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Non-government controlled territories and free trade agreements
28-02-2022

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

Omer Wagner

origin
en
Non-government controlled territories and free trade agreements
28-02-2022

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

Omer Wagner

origin
en, lt
Origin of goods
28-02-2022

The rules of non-preferential origin are specific provisions, developed from principles established by national legislation or international agreements ('origin criteria'), applied by a country to determine the origin of goods.

origin
en, lt
Origin of goods
28-02-2022

The rules of non-preferential origin are specific provisions, developed from principles established by national legislation or international agreements ('origin criteria'), applied by a country to determine the origin of goods.

origin
en, lt
PEM Convention: application of the new rules of origin in the machinery sector
11-02-2022

As of September 1st, 2021, there are new rules of origin in the European structure of the Pan-Euro-Mediterranean (PEM) Convention that apply in parallel to the previous rules of origin as part of a transitional phase. They are called 'transitional rules'. The new rules of origin provide breathing space in the machinery sector (HS chapters 84, 85 and 90) for those companies that have to work with small margins.

Thomas Woodtli

origin
en, lt
PEM Convention: application of the new rules of origin in the machinery sector
11-02-2022

As of September 1st, 2021, there are new rules of origin in the European structure of the Pan-Euro-Mediterranean (PEM) Convention that apply in parallel to the previous rules of origin as part of a transitional phase. They are called 'transitional rules'. The new rules of origin provide breathing space in the machinery sector (HS chapters 84, 85 and 90) for those companies that have to work with small margins.

Thomas Woodtli

origin
en, lt
Basics in customs: commodity code, origin
15min
image

Muita UAB

‎ €39.89
origin
en, lt
Basics in customs: commodity code, origin and duties, customs value
15min
image

Muita UAB

‎ €39.89
origin
en, lt
The pitfalls of free trade agreements – claiming back duty paid due to error
27-11-2021

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

Samuel Draginich

origin
en, lt
The pitfalls of free trade agreements – claiming back duty paid due to error
27-11-2021

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

Samuel Draginich

origin
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
23-11-2021

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.

Jessica Yang

origin
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
23-11-2021

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.

Jessica Yang

origin
en, fr
Improving the business environment through reform and innovation: a look at recent changes in China regarding the administration of rules of origin
20-11-2021

China Customs plays a key role in the administration of rules of origin, from their formulation to their implementation. Insiders who follow trade and Customs reforms in China may have noticed the emergence, in recent years, of new expressions and terms in this domain, such as “self-service printing of certificates of origin”, the Electronic Origin Data Exchange System (EODES) and “intelligent examination”. This article explains each of these terms.

Jiang Feng

origin
en, fr
Improving the business environment through reform and innovation: a look at recent changes in China regarding the administration of rules of origin
20-11-2021

China Customs plays a key role in the administration of rules of origin, from their formulation to their implementation. Insiders who follow trade and Customs reforms in China may have noticed the emergence, in recent years, of new expressions and terms in this domain, such as “self-service printing of certificates of origin”, the Electronic Origin Data Exchange System (EODES) and “intelligent examination”. This article explains each of these terms.

Jiang Feng

origin
lt
Visos Europos ir Viduržemio jūros regiono
33min
image

Muitinės praktikų asociacija

origin
lt
Visos Europos ir Viduržemio jūros regiono lengvatinės kilmės aktualijos
33min
image

Muitinės praktikų asociacija

origin
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

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.

Jessica Yang

origin
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

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.

Jessica Yang

origin
en
EU-UK trade: How to claim "zero duty"?
23min
image

Muita UAB

‎ €39.89
origin
en
EU-UK trade: How to claim "zero duty"?
23min
image

Muita UAB

‎ €39.89
origin
en
Using LTSDs to qualify goods under preferential
08min
image

Samuel Draginich

‎ €19.89
origin
en
Using LTSDs to qualify goods under preferential origin agreements
08min
image

Samuel Draginich

‎ €19.89
origin
en, lt
Overseas countries and territories: developments after Brexit
23-10-2021

Editorial word. Customs legislation applies in a customs territory, so knowledge and understanding of territories are significant. They are of various types, such as the customs territory of the Union, special fiscal territories, third countries, as well as overseas countries and territories (OCTs). The territories change and the most recent example is Brexit: when the UK's customs territory was established, for example, Northern Ireland became part of two customs territories. The OCTs were impacted by Brexit as well. The EU used the opportunity to review relations with OCTs and adopted new legislation. Mrs. Zofija Pečiukonienė kindly agreed to overview the developments.

Zofija Pečiukonienė

origin
en, lt
Overseas countries and territories: developments after Brexit
23-10-2021

Editorial word. Customs legislation applies in a customs territory, so knowledge and understanding of territories are significant. They are of various types, such as the customs territory of the Union, special fiscal territories, third countries, as well as overseas countries and territories (OCTs). The territories change and the most recent example is Brexit: when the UK's customs territory was established, for example, Northern Ireland became part of two customs territories. The OCTs were impacted by Brexit as well. The EU used the opportunity to review relations with OCTs and adopted new legislation. Mrs. Zofija Pečiukonienė kindly agreed to overview the developments.

Zofija Pečiukonienė

origin
lt
Prekės kilmė: samprata, nauda ir rizika
19min
image

Rima Zabalevičienė

‎ €34.99
origin
lt
Prekės kilmė: samprata, nauda ir rizika verslui
19min
image

Rima Zabalevičienė

‎ €34.99
origin
en, lt
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

origin
en, lt
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

origin
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin
en
Canada: where the EU (or other countries) exporter acts as the importer of record
04-09-2021

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.

Peter Mitchell

origin
en
Canada: where the EU (or other countries) exporter acts as the importer of record
04-09-2021

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.

Peter Mitchell

origin
lt
Gamybos operacijos ir prekių lengvatinė kilmė
21-08-2021

Europos Sąjungos ir Jungtinės Karalystės tarpusavio prekyboje vis daugiau aiškumo – teisinį muitinės formalumų reglamentavimą papildo išaiškinimai ir gairės, atsakant į verslo keliamus klausimus. Vienas tokių klausimų, kai norima nustatyti ES arba JK prekių lengvatinę kilmę, yra dėl paties pirmojo žingsnio: ar atliekamos gamybos operacijos yra pakankamos? Pavyzdžiui, ar iš trečiųjų šalių į JK importuotų žaislų supakavimas ir etikečių pritvirtinimas galėtų suteikti žaislams JK kilmę juos eksportuojant į ES?

Enrika Naujokė

origin
lt
Gamybos operacijos ir prekių lengvatinė kilmė
21-08-2021

Europos Sąjungos ir Jungtinės Karalystės tarpusavio prekyboje vis daugiau aiškumo – teisinį muitinės formalumų reglamentavimą papildo išaiškinimai ir gairės, atsakant į verslo keliamus klausimus. Vienas tokių klausimų, kai norima nustatyti ES arba JK prekių lengvatinę kilmę, yra dėl paties pirmojo žingsnio: ar atliekamos gamybos operacijos yra pakankamos? Pavyzdžiui, ar iš trečiųjų šalių į JK importuotų žaislų supakavimas ir etikečių pritvirtinimas galėtų suteikti žaislams JK kilmę juos eksportuojant į ES?

Enrika Naujokė

origin
lt
Prekių kilmės taisyklių reikšmė iš ES muitų teritorijos išvežtų ir pakartotinai į ją įvežtų prekių apmokestinimui: teismų praktikos požiūris
07-08-2021

Verslo praktikoje pasitaiko situacijų, kuomet ES lengvatinės kilmės prekes prireikia įvežti į trečiąją valstybę ir po kiek laiko dėl ekonominės būtinybės vėl jas grąžinti į ES, neatlikus su prekėmis jokių ekonominių operacijų, dėl kurių formaliai galėjo pasikeisti prekių kilmė. Tokiu atveju neretai kyla klausimas ar šios prekės vis dar bus laikomos ES lengvatinės kilmės prekėmis ir neapmokestinamos importo muitais (jas įvežant į ES)? Į šiuos klausimus atsakymus siekė pateikti ir Lietuvos vyriausiasis administracinis teismas vienoje iš naujausių bylų.

Dr. Gediminas Valantiejus

origin
lt
Prekių kilmės taisyklių reikšmė iš ES muitų teritorijos išvežtų ir pakartotinai į ją įvežtų prekių apmokestinimui: teismų praktikos požiūris
07-08-2021

Verslo praktikoje pasitaiko situacijų, kuomet ES lengvatinės kilmės prekes prireikia įvežti į trečiąją valstybę ir po kiek laiko dėl ekonominės būtinybės vėl jas grąžinti į ES, neatlikus su prekėmis jokių ekonominių operacijų, dėl kurių formaliai galėjo pasikeisti prekių kilmė. Tokiu atveju neretai kyla klausimas ar šios prekės vis dar bus laikomos ES lengvatinės kilmės prekėmis ir neapmokestinamos importo muitais (jas įvežant į ES)? Į šiuos klausimus atsakymus siekė pateikti ir Lietuvos vyriausiasis administracinis teismas vienoje iš naujausių bylų.

Dr. Gediminas Valantiejus

origin
en, lt
Preferential origin: the steps of determination
03min
image

CustomsClear ㅤ

‎ €9.00
origin
en, lt
Preferential origin: the steps of determination
03min
image

CustomsClear ㅤ

‎ €9.00
origin
en, lt, ru
The devil is in the details of preferential
03min
image

CustomsClear ㅤ

‎ €9.00
origin
en, lt, ru
The devil is in the details of preferential origin (in the… exporters archive)
03min
image

CustomsClear ㅤ

‎ €9.00
origin
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