16 января, 2021
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Таможенные пошлины

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Определение

«Таможенные пошлины» - хотя в настоящее время точное определение прямо не закреплено в законодательстве ЕС, на основании прецедентного права Суда Справедливости ЕС (см. дела 2/62 и 3/62, Комиссия Европейского экономического сообщества против Великого Герцогства Люксембург и Королевство Бельгия; дела 52 и 55/65, Федеративная Республика Германия против Комиссии ЕЭС; дело 7/68, Комиссия против Италии), они понимаются как налоги, рассчитываемые на основе тарифов, которые импортер уплачивает принимающей стране, что делает импортируемый продукт более дорогим, чем конкурирующий отечественный продукт.

Понятие «таможенные пошлины» обычно используется отдельно от более широкого понятия «тарифныe меры (методы) регулирования торговли», которое является более широким и включает не только таможенные пошлины, но также тарифные квоты и приостановление применения пошлин. 

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en
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en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

customs duty and taxes
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In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

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The concept of a customs debtor and the case-law in Lithuania
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In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

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en
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Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

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en
Cases of repayment of import duties (EU and UK)
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Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

customs duty and taxes
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