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Customs warehouse: consequences of late
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CustomsClear ㅤ

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Customs warehouse: consequences of late entry into the stock records
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Customs warehouse: is an armed robbery
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CustomsClear ㅤ

‎ €9.00
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Customs warehouse: is an armed robbery a force majeure?
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CustomsClear ㅤ

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Klaipeda FEZ: benefits of free zones for business, activity standards
24-04-2021

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.

Eimantas Kiudulas

import
en, lt
Klaipeda FEZ: benefits of free zones for business, activity standards
24-04-2021

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.

Eimantas Kiudulas

import
lt
Perdirbimo procedūros: leidimų išdavimo
13min
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Jovita Dobrovalskienė

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lt
Perdirbimo procedūros: leidimų išdavimo sąlygos
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Jovita Dobrovalskienė

‎ €34.99
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en
ICS2: the new European customs “Import Control System” just arriving!
18-03-2021

The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.

Bertrand Rager

import
en
ICS2: the new European customs “Import Control System” just arriving!
18-03-2021

The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.

Bertrand Rager

import
en
Cases of repayment of import duties (EU and UK)
18-03-2021

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

import
en
Cases of repayment of import duties (EU and UK)
18-03-2021

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

import
en
Import a car from UK to Ireland
25-02-2021

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

import
en
Import a car from UK to Ireland
25-02-2021

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

import
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

import
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

import
en, lt
Inward processing: did you know that…?
12-09-2020

Continuing the topic of Inward Processing launched in August article under the heading “Processing Procedures: Examination of Economic Conditions”, I would like to draw attention to a several changes brought about by the new Union Customs Code and, possibly, opportunities less frequently applied by economic operators: release for free circulation with lower customs duty rate (applicable to the processed product), the use of Union goods (equivalent goods), movement of goods without customs formalities (transfer), generalization.

Jovita Dobrovalskienė

import
en, lt
Inward processing: did you know that…?
12-09-2020

Continuing the topic of Inward Processing launched in August article under the heading “Processing Procedures: Examination of Economic Conditions”, I would like to draw attention to a several changes brought about by the new Union Customs Code and, possibly, opportunities less frequently applied by economic operators: release for free circulation with lower customs duty rate (applicable to the processed product), the use of Union goods (equivalent goods), movement of goods without customs formalities (transfer), generalization.

Jovita Dobrovalskienė

import
en
Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law
23-07-2020

What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty, which equals to the amount of import duties or some other amount? Or may be both imposed – the payment of duties and the pecuniary penalty?

Andrius Košel

import
en
Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law
23-07-2020

What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty, which equals to the amount of import duties or some other amount? Or may be both imposed – the payment of duties and the pecuniary penalty?

Andrius Košel

import
en, lt
Processing procedures: examination of economic conditions
20-07-2020

This article is relevant for those who intend to use inward processing or outward processing customs procedures or already apply them and would like to modify their application. There are many rules and features of the procedures. Some are perhaps better known and applied, others less frequently. This time, the article will review one of the conditions for granting customs authorization for processing operations - examination of the economic conditions. This is especially relevant when it is planned not to re-export the processed product, but to release it for free circulation in the EU.

Jovita Dobrovalskienė

import
en, lt
Processing procedures: examination of economic conditions
20-07-2020

This article is relevant for those who intend to use inward processing or outward processing customs procedures or already apply them and would like to modify their application. There are many rules and features of the procedures. Some are perhaps better known and applied, others less frequently. This time, the article will review one of the conditions for granting customs authorization for processing operations - examination of the economic conditions. This is especially relevant when it is planned not to re-export the processed product, but to release it for free circulation in the EU.

Jovita Dobrovalskienė

import
en, fr
Dossier COVID-19: Working with you through these challenging times
30-06-2020

When it was announced by the World Health Organization (WHO) that COVID-19 had become a pandemic, the WCO Secretariat’s management team quickly sprang into action, listing the urgent tasks to be done to support Customs administrations in managing the crisis and developing a business continuity plan.

Kunio Mikuriya

import
en, fr
Dossier COVID-19: Working with you through these challenging times
30-06-2020

When it was announced by the World Health Organization (WHO) that COVID-19 had become a pandemic, the WCO Secretariat’s management team quickly sprang into action, listing the urgent tasks to be done to support Customs administrations in managing the crisis and developing a business continuity plan.

Kunio Mikuriya

import
en, fr, lt
How the Dutch ports readied themselves for Brexit
30-06-2020

In choosing the most cost-effective option to distribute goods, supply chain managers all over the world have four transport options to choose from: ocean-going vessel, plane, train, or truck. But for European distribution there is also another efficient option available, shortsea shipping (SSS).

Bas van Amsterdam

import
en, fr, lt
How the Dutch ports readied themselves for Brexit
30-06-2020

In choosing the most cost-effective option to distribute goods, supply chain managers all over the world have four transport options to choose from: ocean-going vessel, plane, train, or truck. But for European distribution there is also another efficient option available, shortsea shipping (SSS).

Bas van Amsterdam

import
en, fr
WCO’s development of draft “Practical Guidance on Free Zones”
29-06-2020

WCO Members have been drawing and sharing lessons from their experiences in combating illicit trade associated with Free Zones (FZs) for decades now. One lesson is that there is a need for effective or better monitoring and control by Customs over these zones. However, changing existing FZ regimes requires action by policymakers, and convincing them to do so has been rather difficult at times.

Satoko Kagawa

import
en, fr
WCO’s development of draft “Practical Guidance on Free Zones”
29-06-2020

WCO Members have been drawing and sharing lessons from their experiences in combating illicit trade associated with Free Zones (FZs) for decades now. One lesson is that there is a need for effective or better monitoring and control by Customs over these zones. However, changing existing FZ regimes requires action by policymakers, and convincing them to do so has been rather difficult at times.

Satoko Kagawa

import
en, lt
What should we know about customs procedure 42?
22-05-2020

Although customs procedure 42 has been applied in Lithuania for a number of years, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Lithuania is rarely used.

Jolanta Diktanienė

import
en, lt
What should we know about customs procedure 42?
22-05-2020

Although customs procedure 42 has been applied in Lithuania for a number of years, there are still questions from declarants and companies on how to declare goods and what actions should be taken after customs clearance. We provide an overview of the questions and answers and also point out why fiscal representation in Lithuania is rarely used.

Jolanta Diktanienė

import
en, lt
Customs and temporary storage warehouses: mistakes, fines
31-07-2019

The courts of Lithuania dealt recently with several cases of administrative liability of employees at customs and temporary storage warehouses. Various issues were identified during customs audits: storage of goods not covered by a customs authorisation, storage of goods at a place not authorised by customs, unloading of goods without customs permit. Let's look at the circumstances that led to the issues, the sanctions imposed on the responsible persons and some of the arguments presented by the parties to the court.

Enrika Naujokė

import
en, lt
Customs and temporary storage warehouses: mistakes, fines
31-07-2019

The courts of Lithuania dealt recently with several cases of administrative liability of employees at customs and temporary storage warehouses. Various issues were identified during customs audits: storage of goods not covered by a customs authorisation, storage of goods at a place not authorised by customs, unloading of goods without customs permit. Let's look at the circumstances that led to the issues, the sanctions imposed on the responsible persons and some of the arguments presented by the parties to the court.

Enrika Naujokė

import
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