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In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions … administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

News at a glance: the ban on the export of Ukrainian agricultural products during martial law; the limitation of foreign currency transactions for import operations; USA: temporary suspension … of tariffs on Ukrainian steel; UK: agreement on “cutting” tariffs on all goods from Ukraine to zero; EU: 'Solidarity Lanes' for Ukrainian agro-products; common transit in Ukraine: first special transit simplification; FTA between Ukraine and Moldova: amendments on applying PEM; EU: a one-year suspension of EU import duties on all Ukrainian exports.

News in week 21: an updated version of the guidance document on the Registered Exporter (REX) system; regulations concerning anti-dumping and/or countervailing duties on imports of certain iron … or steel fasteners originating in China, woven and/or stitched glass fibre fabrics originating in China and Egypt, and electrolytic chromium coated steel products originating in China and Brazil.

Every year U.S. Customs and Border Protection (‘CBP’) releases the ‘CBP Trade and Travel Report’. Trade compliance practitioners should take note of these annual reports to keep abreast of CBP’s … current strategies and developments. Additionally, the information contained can provide insight into CBP’s strategic outlook for the future, a valuable tool for planning purposes.

Naujienos 21 savaitę: atnaujinta Registruotųjų eksportuotojų (REX) sistemos naudojimo gairė; reglamentai dėl antidempingo ir/arba kompensacinių muitų Kinijos kilmės geležinėms arba plieninėms … tvirtinimo detalėms, Kinijos ir Egipto kilmės austoms ir (arba) siūtoms stiklo pluošto medžiagoms, bei Kinijos ir Brazilijos kilmės elektrolitiniu būdu chromu padengto plieno produktams.

Aktualijos 21 savaitę: paskelbtas Lietuvos Respublikos Vyriausybės nutarimas dėl Lietuvos Respublikos Tarptautinių sankcijų įstatymo įgyvendinimo; pakeistas muitinės įstaigų klasifikatorius; … Vilniaus TM pakomitečio posėdis tema „Reikalavimai prašymams dėl muitinės deklaracijų taisymo arba pripažinimo negaliojančiomis“; ir daugiau naujienų!

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas … (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

The problem of declaring a low value of goods and undervaluation to customs has always been relevant, and the control of determining the correct customs value has never left the sight of customs. … We provide an overview of topics and cases of the European Court of Justice explored during an international conference, which took place recently in Rotterdam.

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs … Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Naujienos 17 savaitę: sankcijų Rusijai ir Baltarusijai taikymas - reglamentų taisymai dėl anksčiau sudarytų sutarčių; keičiamas reglamentas dėl tam tikrų papildomų muitų JAV kilmės prekėms; Jungtinė … Karalystė (Šiaurės Airija) įtraukta kaip kilmės šalis, kurios išduoto fitosanitarinio sertifikato, kad į Sąjungos teritoriją būtų galima įvežti augalus, vaisius, daržoves, gėles ar sėklas, pateikti neprivaloma; patvirtinta pagalba verslui, nukentėjusiam dėl Kinijos taikomų diskriminacinių prekybos apribojimų Lietuvai; ir daugiau aktualijų!

Aktualijos 17 savaitę: leista taikyti VŠĮ „Emprekis“ 2022 m. gegužės mėnesio žinyne „Autotransporto kainos Lietuvoje“ nurodytas kainas transporto priemonių muitinės vertės nustatymui ir naudoti … muitinio įvertinimo kontrolės tikslams.

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, … consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation … and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a … complaint with the Commission about trade barriers in third countries.

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, … not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

News in week 12: a guidance Q&A document on EU's restrictive measures to respond to Russian aggression in Ukraine published; definitive anti-dumping duty on imports of calcium silicon originating … in China; definitive countervailing and anti-dumping duties on imports of optical fibre cables originating in China (corrections of the regulation); protective measures on imports of bivalve molluscs from Turkey; amendments of REACH regulation; and more news!

Aktualijos 12 savaitę: Europos Komisija skelbia atsakymus į klausimus dėl sankcijų taikymo RU ir BY; pakeistos prekių deklaravimo žodžiu taisyklės; neteko galios įsakymas dėl degalų deklaracijos … formos; pakeistos galutinio vartojimo procedūros įvykdymo dokumento pildymo, pateikimo ir priėmimo muitinėje taisyklės; ir daugiau naujienų!

Naujienos 12 savaitę: paskelbta gairė klausimų ir atsakymų forma dėl ribojamųjų priemonių, įvestų reaguojant į Rusijos agresiją Ukrainoje; importuojamam Kinijos kilmės kalcio silicidui nustatomas … galutinis antidempingo muitas ir galutinai surenkamas laikinasis muitas; taisomas reglamentas, kuriuo importuojamiems Kinijos kilmės šviesolaidžių kabeliams nustatomi galutiniai kompensaciniai ir antidempingo muitai; apsaugos priemonių taikymas importuojamiems žmonėms vartoti skirtiems Turkijos kilmės dvigeldžiams moliuskams; iš dalies keičiami REACH reglamento priedai; ir daugiau aktualijų!