Similar content

en, lt
Extinction of customs debt - does it include VAT and excise?
25-09-2022

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Jovita Dobrovalskienė

import
en, lt
Extinction of customs debt - does it include VAT and excise?
25-09-2022

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Jovita Dobrovalskienė

import
lt
Prekių laikinojo saugojimo pažeidimai ir jų teisinio vertinimo aktualijos (II dalis): pažeidimų mokestinės pasekmės
17-07-2022

Pastarųjų metų teismų praktika mokestinių ginčų bylose su muitine patvirtina, jog įforminus prekių laikinąjį saugojimą ir priėmus prekes laikinai saugoti, neretai kyla klausimas, ar būtent laikinojo saugojimo sandėlio savininkas (turėtojas), o ne kiti asmenys, gali būti laikomas skolingu (bei kokiomis sąlygomis) muitinei už prekių trūkumą, kuris buvo nustatytas vėliau su saugotomis prekėmis įforminus bei įvykdžius kitas muitinės procedūras, kurias atliko ir vykdė kiti asmenys. Atsižvelgiant į tai, šiame straipsnyje aptariami ES ir nacionalinių teismų (Lietuvos Respublikoje) pateikti išaiškinimai, reikšmingi šios situacijos vertinimui bei aptariamos su laikinojo saugojimo metu padarytais galimais pažeidimais susijusios mokestinės teisinės pasekmės.

Dr. Gediminas Valantiejus

import
lt
Prekių laikinojo saugojimo pažeidimai ir jų teisinio vertinimo aktualijos (II dalis): pažeidimų mokestinės pasekmės
17-07-2022

Pastarųjų metų teismų praktika mokestinių ginčų bylose su muitine patvirtina, jog įforminus prekių laikinąjį saugojimą ir priėmus prekes laikinai saugoti, neretai kyla klausimas, ar būtent laikinojo saugojimo sandėlio savininkas (turėtojas), o ne kiti asmenys, gali būti laikomas skolingu (bei kokiomis sąlygomis) muitinei už prekių trūkumą, kuris buvo nustatytas vėliau su saugotomis prekėmis įforminus bei įvykdžius kitas muitinės procedūras, kurias atliko ir vykdė kiti asmenys. Atsižvelgiant į tai, šiame straipsnyje aptariami ES ir nacionalinių teismų (Lietuvos Respublikoje) pateikti išaiškinimai, reikšmingi šios situacijos vertinimui bei aptariamos su laikinojo saugojimo metu padarytais galimais pažeidimais susijusios mokestinės teisinės pasekmės.

Dr. Gediminas Valantiejus

import
en
Moving goods in a circular business model: challenges and way ahead
01-07-2022

Global trade has experienced intense challenges for the past two years, with supply chains facing unprecedented pressures during the COVID-19 pandemic and more recently with the Russia-Ukraine war on the European continent.

Florence Binta Diao-Gueye

import
en
Moving goods in a circular business model: challenges and way ahead
01-07-2022

Global trade has experienced intense challenges for the past two years, with supply chains facing unprecedented pressures during the COVID-19 pandemic and more recently with the Russia-Ukraine war on the European continent.

Florence Binta Diao-Gueye

import
lt
Prekių iš specialiųjų fiskalinių teritorijų įvežimas: T2F, T2LF ir išleidimas į laisvą apyvartą
30-06-2022

Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?

import
lt
Prekių iš specialiųjų fiskalinių teritorijų įvežimas: T2F, T2LF ir išleidimas į laisvą apyvartą
30-06-2022

Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?

import
lt
Prekių laikinojo saugojimo pažeidimai ir jų teisinio vertinimo aktualijos (I dalis): nusižengimai susiję su veiklomis laikinojo saugojimo sandėliuose
31-05-2022

Vienas iš esminių muitinės formalumų, su kuriuo tenka susidurti daugeliu prekių atgabenimo į ES muitų teritoriją atvejų, yra laikinasis saugojimas – ES muitų teisės aktuose apibrėžta būsena, kurioje prekės yra prižiūrimos tol, kol joms nebus įforminta jų galutinį muitinį statusą apibrėžianti muitinės procedūra. Akcentuotina, kad laikinojo saugojimo tinkamo vykdymo užtikrinimo tikslais muitų teisės aktai nustato konkrečius griežtus bei imperatyvius reikalavimus, kurių nesilaikymas gali užtraukti administracinę atsakomybę. Atsižvelgiant į tai, šiame straipsnyje, įvertinus aktualią pastarųjų metų (nuo 2019 m.) teismų praktiką, apžvelgiamas vienas iš teisinės atsakomybės už prekių laikinojo saugojimo pažeidimus taikymo elementų – nusižengimų, susijusių su laikinojo saugojimo sandėlių veikla, teisinis vertinimas ir jo naujovės bei aktualijos.

Dr. Gediminas Valantiejus

import
lt
Prekių laikinojo saugojimo pažeidimai ir jų teisinio vertinimo aktualijos (I dalis): nusižengimai susiję su veiklomis laikinojo saugojimo sandėliuose
31-05-2022

Vienas iš esminių muitinės formalumų, su kuriuo tenka susidurti daugeliu prekių atgabenimo į ES muitų teritoriją atvejų, yra laikinasis saugojimas – ES muitų teisės aktuose apibrėžta būsena, kurioje prekės yra prižiūrimos tol, kol joms nebus įforminta jų galutinį muitinį statusą apibrėžianti muitinės procedūra. Akcentuotina, kad laikinojo saugojimo tinkamo vykdymo užtikrinimo tikslais muitų teisės aktai nustato konkrečius griežtus bei imperatyvius reikalavimus, kurių nesilaikymas gali užtraukti administracinę atsakomybę. Atsižvelgiant į tai, šiame straipsnyje, įvertinus aktualią pastarųjų metų (nuo 2019 m.) teismų praktiką, apžvelgiamas vienas iš teisinės atsakomybės už prekių laikinojo saugojimo pažeidimus taikymo elementų – nusižengimų, susijusių su laikinojo saugojimo sandėlių veikla, teisinis vertinimas ir jo naujovės bei aktualijos.

Dr. Gediminas Valantiejus

import
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

import
en, lt
Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

import
en
Point of view on some aspects of trade, customs and career
23-01-2022

Point of view on these aspects of trade, customs and career: Don’t just trade, provide global service. As a trader, respond positively to the role Customs plays within global trade. Six points to consider when planning your career as a customs advisor.

Ronnie Van Rooyen

import
en
Point of view on some aspects of trade, customs and career
23-01-2022

Point of view on these aspects of trade, customs and career: Don’t just trade, provide global service. As a trader, respond positively to the role Customs plays within global trade. Six points to consider when planning your career as a customs advisor.

Ronnie Van Rooyen

import
en, lt
ATA Carnet
07-01-2022

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial samples.

import
en, lt
ATA Carnet
07-01-2022

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial samples.

import
en, lt
How to start importing from third countries
10min
image

Muita UAB

‎ €37.99
import
en, lt
How to start importing from third countries into the EU?
10min
image

Muita UAB

‎ €37.99
import
en, lt
CPD Carnet
09-11-2021

Carnet de Passages en Douane, or CPD, is the international customs document that covers the temporary admission of motor vehicles to the territory of a state.

import
en, lt
CPD Carnet
09-11-2021

Carnet de Passages en Douane, or CPD, is the international customs document that covers the temporary admission of motor vehicles to the territory of a state.

import
en
INF STP: electronic exchange of information for inward and outward processing in the EU
10-10-2021

On the 1st of June 2020, the EU Commission implemented the INF Specific Trader Portal (STP) which should ensure the electronic data exchange between the customs authorities involved in the customs procedures of inward and outward processing. This article provides an overview of what traders need to consider and which functions are missing in the current version of INF STP.

Patrick Nieveler

import
en
INF STP: electronic exchange of information for inward and outward processing in the EU
10-10-2021

On the 1st of June 2020, the EU Commission implemented the INF Specific Trader Portal (STP) which should ensure the electronic data exchange between the customs authorities involved in the customs procedures of inward and outward processing. This article provides an overview of what traders need to consider and which functions are missing in the current version of INF STP.

Patrick Nieveler

import
en
Returned goods: conditions for re-import of goods under Indian laws
07-10-2021

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupender Singh

import
en
Returned goods: conditions for re-import of goods under Indian laws
07-10-2021

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupender Singh

import
en
Exemption from import VAT under the
26min
image

Monika Bielskienė

‎ €49.89
import
en
Exemption from import VAT under the "Customs Procedure 42"
26min
image

Monika Bielskienė

‎ €49.89
import
en
Northern Ireland: a case study on import-export customs formalities
25-09-2021

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

import
en
Northern Ireland: a case study on import-export customs formalities
25-09-2021

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

import
en
Inward processing procedure in the EU: the basics
18-09-2021

We continue the overview of tax-saving possibilities for economic operators provided in the Union Customs Code (see Outward processing procedure in the EU: the basics). In this article, we focus on the inward processing procedure - how it works, the benefits, what is necessary, and point out some special features. Finally, we look at the recently updated European Commission Guidance for trade on special procedures.

Mara Valdemarca

import
en
Inward processing procedure in the EU: the basics
18-09-2021

We continue the overview of tax-saving possibilities for economic operators provided in the Union Customs Code (see Outward processing procedure in the EU: the basics). In this article, we focus on the inward processing procedure - how it works, the benefits, what is necessary, and point out some special features. Finally, we look at the recently updated European Commission Guidance for trade on special procedures.

Mara Valdemarca

import
en
Outward processing procedure in the EU: the basics
11-09-2021

Everyone entering the import-export sector should be aware of the variety of customs procedures to work in the most efficient way and satisfy their economic needs. Outward and inward processing are two of the often-used procedures that can help you pass through the borders paying less duties or no duties at all. In this article, we overview EU’s Customs Decisions System and focus on one of 22 authorizations that might be applied there – the outward processing. In the following article, we will continue the topic by looking at inward processing.

Mara Valdemarca

import
en
Outward processing procedure in the EU: the basics
11-09-2021

Everyone entering the import-export sector should be aware of the variety of customs procedures to work in the most efficient way and satisfy their economic needs. Outward and inward processing are two of the often-used procedures that can help you pass through the borders paying less duties or no duties at all. In this article, we overview EU’s Customs Decisions System and focus on one of 22 authorizations that might be applied there – the outward processing. In the following article, we will continue the topic by looking at inward processing.

Mara Valdemarca

import
en
Canada: where the EU (or other countries) exporter acts as the importer of record
04-09-2021

Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.

Peter Mitchell

import
en
Canada: where the EU (or other countries) exporter acts as the importer of record
04-09-2021

Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.

Peter Mitchell

import
en, lt
Dangerous product - release for free circulation in the EU not authorised
21-08-2021

Editorial word. The website of the State Consumer Rights Protection Authority (SCRPA), Lithuania contains numerous reports of prohibited products to be placed on the market, for example, due to the risk of injury, it is prohibited to place a scooter from China on the market (see picture below). Therefore, importers seeking the smooth release of goods for free circulation need to be certain of the product's compliance with EU safety requirements. Mr. Arvydas Naina, Head of the Market Surveillance Planning and Risk Assessment Division, SCRPA, kindly agreed to answer questions on the topic.

Arvydas Naina

import
en, lt
Dangerous product - release for free circulation in the EU not authorised
21-08-2021

Editorial word. The website of the State Consumer Rights Protection Authority (SCRPA), Lithuania contains numerous reports of prohibited products to be placed on the market, for example, due to the risk of injury, it is prohibited to place a scooter from China on the market (see picture below). Therefore, importers seeking the smooth release of goods for free circulation need to be certain of the product's compliance with EU safety requirements. Mr. Arvydas Naina, Head of the Market Surveillance Planning and Risk Assessment Division, SCRPA, kindly agreed to answer questions on the topic.

Arvydas Naina

import
en, lt
Procedure 42: what are the benefits?
00min
image

CustomsClear ㅤ

‎ €9.00
import
en, lt
Procedure 42: what are the benefits?
00min
image

CustomsClear ㅤ

‎ €9.00
import
en, lt, ru
Customs warehouse: consequences of late
03min
image

CustomsClear ㅤ

‎ €9.00
import
en, lt, ru
Customs warehouse: consequences of late entry into the stock records
03min
image

CustomsClear ㅤ

‎ €9.00
import
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