Vežimo išlaidų įtraukimas į prekių muitinę vertę
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- Topic: pažeidimai vertė
- Market: ES - Europos Sąjunga LT - Lietuva
- Copyright of the journal: CC Learning, UAB
Photo by Adam Nieścioruk on Unsplash
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Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised … person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?
Omer Wagner
Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?
Omer Wagner
Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: … If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?
Omer Wagner
Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?
Omer Wagner
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on … the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).
Omer Wagner
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).
Omer Wagner
Israel has been in a state of war for the past three months. This war has had an impact on international trade, particularly on customs valuation, including for importers in other countries such … as the EU, as explained in more detail in this article.
Omer Wagner
Israel has been in a state of war for the past three months. This war has had an impact on international trade, particularly on customs valuation, including for importers in other countries such as the EU, as explained in more detail in this article.
Omer Wagner
Editors’ note: In this second part of the article, the author highlights the similarities and differences between customs valuation and transfer pricing and emphasises that the requirements may … differ for the same goods. He also outlines the solutions used by customs in different countries. For example, the Canada Border Services Agency considers the transfer price to be the ‘uninfluenced’ price paid or payable for imported goods if a written transfer price agreement exists between a vendor and a related purchaser and is in effect at the time of importation.
Rizwan Mahmood
Editors’ note: In this second part of the article, the author highlights the similarities and differences between customs valuation and transfer pricing and emphasises that the requirements may differ for the same goods. He also outlines the solutions used by customs in different countries. For example, the Canada Border Services Agency considers the transfer price to be the ‘uninfluenced’ price paid or payable for imported goods if a written transfer price agreement exists between a vendor and a related purchaser and is in effect at the time of importation.
Rizwan Mahmood
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