Similar content

en, lt
EU Customs Data Model (EUCDM)
31-12-2023

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

IT systems, databases
en, lt
EU Customs Data Model (EUCDM)
31-12-2023

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

IT systems, databases
en, lt
UCC e-systems: Updated implementation deadlines
26-12-2023

The remaining electronic systems provided for in the Union Customs Code (UCC) will be implemented in 2024 and 2025. The introduction of a new customs system can have various implications for a company, depending on its specific activity: time savings when paper documents become electronic (e.g. T2L), significant financial savings thanks to new simplification possibilities (e.g. centralised clearance), the need to adapt company processes and software to the transition to the new systems, or simply the potential for disruption during implementation (for example, the introduction of new services of the Intelligent Customs Declaration System (iMDAS) this month in Lithuania has led to a sad joke in business community that the only Christmas wish is a working iMDAS), etc. On 15 December, the European Commission adopted a new work programme to replace the previous one. Let's take a look at the updated implementation deadlines for the systems planned for the coming years. If you work with these systems, you should think about how they will or might affect your organisation and prepare accordingly.

Enrika Naujokė

IT systems, databases
en, lt
UCC e-systems: Updated implementation deadlines
26-12-2023

The remaining electronic systems provided for in the Union Customs Code (UCC) will be implemented in 2024 and 2025. The introduction of a new customs system can have various implications for a company, depending on its specific activity: time savings when paper documents become electronic (e.g. T2L), significant financial savings thanks to new simplification possibilities (e.g. centralised clearance), the need to adapt company processes and software to the transition to the new systems, or simply the potential for disruption during implementation (for example, the introduction of new services of the Intelligent Customs Declaration System (iMDAS) this month in Lithuania has led to a sad joke in business community that the only Christmas wish is a working iMDAS), etc. On 15 December, the European Commission adopted a new work programme to replace the previous one. Let's take a look at the updated implementation deadlines for the systems planned for the coming years. If you work with these systems, you should think about how they will or might affect your organisation and prepare accordingly.

Enrika Naujokė

IT systems, databases
en
e-Certificate of Origin: the failing vision of efficiency and a possible solution
26-12-2023

The World Customs Organization has published a comprehensive study on the digitalisation of the Certificate of Origin (CO). This article provides a short summary of the existing CO issues and suggests some solutions that could help achieve the long-term digitalisation goals – such as the framework for trusted digital signatures currently used in the EU.

Dr Ramūnas Šablinskas

IT systems, databases
en
e-Certificate of Origin: the failing vision of efficiency and a possible solution
26-12-2023

The World Customs Organization has published a comprehensive study on the digitalisation of the Certificate of Origin (CO). This article provides a short summary of the existing CO issues and suggests some solutions that could help achieve the long-term digitalisation goals – such as the framework for trusted digital signatures currently used in the EU.

Dr Ramūnas Šablinskas

IT systems, databases
en, lt
CJEU on the right to be heard: It cannot be limited by any legislative provision
03-12-2023

The right to be heard is well known to practitioners from various customs decisions and the Art. 22(6) of the Union Customs Code: 'Before taking a decision which would adversely affect the applicant, the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view'. This fundamental right of the EU legal order is not just a formality - the Court of Justice of the EU (CJEU) recently annulled a regulation because it found that the European Commission had violated the importer's right to be heard during the process of adopting that regulation. It is therefore worthwhile for importers, exporters and other parties involved to take a close look at the topic and be prepared to use the right to their own advantage at EU or national level if needed.

Dr. Ilona Mishchenko

risk management
en, lt
CJEU on the right to be heard: It cannot be limited by any legislative provision
03-12-2023

The right to be heard is well known to practitioners from various customs decisions and the Art. 22(6) of the Union Customs Code: 'Before taking a decision which would adversely affect the applicant, the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view'. This fundamental right of the EU legal order is not just a formality - the Court of Justice of the EU (CJEU) recently annulled a regulation because it found that the European Commission had violated the importer's right to be heard during the process of adopting that regulation. It is therefore worthwhile for importers, exporters and other parties involved to take a close look at the topic and be prepared to use the right to their own advantage at EU or national level if needed.

Dr. Ilona Mishchenko

risk management
lt
Muitinės rizikų valdymo sistema įmonėse
01h 03min
image

Žana Kraučenkienė

‎ €69.00
risk management
lt
Muitinės rizikų valdymo sistema įmonėse - nuo ko pradėti?
01h 03min
image

Žana Kraučenkienė

‎ €69.00
risk management
lt
Veiklos auditas: kodėl svarbu net ir mažam verslui?
05-11-2023

„Net ir vieno žmogaus įmonė, pavyzdžiui, teikianti muitinės tarpininko paslaugas, turi taikyti savo veiklos savikontrolės procedūras.“ - sako Žana Kraučenkienė, sertifikuota vidaus auditorė, turinti daugiau nei 20 metų patirtį šioje srityje. Kokias veiklos sritis apima vidaus auditas? Kaip vidaus auditorius organizuoja savo veiklą? Kodėl apskritai tai svarbu kiekvienai įmonei? Atsakymus į šiuos ir kitus klausimus kviečiame sužinoti skaitant interviu.

Žana Kraučenkienė

risk management
lt
Veiklos auditas: kodėl svarbu net ir mažam verslui?
05-11-2023

„Net ir vieno žmogaus įmonė, pavyzdžiui, teikianti muitinės tarpininko paslaugas, turi taikyti savo veiklos savikontrolės procedūras.“ - sako Žana Kraučenkienė, sertifikuota vidaus auditorė, turinti daugiau nei 20 metų patirtį šioje srityje. Kokias veiklos sritis apima vidaus auditas? Kaip vidaus auditorius organizuoja savo veiklą? Kodėl apskritai tai svarbu kiekvienai įmonei? Atsakymus į šiuos ir kitus klausimus kviečiame sužinoti skaitant interviu.

Žana Kraučenkienė

risk management
lt
Ką patartumėte „žaliam“ vidiniam tikrintojui mažoje įmonėje?
05-11-2023

Skaitytojo klausimas: Esame maža (20+ darbuotojų) keletą metų veikianti įmonė. Neturiu patirties atliekant vidinius įmonės muitinės formalumų patikrinimus. Ką patartumėte, nuo ko pradėti?

risk management
lt
Ką patartumėte „žaliam“ vidiniam tikrintojui mažoje įmonėje?
05-11-2023

Skaitytojo klausimas: Esame maža (20+ darbuotojų) keletą metų veikianti įmonė. Neturiu patirties atliekant vidinius įmonės muitinės formalumų patikrinimus. Ką patartumėte, nuo ko pradėti?

risk management
en, lt
Customs: Inside Anywhere, Insights Everywhere
23min
image

Frank Heijmann

‎ €49.99
IT systems, databases
en, lt
Customs: Inside Anywhere, Insights Everywhere
23min
image

Frank Heijmann

‎ €49.99
IT systems, databases
en, lt
Chat GPT and Google Bard: How customs brokers can use these AI tools
01-10-2023

Artificial Intelligence (AI) - a topic that was barely heard of last year, it now seems to be a topic that appears at almost every conference and can be applied in every field. When we heard about artificial intelligence and its availability on the market, it seemed so distant and unheard of, and when the first reports appeared in the press, we certainly did not think that we, as customs brokers, would be able to apply it to our own operations. I will not hide the fact that the first people to try out the CHAT GPT tool in our company were our colleagues who are the most interested in information technology and innovations in the market.

Gertrūda Bakšienė

IT systems, databases
en, lt
Chat GPT and Google Bard: How customs brokers can use these AI tools
01-10-2023

Artificial Intelligence (AI) - a topic that was barely heard of last year, it now seems to be a topic that appears at almost every conference and can be applied in every field. When we heard about artificial intelligence and its availability on the market, it seemed so distant and unheard of, and when the first reports appeared in the press, we certainly did not think that we, as customs brokers, would be able to apply it to our own operations. I will not hide the fact that the first people to try out the CHAT GPT tool in our company were our colleagues who are the most interested in information technology and innovations in the market.

Gertrūda Bakšienė

IT systems, databases
en, lt
Customs HI&AI: new crisis or new opportunities?
01-10-2023

'It is December 2039, and various newsbots push the following content to their subscribers: ... Customs is being abolished next January (2040) when the EU's new customs system [Artificial Customs Intelligence Depository, ACID] comes into operation ... The new system means that most of the approximately 5,500 Customs employees will lose their jobs.' This is how the introduction to the book "Customs Inside Anywhere, Insights Everywhere" by Frank Heijmann and John Peters begins [1].

Enrika Naujokė

IT systems, databases
en, lt
Customs HI&AI: new crisis or new opportunities?
01-10-2023

'It is December 2039, and various newsbots push the following content to their subscribers: ... Customs is being abolished next January (2040) when the EU's new customs system [Artificial Customs Intelligence Depository, ACID] comes into operation ... The new system means that most of the approximately 5,500 Customs employees will lose their jobs.' This is how the introduction to the book "Customs Inside Anywhere, Insights Everywhere" by Frank Heijmann and John Peters begins [1].

Enrika Naujokė

IT systems, databases
lt
Pasitikėjimo ekosistema prekių judėjimui per sienas – Jungtinės Karalystės modelis
17-09-2023

Skaitytojo klausimas: Skaitome aktualijas iš Jungtinės Karalystės apie jų kuriamą efektyviausią pasaulyje sieną. Būtų įdomu, jei nuolat apžvelgtumėte, kaip jiems sekasi, kokios naujausios žinios? Atsakydami į klausimą apžvelgiame technologijų panaudojimo tikslus ir bendras kryptis JK, ES, JAV ir kitose šalyse, bei pristatome aktualiai paskelbtą JK pasienio pasitikėjimo ekosistemos pilotinio projekto rezultatų ataskaitą.

IT systems, databases
lt
Pasitikėjimo ekosistema prekių judėjimui per sienas – Jungtinės Karalystės modelis
17-09-2023

Skaitytojo klausimas: Skaitome aktualijas iš Jungtinės Karalystės apie jų kuriamą efektyviausią pasaulyje sieną. Būtų įdomu, jei nuolat apžvelgtumėte, kaip jiems sekasi, kokios naujausios žinios? Atsakydami į klausimą apžvelgiame technologijų panaudojimo tikslus ir bendras kryptis JK, ES, JAV ir kitose šalyse, bei pristatome aktualiai paskelbtą JK pasienio pasitikėjimo ekosistemos pilotinio projekto rezultatų ataskaitą.

IT systems, databases
lt
Inventorizacija – vienas seniausių apskaitos elementų
03-09-2023

Redakcija: Inventorizacija yra įprasta muitinės, laikinojo saugojimo, akcizinių prekių ir kituose sandėliuose. Taip pat jos principus taikome ne tik prekių atžvilgiu, bet ir naudodamiesi supaprastintomis procedūromis, pavyzdžiui, inventorizuodami įgaliotojo siuntėjo naudojamas plombas. Apskritai, tai labai svarbus įrankis apskaitoje turimų duomenų patikrinimui su faktu ir atitikties užtikrinimui. Pakvietėme ekspertus pasidalinti, į ką turėtų atkreipti verslas ir atsakingi įmonės darbuotojai dėmesį.

Dainora Maziliauskienė

risk management
lt
Inventorizacija – vienas seniausių apskaitos elementų
03-09-2023

Redakcija: Inventorizacija yra įprasta muitinės, laikinojo saugojimo, akcizinių prekių ir kituose sandėliuose. Taip pat jos principus taikome ne tik prekių atžvilgiu, bet ir naudodamiesi supaprastintomis procedūromis, pavyzdžiui, inventorizuodami įgaliotojo siuntėjo naudojamas plombas. Apskritai, tai labai svarbus įrankis apskaitoje turimų duomenų patikrinimui su faktu ir atitikties užtikrinimui. Pakvietėme ekspertus pasidalinti, į ką turėtų atkreipti verslas ir atsakingi įmonės darbuotojai dėmesį.

Dainora Maziliauskienė

risk management
en, lt
Risk management process
27-08-2023

There are five main steps in the standard customs risk management process as defined by the World Customs Organization: establish context, identify risks, analyse risks, assess and prioritize risks and address risks. In addition to these five steps, risk management requires constant monitoring and review.

risk management
en, lt
Risk management process
27-08-2023

There are five main steps in the standard customs risk management process as defined by the World Customs Organization: establish context, identify risks, analyse risks, assess and prioritize risks and address risks. In addition to these five steps, risk management requires constant monitoring and review.

risk management
en
The risk challenge of indirect tax - customs (Part I)
20-08-2023

Indirect tax - customs duty, excise duty and VAT - while it must be paid correctly, also offers various cash enhancement opportunities, which is crucial for all organisations seeking to continuously improve their internal indirect tax function. However, the prerequisite is due diligence. In this article, we overview the host of indirect taxes and indirect tax compliance obligations and focus on the “prerequisite” by discussing risk analysis in customs control based on the rules of HRMC (the UK Customs) and highlighting the importance to achieve “low-risk” status. We also overview customs duty. In the following articles, we will discuss VAT and excise more in detail.

Mark Rowbotham

risk management
en
The risk challenge of indirect tax - customs (Part I)
20-08-2023

Indirect tax - customs duty, excise duty and VAT - while it must be paid correctly, also offers various cash enhancement opportunities, which is crucial for all organisations seeking to continuously improve their internal indirect tax function. However, the prerequisite is due diligence. In this article, we overview the host of indirect taxes and indirect tax compliance obligations and focus on the “prerequisite” by discussing risk analysis in customs control based on the rules of HRMC (the UK Customs) and highlighting the importance to achieve “low-risk” status. We also overview customs duty. In the following articles, we will discuss VAT and excise more in detail.

Mark Rowbotham

risk management
en
Put yourself in the shoes of a customs auditor (and why you should) Part I
13-08-2023

What are the objectives of a post-clearance customs audit (PCA)? What does “a desk audit” mean? What are the obligations and rights of auditees? And generally, from a business perspective, isn’t it more important to get border controls right for goods to smoothly cross the borders than to care about PCAs? If you don't know the answers, continue reading this article, which gives an overview of the principles of customs audit-based controls around the world. Understanding these will help you better understand how customs auditors think and work. This is important to be prepared for customs audits and also to develop an appropriate internal procedure for auditing your company's compliance with customs and trade regulations, which is an effective measure to prevent costly errors or to detect and correct them in a timely manner (before the customs audit).

Enrika Naujokė

risk management
en
Put yourself in the shoes of a customs auditor (and why you should) Part I
13-08-2023

What are the objectives of a post-clearance customs audit (PCA)? What does “a desk audit” mean? What are the obligations and rights of auditees? And generally, from a business perspective, isn’t it more important to get border controls right for goods to smoothly cross the borders than to care about PCAs? If you don't know the answers, continue reading this article, which gives an overview of the principles of customs audit-based controls around the world. Understanding these will help you better understand how customs auditors think and work. This is important to be prepared for customs audits and also to develop an appropriate internal procedure for auditing your company's compliance with customs and trade regulations, which is an effective measure to prevent costly errors or to detect and correct them in a timely manner (before the customs audit).

Enrika Naujokė

risk management
en, lt
Rising interest on duties = Increasing costs of errors in customs declarations
05-08-2023

Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that we may not think about in practice. For example, increased interest on customs duties, which are additionally charged by customs authorities when discrepancies are found after customs clearance.

Jurgita Bartninkienė

risk management
en, lt
Rising interest on duties = Increasing costs of errors in customs declarations
05-08-2023

Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that we may not think about in practice. For example, increased interest on customs duties, which are additionally charged by customs authorities when discrepancies are found after customs clearance.

Jurgita Bartninkienė

risk management
en
Customs Control Club: Opportunities and Challenges in Customs Digitalization
20-07-2023

For the second year, students from the Department of Control and Analysis of Economic Activities at the D. A. Tsenov Academy of Economics, Svishtov, Bulgaria worked in the Customs Control Club formed at the Department. Participation in the club was voluntary, and in the second season 10 students actively participated. The work of the club was under the slogan "Customs in the digital world" and several issues were discussed such as what are the pros and cons of digitalization as a process, the level of digitalization in Customs control around the world, in the EU and Bulgaria, the opportunities for digitalization of import, export and transit processes, etc. As a result of the student's efforts, a summary essay on "Opportunities and Challenges in Customs Digitalization" was prepared.

Neirin Renizal

IT systems, databases
en
Customs Control Club: Opportunities and Challenges in Customs Digitalization
20-07-2023

For the second year, students from the Department of Control and Analysis of Economic Activities at the D. A. Tsenov Academy of Economics, Svishtov, Bulgaria worked in the Customs Control Club formed at the Department. Participation in the club was voluntary, and in the second season 10 students actively participated. The work of the club was under the slogan "Customs in the digital world" and several issues were discussed such as what are the pros and cons of digitalization as a process, the level of digitalization in Customs control around the world, in the EU and Bulgaria, the opportunities for digitalization of import, export and transit processes, etc. As a result of the student's efforts, a summary essay on "Opportunities and Challenges in Customs Digitalization" was prepared.

Neirin Renizal

IT systems, databases
en
Customs Risk Register
32min
image

Anthony Buckley

‎ €49.99
risk management
en
Customs Risk Register
32min
image

Anthony Buckley

‎ €49.99
risk management
en, lt
Methodical approach to identify added
24min
image

Michael Tomuscheit

‎ €49.99
IT systems, databases
en, lt
Methodical approach to identify added value through digitization and automation
24min
image

Michael Tomuscheit

‎ €49.99
IT systems, databases
lt
Muitinės ir LS sandėliai: kas svarbiau – „popierinis“ ar fizinis prekių judėjimas?
02-07-2023

Aktualioje teismų praktikoje nagrinėjama byla dėl laikinojo saugojimo (LS) sandėlyje saugotų prekių paėmimo iš muitinės priežiūros. Ginčo suma 251164 Eur, kurią sudaro muitas, PVM, bauda ir delspinigiai. Byla aktuali muitinės ir LS sandėlių savininkams, o taip pat ir galimai solidariems skolininkams/ suinteresuotoms šalims – su sandėliu sutartį sudariusiems prekių gavėjams, muitinės tarpininkams. Joje rasite išaiškinimus tokiais klausimais kaip: Kas yra „prekių paėmimas iš muitinės priežiūros“? Kaip turi būti vedama prekių sandėlyje apskaita, kad nekiltų problemų muitinio patikrinimo metu? Kokius duomenis, kad ir neprivalomus, nurodyti muitinės deklaracijose, kad būtų užkirstas kelias ginčams? Į ką atkreipti dėmesį analizuojant komercinius dokumentus?

Enrika Naujokė

risk management
lt
Muitinės ir LS sandėliai: kas svarbiau – „popierinis“ ar fizinis prekių judėjimas?
02-07-2023

Aktualioje teismų praktikoje nagrinėjama byla dėl laikinojo saugojimo (LS) sandėlyje saugotų prekių paėmimo iš muitinės priežiūros. Ginčo suma 251164 Eur, kurią sudaro muitas, PVM, bauda ir delspinigiai. Byla aktuali muitinės ir LS sandėlių savininkams, o taip pat ir galimai solidariems skolininkams/ suinteresuotoms šalims – su sandėliu sutartį sudariusiems prekių gavėjams, muitinės tarpininkams. Joje rasite išaiškinimus tokiais klausimais kaip: Kas yra „prekių paėmimas iš muitinės priežiūros“? Kaip turi būti vedama prekių sandėlyje apskaita, kad nekiltų problemų muitinio patikrinimo metu? Kokius duomenis, kad ir neprivalomus, nurodyti muitinės deklaracijose, kad būtų užkirstas kelias ginčams? Į ką atkreipti dėmesį analizuojant komercinius dokumentus?

Enrika Naujokė

risk management
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