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Akcizinėms prekėms taikomi ne tik skirtingi akcizų tarifai, bet ir įvairūs akcizų apskaičiavimo metodai. Taip pat yra atvejų, kada prekėms taikomi lengvatiniai akcizo tarifai arba atleidimas … nuo mokesčio. Kaip nesudėtingai ir teisingai patiems apskaičiuoti šiuos bei kitus importo mokesčius?

Vilniaus teritorinės muitinės Tarifų ir muitinio įvertinimo kontrolės skyriaus viršininko pavaduotoja Rima Zabalevičienė maloniai sutiko pasidalinti savo mintimis, įžvalgomis ir praktiniais patarimais … su leidinio „Muitų teisė praktikams“ skaitytojais.

2011 m. Lietuvos muitinė surinko 204 mln. 835 tūkst. litų muitų. Trys ketvirtadaliai šios sumos buvo pervesta į ES biudžetą, likusi dalis liko šaliai administravimo išlaidoms padengti.

This year, the World Trade Report ventures beyond the well illuminated area of tariffs, to shine a light on non-tariff measures (NTMs) – a generic term which covers policy measures, other than … ordinary Customs tariffs, that can affect international trade in goods by changing quantities traded or prices, or both.

Customs officers around the world are used to implementing a broad range of controls, and increasingly, security-related controls. Of these, controls of dual-use commodities may be some of the … most difficult to understand and apply. After the terrorist attacks of 11 September 2001, a number of international initiatives were taken to improve the security of international movements of goods and persons. Amongst them, United Nations Security Council Resolution 1540 (UNSCR 1540) makes it obligatory for UN member States to put in place an export and transit control system to prevent the dissemination of weapons of mass destruction (WMD) - related technology to unauthorized nonstate organizations or people.

WTO members are taking more steps to shield their national industries from foreign competition as the economic climate deteriorates, said the monitoring group Global Trade Alert (GTA), which … estimates that almost 200 measures that harm trading partners have been introduced from November 2010 to July 2011.

In recent years, the world has witnessed an increase in the use of improvised explosive devices (IEDs). Th ese devices are manufactured using chemicals that are produced by various manufacturers … and available commercially throughout the world. They are utilized within civilian industries and generally legal to purchase, store, and use.

In line with the Korean Government's drive for "Green Growth", the Korea Customs Service (KCS) developed its Green Customs vision and released its plan to combat illegal transactions of goods … detrimental to the environment in October 2008. This comprehensive longterm plan was produced by adjusting the recommendation on environmental protection adopted by the WCO Council in June 2008 to Korea’s circumstances.

Customs administrations play a vital role in environmental protection at borders. They ensure compliance with the provisions of Multilateral Environmental Agreements (MEAs) and national legislation, … are tasked with monitoring the trade in certain environmentally sensitive goods and endangered species, with identifying and detecting smuggling and other offences, and with helping to raise users’ awareness of this illicit trade.

Some people may ask why Customs has anything to do with environmental crime. They may also argue that it is all too late when a tiger skin is carried through the Customs. However, if Customs … does nothing, more wildlife will fall victim to illegal poaching or be taken away from their natural habitats.

Designated to answer several shortcomings that were highlighted by the dumping of hazardous waste from the vessel “Probo Koala” in Abidjan’s residential areas in August 2006, the two-year project … will be implemented by the Basel Convention Regional Center for French-speaking Countries in Africa, based in Senegal, and executed by the Ministry of Environment in Abidjan, in cooperation with the Basel Convention Secretariat.