July 17, 2022
Mission possible: how the WTO Valuation Agreement strikes a balance between trade facilitation and customs regulation

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Customs valuation is one of the largest challenges in international trade. That is why the rules of customs valuation are set out in an international treaty. On the one hand, this is aimed at harmonizing the valuation rules, while on the other hand, it is aimed at protecting economic operators from the arbitrariness of the authorities and, ultimately, at helping traders. Does it really work in practice, and does it serve both public and private interests in international trade? In the article, the peculiarities of customs valuation are highlighted, which are especially important to consider for those who deal with developing and least-developed countries.
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Resolving trade disputes beyond borders: the role of the WTO
21-08-2022

In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Rizwan Mahmood

law international
en
Resolving trade disputes beyond borders: the role of the WTO
21-08-2022

In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Rizwan Mahmood

law international
en, lt
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
31-07-2022

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Monika Bielskienė

value of goods
en, lt
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
31-07-2022

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Monika Bielskienė

value of goods
lt
Ekspertės nuomonė Baltic Master bylos klausimu
31-07-2022

Malonu, kad buvau pakviesta pasidalinti savo asmenine ekspertine nuomone Baltic Master bylos klausimu. Esu tikra, kad bylos eigą akylai seka ne tik leidinio redakcinė kolegija, bet ir Lietuvos bei ES ir ne ES šalių muitinių atstovai, teisininkai, tarptautinio verslo specialistai, t. y., visi muitinės praktika besidomintys profesionalai.

Milda Stravinskė

value of goods
lt
Ekspertės nuomonė Baltic Master bylos klausimu
31-07-2022

Malonu, kad buvau pakviesta pasidalinti savo asmenine ekspertine nuomone Baltic Master bylos klausimu. Esu tikra, kad bylos eigą akylai seka ne tik leidinio redakcinė kolegija, bet ir Lietuvos bei ES ir ne ES šalių muitinių atstovai, teisininkai, tarptautinio verslo specialistai, t. y., visi muitinės praktika besidomintys profesionalai.

Milda Stravinskė

value of goods
en, lt
CJEU guidelines on the selection of identical or similar goods for determining the customs value
20-07-2022

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

Georgi Goranov

value of goods
en, lt
CJEU guidelines on the selection of identical or similar goods for determining the customs value
20-07-2022

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

Georgi Goranov

value of goods
en
Supporting the green transition: challenges and way forward
01-07-2022

The WCO is celebrating its 70th anniversary this year and is taking this opportunity to look back at what it has achieved as well as at ways of responding to current challenges. One pressing issue is how to support the transition to a climate-neutral economy.

Kunio Mikuriya

law international
en
Supporting the green transition: challenges and way forward
01-07-2022

The WCO is celebrating its 70th anniversary this year and is taking this opportunity to look back at what it has achieved as well as at ways of responding to current challenges. One pressing issue is how to support the transition to a climate-neutral economy.

Kunio Mikuriya

law international
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