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Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes … and to all people who make them? Read the details in the article below.

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports … to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Sąjungos muitinės kodekso pakeitimai nėra dažni, tačiau to nepasakytume apie vasario mėnesį - pastarąsias savaites „ES aktualijos“ prasidėdavo naujienomis apie SMK deleguotojo ir įgyvendinimo … reglamentų pakeitimus, susijusius su sparčiai vykstančiu muitinės sistemų diegimu (terminai nustatyti Komisijos darbo programoje), atnaujinimu ir derinimu su kitomis sistemomis. Praktika suteikia įžvalgų apie tai, kokių patobulinimų reikia teisės aktams, tad natūralu ir svarbu, kad jie yra atitinkamai keičiami. Apžvelkime pakeitimus, atliktus prieduose, susijusiuose su muitinės deklaracijų duomenų elementais. Tai kartu ir pakvietimas pratintis skaityti duomenų elementų lenteles, naudoti naujas sąvokas.

Viena po kitos keičiamos ir atnaujinamos muitinės sistemos – kovą pradėsime naudoti elektroninius T2L, iMDAS importui, tačiau ir neseniai įgyvendinti pokyčiai dar kelia klausimų, pavyzdžiui, … kaip teisingai deklaruoti prekes nelikus procedūros kodo „49“ arba kaip tam tikrais atvejais forminti eksportą iš muitinei priimtinos vietos. Muitinės praktikų asociacijos nariai aktyviai diskutuoja šiais klausimais virtualiame forume, o taip pat kviečia į kovo 7 d. vyksiantį vebinarą-apkrito stalo diskusiją „Aktualūs pokyčiai muitinės deklaracijoje“. Apžvelkime pokyčių muitinės deklaracijoje temą, verslui kylančius iššūkius ir atsakymus į minėtus praktinius klausimus.

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. … The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of … failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which declared only half of the actual quantity of goods received, resulting in a customs infringement.

Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be … crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?

In the case of the import or export of goods, you will be required to enter one of the following codes in the first subdivision of box 1 of the Single Administrative Document (SAD): IM, EX, EU, … CO. These codes indicate the countries or territories to/from which the consignment is transported and the customs status of the goods. Let’s look at what the codes mean, and in what cases, which code should be used.

Nuo š. m. sausio 1 d. Europos Komisijos atlikti atitinkami pakeitimai dėl sandorio pobūdžio kodų, nurodomų muitinės deklaracijos duomenų elemente „Sandorio pobūdis (8/5)“, palietė daugelį verslo … atstovų, kuriems kyla klausimų, kokį sandorio kodą reikėtų pasirinkti vietoj anksčiau naudotų sandorių kodų.

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs … territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

For businesses trading between the EU and UK, 2021 has been a year of change. The various easements introduced by HMRC with the aim to phase in the changes caused more confusion. With three months … left to the year, take a look at the top 5 common mistakes made by businesses this year and read about how you can avoid them.

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is … whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. … However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

It has now been established by the supreme judicial authority, that it is possible to amend the customs declaration subsequently, even with regard to the information relating to the identity … of the declarant. However, with some limitations, which we point out in the overview of the recent judgement of the European Court of Justice.

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.

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.