Muitas (muito mokestis)

sausis 30, 2022
lt en
Muitas (muito mokestis)

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Kas yra muitas?

Muitas – tai mokestis, kuriuo apmokestinamos prekės jas įvežant (importuojant) arba išvežant (išvežant) iš muitų teritorijos. Importo muitas – muitas, mokėtinas importuojant prekes. Eksporto muitas – muitas, mokėtinas eksportuojant prekes. Importuojamos prekės gali būti apmokestinamos ir kitais mokesčiais, ES tai importo PVM ir importo akcizas.

Kokios yra muitų rūšys? 

Yra keletas muitų rūšių:

  • „Įprastas“ muitas arba MFN muitas. Pasaulio prekybos organizacijos (PPO) valstybės narės turi laikytis didžiausio palankumo (MFN, angl most-favoured nation) sąlygos, pagal kurią šalis privalo suteikti bet kokias vienai tautai suteiktas privilegijas visoms kitoms PPO valstybėms narėms – tai reiškia vienodą požiūrį į visas šalis.
  • Antidempingo ir kompensaciniai muitai: šie muitai naudojami kaip prekybos apsaugos priemonės nuo importo dempingo kainomis arba subsidijuoto importo ir taikomi papildomai su MFN muitais.
  • Lengvatiniai muitai yra MFN sąlygos išimtis: šalys gali sudaryti prekybos sutartis, pavyzdžiui, ES ir JK prekybos ir bendradarbiavimo susitarimas, ir susitarti dėl mažesnių arba nulinių muitų tarifų prekėms, kilusių ir šalies partnerės. Lengvatinės muitų normos taip pat gali būti vienašališkai nustatytos besivystančių ir mažiausiai išsivysčiusių šalių kilmės prekėms, pavyzdžiui, pagal ES bendrųjų lengvatų sistemą (BLS).

Kur nustatyti ES muitų tarifai? 

ES MFN muitų tarifai yra nustatyti Kombinuotoje nomenklatūroje (KN), kuri yra kasmet atnaujinamas Tarybos reglamento (EEB) Nr. 2658/87 dėl tarifų ir statistinės nomenklatūros bei dėl Bendrojo muitų tarifo priedas. KN 2022 rasite 2021 m. spalio 12 d. Komisijos įgyvendinimo reglamente (ES) 2021/1832.

Antidempingo ir kompensacinių muitų normos kiekvienu konkrečiu atveju nustatomos Europos Komisijos reglamentuose, pavyzdžiui, 2022 m. sausio 18 d. Komisijos įgyvendinimo reglamente (ES) 2022/72, kuriuo nustatomi galutiniai kompensaciniai muitai Kinijos kilmės šviesolaidžių kabeliams. 

Preferencinės muitų normos yra nustatytos prekybos susitarimuose, pavyzdžiui, ES ir Kanados visapusiame ekonomikos ir prekybos susitarime. ES BLS tarifų apskaičiavimo taisyklės yra nustatytos 2012 m. spalio 25 d. Europos Parlamento ir Tarybos reglamente (ES) Nr. 978/2012.

Kur galima rasti tarifus (ar yra internetinis įrankis)? 

Visų rūšių ES muitų tarifus galima rasti internete Integruotame ES tarife (TARIC). Tai daugiakalbė ir daugiafunkcė duomenų bazė, apimanti visas priemones, susijusias su ES muitų tarifu ir komerciniais bei žemės ūkio teisės aktais.

  • Market: Pasaulinė ES - Europos Sąjunga

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