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Non-preferential origin of solar modules
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Non-preferential origin of solar modules imported in EU (Is duty 0% or 67,9%?)
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Anti-dumping: the 'lesser duty' pitfalls
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Wooden or plastic tableware (0% or 6.5% duty rate)?
21-07-2021

In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.

Virginija Dordzikienė

classification
en, lt
Wooden or plastic tableware (0% or 6.5% duty rate)?
21-07-2021

In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.

Virginija Dordzikienė

classification
en, lt, ru
Customs valuation: royalties and license
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Customs valuation: royalties and license fees
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Incotems: How it relates to customs
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4-oji Muitinės praktikų konferencija
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4-oji Muitinės praktikų konferencija 2021-06-17
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Customs warehouse: is an armed robbery
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Ar gali VMI nepatvirtinti susijusių
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Ar gali VMI nepatvirtinti susijusių asmenų tarpusavio sandorio kainos
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Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Šliogerė

duties, taxes, law
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Šliogerė

duties, taxes, law
de, en
Retrospective amendment of the customs declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs brokers, law
de, en
Retrospective amendment of the customs declarant
29-05-2021

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Dr. Talke Ovie

customs brokers, law
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

classification
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

classification
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

valuation
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

valuation
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

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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

valuation
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

classification
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

classification
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Šliogerė

classification
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Šliogerė

classification
lt
Muitinės vertės svarba ir sąvokos
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Muitinės vertės svarba ir sąvokos
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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

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

valuation
en, lt, ru
EU hard law: hierarchy, types, and opportunities
27-03-2021

Sources of European Union (EU) law can be classified according to their binding nature. 'Hard law' defines binding legislation, and 'soft law' includes non-obligatory guidelines, recommendations, opinions. Andrius Košel has published an excellent article on soft law and here we will examine hierarchy and types of hard law, as well as opportunities in its application.

Monika Bielskienė

law
en, lt, ru
EU hard law: hierarchy, types, and opportunities
27-03-2021

Sources of European Union (EU) law can be classified according to their binding nature. 'Hard law' defines binding legislation, and 'soft law' includes non-obligatory guidelines, recommendations, opinions. Andrius Košel has published an excellent article on soft law and here we will examine hierarchy and types of hard law, as well as opportunities in its application.

Monika Bielskienė

law
en
The concept of a customs debtor and the case-law in Lithuania
25-03-2021

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.

Dr. Gediminas Valantiejus

duties, taxes, law
en
The concept of a customs debtor and the case-law in Lithuania
25-03-2021

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.

Dr. Gediminas Valantiejus

duties, taxes, law
en, lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles
11-03-2021

‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.

Ingrida Kemežienė

classification
en, lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles
11-03-2021

‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.

Ingrida Kemežienė

classification
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