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Smulkių siuntų savarankiškas deklaravimas
14-08-2021
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lt
Smulkių siuntų savarankiškas deklaravimas
14-08-2021
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Justas Dukavičius

‎ €18.99
e-commerce
lt
Mažaverčių siuntų deklaravimo pokyčiai ir bendradarbiavimo su muitine perspektyvos
30-06-2021

Elektroninės prekybos ir mažaverčių siuntų deklaravimo ir apmokestinimo pokyčių pradėta laukti jau nuo 2017 m., kai įsigaliojo vadinamasis e-prekybos PVM paketas, kuriuo Europos Sąjungos Taryba be kita ko priėmė sprendimą naikinti importo PVM lengvatą siuntoms iki 22 eurų vertės. Artėjant pasikeitimų įsiteisėjimo išvakarėms temos aktualumas augo, diskusijos karštėjo, verslas garsiai kalbėjo apie jau nueitą pasiruošimo kelią ir vis dar likusias problemas. Kaip verslui sekėsi ruoštis siuntų deklaravimo naujovėms, taikomoms nuo š.m. liepos 1 d., buvo kalbėta ir 4-ojoje Muitinės praktikų asociacijos konferencijoje (š.m. birželio 17 d.): diskutavome apie tai, su kokiomis kliūtimis susidurta, ir apie tai, kokios yra verslo matomos perspektyvos tolesniame ir ganėtinai platesniame nei vien tik siuntų deklaravimas bendradarbiavimo su muitine kelyje.

Milda Stravinskė

e-commerce
lt
Mažaverčių siuntų deklaravimo pokyčiai ir bendradarbiavimo su muitine perspektyvos
30-06-2021

Elektroninės prekybos ir mažaverčių siuntų deklaravimo ir apmokestinimo pokyčių pradėta laukti jau nuo 2017 m., kai įsigaliojo vadinamasis e-prekybos PVM paketas, kuriuo Europos Sąjungos Taryba be kita ko priėmė sprendimą naikinti importo PVM lengvatą siuntoms iki 22 eurų vertės. Artėjant pasikeitimų įsiteisėjimo išvakarėms temos aktualumas augo, diskusijos karštėjo, verslas garsiai kalbėjo apie jau nueitą pasiruošimo kelią ir vis dar likusias problemas. Kaip verslui sekėsi ruoštis siuntų deklaravimo naujovėms, taikomoms nuo š.m. liepos 1 d., buvo kalbėta ir 4-ojoje Muitinės praktikų asociacijos konferencijoje (š.m. birželio 17 d.): diskutavome apie tai, su kokiomis kliūtimis susidurta, ir apie tai, kokios yra verslo matomos perspektyvos tolesniame ir ganėtinai platesniame nei vien tik siuntų deklaravimas bendradarbiavimo su muitine kelyje.

Milda Stravinskė

e-commerce
lt
Fizinių asmenų gaunamų siuntų savarankiškas
22-06-2021
36min
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Muitinės praktikų asociacija

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e-commerce
lt
Fizinių asmenų gaunamų siuntų savarankiškas deklaravimas
22-06-2021
36min
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Muitinės praktikų asociacija

‎ €34.99
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lt
Naujų EK gairių dėl mažaverčių siuntų importo ir eksporto formalumų bei PVM e-prekybos paketo apžvalga
20-01-2021

Straipsnyje pateikiama Europos Komisijos (EK) gairių dėl mažaverčių siuntų importo ir eksporto formalumų apžvalga ES ir nacionalinių teisės aktų ir formuojamos praktikos kontekste, akcentuojant bendrai, kokių aiškinimų ir teisinių nuostatų siuntas gabenančios ir jas deklaruojančios įmonės pasigenda, kokias galimas grėsmes praktikoje įžvelgia. Pabrėžiami šiam verslo sektoriui rūpimi klausimai dėl prekes muitinei pateikiančiam asmeniui atsirandančios prievolės mokėti importo PVM, neatsižvelgiant į tai, ar importo PVM buvo faktiškai surinktas iš asmens, kuriam skirtos prekės (Specialiosios importo PVM deklaravimo ir mokėjimo procedūros taikymo atvejis), taip pat dėl mažaverčių siuntų atžvilgiu įformintų muitinės deklaracijų pripažinimo negaliojančiomis praktikos. Čia pat keliami klausimai dėl EK diegiamos išankstinio importo mokesčių surinkimo schemos patikimumo – kiek saugūs gali jaustis IOSS (Import One Stop Shop) schemos dalyviai (pirkėjai, pardavėjai, deklarantai).

Milda Stravinskė

e-commerce
lt
Naujų EK gairių dėl mažaverčių siuntų importo ir eksporto formalumų bei PVM e-prekybos paketo apžvalga
20-01-2021

Straipsnyje pateikiama Europos Komisijos (EK) gairių dėl mažaverčių siuntų importo ir eksporto formalumų apžvalga ES ir nacionalinių teisės aktų ir formuojamos praktikos kontekste, akcentuojant bendrai, kokių aiškinimų ir teisinių nuostatų siuntas gabenančios ir jas deklaruojančios įmonės pasigenda, kokias galimas grėsmes praktikoje įžvelgia. Pabrėžiami šiam verslo sektoriui rūpimi klausimai dėl prekes muitinei pateikiančiam asmeniui atsirandančios prievolės mokėti importo PVM, neatsižvelgiant į tai, ar importo PVM buvo faktiškai surinktas iš asmens, kuriam skirtos prekės (Specialiosios importo PVM deklaravimo ir mokėjimo procedūros taikymo atvejis), taip pat dėl mažaverčių siuntų atžvilgiu įformintų muitinės deklaracijų pripažinimo negaliojančiomis praktikos. Čia pat keliami klausimai dėl EK diegiamos išankstinio importo mokesčių surinkimo schemos patikimumo – kiek saugūs gali jaustis IOSS (Import One Stop Shop) schemos dalyviai (pirkėjai, pardavėjai, deklarantai).

Milda Stravinskė

e-commerce
en, lt
EU VAT e-commerce package: questions raised by express and postal operators in Lithuania
05-09-2020

Although quite some time has elapsed since the announcement of the amendments to the provisions on distance selling of goods and the EU Council has adopted a number of documents setting out implementing measures for the VAT e-commerce package and details of the operation of the VAT one-stop-shop since the end of 2017 until now, there is still a lack of exceptionally important information needed for express and postal operators to be properly prepared for the practical application of the new VAT e-commerce rules. Even extension of the period of the implementation of the rules for six months does not seem to be a long enough period for settlement of all ambiguities.

Lina Petronienė

e-commerce
en, lt
EU VAT e-commerce package: questions raised by express and postal operators in Lithuania
05-09-2020

Although quite some time has elapsed since the announcement of the amendments to the provisions on distance selling of goods and the EU Council has adopted a number of documents setting out implementing measures for the VAT e-commerce package and details of the operation of the VAT one-stop-shop since the end of 2017 until now, there is still a lack of exceptionally important information needed for express and postal operators to be properly prepared for the practical application of the new VAT e-commerce rules. Even extension of the period of the implementation of the rules for six months does not seem to be a long enough period for settlement of all ambiguities.

Lina Petronienė

e-commerce
lt
E-komercijos iššūkiai nuo 2021 m.
11-06-2020
47min
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Muitinės praktikų asociacija

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lt
E-komercijos iššūkiai nuo 2021 m.
11-06-2020
47min
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Muitinės praktikų asociacija

‎ €34.99
e-commerce
en
Postal Challenges: The Import of Low Value Consignments from 2021 in the EU
25-03-2020

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Milda Stravinskė

e-commerce
en
Postal Challenges: The Import of Low Value Consignments from 2021 in the EU
25-03-2020

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Milda Stravinskė

e-commerce
lt
E-komercija sparčiai auga. Kaip tai
15-01-2020
20min
image

Muitinės praktikų asociacija

‎ €34.99
e-commerce
lt
E-komercija sparčiai auga. Kaip tai įtakoja muitinės formalumus?
15-01-2020
20min
image

Muitinės praktikų asociacija

‎ €34.99
e-commerce
lt
PVM elektroninės komercijos paketas: pokyčiai verslui ir vartotojams
30-11-2019

2021 m. bus pradėtas taikyti PVM elektroninės komercijos paketas ir nebeliks nuostatos, kad PVM neapmokestinamos siuntos, kurių vertė yra iki 22 Eur. Aptarkime, kaip pasikeitimai įtakos prekių pirkėjus, smulkių siuntų vežėjus, internetinės prekybos verslą.

Jovita Dobrovalskienė

e-commerce
lt
PVM elektroninės komercijos paketas: pokyčiai verslui ir vartotojams
30-11-2019

2021 m. bus pradėtas taikyti PVM elektroninės komercijos paketas ir nebeliks nuostatos, kad PVM neapmokestinamos siuntos, kurių vertė yra iki 22 Eur. Aptarkime, kaip pasikeitimai įtakos prekių pirkėjus, smulkių siuntų vežėjus, internetinės prekybos verslą.

Jovita Dobrovalskienė

e-commerce
en, fr
E-commerce security and safety concerns require forceful action
24-10-2019

The flow of consignments delivered by postal operators or express courier services, sometimes over borders, is increasing at a rapid rate. Most of the consignments are small and generally of “low value.” The fact that the value is low often means not only are they exempt from duties, but also that only minimal information is required to be provided when the goods enter a country. The situation compromises Customs enforcement capacities to protect society from security and safety risks.

e-commerce
en, fr
E-commerce security and safety concerns require forceful action
24-10-2019

The flow of consignments delivered by postal operators or express courier services, sometimes over borders, is increasing at a rapid rate. Most of the consignments are small and generally of “low value.” The fact that the value is low often means not only are they exempt from duties, but also that only minimal information is required to be provided when the goods enter a country. The situation compromises Customs enforcement capacities to protect society from security and safety risks.

e-commerce
en, fr
Australia’s Vendor Collection Model explained
28-02-2019

The growth of e-commerce has contributed to significant increases in the volumes of goods crossing Australia’s borders. Between 2013 and 2016, the volume of inbound air cargo and international mail parcels increased by 57%. Between 2017 and 2021, Australia expects a 30% year-on-year growth in air cargo, and the number of international mail parcels to double.

e-commerce
en, fr
Australia’s Vendor Collection Model explained
28-02-2019

The growth of e-commerce has contributed to significant increases in the volumes of goods crossing Australia’s borders. Between 2013 and 2016, the volume of inbound air cargo and international mail parcels increased by 57%. Between 2017 and 2021, Australia expects a 30% year-on-year growth in air cargo, and the number of international mail parcels to double.

e-commerce
en, fr
Standardizing platforms and adapting to the latest technological solutions available is the way forward
28-02-2019

Technology is changing at what seems like an ever-increasing pace, raising discussion about autonomous cars and the future of employment, as well as the future of trade. Whilst cars are not quite driving themselves yet, global trade has seen a dramatic shift in the way that we shop. I am talking, of course, about e-commerce.

Steven Pope

e-commerce
en, fr
Standardizing platforms and adapting to the latest technological solutions available is the way forward
28-02-2019

Technology is changing at what seems like an ever-increasing pace, raising discussion about autonomous cars and the future of employment, as well as the future of trade. Whilst cars are not quite driving themselves yet, global trade has seen a dramatic shift in the way that we shop. I am talking, of course, about e-commerce.

Steven Pope

e-commerce
en, fr
Australia and New Zealand trial a ‘green lane’ for international mail
28-02-2018

Australia and New Zealand have been working together to test a new border clearance process to help address the huge increase in e-commerce related international mail volumes between the two countries. Undertaken as a trial, this article explains its objectives, how it was conducted, the results, lessons learned, and the next steps.

e-commerce
en, fr
Australia and New Zealand trial a ‘green lane’ for international mail
28-02-2018

Australia and New Zealand have been working together to test a new border clearance process to help address the huge increase in e-commerce related international mail volumes between the two countries. Undertaken as a trial, this article explains its objectives, how it was conducted, the results, lessons learned, and the next steps.

e-commerce
en, fr
TIACA and WCO: logical partners for taking Customs and Industry modernization forward
28-02-2018

Engaging with stakeholders and implementing open communication, effective collaboration and meaningful consultation is essential in building “a secure business environment for economic development.” In this article, the Secretary General of TIACA explains how similar the concerns of the air cargo industry and Customs administrations are, and shares his vision of a future where collaboration and the concept of “co-creation” achieve the recognition they deserve.

Vladimir D. Zubkov

e-commerce
en, fr
TIACA and WCO: logical partners for taking Customs and Industry modernization forward
28-02-2018

Engaging with stakeholders and implementing open communication, effective collaboration and meaningful consultation is essential in building “a secure business environment for economic development.” In this article, the Secretary General of TIACA explains how similar the concerns of the air cargo industry and Customs administrations are, and shares his vision of a future where collaboration and the concept of “co-creation” achieve the recognition they deserve.

Vladimir D. Zubkov

e-commerce
en, fr
Cross-border e-commerce in China
31-10-2017

E-commerce – the trade in goods and services via the Internet – has become a growing component of the global economy, and cross-border e-commerce a major topic of discussion for Customs authorities. Accordingly, the WCO has placed this subject high on its agenda, including: creating a dedicated Working Group on E-commerce (WGEC) as a forum for WCO Members and the private sector to discuss strategies for the facilitation and control of cross-border e-commerce transactions; undertaking fieldwork and research to collect and analyse the experiences of WCO Members in this domain.

Hao Wu

e-commerce
en, fr
Cross-border e-commerce in China
31-10-2017

E-commerce – the trade in goods and services via the Internet – has become a growing component of the global economy, and cross-border e-commerce a major topic of discussion for Customs authorities. Accordingly, the WCO has placed this subject high on its agenda, including: creating a dedicated Working Group on E-commerce (WGEC) as a forum for WCO Members and the private sector to discuss strategies for the facilitation and control of cross-border e-commerce transactions; undertaking fieldwork and research to collect and analyse the experiences of WCO Members in this domain.

Hao Wu

e-commerce
en, fr
Facilitating e-commerce
31-10-2015

With the diffusion of user-friendly technologies and increasing penetration of the Internet globally, e-commerce is witnessing exponential growth: the global online retail market now topping 1 trillion US dollars a year, and is set to double within four years.

e-commerce
en, fr
Facilitating e-commerce
31-10-2015

With the diffusion of user-friendly technologies and increasing penetration of the Internet globally, e-commerce is witnessing exponential growth: the global online retail market now topping 1 trillion US dollars a year, and is set to double within four years.

e-commerce
en, fr
E-commerce and revenue collection
31-10-2015

Many countries have seen a significant and rapid growth in the volume of low-value imports of physical goods on which duties and taxes are not collected. There are growing concerns about matters related to potential revenue loss, fraud, and the disadvantages experienced by domestic retailers. Therefore, it is appropriate to provide an overview of the traditional collection model, current developments aimed at improving it, and new, alternate models for collecting duties and taxes on these consignments.

e-commerce
en, fr
E-commerce and revenue collection
31-10-2015

Many countries have seen a significant and rapid growth in the volume of low-value imports of physical goods on which duties and taxes are not collected. There are growing concerns about matters related to potential revenue loss, fraud, and the disadvantages experienced by domestic retailers. Therefore, it is appropriate to provide an overview of the traditional collection model, current developments aimed at improving it, and new, alternate models for collecting duties and taxes on these consignments.

e-commerce
en, fr
Supporting e-commerce: Korea Customs Service’s strategy
31-10-2015

Cross-border e-commerce is increasing sharply in Korea. This is not surprising given that the country ranked No.1 in the world in terms of Internet connection speed at the beginning of 2015, and that the Korean economy is extremely dependent on foreign trade. However, the increase poses a number of challenges to the Korea Customs Service (KCS) which has, since 2014, been taking various e-commerce measures accordingly. This article gives an overview of the scale of e-commerce in Korea, its impact on tax revenue, and how the KCS is promoting e-commerce and managing the risks around this growing form of trade.

Tae-kon Sung

e-commerce
en, fr
Supporting e-commerce: Korea Customs Service’s strategy
31-10-2015

Cross-border e-commerce is increasing sharply in Korea. This is not surprising given that the country ranked No.1 in the world in terms of Internet connection speed at the beginning of 2015, and that the Korean economy is extremely dependent on foreign trade. However, the increase poses a number of challenges to the Korea Customs Service (KCS) which has, since 2014, been taking various e-commerce measures accordingly. This article gives an overview of the scale of e-commerce in Korea, its impact on tax revenue, and how the KCS is promoting e-commerce and managing the risks around this growing form of trade.

Tae-kon Sung

e-commerce
en, fr
Australia’s tax reforms and e-commerce: a country perspective
31-10-2015

The rapid growth in e-commerce has facilitated Australia’s increasing domestic appetite for Internet-based trading and online shopping. Although recent online growth has been more subdued than the 20-30% annual growth rates recorded in earlier years, it is expected that growth will continue and volumes will remain high in the coming months and years.

e-commerce
en, fr
Australia’s tax reforms and e-commerce: a country perspective
31-10-2015

The rapid growth in e-commerce has facilitated Australia’s increasing domestic appetite for Internet-based trading and online shopping. Although recent online growth has been more subdued than the 20-30% annual growth rates recorded in earlier years, it is expected that growth will continue and volumes will remain high in the coming months and years.

e-commerce
en, fr
Let cross-border e-commerce be an engine for growth
31-10-2015

E-commerce – broadly defined as the use of the Internet as a platform for sales, sourcing, and the exchange of market information – will play an increasingly important role in supporting global economic growth. According to the McKinsey Global Institute, e-commerce’s share of total goods trade grew from 3% in 2005 to 12.1% in 2012 [Global flows in a digital age: How trade, finance, people, and data connect the world economy, McKinsey Global Institute, April 2014].

e-commerce
en, fr
Let cross-border e-commerce be an engine for growth
31-10-2015

E-commerce – broadly defined as the use of the Internet as a platform for sales, sourcing, and the exchange of market information – will play an increasingly important role in supporting global economic growth. According to the McKinsey Global Institute, e-commerce’s share of total goods trade grew from 3% in 2005 to 12.1% in 2012 [Global flows in a digital age: How trade, finance, people, and data connect the world economy, McKinsey Global Institute, April 2014].

e-commerce
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