Carbon Border Adjustment Mechanism (CBAM); green transport and value of goods
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- Market: EU - European Union Europe
- Copyright of the journal: CC Learning, UAB
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Redakcijos žodis: Šiandien net patys įprasčiausi mus supantys daiktai yra sudėtingų gamybos procesų, kurie neretai vykdomi ne vienoje pasaulio šalyje, rezultatas. Ir, be abejo, visi norime, kad … tas rezultatas – drabužiai, kosmetika, žaislai ir kt. - būtų saugus mūsų ir mūsų artimųjų naudojimui. Institucijoms užduotis užtikrinti tą saugumą nėra paprasta, todėl, be kita ko, kaupiama patirtis ir, jos pagrindu, tobulinama teisinė bazė, apie kurią rašoma šiame straipsnyje.
Arvydas Naina
Redakcijos žodis: Šiandien net patys įprasčiausi mus supantys daiktai yra sudėtingų gamybos procesų, kurie neretai vykdomi ne vienoje pasaulio šalyje, rezultatas. Ir, be abejo, visi norime, kad tas rezultatas – drabužiai, kosmetika, žaislai ir kt. - būtų saugus mūsų ir mūsų artimųjų naudojimui. Institucijoms užduotis užtikrinti tą saugumą nėra paprasta, todėl, be kita ko, kaupiama patirtis ir, jos pagrindu, tobulinama teisinė bazė, apie kurią rašoma šiame straipsnyje.
Arvydas Naina
The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful … conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.
Omer Wagner
The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.
Omer Wagner
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is … based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.
Michael Lux
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.
Michael Lux
Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments … at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.
Mark Rowbotham
Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.
Mark Rowbotham
In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine … the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.
Mark Rowbotham
In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.
Mark Rowbotham
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