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Overview of simplification on Customs valuation in the European Union
09-01-2021

In the EU, the “simplification for the determination of amounts being part of the Customs value of the goods” under the transaction value method allows operators to avoid the burden of a two-step declaration – i.e. a simplified declaration followed by a supplementary declaration – and to finalise Customs valuation declarations without delay in situations where there is no risk for the collection of import duties. Such simplifications are becoming increasingly relevant given the growing number of value elements, such as royalties or commissions, that cannot be quantified at the time of importation.

European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD)

customs value/valuation
en, fr, lt
Overview of simplification on Customs valuation in the European Union
09-01-2021

In the EU, the “simplification for the determination of amounts being part of the Customs value of the goods” under the transaction value method allows operators to avoid the burden of a two-step declaration – i.e. a simplified declaration followed by a supplementary declaration – and to finalise Customs valuation declarations without delay in situations where there is no risk for the collection of import duties. Such simplifications are becoming increasingly relevant given the growing number of value elements, such as royalties or commissions, that cannot be quantified at the time of importation.

European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD)

customs value/valuation
en, lt
Focus of the CJEU: exclusive distribution compensation and customs value
06-01-2021

Court of Justice of the European Union (CJEU) took another decision regarding customs valuation and adjustment of transaction value. In this decision CJEU analysed legal importance of compensation paid for the right to exclusively distribute goods. CJEU concluded that such compensation was the condition of sale and thus must be reflected in the customs value of goods. The fact that compensation was agreed on in a separate contract (not in a sale-purchase agreement) and that it was limited in time did not change conclusions of the CJEU. It is yet another signal for the importers to carefully examine all the payments between them and the seller and evaluate their possible influence on customs value of imported goods.

Monika Bielskienė

customs value/valuation
en, lt
Focus of the CJEU: exclusive distribution compensation and customs value
06-01-2021

Court of Justice of the European Union (CJEU) took another decision regarding customs valuation and adjustment of transaction value. In this decision CJEU analysed legal importance of compensation paid for the right to exclusively distribute goods. CJEU concluded that such compensation was the condition of sale and thus must be reflected in the customs value of goods. The fact that compensation was agreed on in a separate contract (not in a sale-purchase agreement) and that it was limited in time did not change conclusions of the CJEU. It is yet another signal for the importers to carefully examine all the payments between them and the seller and evaluate their possible influence on customs value of imported goods.

Monika Bielskienė

customs value/valuation
en, lt
Basics in customs: commodity code, origin
20-11-2020
15min
image

Enrika Naujokė

‎ €38.99
customs value/valuation
en, lt
Basics in customs: commodity code, origin and duties, customs value
20-11-2020
15min
image

Enrika Naujokė

‎ €38.99
customs value/valuation
en, lt
New version of European Commission‘s Guidance on Customs Valuation – an overview of changes
14-11-2020

On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and economic operators and to provide a tool to facilitate the correct and harmonized application of customs legislation in the Member States. The guidance is expected to be included in the EU Customs Valuation Compendium in 2021.

Jovita Mikšienė

customs value/valuation
en, lt
New version of European Commission‘s Guidance on Customs Valuation – an overview of changes
14-11-2020

On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and economic operators and to provide a tool to facilitate the correct and harmonized application of customs legislation in the Member States. The guidance is expected to be included in the EU Customs Valuation Compendium in 2021.

Jovita Mikšienė

customs value/valuation
en, lt
Free of charge software and customs valuation
31-10-2020

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

Monika Bielskienė

customs value/valuation
en, lt
Free of charge software and customs valuation
31-10-2020

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

Monika Bielskienė

customs value/valuation
en, fr, lt
Customs Valuation, shedding light on a technical but critical topic for Customs
31-10-2020

Adam Smith, author of “The Wealth of Nations”, wrote that Customs duties have been “in use for time immemorial”. To a large extent, this assertion is correct. The practice of taxing commerce is as old as commerce itself. And where a tax must be collected, there will be disputes over rates and methods.

Kunio Mikuriya

customs value/valuation
en, fr, lt
Customs Valuation, shedding light on a technical but critical topic for Customs
31-10-2020

Adam Smith, author of “The Wealth of Nations”, wrote that Customs duties have been “in use for time immemorial”. To a large extent, this assertion is correct. The practice of taxing commerce is as old as commerce itself. And where a tax must be collected, there will be disputes over rates and methods.

Kunio Mikuriya

customs value/valuation
en, fr
WTO Customs Valuation Agreement: objectives, requirements and challenges
31-10-2020

This year marks the 25th anniversary of the entry into force of the WTO Customs Valuation Agreement (CVA). The Agreement seeks to tackle Customs clearance delays resulting from valuation verification and to ensure that the Customs value of goods entering a market are properly assessed to reflect the actual price of the goods as agreed between the buyer and seller.

customs value/valuation
en, fr
WTO Customs Valuation Agreement: objectives, requirements and challenges
31-10-2020

This year marks the 25th anniversary of the entry into force of the WTO Customs Valuation Agreement (CVA). The Agreement seeks to tackle Customs clearance delays resulting from valuation verification and to ensure that the Customs value of goods entering a market are properly assessed to reflect the actual price of the goods as agreed between the buyer and seller.

customs value/valuation
en, fr, lt
Transfer pricing: understanding multinational firms’ practices
31-10-2020

A significant amount of work has been done over the last 15 years on “convergence” of income tax transfer pricing (TP) and Customs valuation. Both income tax and Customs rules seek the same result, ensuring that prices between related parties are “at arm’s length,” set as if the parties were unrelated. But the rules are different. Income tax TP rules in the majority of countries are based on guidelines established by the Organisation for Economic Co-operation and Development, OECD. Customs valuation principles are established in the WTO Valuation Agreement (Agreement). Moreover, the revenue collection focal points of tax and Customs administrations are different: a high transfer price generally results in a high duty, but low income tax; a low transfer price results in lower duties and higher income taxes.

William M. Methenitis

customs value/valuation
en, fr, lt
Transfer pricing: understanding multinational firms’ practices
31-10-2020

A significant amount of work has been done over the last 15 years on “convergence” of income tax transfer pricing (TP) and Customs valuation. Both income tax and Customs rules seek the same result, ensuring that prices between related parties are “at arm’s length,” set as if the parties were unrelated. But the rules are different. Income tax TP rules in the majority of countries are based on guidelines established by the Organisation for Economic Co-operation and Development, OECD. Customs valuation principles are established in the WTO Valuation Agreement (Agreement). Moreover, the revenue collection focal points of tax and Customs administrations are different: a high transfer price generally results in a high duty, but low income tax; a low transfer price results in lower duties and higher income taxes.

William M. Methenitis

customs value/valuation
en, fr
“Valuing” our involvement – private sector engagement and views on Customs valuation
31-10-2020

The International Chamber of Commerce (ICC) and the WCO have a history of long and close co-operation in the area of Customs valuation. As the institutional representative of more than 45 million businesses in over 100 countries, ICC has been participating as an Observer in the meetings of the Technical Committee on Customs Valuation since 1979. In that time, the ICC Observer delegation has had the opportunity to explain specific aspects of commercial practice in terms of their influence on Customs valuation, as well as to engage with Customs representatives on specific technical issues. In this article, ICC highlights some of the challenges and questions arising from implementation of valuation rules, highlighting the important work of the Technical Committee.

Tom Voege

customs value/valuation
en, fr
“Valuing” our involvement – private sector engagement and views on Customs valuation
31-10-2020

The International Chamber of Commerce (ICC) and the WCO have a history of long and close co-operation in the area of Customs valuation. As the institutional representative of more than 45 million businesses in over 100 countries, ICC has been participating as an Observer in the meetings of the Technical Committee on Customs Valuation since 1979. In that time, the ICC Observer delegation has had the opportunity to explain specific aspects of commercial practice in terms of their influence on Customs valuation, as well as to engage with Customs representatives on specific technical issues. In this article, ICC highlights some of the challenges and questions arising from implementation of valuation rules, highlighting the important work of the Technical Committee.

Tom Voege

customs value/valuation
en, fr
Advance rulings: facilitating trade while promoting compliance
31-10-2020

Advance rulings relating to the determination of tariff classification and origin of goods are already established in several countries, but few have implemented such a system in the field of Customs valuation. Such rulings do not determine or confirm the actual Customs value of a particular consignment but indicate the treatment to apply to certain elements of the Customs value. In this article, US Customs and Border Protection (CBP) explains the processes and procedures relating to this powerful trade facilitation tool which benefits both the administration and trade operators.

customs value/valuation
en, fr
Advance rulings: facilitating trade while promoting compliance
31-10-2020

Advance rulings relating to the determination of tariff classification and origin of goods are already established in several countries, but few have implemented such a system in the field of Customs valuation. Such rulings do not determine or confirm the actual Customs value of a particular consignment but indicate the treatment to apply to certain elements of the Customs value. In this article, US Customs and Border Protection (CBP) explains the processes and procedures relating to this powerful trade facilitation tool which benefits both the administration and trade operators.

customs value/valuation
en, lt
Customs Valuation: What should all stakeholders
14-10-2020
19min
image

Bertrand Rager

‎ €38.99
customs value/valuation
en, lt
Customs Valuation: What should all stakeholders in the company know about it?
14-10-2020
19min
image

Bertrand Rager

‎ €38.99
customs value/valuation
lt
ESTT plėtoja licencinių mokesčių ir autorių atlyginimų įtakos muitinei vertei doktriną
25-09-2020

Europos Sąjungos Teisingumo Teismas (ESTT) tikslina savo išaiškinimus dėl licencinių mokesčių ir autorinių atlyginimų įtraukimo į importuojamų prekių muitinę vertę. Prieš kelis metus šio teismo priimtas sprendimas GE Healthcare (C-173/15) byloje sukėlė daugiau klausimų, nei pateikė atsakymų – atrodė, kad bet kokia net menka licencinių mokesčių sąsaja su importuotomis prekėmis turi būti išskaičiuota ir pridėta prie prekių vertės skaičiuojant importo mokesčius. Šį kartą teismas kiek susiaurino ir sukonkretino savo išaiškinimus: nurodė „pakankamai glaudaus ryšio“ kriterijus bei licencinių mokesčių, kaip būtinosios pardavimo sąlygos, požymius. Tokie išaiškinimai leis importuotojams aiškiau vykdyti savo prievoles ir numatyti licencinių mokesčių taikymo pasekmes.

Monika Bielskienė

customs value/valuation
lt
ESTT plėtoja licencinių mokesčių ir autorių atlyginimų įtakos muitinei vertei doktriną
25-09-2020

Europos Sąjungos Teisingumo Teismas (ESTT) tikslina savo išaiškinimus dėl licencinių mokesčių ir autorinių atlyginimų įtraukimo į importuojamų prekių muitinę vertę. Prieš kelis metus šio teismo priimtas sprendimas GE Healthcare (C-173/15) byloje sukėlė daugiau klausimų, nei pateikė atsakymų – atrodė, kad bet kokia net menka licencinių mokesčių sąsaja su importuotomis prekėmis turi būti išskaičiuota ir pridėta prie prekių vertės skaičiuojant importo mokesčius. Šį kartą teismas kiek susiaurino ir sukonkretino savo išaiškinimus: nurodė „pakankamai glaudaus ryšio“ kriterijus bei licencinių mokesčių, kaip būtinosios pardavimo sąlygos, požymius. Tokie išaiškinimai leis importuotojams aiškiau vykdyti savo prievoles ir numatyti licencinių mokesčių taikymo pasekmes.

Monika Bielskienė

customs value/valuation
bg, en
Royalties and Customs Value: CJEU Clarification to Bulgarian Courts
25-09-2020

The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of that product that have economic value. In this article we are going to review how the Bulgarian courts apply the provisions related to customs valuation, more specifically, to the inclusion of royalties in the customs value of the goods.

Елиф Мехмедова

customs value/valuation
bg, en
Royalties and Customs Value: CJEU Clarification to Bulgarian Courts
25-09-2020

The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of that product that have economic value. In this article we are going to review how the Bulgarian courts apply the provisions related to customs valuation, more specifically, to the inclusion of royalties in the customs value of the goods.

Елиф Мехмедова

customs value/valuation
lt
Prekių importas į ES bei Lietuvą iš JAV: teisinės aktualijos, problemos ir jų sprendimo būdai
25-07-2020

Nors pastarąjį dešimtmetį (ypač nuo 2012 m.) prekybos tarp Lietuvos Respublikos (kaip ES valstybės narės) ir JAV apimtys (tiek eksportas, tiek importas) nuolat augo, išliko ir nemažai probleminių klausimų, su kuriais susiduria šioje prekyboje dalyvaujantys verslo subjektai. Straipsnyje apžvelgiama tiek bendrosios tokios prekybos problemos, su kuriomis susiduriama priimant sprendimus visos ES lygmeniu, tiek ir problemos, kylančios importuojant prekes iš JAV būtent į Lietuvos Respubliką bei išleidžiant jas į apyvartą Lietuvoje, taip pat siūlomi sprendimo būdai.

Dr. Gediminas Valantiejus

customs value/valuation
lt
Prekių importas į ES bei Lietuvą iš JAV: teisinės aktualijos, problemos ir jų sprendimo būdai
25-07-2020

Nors pastarąjį dešimtmetį (ypač nuo 2012 m.) prekybos tarp Lietuvos Respublikos (kaip ES valstybės narės) ir JAV apimtys (tiek eksportas, tiek importas) nuolat augo, išliko ir nemažai probleminių klausimų, su kuriais susiduria šioje prekyboje dalyvaujantys verslo subjektai. Straipsnyje apžvelgiama tiek bendrosios tokios prekybos problemos, su kuriomis susiduriama priimant sprendimus visos ES lygmeniu, tiek ir problemos, kylančios importuojant prekes iš JAV būtent į Lietuvos Respubliką bei išleidžiant jas į apyvartą Lietuvoje, taip pat siūlomi sprendimo būdai.

Dr. Gediminas Valantiejus

customs value/valuation
lt
Naudotų automobilių muitinio įvertinimo aspektai bei ginčai dėl jų teismuose
27-06-2020

Lietuvos vyriausiojo administracinio teismo (LVAT) praktikoje dėl naudotų importuotų automobilių muitinio įvertinimo, buvo ne kartą akcentuota galimybė remtis nustatant importuotų prekių (naudotų automobilių) vertę ne sandorio vertės metodu (kaip pirminiu ir pagrindiniu), bet kitais muitinei priimtinais metodais. Šiame straipsnyje aptariame naujausią LVAT praktiką tokio pobūdžio ginčuose.

Dr. Gediminas Valantiejus

customs value/valuation
lt
Naudotų automobilių muitinio įvertinimo aspektai bei ginčai dėl jų teismuose
27-06-2020

Lietuvos vyriausiojo administracinio teismo (LVAT) praktikoje dėl naudotų importuotų automobilių muitinio įvertinimo, buvo ne kartą akcentuota galimybė remtis nustatant importuotų prekių (naudotų automobilių) vertę ne sandorio vertės metodu (kaip pirminiu ir pagrindiniu), bet kitais muitinei priimtinais metodais. Šiame straipsnyje aptariame naujausią LVAT praktiką tokio pobūdžio ginčuose.

Dr. Gediminas Valantiejus

customs value/valuation
lt
Kada netaikomas sandorio vertės metodas ir ką šiuo klausimu sako teismų praktika?
24-06-2020

Kai kuriais atvejais muitinės įstaigos nesiremia prekių kaina, nurodyta importuotojo pirkimo – pardavimo dokumentuose, bet vertės nustatymui naudoja kitus, specialiai apskaičiuotus dydžius. Straipsnyje apžvelgiama ir pristatoma Lietuvos vyriausiojo administracinio teismo praktika dėl sandorio vertės metodo išimčių aiškinimo, suformuota aktualioje byloje.

Dr. Gediminas Valantiejus

customs value/valuation
lt
Kada netaikomas sandorio vertės metodas ir ką šiuo klausimu sako teismų praktika?
24-06-2020

Kai kuriais atvejais muitinės įstaigos nesiremia prekių kaina, nurodyta importuotojo pirkimo – pardavimo dokumentuose, bet vertės nustatymui naudoja kitus, specialiai apskaičiuotus dydžius. Straipsnyje apžvelgiama ir pristatoma Lietuvos vyriausiojo administracinio teismo praktika dėl sandorio vertės metodo išimčių aiškinimo, suformuota aktualioje byloje.

Dr. Gediminas Valantiejus

customs value/valuation
en
Incoterms® and the correct payment of
19-06-2020
30min
image

Enrika Naujokė

‎ €39.99
customs value/valuation
en
Incoterms® and the correct payment of import duties
19-06-2020
30min
image

Enrika Naujokė

‎ €39.99
customs value/valuation
lt
Muitinio įvertinimo aktualijos
19-06-2020
47min
image

Muitinės praktikų asociacija

‎ €48.99
customs value/valuation
lt
Muitinio įvertinimo aktualijos
19-06-2020
47min
image

Muitinės praktikų asociacija

‎ €48.99
customs value/valuation
lt
ESTT ir LR teismų praktika prekių vertės
19-06-2020
46min
image

Muitinės praktikų asociacija

‎ €48.99
customs value/valuation
lt
ESTT ir LR teismų praktika prekių vertės srityje
19-06-2020
46min
image

Muitinės praktikų asociacija

‎ €48.99
customs value/valuation
lt
Incoterms® ir teisingas importo mokesčių
18-06-2020
31min
image

Enrika Naujokė

‎ €39.99
customs value/valuation
lt
Incoterms® ir teisingas importo mokesčių sumokėjimas
18-06-2020
31min
image

Enrika Naujokė

‎ €39.99
customs value/valuation
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