Similar Content

en, lt
Wooden or plastic tableware (0% or 6.5% duty rate)?
21-07-2021

In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.

Virginija Dordzikienė

classification
en, lt
Wooden or plastic tableware (0% or 6.5% duty rate)?
21-07-2021

In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.

Virginija Dordzikienė

classification
en, lt
Product classification recommendation for business planning
25-06-2021

Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.

Ramutė Neniškienė

classification
en, lt
Product classification recommendation for business planning
25-06-2021

Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.

Ramutė Neniškienė

classification
de, en
Determining Customs Tariff Numbers from Images: Science Fiction
25-06-2021

Imagine uploading an image into the system, which in turn analyses which item is depicted and automatically assigns it the appropriate customs tariff number. Sounds nice, doesn’t it? Automatic image recognition would completely revolutionise the customs sector. But how could this work, and how far are we from implementation?

Janine Lampprecht

classification
de, en
Determining Customs Tariff Numbers from Images: Science Fiction
25-06-2021

Imagine uploading an image into the system, which in turn analyses which item is depicted and automatically assigns it the appropriate customs tariff number. Sounds nice, doesn’t it? Automatic image recognition would completely revolutionise the customs sector. But how could this work, and how far are we from implementation?

Janine Lampprecht

classification
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

classification
en, lt
CJEU: classification of sawn timber (boards)
29-05-2021

EU Member States import a significant amount of timber, timber products, and sawn timber from Belarus, Russia, and Ukraine. Therefore, the judgment of the Court of Justice of the European Union in a recent case, in which the issue of tariff classification of sawn timber (boards) was examined, may be relevant for many businesses.

Ingrida Sakalienė

classification
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

classification
lt
Privačių tyrimų laboratorijų išvadų reikšmė klasifikuojant prekes: teismų praktikos požiūris
29-05-2021

Mokestiniuose ginčuose dėl teisingo prekių tarifinio klasifikavimo ir tinkamo klasifikavimo kodo (pagal ES Kombinuotąją Nomenklatūrą) priskyrimo dažnai kyla klausimas kokia yra privačių (muitinės įstaigų sistemai nepriklausančių) tyrimo laboratorijų išvadų dėl prekių kodo teisinė reikšmė. Ypač tais atvejais, kai verslo subjektai, nesutikdami su muitinės įstaigų (Muitinės laboratorijos) atliktais prekių mėginių tyrimų rezultatais bei jų pagrindu atliktu prekių klasifikavimu, savo pozicijai apginti kreipiasi į kitas ekspertinių tyrimų įstaigas (laboratorijas) ir, remdamiesi jų išvadomis, ginčija muitinės sprendimus.

Dr. Gediminas Valantiejus

classification
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
15-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

classification
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
15-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

classification
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

classification
en, lt
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

classification
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

classification
en, lt
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

classification
en, es
Mexican tariff code: the fifth pair of digits
10-04-2021

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had significant modifications recently, which were published on July 1st, 2020 to come into effect on December 28th of the same year.

Coral Rocha

classification
en, es
Mexican tariff code: the fifth pair of digits
10-04-2021

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had significant modifications recently, which were published on July 1st, 2020 to come into effect on December 28th of the same year.

Coral Rocha

classification
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

classification
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

classification
en, lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles
11-03-2021

‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.

Ingrida Kemežienė

classification
en, lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles
11-03-2021

‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.

Ingrida Kemežienė

classification
en, lt
Tariff classification of protective textile face masks
20-01-2021

In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, increasing the workload of both customs brokers and customs. In order to facilitate and speed up the customs clearance of such goods and to enable more accurate statistics to be collected, new TARIC subheadings were introduced corresponding to the more detailed characteristics of the different face masks. We also provide an overview of standards that specify requirements for such goods.

Virginija Dordzikienė

classification
en, lt
Tariff classification of protective textile face masks
20-01-2021

In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, increasing the workload of both customs brokers and customs. In order to facilitate and speed up the customs clearance of such goods and to enable more accurate statistics to be collected, new TARIC subheadings were introduced corresponding to the more detailed characteristics of the different face masks. We also provide an overview of standards that specify requirements for such goods.

Virginija Dordzikienė

classification
en, lt
Basics in customs: commodity code, origin
20-11-2020
15min
image

Enrika Naujokė

‎ €38.99
classification
en, lt
Basics in customs: commodity code, origin and duties, customs value
20-11-2020
15min
image

Enrika Naujokė

‎ €38.99
classification
lt
Privalomoji tarifinė informacija (PTI): teisinio reglamentavimo ypatumai ES bei naujovės Lietuvoje
24-10-2020

Pagal Sąjungos muitinės kodekso nuostatas, privalomoji prekių tarifinė informacija yra apibrėžiama kaip raštiškas muitinės sprendimas dėl tarifinio prekių klasifikavimo, kurį valstybių narių muitinės išduoda ekonominių operacijų vykdytojui, gavusios jo prašymą ir kuriuo įpareigojama taikyti konkretų jame nurodytų prekių rūšių tarifinį klasifikavimą. 2019 m. Lietuvoje įsigaliojo naujos privalomosios prekių tarifinės informacijos (PTI) išdavimo taisyklės, aktualios visiems prekes iš trečiųjų valstybių (ne ES narių) importuojantiems asmenims. Straipsnyje aptariame kokie praktiniai ir teisiniai klausimai pastaruoju metu kyla šioje muitų teisės srityje tiek ES lygmeniu, tiek ir Lietuvos Respublikoje, ypač taikant naująsias PTI išdavimo taisykles.

Dr. Gediminas Valantiejus

classification
lt
Privalomoji tarifinė informacija (PTI): teisinio reglamentavimo ypatumai ES bei naujovės Lietuvoje
24-10-2020

Pagal Sąjungos muitinės kodekso nuostatas, privalomoji prekių tarifinė informacija yra apibrėžiama kaip raštiškas muitinės sprendimas dėl tarifinio prekių klasifikavimo, kurį valstybių narių muitinės išduoda ekonominių operacijų vykdytojui, gavusios jo prašymą ir kuriuo įpareigojama taikyti konkretų jame nurodytų prekių rūšių tarifinį klasifikavimą. 2019 m. Lietuvoje įsigaliojo naujos privalomosios prekių tarifinės informacijos (PTI) išdavimo taisyklės, aktualios visiems prekes iš trečiųjų valstybių (ne ES narių) importuojantiems asmenims. Straipsnyje aptariame kokie praktiniai ir teisiniai klausimai pastaruoju metu kyla šioje muitų teisės srityje tiek ES lygmeniu, tiek ir Lietuvos Respublikoje, ypač taikant naująsias PTI išdavimo taisykles.

Dr. Gediminas Valantiejus

classification
en
Recent tariff classification issues in Latvia: copper alloy ingots
24-09-2020

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

Dr. Karlis Ketners

classification
en
Recent tariff classification issues in Latvia: copper alloy ingots
24-09-2020

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

Dr. Karlis Ketners

classification
en
Interview with a Customs Chemist from Ireland
22-09-2020

Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

Anna Gayk

classification
en
Interview with a Customs Chemist from Ireland
22-09-2020

Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

Anna Gayk

classification
lt
3 prekių tarifinio klasifikavimo procedūros
01-09-2020
04min
image

Eglė Pučkuvienė

‎ €9.99
classification
lt
3 prekių tarifinio klasifikavimo procedūros
01-09-2020
04min
image

Eglė Pučkuvienė

‎ €9.99
classification
en, lt
Combined Nomenclature 2021 – overview of changes
20-08-2020

The new version of the Combined Nomenclature 2021 is already approved and will be published in the Official Journal of the European Union in October or November 2020. It will be applicable from 1 January 2021. We overview the changes, which are indeed not many this year.

Eglė Pučkuvienė

classification
en, lt
Combined Nomenclature 2021 – overview of changes
20-08-2020

The new version of the Combined Nomenclature 2021 is already approved and will be published in the Official Journal of the European Union in October or November 2020. It will be applicable from 1 January 2021. We overview the changes, which are indeed not many this year.

Eglė Pučkuvienė

classification
en, lt
Cases in which Binding Tariff Information (BTI) ceases to be valid
08-07-2020

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Ingrida Sakalienė

classification
en, lt
Cases in which Binding Tariff Information (BTI) ceases to be valid
08-07-2020

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Ingrida Sakalienė

classification
en, lt
Medical or chemical product (0% or 6.5%
27-05-2020
00min
image

Muita UAB

classification
en, lt
Medical or chemical product (0% or 6.5% duty tariff)?
27-05-2020
00min
image

Muita UAB

classification
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