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Reader‘s question: We are a medium-sized EU manufacturing company. We import and export goods, and customs clearance is handled by customs agents. We are going to set up our own customs warehouse, … apply for the AEO status and obtain authorisations for customs simplifications. We have also faced restrictions in regard to the sanctions imposed on Russia and Belarus. The question is, who in the company should be responsible for fulfilling the customs requirements and complying with them so that customs-related processes run smoothly?

Finansų ir apskaitos skyrių greičiausiai sutiksime kiekvienoje įmonėje, kuris yra atsakingas už įmonės finansų valdymą, apskaitą bei mokesčių apskaičiavimą, deklaravimą ir sumokėjimą. Tinkamas … įmonės finansų valdymas, apskaita bei mokestinių prievolių vykdymas priklauso nuo teisės aktų išmanymo ir tinkamo jų taikymo. Apžvelkime, su kokiais klausimais gali susidurti šis skyrius, kai įmonė importuoja ir/ ar eksportuoja prekes, bei kokių muitinės srities žinių šiam skyriui gali prireikti.

Risk is the likelihood and the impact of an event, which would prevent the correct application of Union or national measures, compromise the financial interests of the Union and its Member States, … etc.

Customs compliance means compliance with legal rules and procedures applicable to goods brought into or taken out of the customs territory.

Being aware of the many things that could go wrong with customs in 2022 will make you think about how to minimise risks.

Businesses manage two types of risk: the risk of non-compliance with legal requirements; and the risk to miss out to acquire competitive advantage (by not utilising legal possibilities).

A compliance management framework is a single operating framework that integrates the principal elements of customs risk and compliance management.

Pastaraisiais metais kovos su klimato kaita tema yra dėmesio centre tiek Pasaulio muitinių organizacijoje, tiek ES. Pagrindiniai su tuo susiję klausimai yra anglies dioksido ir ozoną ardančių … medžiagų ir fluorintų šiltnamio efektą sukeliančių dujų apyvarta. Aptarkime aktualią teismo nutartį, kuria Lietuvos įmonės vadovui už fluorintų šiltnamio efektą sukeliančių dujų apyvartos pažeidimą ir neteisingą importuojamų prekių deklaravimą muitinei buvo pritaikyta administracinė atsakomybė.

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our … experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Redakcijos žodis. Straipsnyje "Tarpvalstybinės logistikos operacijos: interviu su knygos autoriumi" apžvelgtos atitikties kontrolės sritys - mokesčiai, aplinka, sveikata, saugumas ir sauga, rinkos … apsauga ir kitos - tarpvalstybiniame prekių judėjime. Planuojantiems tokią veiklą ne mažiau svarbu nustatyti, kas atsako už įvairius atitikties aspektus. Kviečiame pratęsti pažintį su knyga skaitant ištrauką būtent šia tema.

The newly released book “Cross-Border Logistics Operations: Effective trade facilitation and border management” discusses the role of customs and other border agencies within the wider context … of logistics and supply chain management. We invite you to read an excerpt from the book on extensive compliance requirements and to watch the interview with the author Prof. Dr. Andrew Grainger.

Let’s examine one specific pitfall importers/exports frequently fall victim to when trading under the auspices of a free trade agreement.

Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs … brokers operate in Canada and the EU; and why importers should care to provide quality information to their brokers.

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important to remember … that the new trading relationship between the UK and EU is still evolving and 2022 is the host of some big changes. For example, certain easements that were introduced to facilitate trade will expire, multiple new systems will be introduced, and sanitary and phytosanitary controls will commence for the first time. So, if you think your business has mastered trading across the new border, then think again. In this article, we outline three pitfalls that could disrupt your supply chain and what you can do to avoid them.

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard … and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 … said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when … selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Well-maintained master data is a basic requirement for the success of your projects. Therefore, get tips for efficient and sustainable master data maintenance - so that you are well prepared … in the project phase.

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different … focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.