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Harmonized System - Chemicals
15-08-2019
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WCO Academy, World Customs Organization

‎€
tariff classification of goods
en
Harmonized System - Chemicals
15-08-2019
image

WCO Academy, World Customs Organization

‎€
tariff classification of goods
en
Harmonized System - Industry & Construction
15-08-2019
image

WCO Academy, World Customs Organization

‎€
tariff classification of goods
en
Harmonized System - Industry & Construction
15-08-2019
image

WCO Academy, World Customs Organization

‎€
tariff classification of goods
en, lt
Customs controls
15-08-2019

Acts performed by the customs authorities to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods.

customs inspections and controls
en, lt
Customs controls
15-08-2019

Acts performed by the customs authorities to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods.

customs inspections and controls
en, lt
Risk
15-08-2019

The likelihood and the impact of an event, which would prevent the correct application of Union or national measures, compromise the financial interests of the Union and its Member States, etc.

customs inspections and controls
en, lt
Risk
15-08-2019

The likelihood and the impact of an event, which would prevent the correct application of Union or national measures, compromise the financial interests of the Union and its Member States, etc.

customs inspections and controls
en, lt, ru
Classification of certain goods in the Combined Nomenclature
31-07-2019

Classification of goods in the Combined Nomenclature quite often becomes the subject of disputes between traders and customs, especially where the choice of a particular code entails a substantial increase in the customs duty. The article looks at how some goods, which were subjects of such disputes, should be correctly classified: vitamins, palm wax and dog chews.

Ingrida Sakalienė

tariff classification of goods
en, lt, ru
Classification of certain goods in the Combined Nomenclature
31-07-2019

Classification of goods in the Combined Nomenclature quite often becomes the subject of disputes between traders and customs, especially where the choice of a particular code entails a substantial increase in the customs duty. The article looks at how some goods, which were subjects of such disputes, should be correctly classified: vitamins, palm wax and dog chews.

Ingrida Sakalienė

tariff classification of goods
en, lt, ru
Binding Tariff Information becomes electronic
31-07-2019

From October 1, 2019, the decision-making process of the Binding Tariff Information (BTI) is changing from paper to electronic. This is important not only for operators planning to submit new applications, but also for those who already have valid BTI decisions on October 1st. Let's look at how to prepare for this change.

Ingrida Sakalienė

tariff classification of goods
en, lt, ru
Binding Tariff Information becomes electronic
31-07-2019

From October 1, 2019, the decision-making process of the Binding Tariff Information (BTI) is changing from paper to electronic. This is important not only for operators planning to submit new applications, but also for those who already have valid BTI decisions on October 1st. Let's look at how to prepare for this change.

Ingrida Sakalienė

tariff classification of goods
en, lt, ru
Litigation over Binding Tariff Information
31-07-2019

Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In one case the rulings of ECJ justified the position of customs authorities and in the other - of business.

Enrika Naujokė

tariff classification of goods
en, lt, ru
Litigation over Binding Tariff Information
31-07-2019

Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In one case the rulings of ECJ justified the position of customs authorities and in the other - of business.

Enrika Naujokė

tariff classification of goods
en, lt, ru
A basket of wire and paper - a textile article?
31-07-2019

The terms used in customs legislation are often different from the usual ones, for example: computers are called automatic data-processing machines; “ivory“ refers to the tusks of elephants, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns and the teeth of all animals. Let's look at how under the Commission Implementing Regulation (EU) 2019/927 the basket of wire and paper has become a textile product.

Muita UAB

tariff classification of goods
en, lt, ru
A basket of wire and paper - a textile article?
31-07-2019

The terms used in customs legislation are often different from the usual ones, for example: computers are called automatic data-processing machines; “ivory“ refers to the tusks of elephants, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns and the teeth of all animals. Let's look at how under the Commission Implementing Regulation (EU) 2019/927 the basket of wire and paper has become a textile product.

Muita UAB

tariff classification of goods
en, fr
Light aviation, a new line of work for the WCO
30-06-2019

The WCO and the European Union (EU) are partners in a new project called “COLIBRI,” which aims to build the capacity of Customs administrations to control general aviation on routes between Latin America, the Caribbean and Africa, as well as between the EU and these regions.

customs inspections and controls
en, fr
Light aviation, a new line of work for the WCO
30-06-2019

The WCO and the European Union (EU) are partners in a new project called “COLIBRI,” which aims to build the capacity of Customs administrations to control general aviation on routes between Latin America, the Caribbean and Africa, as well as between the EU and these regions.

customs inspections and controls
en, fr
Container scanning: analysis of the mechanism’s impact on the Customs clearance procedure established in Cameroon
30-06-2019

In 2016, the Cameroon government opted to impose a systematic scanning policy for containers on both their import and export. This article assesses the impact of this mechanism in the Customs clearance procedure, focusing, in turn, on its efficiency, how it is generally perceived by private‑sector importers and stakeholders, and the difficulties created by its implementation.

customs inspections and controls
en, fr
Container scanning: analysis of the mechanism’s impact on the Customs clearance procedure established in Cameroon
30-06-2019

In 2016, the Cameroon government opted to impose a systematic scanning policy for containers on both their import and export. This article assesses the impact of this mechanism in the Customs clearance procedure, focusing, in turn, on its efficiency, how it is generally perceived by private‑sector importers and stakeholders, and the difficulties created by its implementation.

customs inspections and controls
en, fr
Customs and industry collaborate to develop a unified file format for non-intrusive inspection devices
30-06-2019

In April 2019, the WCO SAFE Working Group endorsed a document providing a summary of the technical specification for the proposed unified X-ray file format for non-intrusive inspection (NII) devices, codenamed the Unified File Format (UFF). Endorsement of the summary document by the WCO’s Policy Commission and Council in June 2019 would close Phase 2 of the UFF Development Programme.

Vyara Filipova

customs inspections and controls
en, fr
Customs and industry collaborate to develop a unified file format for non-intrusive inspection devices
30-06-2019

In April 2019, the WCO SAFE Working Group endorsed a document providing a summary of the technical specification for the proposed unified X-ray file format for non-intrusive inspection (NII) devices, codenamed the Unified File Format (UFF). Endorsement of the summary document by the WCO’s Policy Commission and Council in June 2019 would close Phase 2 of the UFF Development Programme.

Vyara Filipova

customs inspections and controls
lt
Pasaulio muitinių organizacijos konferencija dėl SS ateities
31-05-2019

Suderinta sistema (SS) plačiai naudojama, ir ne tik muitinės formalumų tikslams. Prabėgus 30-čiai kupinų pokyčių metų, vis labiau ryškėja poreikis atnaujinti senstančią SS. Su kokiomis problemomis susiduriama ir kaip jos galėtų būti sprendžiamos, diskutuota š.m. gegužės 2-3 d. Briuselyje Pasaulio muitinių organizacijos (PMO) surengtoje konferencijoje, kurioje dalyvavo ir verslo bei muitinės atstovai iš Lietuvos.

Enrika Naujokė

tariff classification of goods
lt
Pasaulio muitinių organizacijos konferencija dėl SS ateities
31-05-2019

Suderinta sistema (SS) plačiai naudojama, ir ne tik muitinės formalumų tikslams. Prabėgus 30-čiai kupinų pokyčių metų, vis labiau ryškėja poreikis atnaujinti senstančią SS. Su kokiomis problemomis susiduriama ir kaip jos galėtų būti sprendžiamos, diskutuota š.m. gegužės 2-3 d. Briuselyje Pasaulio muitinių organizacijos (PMO) surengtoje konferencijoje, kurioje dalyvavo ir verslo bei muitinės atstovai iš Lietuvos.

Enrika Naujokė

tariff classification of goods
lt
Kombinuotos nomenklatūros taikymas. Produkto pagrindinių savybių vertinimas
30-04-2019

Dažnu atveju gaminiai susideda iš komplekso produktų, kurių savybės nulemia tokio gaminio priskyrimą vienai ar kitai kombinuotosios nomenklatūros pozicijai. Savo ruožtu teismams ir kitiems suinteresuotiems subjektams tenka nelengva užduotis sistemiškai įvertinti tokių produktų prigimtį, juos teisingai klasifikuojant.

Andrius Košel

tariff classification of goods
lt
Kombinuotos nomenklatūros taikymas. Produkto pagrindinių savybių vertinimas
30-04-2019

Dažnu atveju gaminiai susideda iš komplekso produktų, kurių savybės nulemia tokio gaminio priskyrimą vienai ar kitai kombinuotosios nomenklatūros pozicijai. Savo ruožtu teismams ir kitiems suinteresuotiems subjektams tenka nelengva užduotis sistemiškai įvertinti tokių produktų prigimtį, juos teisingai klasifikuojant.

Andrius Košel

tariff classification of goods
lt
Kaltė – (ne)būtina muitinės tarpininko administracinės atsakomybės sąlyga. Antroji dalis
31-03-2019

„Deklarantas yra „super žmogus“, privalantis išmanyti viską, kas susiję su deklaruojamomis prekėmis, ir nuolat kvestionuoti duomenis apie prekes, net jei tokie pateikiami tam tikslui valstybės licencijuotų asmenų“ – toks deklaranto portretas piešiamas Lietuvos teismų praktikoje. Apžvelgiame Kauno apygardos teismo aktualią nutartį.

Andrius Košel

tariff classification of goods
lt
Kaltė – (ne)būtina muitinės tarpininko administracinės atsakomybės sąlyga. Antroji dalis
31-03-2019

„Deklarantas yra „super žmogus“, privalantis išmanyti viską, kas susiję su deklaruojamomis prekėmis, ir nuolat kvestionuoti duomenis apie prekes, net jei tokie pateikiami tam tikslui valstybės licencijuotų asmenų“ – toks deklaranto portretas piešiamas Lietuvos teismų praktikoje. Apžvelgiame Kauno apygardos teismo aktualią nutartį.

Andrius Košel

tariff classification of goods
en, fr
WCO and EU jointly support the application of the Harmonized System in Africa
28-02-2019

Uniting Africa with a common trade nomenclature is the goal of a new European Union (EU) funded programme being conducted by the WCO.

tariff classification of goods
en, fr
WCO and EU jointly support the application of the Harmonized System in Africa
28-02-2019

Uniting Africa with a common trade nomenclature is the goal of a new European Union (EU) funded programme being conducted by the WCO.

tariff classification of goods
lt
Muitinės tarpininko atstovo administracinė atsakomybė už teisingą prekės kodo nustatymą
28-02-2019

Kauno apygardos teismo aktualioje nutartyje administracinio nusižengimo byloje buvo nagrinėjamos klasikinėmis tapusios aplinkybės, kuomet deklarantas pateikia muitinės įstaigai neteisingus iš užsakovo gautus duomenis, kurių įprastomis veikimo sąlygomis patikrinti objektyvios galimybės neturi, o paskirta už tai piniginė sankcija daugiau kaip du kartus viršija mokestinės nepriemokos dydį.

Andrius Košel

tariff classification of goods
lt
Muitinės tarpininko atstovo administracinė atsakomybė už teisingą prekės kodo nustatymą
28-02-2019

Kauno apygardos teismo aktualioje nutartyje administracinio nusižengimo byloje buvo nagrinėjamos klasikinėmis tapusios aplinkybės, kuomet deklarantas pateikia muitinės įstaigai neteisingus iš užsakovo gautus duomenis, kurių įprastomis veikimo sąlygomis patikrinti objektyvios galimybės neturi, o paskirta už tai piniginė sankcija daugiau kaip du kartus viršija mokestinės nepriemokos dydį.

Andrius Košel

tariff classification of goods
en, fr, lt
Embedding the HS in the business world to enhance work on rules of origin
28-02-2019

This article looks at the close relationship that exists between rules of origin (ROO) and goods classification work. It argues that a change in tariff classification should remain the predominant criteria for expressing substantial transformation, and that the revision of the WCO Harmonized System (HS) should, to the extent possible, accommodate the needs of ROO.

Hiroshi Imagawa

tariff classification of goods
en, fr, lt
Embedding the HS in the business world to enhance work on rules of origin
28-02-2019

This article looks at the close relationship that exists between rules of origin (ROO) and goods classification work. It argues that a change in tariff classification should remain the predominant criteria for expressing substantial transformation, and that the revision of the WCO Harmonized System (HS) should, to the extent possible, accommodate the needs of ROO.

Hiroshi Imagawa

tariff classification of goods
lt
Privalomosios tarifinės informacijos atšaukimas
30-01-2019

Privalomoji tarifinė informacija yra muitinės išduotas dokumentas, kuriuo patvirtinamas prekės tarifinis klasifikavimas. Tačiau ar šis klasifikavimas galutinis ir neginčijamas? Apžvelkime aktualų Europos Komisijos sprendimą dėl Lenkijos muitinės išduotos privalomosios tarifinės informacijos atšaukimo.

Enrika Naujokė

tariff classification of goods
lt
Privalomosios tarifinės informacijos atšaukimas
30-01-2019

Privalomoji tarifinė informacija yra muitinės išduotas dokumentas, kuriuo patvirtinamas prekės tarifinis klasifikavimas. Tačiau ar šis klasifikavimas galutinis ir neginčijamas? Apžvelkime aktualų Europos Komisijos sprendimą dėl Lenkijos muitinės išduotos privalomosios tarifinės informacijos atšaukimo.

Enrika Naujokė

tariff classification of goods
lt
Kombinuotos nomenklatūros taikymas. Bendrųjų ir specialiųjų daiktų dalių klasifikavimas.
30-11-2018

Dažnas atvejis, kai prekės susideda iš komplekso dalių, kurios savo ruožtu pagal jų naudojimo paskirtį gali būti vertinamos kaip savarankiški objektai. Savo ruožtu teismams ir kitiems suinteresuotiems subjektams tenka nelengva užduotis sistemiškai įvertinti prekių paskirtį, jas klasifikuojant.

Andrius Košel

tariff classification of goods
lt
Kombinuotos nomenklatūros taikymas. Bendrųjų ir specialiųjų daiktų dalių klasifikavimas.
30-11-2018

Dažnas atvejis, kai prekės susideda iš komplekso dalių, kurios savo ruožtu pagal jų naudojimo paskirtį gali būti vertinamos kaip savarankiški objektai. Savo ruožtu teismams ir kitiems suinteresuotiems subjektams tenka nelengva užduotis sistemiškai įvertinti prekių paskirtį, jas klasifikuojant.

Andrius Košel

tariff classification of goods
en, fr
Why governments and Customs continue to need their own classification system for goods
31-10-2018

The WCO’s Harmonized System, or HS, is a vital element of Customs. But classification systems are common, so what makes a specialized Customs classification system so important that Customs administrations continue to put much work and time into having their own classification system? The HS does not just classify goods based on what they are; it classifies goods to meet the needs of governments and Customs alike.

Gael Grooby

tariff classification of goods
en, fr
Why governments and Customs continue to need their own classification system for goods
31-10-2018

The WCO’s Harmonized System, or HS, is a vital element of Customs. But classification systems are common, so what makes a specialized Customs classification system so important that Customs administrations continue to put much work and time into having their own classification system? The HS does not just classify goods based on what they are; it classifies goods to meet the needs of governments and Customs alike.

Gael Grooby

tariff classification of goods
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