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Maintaining master data: the best practice tips
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Developments in the field of artificial intelligence (AI) are the latest buzzword. However, the majority of people do not understand the technology behind it as well as its potential implications … for our lives and, more specifically, the field of customs and border management. In this article, we will give a short overview of the operational principles of AI tools and will provide insights into EU regulatory attempts to tame this disruptor of multiple areas of the world as we know and understand it.
Dr Ramūnas Šablinskas
Developments in the field of artificial intelligence (AI) are the latest buzzword. However, the majority of people do not understand the technology behind it as well as its potential implications for our lives and, more specifically, the field of customs and border management. In this article, we will give a short overview of the operational principles of AI tools and will provide insights into EU regulatory attempts to tame this disruptor of multiple areas of the world as we know and understand it.
Dr Ramūnas Šablinskas
The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil … customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.
Bert Van Leeuwen
The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.
Bert Van Leeuwen
In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled … that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.
Dr Ilona Mishchenko
In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.
Dr Ilona Mishchenko
The saying "Only those who don't work make no mistakes" aptly states that it is human to make mistakes and there is no way to change that - the mistakes will happen. But they need to be managed … - to be minimised and corrected as quickly as possible. The Union Customs Code provides for a three-year period during which it is possible to apply to the customs authorities for the correction of errors, the recovery of overpaid taxes or the payment of underpaid amounts. In Lithuania, however, the new national legislation no longer provides for the possibility of correcting certain data elements. Let's take a look at the challenges this poses for businesses, as well as practices in other countries and trends.
Enrika Naujokė
The saying "Only those who don't work make no mistakes" aptly states that it is human to make mistakes and there is no way to change that - the mistakes will happen. But they need to be managed - to be minimised and corrected as quickly as possible. The Union Customs Code provides for a three-year period during which it is possible to apply to the customs authorities for the correction of errors, the recovery of overpaid taxes or the payment of underpaid amounts. In Lithuania, however, the new national legislation no longer provides for the possibility of correcting certain data elements. Let's take a look at the challenges this poses for businesses, as well as practices in other countries and trends.
Enrika Naujokė
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