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Nepastebimos sienos, sklandūs muitinės formalumai, vienodos taisyklės visoje ES ir patenkinti tiek muitinės klientai, tiek pati muitinė... siekiamybė kurios link veda iššūkių (būtų galima sakyti, … kad problemų, tačiau tai „nebemadinga“) pilnas kelias. Iššūkiai įvairūs – teisiniai, praktiniai, ar tiesiog žmogiškieji, pavyzdžiui, nesusikalbėjimas. Eksporto duomenų teikimo per iMDAS nesena patirtis tapo verslui nerimo dėl kitų sistemų diegimo priežastimi. Nuo 2024 m. kovo 11-osios dienos per išmaniąją Muitinės deklaracijų apdorojimo sistemą (iMDAS) pradėti teikti importo deklaracijų duomenys bei su šių duomenų apdorojimu susijusios elektroninės paslaugos. Apžvelkime, kokios yra naujos patirtys ir įžvalgos.

In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled … that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.

The saying "Only those who don't work make no mistakes" aptly states that it is human to make mistakes and there is no way to change that - the mistakes will happen. But they need to be managed … - to be minimised and corrected as quickly as possible. The Union Customs Code provides for a three-year period during which it is possible to apply to the customs authorities for the correction of errors, the recovery of overpaid taxes or the payment of underpaid amounts. In Lithuania, however, the new national legislation no longer provides for the possibility of correcting certain data elements. Let's take a look at the challenges this poses for businesses, as well as practices in other countries and trends.

Siekiant gauti muitinės leidimus, naudotis supaprastinimais ir kitais muitinės formalumų tikslais, viena iš sąlygų yra įmonės finansinė „sveikata“. Antra vertus, ji visuomet svarbi siekiančiam … augti verslui. Tad atsakant į muitinės formalumų kontekste pateiktą skaitytojo klausimą (Kaip įvertinti savo verslo finansinę „sveikatą“?), kviečiame visų pirma pasigilinti į bendruosius principus ir kartu – į vieną dar pakankamai naują galimybę prireikus skolintis, ar skolinti. Pakalbinome sutelktinio finansavimo platformos „Savy“ vykdančiąją direktorę Silviją Kažukauskaitę.

Viena po kitos keičiamos ir atnaujinamos muitinės sistemos – kovą pradėsime naudoti elektroninius T2L, iMDAS importui, tačiau ir neseniai įgyvendinti pokyčiai dar kelia klausimų, pavyzdžiui, … kaip teisingai deklaruoti prekes nelikus procedūros kodo „49“ arba kaip tam tikrais atvejais forminti eksportą iš muitinei priimtinos vietos. Muitinės praktikų asociacijos nariai aktyviai diskutuoja šiais klausimais virtualiame forume, o taip pat kviečia į kovo 7 d. vyksiantį vebinarą-apkrito stalo diskusiją „Aktualūs pokyčiai muitinės deklaracijoje“. Apžvelkime pokyčių muitinės deklaracijoje temą, verslui kylančius iššūkius ir atsakymus į minėtus praktinius klausimus.

Bahrain Customs Affairs (BCA) is constantly developing its systems and infrastructure to support and improve Customs operations, thereby helping to build a safe, advanced, investment-friendly … business environment in the Kingdom. Bahrain, an active Member of the WCO, regularly examines the standards, recommendations and tools developed by the Organization and wishes to act as a leader to the Customs community by demonstrating excellence and creativity in Customs practices.

The Southern Common Market (known as MERCOSUR) is a regional integration process initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently … suspended) and Bolivia (whose accession procedure is still underway). MERCOSUR makes its decisions through three bodies: the Council of the Common Market (CMC), which is the main MERCOSUR body that conducts the integration process politically; the Common Market Group (GMC), which oversees the day-to-day functioning of the bloc; and the Mercosur Trade Commission (CCM), which is responsible for the administration of common commercial policy instruments.

Customs administrations in the Western Balkans have established a platform to automatically exchange Customs data. Called “SEED”, the system has proven efficient in identifying irregularities, … offences and smuggling activities, as well as in accelerating the clearance of goods.

A new version of the WCO Strategic Trade Control Enforcement Implementation Guide was published in December 2023.

Performing due diligence can be challenging for SMEs, and regulators should take this into account when designing trade compliance programmes and initiatives.

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. … The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

The remaining electronic systems provided for in the Union Customs Code (UCC) will be implemented in 2024 and 2025. The introduction of a new customs system can have various implications for … a company, depending on its specific activity: time savings when paper documents become electronic (e.g. T2L), significant financial savings thanks to new simplification possibilities (e.g. centralised clearance), the need to adapt company processes and software to the transition to the new systems, or simply the potential for disruption during implementation (for example, the introduction of new services of the Intelligent Customs Declaration System (iMDAS) this month in Lithuania has led to a sad joke in business community that the only Christmas wish is a working iMDAS), etc. On 15 December, the European Commission adopted a new work programme to replace the previous one. Let's take a look at the updated implementation deadlines for the systems planned for the coming years. If you work with these systems, you should think about how they will or might affect your organisation and prepare accordingly.

The World Customs Organization has published a comprehensive study on the digitalisation of the Certificate of Origin (CO). This article provides a short summary of the existing CO issues and … suggests some solutions that could help achieve the long-term digitalisation goals – such as the framework for trusted digital signatures currently used in the EU.

The right to be heard is well known to practitioners from various customs decisions and the Art. 22(6) of the Union Customs Code: 'Before taking a decision which would adversely affect the applicant, … the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view'. This fundamental right of the EU legal order is not just a formality - the Court of Justice of the EU (CJEU) recently annulled a regulation because it found that the European Commission had violated the importer's right to be heard during the process of adopting that regulation. It is therefore worthwhile for importers, exporters and other parties involved to take a close look at the topic and be prepared to use the right to their own advantage at EU or national level if needed.

„Net ir vieno žmogaus įmonė, pavyzdžiui, teikianti muitinės tarpininko paslaugas, turi taikyti savo veiklos savikontrolės procedūras.“ - sako Žana Kraučenkienė, sertifikuota vidaus auditorė, … turinti daugiau nei 20 metų patirtį šioje srityje. Kokias veiklos sritis apima vidaus auditas? Kaip vidaus auditorius organizuoja savo veiklą? Kodėl apskritai tai svarbu kiekvienai įmonei? Atsakymus į šiuos ir kitus klausimus kviečiame sužinoti skaitant interviu.

Skaitytojo klausimas: Esame maža (20+ darbuotojų) keletą metų veikianti įmonė. Neturiu patirties atliekant vidinius įmonės muitinės formalumų patikrinimus. Ką patartumėte, nuo ko pradėti?

As in other sectors, the logistics sector has benefited from digitization in recent years, allowing a smoother flow of goods across the globe. These advancements have promised, and to some extent … also delivered, efficiency and convenience. However, a more ‘inconvenient truth’ today is that a considerable volume of critical information still circulates in the form of non-standardized documents sent via email. Today, new developments in Artificial Intelligence are proving promising in enabling the data extraction of these unstructured documents and scans to finally fully break the paper chain.

In a world where international trade is the lifeblood of economies, ensuring the smooth flow of goods across borders while maintaining rigorous controls is a challenging balancing act. Dubai, … one of the world’s busiest trade hubs, is meeting this challenge head-on by investing in advance technology and embracing the power of Artificial Intelligence (AI) to enhance trade facilitation and border control. These efforts are poised not only to bolster Dubai’s position as a global trade and tourist hub, but also to set new standards for Customs operations and services worldwide, which has reflected positively on Dubai Customs client happiness index reaching a score of 98% for smart and electronic services. Some of the projects developed using AI are presented below.

Customs administrations have a full array of tools and technologies at their disposal to test material and substances – both in the field and in their labs. These tools all have benefits and … limitations. This article introduces an innovation which enables field officers to analyse trace materials left on any items and obtain the specific name of a trace level substance. Not only can they confirm or allay their suspicions rapidly, but they can also proceed to physical inspection with all the precautions needed.