Similar content

en, lt
Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
en, lt
Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
en
Leveraging AI for Customs classification purposes
19-10-2023

There are many discussions about the efficiency of classification assistance tools. In this article, we argue that an AI-based tool, if well-built and properly used, can support classification experts, enabling them to focus their attention on unusual and difficult product classifications.

Thibo Clicteur

classification
en
Leveraging AI for Customs classification purposes
19-10-2023

There are many discussions about the efficiency of classification assistance tools. In this article, we argue that an AI-based tool, if well-built and properly used, can support classification experts, enabling them to focus their attention on unusual and difficult product classifications.

Thibo Clicteur

classification
en
WCO Council adopts three HS Recommendations
18-10-2023

Three HS Recommendations were adopted by the WCO Council in June 2023. These Recommendations relate to expected amendments and invite Parties to the HS Convention to insert new subheadings in their national statistical nomenclatures as an interim measure until the next version of the HS enters into force on 1 January 2028.

classification
en
WCO Council adopts three HS Recommendations
18-10-2023

Three HS Recommendations were adopted by the WCO Council in June 2023. These Recommendations relate to expected amendments and invite Parties to the HS Convention to insert new subheadings in their national statistical nomenclatures as an interim measure until the next version of the HS enters into force on 1 January 2028.

classification
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

valuation
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

valuation
en, lt
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

origin
en, lt
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

origin
en, lt
Classification of goods: pitfalls in
17min
image

Christopher Matt

‎ €49.99
classification
en, lt
Classification of goods: pitfalls in the use of automation
17min
image

Christopher Matt

‎ €49.99
classification
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

valuation
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

valuation
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

classification
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

classification
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

Peter Mitchell

valuation
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

Peter Mitchell

valuation
en, lt
Customs valuation – the particularities of different countries
06-08-2023

Customs valuation is one of the most problematic areas of customs, whatever the country or territory. Experts from different continents - from North and South America to Europe and Asia - confirmed this at the 16th Authors' Meeting. The following is a summary of the main conclusions of this event. The topics covered: discounts, advertising costs, “fair prices” vs transaction value, the arm’s length principle when moving stock between branches, sourcing goods from non-market economies, advance valuation rulings, etc.

valuation
en, lt
Customs valuation – the particularities of different countries
06-08-2023

Customs valuation is one of the most problematic areas of customs, whatever the country or territory. Experts from different continents - from North and South America to Europe and Asia - confirmed this at the 16th Authors' Meeting. The following is a summary of the main conclusions of this event. The topics covered: discounts, advertising costs, “fair prices” vs transaction value, the arm’s length principle when moving stock between branches, sourcing goods from non-market economies, advance valuation rulings, etc.

valuation
en, lt
Cat scratching post - is it a piece of furniture (CN 9403)?
20-07-2023

Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other furniture and parts thereof (heading 9403 of the Combined Nomenclature (CN)). Or is furniture understood to mean objects intended only for human use?

Ingrida Kemežienė

classification
en, lt
Cat scratching post - is it a piece of furniture (CN 9403)?
20-07-2023

Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other furniture and parts thereof (heading 9403 of the Combined Nomenclature (CN)). Or is furniture understood to mean objects intended only for human use?

Ingrida Kemežienė

classification
lt
Muitinio įvertinimo išminties „koncentratas“ - naujoje knygoje
20-07-2023

Redakcijos įvadas. Naujai išleistoje JAV autoriaus Mark K. Neville, Jr. knygoje muitinio įvertinimo tema, pirmoji autoriaus padėka skirta Monikai Bielskienei, „Muitų teisė praktikams“ redakcinės kolegijos narei. Džiaugiamės ir didžiuojamės, bei, žinoma, pakvietėme Moniką pasidalinti susijusiomis mintimis ir įžvalgomis apie knygą, kurią Monika pokalbio metu pavadino muitinio įvertinimo išminties „koncentratu“.

Monika Bielskienė

valuation
lt
Muitinio įvertinimo išminties „koncentratas“ - naujoje knygoje
20-07-2023

Redakcijos įvadas. Naujai išleistoje JAV autoriaus Mark K. Neville, Jr. knygoje muitinio įvertinimo tema, pirmoji autoriaus padėka skirta Monikai Bielskienei, „Muitų teisė praktikams“ redakcinės kolegijos narei. Džiaugiamės ir didžiuojamės, bei, žinoma, pakvietėme Moniką pasidalinti susijusiomis mintimis ir įžvalgomis apie knygą, kurią Monika pokalbio metu pavadino muitinio įvertinimo išminties „koncentratu“.

Monika Bielskienė

valuation
en
Special discount, made in Israel
02-07-2023

The State of Israel is a member of the WTO and complies with the Valuation Agreement. However, with regard to discounts, the State imposes many conditions and obstacles for a discount to be accepted, in a way that may deviate from the spirit of the Agreement.

Omer Wagner

valuation
en
Special discount, made in Israel
02-07-2023

The State of Israel is a member of the WTO and complies with the Valuation Agreement. However, with regard to discounts, the State imposes many conditions and obstacles for a discount to be accepted, in a way that may deviate from the spirit of the Agreement.

Omer Wagner

valuation
en
Supplier's declaration in preferential trade: when to use it?
25-06-2023

Global trade based on preferential treatment offers benefits to its participants. The main one is a reduction in financial costs due to the application of reduced tariff rates when the goods have a preferential origin. In other words, if a product originates in one country and is sold to another country with which there is a preferential trade agreement, the product may be subject to a reduced or even zero duty rate. However, the mere fact that the goods originate in a particular country is not enough to qualify for such benefits. The preferential origin of the goods must be proven, so that the customs authorities do not suspect any manipulation or fraud on the part of importers. Each specific preferential trade agreement sets out acceptable ways of proving the preferential origin of goods. A supplier's declaration is one of the means of proof. Let us find out what it is and when it can be used.

Annette Reiser

origin
en
Supplier's declaration in preferential trade: when to use it?
25-06-2023

Global trade based on preferential treatment offers benefits to its participants. The main one is a reduction in financial costs due to the application of reduced tariff rates when the goods have a preferential origin. In other words, if a product originates in one country and is sold to another country with which there is a preferential trade agreement, the product may be subject to a reduced or even zero duty rate. However, the mere fact that the goods originate in a particular country is not enough to qualify for such benefits. The preferential origin of the goods must be proven, so that the customs authorities do not suspect any manipulation or fraud on the part of importers. Each specific preferential trade agreement sets out acceptable ways of proving the preferential origin of goods. A supplier's declaration is one of the means of proof. Let us find out what it is and when it can be used.

Annette Reiser

origin
en
‘Fair prices’ vs transaction value in Bulgaria
04-06-2023

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

valuation
en
‘Fair prices’ vs transaction value in Bulgaria
04-06-2023

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

valuation
en
Non-preferential origin & punitive tariffs
08min
image

Enrika Naujokė

‎ €15.99
origin
en
Non-preferential origin & punitive tariffs
08min
image

Enrika Naujokė

‎ €15.99
origin
en, lt
Harley-Davidson case highlights limits of binding origin information in Union customs law
07-05-2023

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

Jonas Sakalauskas

origin
en, lt
Harley-Davidson case highlights limits of binding origin information in Union customs law
07-05-2023

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

Jonas Sakalauskas

origin
en
Preferential origin: supplier's declaration
19min
image

Annette Reiser

‎ €19.79
origin
en
Preferential origin: supplier's declaration in the EU
19min
image

Annette Reiser

‎ €19.79
origin
lt
Prekių klasifikavimas eksporto kontrolės
32min
image

Jurgita Stanienė

‎ €65.00
classification
lt
Prekių klasifikavimas eksporto kontrolės ir dvejopo naudojimo tikslais: kokius žingsnius būtina atlikti?
32min
image

Jurgita Stanienė

‎ €65.00
classification
en, lt
Case of classification of unassembled goods OR How to save €389 973?
30-04-2023

An unassembled good must be classified as a complete good. For example, if you import disassembled bicycles, you still have to declare them as bicycles and pay the import duties due on the bicycles. But maybe you could be smarter and save the import duties by declaring half of the bicycles’ parts in your name and the other half in a friend's name? In addition, perhaps it would help to place the parts under different customs procedures before releasing them for free circulation?

Enrika Naujokė

classification
en, lt
Case of classification of unassembled goods OR How to save €389 973?
30-04-2023

An unassembled good must be classified as a complete good. For example, if you import disassembled bicycles, you still have to declare them as bicycles and pay the import duties due on the bicycles. But maybe you could be smarter and save the import duties by declaring half of the bicycles’ parts in your name and the other half in a friend's name? In addition, perhaps it would help to place the parts under different customs procedures before releasing them for free circulation?

Enrika Naujokė

classification
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