Tariff quotas permit total or partial suspension of the normal duties applicable to imported goods. The quotas are set for a limited quantity of goods and for a limited period.
There are two types of tariff quotas: preferential and autonomous. The management of tariff quotas is also organized in several ways.
Preferential tariff quotas
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Praktikoje kartas nuo karto kyla klausimai kas yra tinkamas importo akcizo mokesčio administratorius – muitinė ar Valstybinė mokesčių inspekcija (VMI) ir kuriais atvejais? Tai ypač aktualu tais … atvejais, kai importuotos akcizais apmokestinamos prekės vėliau buvo perdirbtos ir eksportuotos, kas, savo ruožtu, sudaro pagrindą svarstyti klausimą atleisti jas nuo akcizo mokesčio. Akivaizdu, jog praktiniu požiūriu itin svarbu žinoti, kuris mokesčio administratorius – muitinė ar VMI - turėtų spręsti tokį klausimą ir kokia tvarka (procedūra) bei kuomet? Straipsnyje, remiantis naujausia Lietuvos vyriausiojo administracinio praktika bei išaiškinimais, aptariami minėti probleminiai aspektai bei pateikiami atsakymai į nurodytus klausimus.
Dr. Gediminas Valantiejus
Praktikoje kartas nuo karto kyla klausimai kas yra tinkamas importo akcizo mokesčio administratorius – muitinė ar Valstybinė mokesčių inspekcija (VMI) ir kuriais atvejais? Tai ypač aktualu tais atvejais, kai importuotos akcizais apmokestinamos prekės vėliau buvo perdirbtos ir eksportuotos, kas, savo ruožtu, sudaro pagrindą svarstyti klausimą atleisti jas nuo akcizo mokesčio. Akivaizdu, jog praktiniu požiūriu itin svarbu žinoti, kuris mokesčio administratorius – muitinė ar VMI - turėtų spręsti tokį klausimą ir kokia tvarka (procedūra) bei kuomet? Straipsnyje, remiantis naujausia Lietuvos vyriausiojo administracinio praktika bei išaiškinimais, aptariami minėti probleminiai aspektai bei pateikiami atsakymai į nurodytus klausimus.
Dr. Gediminas Valantiejus
Editorial word. This month, the European Commission published a regulation that prolonged the application of safeguard measures against imports of certain steel products. Ingrida Beliokienė, … the chief specialist of the Tariffs Division of the Customs Department under the Ministry of Finance (Lithuania), kindly agreed to share information about the peculiarities of the use of these measures.
Ingrida Beliokienė
Editorial word. This month, the European Commission published a regulation that prolonged the application of safeguard measures against imports of certain steel products. Ingrida Beliokienė, the chief specialist of the Tariffs Division of the Customs Department under the Ministry of Finance (Lithuania), kindly agreed to share information about the peculiarities of the use of these measures.
Ingrida Beliokienė
The use of tariff quotas is an important topic for many EU importers, and its relevance is not diminishing. Let’s take a look at the questions that businesses raise about tariff quotas and what … is important to pay attention to.
Ingrida Beliokienė
The use of tariff quotas is an important topic for many EU importers, and its relevance is not diminishing. Let’s take a look at the questions that businesses raise about tariff quotas and what is important to pay attention to.
Ingrida Beliokienė
Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further … explored and answered by the Court of Justice of the European Union.
Evelina Liaubaitė
Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.
Evelina Liaubaitė
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
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
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