? (Part II)
02-01-2021

We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a “commercial document” on which the statement on origin may be made out?

Enrika Naujokė

origin
en, lt
Unique situation of Northern Ireland: UK and EU Customs law applies
29-12-2020

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Muita UAB

law
en, lt
Unique situation of Northern Ireland: UK and EU Customs law applies
29-12-2020

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Muita UAB

law
en, lt
EU-UK FTA: What is exporter reference No? (Part I)
28-12-2020

Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s questions: „There is an Exporter Reference Number indicated in the form of the statement on origin. When and how should an EU exporter obtain it? How long does it take? May the exporter issue the statement on origin after exportation of the goods?“.

Enrika Naujokė

origin
en, lt
EU-UK FTA: What is exporter reference No? (Part I)
28-12-2020

Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s questions: „There is an Exporter Reference Number indicated in the form of the statement on origin. When and how should an EU exporter obtain it? How long does it take? May the exporter issue the statement on origin after exportation of the goods?“.

Enrika Naujokė

origin
lt
Kilmės taisyklių problematika ES prekybos
41min
image

Muitinės praktikų asociacija

‎ €34.99
origin
lt
Kilmės taisyklių problematika ES prekybos susitarimuose
41min
image

Muitinės praktikų asociacija

‎ €34.99
origin
en, lt
EU-UK trade agreement: no customs duties on originating goods
27-12-2020

On 24 December 2020 European Commission announced that an agreement with the United Kingdom on the terms of future cooperation was reached. The EU-UK Trade and Cooperation Agreement shall be provisionally applied as of 1 January 2021. It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. What are these rules and the documents proving the originating status of the goods?

Enrika Naujokė

duties, taxes, origin
en, lt
EU-UK trade agreement: no customs duties on originating goods
27-12-2020

On 24 December 2020 European Commission announced that an agreement with the United Kingdom on the terms of future cooperation was reached. The EU-UK Trade and Cooperation Agreement shall be provisionally applied as of 1 January 2021. It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. What are these rules and the documents proving the originating status of the goods?

Enrika Naujokė

duties, taxes, origin
en, lt
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

origin
en, lt
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

origin
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