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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.

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.

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.

Praktikoje kartas nuo karto kyla klausimai kas yra tinkamas importo akcizo mokesčio administratorius – muitinė ar Valstybinė mokesčių inspekcija (VMI) ir kuriais atvejais? Tai ypač aktualu tais … atvejais, kai importuotos akcizais apmokestinamos prekės vėliau buvo perdirbtos ir eksportuotos, kas, savo ruožtu, sudaro pagrindą svarstyti klausimą atleisti jas nuo akcizo mokesčio. Akivaizdu, jog praktiniu požiūriu itin svarbu žinoti, kuris mokesčio administratorius – muitinė ar VMI - turėtų spręsti tokį klausimą ir kokia tvarka (procedūra) bei kuomet? Straipsnyje, remiantis naujausia Lietuvos vyriausiojo administracinio praktika bei išaiškinimais, aptariami minėti probleminiai aspektai bei pateikiami atsakymai į nurodytus klausimus.

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.

Editorial word. This month, the European Commission published a regulation that prolonged the application of safeguard measures against imports of certain steel products. Ingrida Beliokienė, … the chief specialist of the Tariffs Division of the Customs Department under the Ministry of Finance (Lithuania), kindly agreed to share information about the peculiarities of the use of these measures.

The use of tariff quotas is an important topic for many EU importers, and its relevance is not diminishing. Let’s take a look at the questions that businesses raise about tariff quotas and what … is important to pay attention to.

With the IT process ATLAS (translates as Automated Tariff and Local Customs Processing System), the clearance and monitoring of cross-border goods traffic are guaranteed and controlled. ATLAS … is the German customs administration’s IT solution, with which customs clearance and internal process handling are automated.

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further … explored and answered by the Court of Justice of the European Union.

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs … of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

We are talking to Eimantas Kiudulas, the General Director of Klaipėda Free Economic Zone Management Company, about the benefits of free zones for businesses, the differences and similarities … of these zones in various countries, membership in international organizations, and the importance of compliance with international standards.

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly … evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.