Basics in customs: commodity code, origin and duties, customs value
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- Publication date: November 20, 2020
- Prepared by: Enrika Naujokė
- Duration: 00:15:56
- Languages: English Lietuvių
- Level: Basic
- Type: Video
- Topic: tariff classification of goods (commodity code), origin of goods: non-preferential, preferential, customs value/valuation
- Market: EU - European Union, LT - Lithuania
Learn what an important role customs duties play when choosing from which third country supplier (the country of origin of the goods) to buy goods. Also learn, how the commodity code and customs value are determined. The video is worth watching not only for the staff of the purchasing department! Sometimes it only takes a little knowledge to save large sums.
Lukas is starting a new business. He wants to import bicycles into the European Union. After receiving offers from suppliers in three different countries, Lukas is not sure which one to choose. He is assisted in his decision by his friend Anna, a customs broker. She also provides a brief and clear overview of the three "cornerstones" of customs law:
- commodity code setting (HS, CN, TARIC),
- customs duties and the origin of goods,
- the customs value of the goods as the basis on which duties are calculated.
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