Incoterms® ir teisingas importo mokesčių sumokėjimas

(VAT excluded, card and bank transfer accepted)

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(VAT excluded, card and bank transfer accepted)

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Mokymo metu atsakoma į šiuos du klausimus:

  1. Kodėl Incoterms® taisyklė yra svarbi muitinei (ir - dėl šios priežasties - svarbi importuojančiai įmonei)?
  2. Kokius aspektus būtina apgalvoti prieš nurodant Incoterms® sąlygą importo deklaracijoje arba vėliau, tikrinant deklaruotus duomenis po muitinio įforminimo?

Mokyme suteikiamos žinios svarbios visų pirma importuojančios įmonės finansų, pirkimų ir logistikos skyriaus darbuotojams. Mokymas yra skirtas tiems, kas jau turi bazines žinias apie pačias Incoterms® sąlygas. Bazinės žinios apie prekių muitinę vertę nėra būtinos.

Išklausius mokymą ir išlaikius testą, generuojamas mokymų išklausymo sertifikatas.

Resursų dalyje pateikiamas patikros lapas, kuris padės nustatyti pridedamas ir nepridedamas išlaidas muitinio įvertinimo tikslais.

Jeigu norėtumėte, kad mokintųsi daugiau Jūsų įmonės darbuotojų, atliktų testus ir būtų sugeneruoti jiems skirti vardiniai sertifikatai, susisiekite dėl specialaus kainos pasiūlymo. Kontaktai: UAB "Muita", el. paštas mokymai@muita.lt, tel. 8 664 26393.

Resources are available after purchase.

Comments ()

en
Technology to Customs: Catch me, if you can
14-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

duties, taxes
en
Technology to Customs: Catch me, if you can
14-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

duties, taxes
en
VAT and duty deferment accounts in UK
07-04-2024

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

duties, taxes
en
VAT and duty deferment accounts in UK
07-04-2024

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

duties, taxes
en
VAT deferment accounts in EU
07-04-2024

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

duties, taxes
en
VAT deferment accounts in EU
07-04-2024

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

duties, taxes
en
Year-end transfer pricing adjustments and the customs value
11-02-2024

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
en
Year-end transfer pricing adjustments and the customs value
11-02-2024

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
en
Discount for customs purposes? On one condition
04-02-2024

The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
en
Discount for customs purposes? On one condition
04-02-2024

The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
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