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The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful … conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Klausimas: Planuojame importuoti į Lietuvą papūgas (AROS rūšys: psittacus erithacus, aratinga solstitialis, poicephalus gulielmi) iš Pietų Afrikos. Prekės kodas 0106320000. Ar taikomos CITES … konvencijos nuostatos? Ar reikia gauti leidimą iš Aplinkos apsaugos agentūros? Jei taip, kokius dokumentus reikia pateikti, kad leidimas būtų išduotas.

Teisingas, tinkamas bei efektyvus tarptautinių sankcijų taikymas prekėms, importuojamoms iš valstybių, kurioms nustatyti prekybos draudimai ar apribojimai, yra labai svarbi šiandieninė aktualija. … Už tarptautinių sankcijų, susijusių tarptautine prekyba prekėmis, ir jų neteisėtu įvežimu ar išvežimu į (ar iš) ES bei Lietuvos Respublikos muitų teritoriją(-os) bei deklaravimu (jei tai nesukėlė didelės žalos valstybei (visuomenei)), paprastai taikoma administracinė atsakomybė pagal Administracinių nusižengimų kodekso 515 straipsnį. Tačiau praktikoje neretai pasitaiko ir situacijų, kuomet pačios valstybės institucijos (pavyzdžiui, muitinės įstaigos) netiksliai įvertina įvežamų prekių pobūdį, priima jų eksporto ar importo deklaracijas, ir oficialiai leidžia jas išvežti ar įvežti, bet vėliau pakeičia savo sprendimus bei atgaline tvarka (retroaktyviai) vertina jau realiai įvykusius, užbaigtus ir deklaruotus prekių tiekimo sandorius, taip pat siekia pritaikyti (už jų vykdymą bei deklaravimą) teisinę atsakomybę. Ir verslo praktikams, ir teisininkams, dirbantiems prekybos ar muitų (muitinės) teisės srityse tokiose situacijose iš esmės visuomet kyla klausimas – ar tokia praktika teisėta ir teisinga? Šiame straipsnyje siekiama atsakyti į minėtą klausimą remiantis naujausia teismų praktika (Lietuvoje) bei jų pateiktais aktualiais išaiškinimais.

Prekių, kurioms taikomi draudimai ar apribojimai, identifikavimas gali būti tikras iššūkis, ypač sankcijų kontekste. Atsakome į skaitytojo klausimą: „Kokie iššūkiai gali kilti norint nustatyti, … ar prekėms taikomi ribojimai arba draudimai (kalbant apie 833/2014 VII ir 765/2006 Va priedus)?“.

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of … these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Brazil is on the cusp of a groundbreaking transformation, with the rollout of an upgraded version 2.0 of its Foreign Trade Single Window, the Portal Único Siscomex. A core innovation within the … Portal is the introduction of a catalogue describing products using pre-defined attributes. The new system has been made possible thanks to an exceptional partnership between private and public entities who worked hand in hand to redefine the way products are identified for cross-border trade.

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima … rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Forced labor is on the rise worldwide. The United States is one of the largest importers of merchandise at risk of being produced with forced labor and U.S. Customs and Border Protection (CBP) … is committed to identifying products made with forced labor and preventing them from entering the United States. From FY 2022 to date, CBP’s forced labor enforcement has impacted over $ 2 billion worth of shipments. Clearly, companies have a lot at stake, and compliance with anti-forced labor requirements is critical not only from a corporate responsibility standpoint but due to the impact it may have on a company’s financial position.

Despite officially leaving the EU’s single market in January 2021, the UK has delayed introducing full border controls several times due to concerns over cost and disruption. However, we now … know that these post-Brexit checks on plant and animal goods coming into the UK from EU countries will begin at the end of January 2024. What does this mean for businesses importing these goods into the UK? We provide a summary of the changes coming into effect and how the trader can prepare for these stricter border controls.

Note from the CCRM editors: The first part of the article provided an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It also … examined the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and posed the following question: Is the CBAM fair towards developing countries? In this second part, the author provides an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and shares a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

Today, we often talk about circular economy goals and the ambition to reduce waste by extending the life of products through reuse, repair, refurbishment or recycling. The legal framework is … still under development. For example, there are provisions in the EU Combined Nomenclature for certain waste and scrap and for used cars, but no such provisions for used car parts - this can lead to difficulties when declaring these goods for the chosen customs procedure. Let us give an overview and discuss a current practical situation in Lithuania regarding the environmental and customs requirements for the declaration of parts of used cars for export.

According to customs data, since the introduction of sanctions, Latvian customs performed 184,972 cargo document controls and 6,027 cargo physical controls. In 8,396 cases, customs prevented … the movement of goods subject to sanctions. In 2022, 114 criminal proceedings have been initiated for the circumvention of sanctions, and in 2023, – 87 criminal proceedings. Considering the above, economic operators who move goods from or to Russia and Belarus or countries that could be used to circumvent sanctions should consider the consequences mentioned in this article.

Note from the CCRM editors: This first part of the article provides an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It … also examines the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and poses the following question: Is the CBAM fair towards developing countries? In the second part, the author will provide an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and share a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the … customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.

Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon … tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.