Налоги на импорт

Dr. Gediminas Valantiejus Senior Associate, Attorney at Law, Professional Law Partnership „iLAW“
16 января, 2021
ru en lt
Налоги на импорт

Adobe Stock

Определение

«Налоги на импорт» - термин используется для определения совокупности налогов, которыx администрирует таможни (уплачиваемых к таможенным администрациям), применяемых в ЕС и в государстваx-членax ЕС которые, в соответствии с законодательством ЕС и национальными правовыми актами, взимаются от импорта товаров, включая таможенные пошлины, НДС на импорт и акцизы. Эти налоги отличаются тем, что их исчисление (определение момента налогообложения, налогооблагаемой стоимости, определение налогоплательщиков и других элементов налога) также основывается на таможенном законодательстве.

Тарифы пошлин ЕС

Тариф пошлины ЕС, применимый к продукту, можно узнать, введя код продукта (восьмизначный код комбинированной номенклатуры) в базе данных TARIC. НДС и акцизы - это национальные налоги, их ставки указаны в национальных базах данных, например, в Литве LITAR, в Германии EZT. Единая база данных по всем налогам на импорт - Access2Markets.

  • Market: EU - Европейский Союз

Comments ()

Similar content
en
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward … processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

€
duties, taxes
en
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

€
duties, taxes
image en
Calculation of import charges in EU
07-03-2023

Anthony Buckley

duties, taxes
image en
Calculation of import charges in EU
07-03-2023

Anthony Buckley

duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam … (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

€
duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

€
duties, taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The … agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

€
duties, taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

€
duties, taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be … crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

€
duties, taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

€
duties, taxes
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Maximum file size 6mb
File is too large