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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?

Aktualioje administracinio nusižengimo byloje vėl buvo sprendžiamas „amžinas“ klausimas, į kurį aiškaus atsakymo teismų praktika taip ir nesuteikia: Ar privalo deklarantas fiziškai tikrinti prekes … prieš jas deklaruojant muitinei, jei nekyla abejonė dėl duomenų teisingumo? Antra vertus, gal ji turėtų visuomet kilti, jei prekė gali būti sankcionuojama? Bei kitas, retesnis klausimas: Ar gali muitinės pareigūno surašytas Prekės klasifikavimo aktas tapti juridiniu pagrindu pakeisti prekės kodą, ar vis tik reikalinga Muitinės laboratorijos išvada?

Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? … The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.

Kaip manote, daro ar ne deklarantas administracinį nusižengimą išleidimui į laisvą apyvartą sąmoningai deklaruodamas kitą nei laikinojo saugojimo deklaracijoje nurodytą prekės kodą, jeigu remiasi … vien tik dokumentais ir nepatikrina prekių, juo labiau, kad tokiu būdu muito tarifas iš 5,1% tampa 0%? Apžvelkime praktinę situaciją, kurią išspręsti neteismine tvarka užtruko 1,5 metų.

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple … article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

The Israeli customs authority has, as I believe, invented an original tool to gain more information about specific goods valuation process, even before officially starting an audit. The tool … is called the "importer's affidavit". As far as I know, there is no similar requirement in other jurisdictions.

Kuo turėtų pasirūpinsi apdairus ir rūpestingas ūkio subjektas, kad kuo mažiau kiltų rūpesčių importuojant pigesnes, nukainotas, praėjusio sezono prekes ir deklaruojant jas muitinei? Kada muitinė … atmes importuojamoms prekėms sandorio vertės metodą ir taikys kitus muitinio įvertinimo metodus?

Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification … of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business … is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward … processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform … application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been … fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of … their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Skaitytojo klausimas: Prekės iš Taivano FOB sąlygomis gabenamos į Klaipėdą. Pakeliui Hamburgo uoste perkraunamos (tik perkraunamos, daugiau niekas neatliekama) iš vieno konteinerinio laivo į … kitą. Ar importuotojas gali transportavimo Hamburg – Klaipėda kaštus traukti tik į PVM apmokestinamąją vertę (t. y. neapmokestinti muitu)? Jei taip, ką daryti tokiu atveju, kai vežėjo sąskaitoje yra nurodyta bendra suma už visą maršrutą – ar užtektų jo pažymos dėl transportavimo kainos Hamburg - Klaipėda?

„Prekių tarifinis klasifikavimas“, „muitinės laboratorija“, „Sąjungos muitinės kodeksas“, „tarpinis sprendimas“, „nesukelia teisinių pasekmių“. Visos šios frazės yra ne kartą girdėtos, skaitytos, … analizuotos. Ypatingai kai sprendžiamas klausimas - kokiu būdu ginčyti Muitinės laboratorijos tyrimo išvadas, kokie turėtų būti pateikti įrodymai leidžiantys nuginčyti minėtas išvadas? Apžvelkime aktualius Lietuvos vyriausiojo administracinio teismo išaiškinimus.