May 22, 2021
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Intrinsic value (e-commerce)

Picture from Pexels by Nataliya Vaitkevich

Background

The new EU VAT rules for e-commerce have introduced special schemes for the calculation of the import VAT for goods in consignments not exceeding 150€. The applied concept followed the threshold of the customs duty exemption for consignments of negligible value under the Duty Relief Regulation (Regulation (EC) No 1186/2009). Besides, as of July 2021, the Member States will need to integrate a validation mechanism in the declaration processing system (National Import Systems) to check whether the customs declaration for release for free circulation of certain low-value consignments (the H7 dataset) is legitimately applied.

Considering all the above, the customs legislation introduced a legally binding definition for this term that safeguards the harmonised implementation throughout the EU and builds on the approach that has been used for the customs duty exemption threshold. This definition applies for the implementation of the 150€ threshold both for customs and VAT purposes, regardless of the VAT scheme used.

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Comments ()

image lt
Ar gali VMI nepatvirtinti susijusių asmenų tarpusavio sandorio kainos
29-06-2021

Muitinės praktikų asociacija

value
image lt
Ar gali VMI nepatvirtinti susijusių asmenų tarpusavio sandorio kainos
29-06-2021

Muitinės praktikų asociacija

value
en, lt, ru
What's wrong with customs valuation in Ukraine?
22-05-2021

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.).

Dr. Ilona Mishchenko

value
en, lt, ru
What's wrong with customs valuation in Ukraine?
22-05-2021

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.).

Dr. Ilona Mishchenko

value
en, lt
CJEU: DAF transaction price and actual transport costs that exceed it
15-05-2021

The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.

Monika Bielskienė

value
en, lt
CJEU: DAF transaction price and actual transport costs that exceed it
15-05-2021

The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.

Monika Bielskienė

value
image lt
Muitinės vertės svarba
31-03-2021

Milda Stravinskė

value
image lt
Muitinės vertės svarba
31-03-2021

Milda Stravinskė

value
en, fr, lt
Overview of simplification on Customs valuation in the European Union
09-01-2021

In the EU, the “simplification for the determination of amounts being part of the Customs value of the goods” under the transaction value method allows operators to avoid the burden of a two-step declaration – i.e. a simplified declaration followed by a supplementary declaration – and to finalise Customs valuation declarations without delay in situations where there is no risk for the collection of import duties. Such simplifications are becoming increasingly relevant given the growing number of value elements, such as royalties or commissions, that cannot be quantified at the time of importation.

European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD)

value
en, fr, lt
Overview of simplification on Customs valuation in the European Union
09-01-2021

In the EU, the “simplification for the determination of amounts being part of the Customs value of the goods” under the transaction value method allows operators to avoid the burden of a two-step declaration – i.e. a simplified declaration followed by a supplementary declaration – and to finalise Customs valuation declarations without delay in situations where there is no risk for the collection of import duties. Such simplifications are becoming increasingly relevant given the growing number of value elements, such as royalties or commissions, that cannot be quantified at the time of importation.

European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD)

value
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