Bazinės žinios: prekės kodas, kilmė ir muitai, muitinė vertė

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Overview

Sužinokite, kokį svarbų vaidmenį gali atlikti muitai pasirenkant iš kokios šalies tiekėjo (t.y. kokios kilmės šalies) pirkti prekes. Taip pat, kaip nustatomas prekės kodas bei muitinė vertė. Verta pažiūrėti ne tik pirkimų skyriaus darbuotojams! Kartais reikia tik trupučio žinių, kad sutaupytumėte dideles sumas.

Kviečiame mokintis kartu su pradedančiu naują verslą Luku, kuris į Europos Sąjungą nori importuoti dviračius. Gavęs pasiūlymus iš trijų skirtingų šalių tiekėjų, Lukas nėra tikras, kurį iš jų pasirinkti. Priimti sprendimą jam padeda draugė Ana, dirbanti muitinės tarpininke. Ji taip pat trumpai ir aiškiai suteikia bazines žinias apie tris muitų teisės "kertinius akmenis":

  • prekės kodo (SS, KN, TARIC) nustatymą,
  • prekės kilmę ir apmokestinimą muitais,
  • prekės muitinę vertę - pagrindą, nuo kurios skaičiuojami muitai.

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