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en, lt
CBAM: History, objectives, scope, and its compatibility with international law (I)
30-11-2023

Note from the CCRM editors: This first part of the article provides an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It also examines the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and poses the following question: Is the CBAM fair towards developing countries? In the second part, the author will provide an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and share a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

Michael Lux

restrictions, trade barriers, sustainability
en, lt
CBAM: History, objectives, scope, and its compatibility with international law (I)
30-11-2023

Note from the CCRM editors: This first part of the article provides an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It also examines the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and poses the following question: Is the CBAM fair towards developing countries? In the second part, the author will provide an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and share a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

Michael Lux

restrictions, trade barriers, sustainability
en, lt
What is ‘cool’ about customs for you?
30-11-2023

‘What are your main tasks as the Head of European Customs at DB Schenker? What are the main challenges and how do you deal with them? How do you measure success? What is ‘cool’ about customs for you? If you would have all the powers and resources, what would be the very first thing you would change in customs world?’ – We had the opportunity to put these and other questions to Rainer Wilms, who we would like to thank for his answers and insights.

Rainer Wilms

en, lt
What is ‘cool’ about customs for you?
30-11-2023

‘What are your main tasks as the Head of European Customs at DB Schenker? What are the main challenges and how do you deal with them? How do you measure success? What is ‘cool’ about customs for you? If you would have all the powers and resources, what would be the very first thing you would change in customs world?’ – We had the opportunity to put these and other questions to Rainer Wilms, who we would like to thank for his answers and insights.

Rainer Wilms

en, lt
Communication (EU): Recent changes in the classification of goods
26-11-2023

A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.

Ingrida Sakalienė

classification
en, lt
Communication (EU): Recent changes in the classification of goods
26-11-2023

A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.

Ingrida Sakalienė

classification
en, lt
Combined Nomenclature 2024 (and how we... classify dragons)
26-11-2023

Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.

Virginija Dordzikienė

classification
en, lt
Combined Nomenclature 2024 (and how we... classify dragons)
26-11-2023

Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.

Virginija Dordzikienė

classification
en
Non-tariff measures: the biggest challenges in 2023
19-11-2023

Where do we draw the line between non-tariff measures that help governments achieve important goals (e.g. sustainability) and non-tariff barriers that unnecessarily restrict trade? How can SMEs ensure compliance in an increasingly complex regulatory environment (international sanctions, export controls, SPS, CBAM, REACH, forced labour, etc.)? As a distributor, how do you control the supply chain with multiple points of sale and resale, especially in relation to export control? These and other related questions were addressed at the 18th Authors' Meeting in an exchange of views between experts from different countries - the EU, the UK, the US, Brazil and Pakistan.

restrictions, trade barriers
en
Non-tariff measures: the biggest challenges in 2023
19-11-2023

Where do we draw the line between non-tariff measures that help governments achieve important goals (e.g. sustainability) and non-tariff barriers that unnecessarily restrict trade? How can SMEs ensure compliance in an increasingly complex regulatory environment (international sanctions, export controls, SPS, CBAM, REACH, forced labour, etc.)? As a distributor, how do you control the supply chain with multiple points of sale and resale, especially in relation to export control? These and other related questions were addressed at the 18th Authors' Meeting in an exchange of views between experts from different countries - the EU, the UK, the US, Brazil and Pakistan.

restrictions, trade barriers
lt
Muitinės rizikų valdymo sistema įmonėse
01h 03min
image

Žana Kraučenkienė

‎ €69.00
risk management
lt
Muitinės rizikų valdymo sistema įmonėse - nuo ko pradėti?
01h 03min
image

Žana Kraučenkienė

‎ €69.00
risk management
en, lt
EU sanctions against RU and BY: non-tariff measures or non-tariff barriers?
19-11-2023

This article discusses the challenges faced by the Bulgarian automotive industry in the context of EU sanctions against Russia and Belarus. A national customs risk profile has been introduced, triggered by the export of certain automotive parts of HS Chapters 84 and 85 to Turkey, the United Arab Emirates, Kazakhstan and others. The documents and information required from the consignee of the goods in the third country and the end user of the goods (if different) in order for these goods to be exported are problematic, as it is often very difficult, if not impossible, to obtain this data.

Boryana Peycheva

restrictions, trade barriers
en, lt
EU sanctions against RU and BY: non-tariff measures or non-tariff barriers?
19-11-2023

This article discusses the challenges faced by the Bulgarian automotive industry in the context of EU sanctions against Russia and Belarus. A national customs risk profile has been introduced, triggered by the export of certain automotive parts of HS Chapters 84 and 85 to Turkey, the United Arab Emirates, Kazakhstan and others. The documents and information required from the consignee of the goods in the third country and the end user of the goods (if different) in order for these goods to be exported are problematic, as it is often very difficult, if not impossible, to obtain this data.

Boryana Peycheva

restrictions, trade barriers
en
The significance of double taxation avoidance agreements in international trade
19-11-2023

Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.

Karolis Zelenkauskas

duties, taxes
en
The significance of double taxation avoidance agreements in international trade
19-11-2023

Understanding the terms Double Taxation and Double Taxation Avoidance Agreements (DTAAs) is crucial in the field of international taxation, as they encapsulate complex scenarios that impact cross-border trade and investments. This paper aims to unravel the conceptual framework of DTAAs, assessing their advantages and disadvantages in the realm of international trade. By presenting case studies, this paper endeavors to delineate how DTAAs influence international trade decisions, offering a pragmatic understanding of their significance.

Karolis Zelenkauskas

duties, taxes
en
Monthly EU law news Oct-Nov 2023 | CN
01h 00min
image

Enrika Naujokė

‎ €34.99
classification, export control, sanctions, law, sustainability
en
Monthly EU law news Oct-Nov 2023 | CN codes, value, CBAM, IT, int. sanctions…
01h 00min
image

Enrika Naujokė

‎ €34.99
classification, export control, sanctions, law, sustainability
en
Education in the context of the new
00min
image

Customs Knowledge Institute

knowledge management
en
Education in the context of the new and expanded role of Customs
00min
image

Customs Knowledge Institute

knowledge management
en, lt
Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
en, lt
Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
en
Using the Windsor Framework from Great
01h 39min
image

Customs Knowledge Institute

‎ €59.99
en
Using the Windsor Framework from Great Britain or Ireland
01h 39min
image

Customs Knowledge Institute

‎ €59.99
en, lt
Non-tariff measures: their purpose and effect on trade
05-11-2023

According to UNCTAD, 90 % of global trade is subject to non-tariff measures (NTMs). NTMs can increase trade costs three times as much as tariffs. NTMs often lack transparency. This increases uncertainty and unpredictability in global trade. At the same time, NTMs can be beneficial for international trade, as they guarantee quality through certification, provide information about products through labelling, reflect a commitment to socially important issues through labelling and environmental standards, etc. This article briefly describes what non-tariff measures are, what purpose they fulfil and what impact they have.

Rizwan Mahmood

restrictions, trade barriers
en, lt
Non-tariff measures: their purpose and effect on trade
05-11-2023

According to UNCTAD, 90 % of global trade is subject to non-tariff measures (NTMs). NTMs can increase trade costs three times as much as tariffs. NTMs often lack transparency. This increases uncertainty and unpredictability in global trade. At the same time, NTMs can be beneficial for international trade, as they guarantee quality through certification, provide information about products through labelling, reflect a commitment to socially important issues through labelling and environmental standards, etc. This article briefly describes what non-tariff measures are, what purpose they fulfil and what impact they have.

Rizwan Mahmood

restrictions, trade barriers
lt
Veiklos auditas: kodėl svarbu net ir mažam verslui?
05-11-2023

„Net ir vieno žmogaus įmonė, pavyzdžiui, teikianti muitinės tarpininko paslaugas, turi taikyti savo veiklos savikontrolės procedūras.“ - sako Žana Kraučenkienė, sertifikuota vidaus auditorė, turinti daugiau nei 20 metų patirtį šioje srityje. Kokias veiklos sritis apima vidaus auditas? Kaip vidaus auditorius organizuoja savo veiklą? Kodėl apskritai tai svarbu kiekvienai įmonei? Atsakymus į šiuos ir kitus klausimus kviečiame sužinoti skaitant interviu.

Žana Kraučenkienė

risk management
lt
Veiklos auditas: kodėl svarbu net ir mažam verslui?
05-11-2023

„Net ir vieno žmogaus įmonė, pavyzdžiui, teikianti muitinės tarpininko paslaugas, turi taikyti savo veiklos savikontrolės procedūras.“ - sako Žana Kraučenkienė, sertifikuota vidaus auditorė, turinti daugiau nei 20 metų patirtį šioje srityje. Kokias veiklos sritis apima vidaus auditas? Kaip vidaus auditorius organizuoja savo veiklą? Kodėl apskritai tai svarbu kiekvienai įmonei? Atsakymus į šiuos ir kitus klausimus kviečiame sužinoti skaitant interviu.

Žana Kraučenkienė

risk management
lt
Ką patartumėte „žaliam“ vidiniam tikrintojui mažoje įmonėje?
05-11-2023

Skaitytojo klausimas: Esame maža (20+ darbuotojų) keletą metų veikianti įmonė. Neturiu patirties atliekant vidinius įmonės muitinės formalumų patikrinimus. Ką patartumėte, nuo ko pradėti?

risk management
lt
Ką patartumėte „žaliam“ vidiniam tikrintojui mažoje įmonėje?
05-11-2023

Skaitytojo klausimas: Esame maža (20+ darbuotojų) keletą metų veikianti įmonė. Neturiu patirties atliekant vidinius įmonės muitinės formalumų patikrinimus. Ką patartumėte, nuo ko pradėti?

risk management
en, lt
Non-tariff measures
05-11-2023

Non-tariff measures are policy measures other than ordinary customs tariffs that can potentially have an economic impact on international trade in goods by changing the quantities traded, prices or both.

restrictions, trade barriers
en, lt
Non-tariff measures
05-11-2023

Non-tariff measures are policy measures other than ordinary customs tariffs that can potentially have an economic impact on international trade in goods by changing the quantities traded, prices or both.

restrictions, trade barriers
en, lt
REACH chemical regulations in the EU and the UK – international conflict?
02-11-2023

In the manufacturing industry, there are often complex supply chains where chemical substances cross borders between the UK and the EU several times. In this article we provide an overview of how REACH works in the EU (including the current revision) and in the UK, the implications for businesses and also address the Windsor Framework for Northern Ireland. Most companies use chemicals, sometimes even without realising it, therefore you need to check your obligations if you handle any chemicals in your industrial or professional activity. You might have some responsibilities under EU REACH or UK REACH or both.

Mark Rowbotham

restrictions, trade barriers
en, lt
REACH chemical regulations in the EU and the UK – international conflict?
02-11-2023

In the manufacturing industry, there are often complex supply chains where chemical substances cross borders between the UK and the EU several times. In this article we provide an overview of how REACH works in the EU (including the current revision) and in the UK, the implications for businesses and also address the Windsor Framework for Northern Ireland. Most companies use chemicals, sometimes even without realising it, therefore you need to check your obligations if you handle any chemicals in your industrial or professional activity. You might have some responsibilities under EU REACH or UK REACH or both.

Mark Rowbotham

restrictions, trade barriers
lt
ESTT: “neišmuitintų” prekių transportavimui automatiškai taikyti 0% PVM negalima
02-11-2023

Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

Monika Bielskienė

duties, taxes
lt
ESTT: “neišmuitintų” prekių transportavimui automatiškai taikyti 0% PVM negalima
02-11-2023

Europos Sąjungos Teisingumo Teismas (ESTT) išnagrinėjo bylą, kurioje spręstas klausimas, ar transporto įmonė, tranzitu gabenanti prekes iš Olandijos uosto į prekių importo valstybę - Rumuniją - gali savo paslaugoms automatiškai taikyti 0 proc. PVM (kaip transporto paslaugoms, susijusioms su importu), ar visgi turi papildomai įsitikinti, kad importuotojas PVM nuo šių paslaugų tinkamai įtraukė į prekių importo PVM apmokestinamąją vertę. Ir jeigu neįrodo, turi PVM nuo šių paslaugų sumokėti pats. ESTT patvirtino transporto įmonėms nepalankią poziciją - automatinio 0 proc. taikymo šiuo atveju negali būti. Visgi, mokesčių administratorius privalo atsižvelgti į visus galimus pateikti įrodymus.

Monika Bielskienė

duties, taxes
en, lt
REACH - the chemicals regulation in the EU and the UK
02-11-2023

REACH stands for Registration, Evaluation, Authorisation and Restriction of Chemicals. It is the main EU legislation for the regulation of chemicals in the EU. It is a single economic market measure applying in the European Economic Area (EEA). EU REACH ceased to have effect in Great Britain from 1 January 2021. The Government has put in place a separate UK REACH regime that applies to businesses that import, make, sell or distribute chemicals in Great Britain, whether as raw materials or in their finished state. Northern Ireland stays within the jurisdiction of EU REACH.

restrictions, trade barriers
en, lt
REACH - the chemicals regulation in the EU and the UK
02-11-2023

REACH stands for Registration, Evaluation, Authorisation and Restriction of Chemicals. It is the main EU legislation for the regulation of chemicals in the EU. It is a single economic market measure applying in the European Economic Area (EEA). EU REACH ceased to have effect in Great Britain from 1 January 2021. The Government has put in place a separate UK REACH regime that applies to businesses that import, make, sell or distribute chemicals in Great Britain, whether as raw materials or in their finished state. Northern Ireland stays within the jurisdiction of EU REACH.

restrictions, trade barriers
en
Journals on Customs: Gain knowledge
01h 25min
image

knowledge management
en
Journals on Customs: Gain knowledge on the topics selected by the editors
01h 25min
image

knowledge management
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