Customs valuation: What should all stakeholders in the company know about it?

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In this video, you‘ll learn about a situation in the Dublin (Ireland) office of a multinational company operating in the aeronautics sector - the way the company planned to proceed as regards its approach to Customs value (related companies, R&D, royalties, change in transportation route) and the way it should.

The training consists of three parts:

  • Situation (flows and functions)
  • Explanation of definitions; legal requirements set out in the Union Customs Code
  • Conclusions - the way the company should proceed in the given situation

Resources are available after purchase.

Comments ()

en
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
05-02-2023

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Georgi Goranov

value of goods
en
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
05-02-2023

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Georgi Goranov

value of goods
lt
Kaip sutaupyti importo mokesčių? arba Kuo svarbi pirmoji įvežimo į ES vieta?
01-02-2023

Skaitytojo klausimas: Prekės iš Taivano FOB sąlygomis gabenamos į Klaipėdą. Pakeliui Hamburgo uoste perkraunamos (tik perkraunamos, daugiau niekas neatliekama) iš vieno konteinerinio laivo į kitą. Ar importuotojas gali transportavimo Hamburg – Klaipėda kaštus traukti tik į PVM apmokestinamąją vertę (t. y. neapmokestinti muitu)? Jei taip, ką daryti tokiu atveju, kai vežėjo sąskaitoje yra nurodyta bendra suma už visą maršrutą – ar užtektų jo pažymos dėl transportavimo kainos Hamburg - Klaipėda?

value of goods
lt
Kaip sutaupyti importo mokesčių? arba Kuo svarbi pirmoji įvežimo į ES vieta?
01-02-2023

Skaitytojo klausimas: Prekės iš Taivano FOB sąlygomis gabenamos į Klaipėdą. Pakeliui Hamburgo uoste perkraunamos (tik perkraunamos, daugiau niekas neatliekama) iš vieno konteinerinio laivo į kitą. Ar importuotojas gali transportavimo Hamburg – Klaipėda kaštus traukti tik į PVM apmokestinamąją vertę (t. y. neapmokestinti muitu)? Jei taip, ką daryti tokiu atveju, kai vežėjo sąskaitoje yra nurodyta bendra suma už visą maršrutą – ar užtektų jo pažymos dėl transportavimo kainos Hamburg - Klaipėda?

value of goods
en, lt
Customs valuation of raw materials and waste as subject of the circular economy
18-01-2023

In the EU Customs Valuation Compendium, we can find a Commentary on the customs valuation of waste. The need for regulation of this topic is growing together with an aim to meet the objectives of the circular economy. The Commentary is one of the newest interpretative instruments that has been published, so let's take a look at the clarifications it provides, including a practical case study.

Milda Stravinskė

value of goods
en, lt
Customs valuation of raw materials and waste as subject of the circular economy
18-01-2023

In the EU Customs Valuation Compendium, we can find a Commentary on the customs valuation of waste. The need for regulation of this topic is growing together with an aim to meet the objectives of the circular economy. The Commentary is one of the newest interpretative instruments that has been published, so let's take a look at the clarifications it provides, including a practical case study.

Milda Stravinskė

value of goods
en, lt
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
18-01-2023

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

Jovita Mikšienė

value of goods
en, lt
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
18-01-2023

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

Jovita Mikšienė

value of goods
en, lt
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
31-07-2022

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Monika Bielskienė

value of goods
en, lt
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
31-07-2022

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Monika Bielskienė

value of goods
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