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Prekių klasifikavimo teisingumo įrodinėjimo procedūriniai klausimai
29-03-2021

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.

Dr. Gediminas Valantiejus

customs inspections and controls
lt
Prekių klasifikavimo teisingumo įrodinėjimo procedūriniai klausimai
29-03-2021

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.

Dr. Gediminas Valantiejus

customs inspections and controls
lt
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje
27-02-2021

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

Dr. Gediminas Valantiejus

customs inspections and controls
lt
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje
27-02-2021

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

Dr. Gediminas Valantiejus

customs inspections and controls
lt
Muitinės auditas Europos Sąjungoje ir
27-12-2020
58min
image

Muitinės praktikų asociacija

‎ €34.99
customs inspections and controls
lt
Muitinės auditas Europos Sąjungoje ir Lietuvoje
27-12-2020
58min
image

Muitinės praktikų asociacija

‎ €34.99
customs inspections and controls
lt
Ginčai dėl muitinės patikrinimų Baltijos valstybėse: ES Teisingumo Teismo praktika
27-06-2020

Straipsnyje pristatoma ES Teisingumo Teismo praktika mokestiniuose ginčuose su muitine, kilusiuose Baltijos valstybėse (Lietuvoje, Latvijoje, Estijoje) pastarąjį dešimtmetį (nuo 2010 m.) ir aptariami šie klausimai: importuotojo teisė būti išklausytam, kai muitinės įstaigos priima sprendimą netaikyti sandorio vertės metodo prekių muitinei vertei apskaičiuoti; importuotojo teisė žinoti kokiu pagrindu buvo pasirinktas konkretus kitas (alternatyvus) muitinio įvertinimo metodas; muitinės teisė ekstrapoliuoti (perkelti) vienoje deklaracijoje nurodytų prekių dalinio patikrinimo rezultatus ankstesnėms to paties deklaranto pateiktose deklaracijose nurodytoms prekėms.

Dr. Gediminas Valantiejus

customs inspections and controls
lt
Ginčai dėl muitinės patikrinimų Baltijos valstybėse: ES Teisingumo Teismo praktika
27-06-2020

Straipsnyje pristatoma ES Teisingumo Teismo praktika mokestiniuose ginčuose su muitine, kilusiuose Baltijos valstybėse (Lietuvoje, Latvijoje, Estijoje) pastarąjį dešimtmetį (nuo 2010 m.) ir aptariami šie klausimai: importuotojo teisė būti išklausytam, kai muitinės įstaigos priima sprendimą netaikyti sandorio vertės metodo prekių muitinei vertei apskaičiuoti; importuotojo teisė žinoti kokiu pagrindu buvo pasirinktas konkretus kitas (alternatyvus) muitinio įvertinimo metodas; muitinės teisė ekstrapoliuoti (perkelti) vienoje deklaracijoje nurodytų prekių dalinio patikrinimo rezultatus ankstesnėms to paties deklaranto pateiktose deklaracijose nurodytoms prekėms.

Dr. Gediminas Valantiejus

customs inspections and controls
lt
Muitinė kontrolė pandemijos metu: supaprastintos
16-04-2020
00min
image

Muitinės praktikų asociacija

customs inspections and controls
lt
Muitinė kontrolė pandemijos metu: supaprastintos procedūros, technologijų taikymas
16-04-2020
00min
image

Muitinės praktikų asociacija

customs inspections and controls
de, en, lt
Customs supervision
29-01-2020

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

customs inspections and controls
de, en, lt
Customs supervision
29-01-2020

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. They shall remain under such supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

customs inspections and controls
en, fr
Russian businesses commit to creating a better trade environment
24-10-2019

A new tool has been developed in Russia to help create an enabling trade environment: the “Charter on Fair Participation in Foreign Economic Activity.” The Charter is the result of a series of complex consultations between government and business representatives on how the latter can back up government efforts to enhance the trade environment and, in particular, support the Russian Federal Customs Service (FCS) in the implementation of specific measures, known as the “10 Steps to Meet Business.”

customs inspections and controls
en, fr
Russian businesses commit to creating a better trade environment
24-10-2019

A new tool has been developed in Russia to help create an enabling trade environment: the “Charter on Fair Participation in Foreign Economic Activity.” The Charter is the result of a series of complex consultations between government and business representatives on how the latter can back up government efforts to enhance the trade environment and, in particular, support the Russian Federal Customs Service (FCS) in the implementation of specific measures, known as the “10 Steps to Meet Business.”

customs inspections and controls
en
SAFE and AEO
19-08-2019
image

WCO Academy, World Customs Organization

‎€
customs inspections and controls
en
SAFE and AEO
19-08-2019
image

WCO Academy, World Customs Organization

‎€
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
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, 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
en, fr
Assessing the clearance process: India shares its experience
30-06-2018

The importance of the Time Release Study (TRS) has long been emphasized by the WCO as a useful tool for Customs administrations across the world to assess their performance in terms of the clearance process. Jawaharlal Nehru Custom House, catering to Jawaharlal Nehru Port Trust (JNPT), India’s biggest containerized port, has been conducting such studies[1] since 2013 as per the WCO’s guidelines. This article presents the results drawn from the latest study, highlighting the impact of facilitation schemes on goods release times.

Vijay Singh Chauhan

customs inspections and controls
en, fr
Assessing the clearance process: India shares its experience
30-06-2018

The importance of the Time Release Study (TRS) has long been emphasized by the WCO as a useful tool for Customs administrations across the world to assess their performance in terms of the clearance process. Jawaharlal Nehru Custom House, catering to Jawaharlal Nehru Port Trust (JNPT), India’s biggest containerized port, has been conducting such studies[1] since 2013 as per the WCO’s guidelines. This article presents the results drawn from the latest study, highlighting the impact of facilitation schemes on goods release times.

Vijay Singh Chauhan

customs inspections and controls
en, fr
India pursues a broader trade facilitation agenda
28-02-2018

Countries have to establish a National Committee on Trade Facilitation (NCTF) in terms of their commitment to implementing the Trade Facilitation Agreement (TFA) that was concluded by the members of the World Trade Organization (WTO). In this article, India explains its NCTF implementation journey and how it has structured its NCTF, all guided by its vision to transform India’s trade ecosystem by reducing the time and cost of doing business.

Hardeep Batra

customs inspections and controls
en, fr
India pursues a broader trade facilitation agenda
28-02-2018

Countries have to establish a National Committee on Trade Facilitation (NCTF) in terms of their commitment to implementing the Trade Facilitation Agreement (TFA) that was concluded by the members of the World Trade Organization (WTO). In this article, India explains its NCTF implementation journey and how it has structured its NCTF, all guided by its vision to transform India’s trade ecosystem by reducing the time and cost of doing business.

Hardeep Batra

customs inspections and controls
en, fr
A method for measuring trade facilitation
28-02-2018

With its recent ratification in February 2017, the World Trade Organization’s (WTO) Trade Facilitation Agreement is now in force. This is fantastic news for making trade simpler, and for taking advantage of the subsequent economic rewards. However, the question of how to hold countries, administrations and operators accountable to making things simpler, is still open.

Dr. Andrew Grainger

customs inspections and controls
en, fr
A method for measuring trade facilitation
28-02-2018

With its recent ratification in February 2017, the World Trade Organization’s (WTO) Trade Facilitation Agreement is now in force. This is fantastic news for making trade simpler, and for taking advantage of the subsequent economic rewards. However, the question of how to hold countries, administrations and operators accountable to making things simpler, is still open.

Dr. Andrew Grainger

customs inspections and controls
en, fr
Fourth Global Canine Forum spurs lively discussions
28-02-2018

The core business of Customs administrations may well lie in making trade secure, but the time spent conducting inspections on goods consignments continues to decrease. The use of technology, in particular non-intrusive inspection (NII) equipment such as scanners and endoscopes, has contributed considerably to expediting Customs clearance procedures while guaranteeing a satisfactory level of security. However, the use of technology is severely restricted by cost both in developed countries subject to budgetary constraints and in developing countries limited by their ability to invest in control infrastructure, thereby allowing significant scope for “human” inspection methods and, in particular, canine units.

customs inspections and controls
en, fr
Fourth Global Canine Forum spurs lively discussions
28-02-2018

The core business of Customs administrations may well lie in making trade secure, but the time spent conducting inspections on goods consignments continues to decrease. The use of technology, in particular non-intrusive inspection (NII) equipment such as scanners and endoscopes, has contributed considerably to expediting Customs clearance procedures while guaranteeing a satisfactory level of security. However, the use of technology is severely restricted by cost both in developed countries subject to budgetary constraints and in developing countries limited by their ability to invest in control infrastructure, thereby allowing significant scope for “human” inspection methods and, in particular, canine units.

customs inspections and controls
lt
Muitinės laboratorijos veikla
30-09-2017

Leidinio skaitytojai pateikė tokius klausimus: ar Muitinės laboratorija gali ištirti mūsų labai specifinius produktus; žinome, kad kitoje ES šalyje yra laboratorija, kuri turi naujausią specializuotą įrangą – ar galime siųsti savo prekes tyrimui būtent į tą laboratoriją; kur rasti ES muitinių akredituotų laboratorijų sąrašą; ar gali pareigūnas pakartotinai imti tų pačių prekių mėginius; ar yra galimybė ištirti mėginį skubos tvarka. Muitinės laboratorijos direktorė Ramutė Neniškienė maloniai atsakė į pateiktus klausimus.

Ramutė Neniškienė

customs inspections and controls
lt
Muitinės laboratorijos veikla
30-09-2017

Leidinio skaitytojai pateikė tokius klausimus: ar Muitinės laboratorija gali ištirti mūsų labai specifinius produktus; žinome, kad kitoje ES šalyje yra laboratorija, kuri turi naujausią specializuotą įrangą – ar galime siųsti savo prekes tyrimui būtent į tą laboratoriją; kur rasti ES muitinių akredituotų laboratorijų sąrašą; ar gali pareigūnas pakartotinai imti tų pačių prekių mėginius; ar yra galimybė ištirti mėginį skubos tvarka. Muitinės laboratorijos direktorė Ramutė Neniškienė maloniai atsakė į pateiktus klausimus.

Ramutė Neniškienė

customs inspections and controls
en, fr
Image format standardization: a revolution in the making
30-06-2017

Non-intrusive inspection (NII) technology is now being used by Customs administrations around the world to increase the efficiency of their inspection capability, and speed up the clearance process. It consists of various technologies with different capabilities that are able to identify specific goods and materials during the inspection process. Among them are high-energy cargo scanning systems, which allow the screening of different modes of transport such as cars, trucks, railway wagons and sea containers, as well as personal luggage, packages, parcels and other mail through either X-ray or gamma-ray imaging systems.

Tim S. Norton

customs inspections and controls
en, fr
Image format standardization: a revolution in the making
30-06-2017

Non-intrusive inspection (NII) technology is now being used by Customs administrations around the world to increase the efficiency of their inspection capability, and speed up the clearance process. It consists of various technologies with different capabilities that are able to identify specific goods and materials during the inspection process. Among them are high-energy cargo scanning systems, which allow the screening of different modes of transport such as cars, trucks, railway wagons and sea containers, as well as personal luggage, packages, parcels and other mail through either X-ray or gamma-ray imaging systems.

Tim S. Norton

customs inspections and controls
en, fr
Enhanced control of light aviation in West Africa
30-06-2017

Although the term has not been defined in international law, it is commonly held that light aviation comes under the heading of general aviation, a generic term covering all civil aviation operations other than commercial transport, in other words sports and leisure aviation, aerial work and private aviation. Small aircraft, helicopters, gliders and microlight aircraft fall within this category.

Philippe Haan

customs inspections and controls
en, fr
Enhanced control of light aviation in West Africa
30-06-2017

Although the term has not been defined in international law, it is commonly held that light aviation comes under the heading of general aviation, a generic term covering all civil aviation operations other than commercial transport, in other words sports and leisure aviation, aerial work and private aviation. Small aircraft, helicopters, gliders and microlight aircraft fall within this category.

Philippe Haan

customs inspections and controls
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