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The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each … other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

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.

One of the conditions of a trade agreement is that goods must travel directly between the signatory countries. How is the direct transport rule enforced in practice? This article provides an … overview of the answers based on the experience of local practitioners from Lithuania, the United Kingdom, Switzerland, Ukraine, Mexico, and Vietnam.

Valstybinė maisto ir veterinarijos tarnyba (VMVT) informuoja, kad jau nuo šių metų balandžio 21 dienos keičiasi reikalavimai iš trečiųjų šalių į Europos Sąjungos (ES) teritoriją įvežamiems sudėtiniams … produktams. Visi sudėtiniai produktai, kurių sudėtyje nėra mėsos ir kuriems yra taikomas temperatūrinis režimas, galės būti įvežami tik su veterinarijos sertifikatu.

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.

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had … significant modifications recently, which were published on July 1st, 2020 to come into effect on December 28th of the same year.

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!

Tinkamo ir teisingo prekių tarifinio klasifikavimo užtikrinimas yra aktuali praktinė problema. Būtent netikslus prekių suklasifikavimas pagal ES Kombinuotąją Nomenklatūrą labai dažnai yra viena … pagrindinių mokestinių ginčų su muitine priežasčių. Verslo subjektams, susidūrus su tokiomis situacijomis, kai siekiama ginčyti muitinės sprendimus dėl atlikto prekių klasifikavimo peržiūrėjimo, yra labai svarbu žinoti kokios yra jų procedūrinės teisės teikti reikiamus naujus įrodymus dėl klasifikavimo teisingumo bei reikalauti muitinės atlikti papildomus tikrinimo veiksmus. Atsižvelgiant į tai, straipsnyje, pasitelkdami naujausią Lietuvos vyriausiojo administracinio teismo praktiką mokestinių ginčų bylose, apžvelgiame minėtus klausimus ir dėl jų pateiktus teismo išaiškinimus.

‘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.

Ensuring the enforcement of a national strategic trade control (STC) system is a key requirement for all Customs administrations. Strategic goods comprise weapons of mass destruction (WMD), conventional … weapons, and the materials, technology and equipment that may be used in their development or delivery. Many of these commodities have both civil and military applications and are called dual-use goods.

Given increasing concerns about food security and food safety and the need to fight hunger and eliminate food waste, a review of the current processes for implementation of the World Trade Organization … (WTO) Sanitary and Phytosanitary Agreement and adoption of information technology to enhance workflows would benefit both the import and export economies, as well as trading partners.

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can … extend to shipments that do not physically involve the U.S.

‘Wood packaging material’ means any wood product in the form of packing cases, boxes, crates, drums and similar packing, pallets, box pallets and other load boards, pallet collars, dunnage, whether … or not actually in use in the transport of objects of all kinds; raw wood of 6 mm thickness or less, processed wood produced by glue, heat and pressure, or a combination thereof, and dunnage supporting consignments of wood, which is constructed from wood of the same type and quality as the wood in the consignment, are excluded.

In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, … increasing the workload of both customs brokers and customs. In order to facilitate and speed up the customs clearance of such goods and to enable more accurate statistics to be collected, new TARIC subheadings were introduced corresponding to the more detailed characteristics of the different face masks. We also provide an overview of standards that specify requirements for such goods.

Several government and private stakeholders are involved in the clearance of imported food products. To ensure a smooth process, close coordination and sharing of information backed by robust … information technology (IT) processes are needed. With this in mind, India’s food safety agency has mapped Customs Nomenclature codes with Food Safety and Standards Regulations, a move which has enabled further integration of IT systems and better risk management.

Pagal Sąjungos muitinės kodekso nuostatas, privalomoji prekių tarifinė informacija yra apibrėžiama kaip raštiškas muitinės sprendimas dėl tarifinio prekių klasifikavimo, kurį valstybių narių … muitinės išduoda ekonominių operacijų vykdytojui, gavusios jo prašymą ir kuriuo įpareigojama taikyti konkretų jame nurodytų prekių rūšių tarifinį klasifikavimą. 2019 m. Lietuvoje įsigaliojo naujos privalomosios prekių tarifinės informacijos (PTI) išdavimo taisyklės, aktualios visiems prekes iš trečiųjų valstybių (ne ES narių) importuojantiems asmenims. Straipsnyje aptariame kokie praktiniai ir teisiniai klausimai pastaruoju metu kyla šioje muitų teisės srityje tiek ES lygmeniu, tiek ir Lietuvos Respublikoje, ypač taikant naująsias PTI išdavimo taisykles.

Šiame straipsnyje aptariama, kokia tvarka bei laikantis kokių kriterijų importuotos prekės (transporto priemonės) gali būti pripažįstamos atliekomis bei privalomai perduodamos sunaikinti. Kartu … yra analizuojama naujausia teismų praktika, kurioje buvo išaiškinta atliekų sąvoka ir jos elementai (kriterijai), sprendžiant ginčus dėl teisėtumo importuotojams teikiamų privalomųjų nurodymų perduoti prekes atliekų tvarkytojams, turintiems teisę tvarkyti tokias atliekas.

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised … a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

While the digital transition of communication between individuals and customs is increasingly taking place, as well as the need to reduce or even eliminate the transmission of paper documents … arises, from 15-09-2020 amendments of Regulation (EU) No 608/2013, providing for a different procedure for applications for customs supervision measures, entered into force. The biggest change is related to the form of submission of documents. From now on, applicants' national or European Union applications for customs supervision measures, as well as other necessary documentation, is submitted to the responsible customs office via the European Union Intellectual Property Office (hereinafter referred to as EUIPO) IP Enforcement Portal. What else has changed and what action should Rightsholders and other applicants have to take?