balandžio 28, 2020
lt en

Tarifinės kvotos leidžia visiškai arba iš dalies sustabdyti įprastų muitų importuojamoms prekėms taikymą. Jos nustatomos ribotam prekių kiekiui ir ribotam laikotarpiui. 

Išskiriami du šių kvotų tipai: lengvatinis ir autonominis. Tarifinių kvotų valdymui taip pat taikomos skirtingos sistemos.  

Lengvatinės tarifinės kvotos

Lengvatinių tarifų kvotų taikymas gali būti numatytas ES susitarimuose su trečiosiomis šalimis arba ES vienašališkai taikomose lengvatinėse priemonėse. Teisė pasinaudoti šia kvota suteikiama tik pateikus prekės kilmės įrodymą.

Autonominės tarifinės kvotos

Autonominių tarifinių kvotų paskirtis - skatinti ES pramonės ekonominę veiklą. Šios kvotos suteikiamos žaliavoms, pusgaminiams ar komponentams, kurių nėra ar trūksta pačioje ES. 

Tarybos reglamente 1388/2013, kuriuo nustatomos tam tikrų žemės ūkio ir pramonės produktų Sąjungos autonominės tarifinės kvotos ir numatomas jų administravimas, pateikiamas prekių, kurioms taikomos šios kvotos, sąrašas.

Daugumos tarifinių kvotų valdymas: principas „pirmas pateikei, pirmas gavai“

Daugumą tarifinių kvotų tvarko Komisijos generalinis direktoratas, atsakingas už mokesčių ir muitų sąjungą (DG TAXUD), remiantis principu „pirmas pateikei, pirmas gavai“. 

Teisinės nuostatos, reglamentuojančios šių tarifinių kvotų valdymą, yra pateiktos Komisijos įgyvendinimo reglamento (ES) 2015/2447 49 - 54 straipsniuose.

Informaciją apie tarifinių kvotų likučius galite rasti ES Tarifinių kvotų konsultacijų duomenų bazėje arba nacionalinėje LITAR duomenų bazėje.

Tarifinių kvotų žemės ūkio produktams valdymas: importo licencijų sistema

Kai kurias tarifines kvotas tvarko Komisijos generalinis direktoratas, atsakingas už žemės ūkį ir kaimo plėtrą (DG AGRI), naudodamas importo licencijų sistemą. Šių tarifinių kvotų valdymo nuostatos pateikiamos įvairiuose Tarybos ir Komisijos reglamentuose.

Šaltinis: Europos Komisija

Norėtumėte pamatyti praktinį kvotų taikymo pavyzdį? Žiūrėkite video!

Comments ()

en
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

duties, taxes
en
Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

duties, taxes
image en
Calculation of import charges in EU
07-03-2023

Anthony Buckley

duties, taxes
image en
Calculation of import charges in EU
07-03-2023

Anthony Buckley

duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

duties, taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

duties, taxes
en, lt
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

duties, taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

duties, taxes
en, lt
One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
28-12-2022

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

Jurgita Stanienė

duties, taxes
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