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Kokią įtaką prekių klasifikavimo efektyvumui ir tikslumui daro technologijos?
29-05-2022

Viena pagrindinių diskusijų temų 2019 m. PMO konferencijoje dėl Suderintos sistemos (SS) ateities krypties buvo SS kompleksiškumas. Buvo išreikštas susirūpinimas dėl SS klasifikavimo sudėtingumo, ypač mažoms ir vidutinėms įmonėms, kurioms suteikiama galimybė dalyvauti pasaulio ekonomikoje, bet jos nebūtinai turi tam reikalingų priemonių.

Randy Rotchin

classification
lt
Kokią įtaką prekių klasifikavimo efektyvumui ir tikslumui daro technologijos?
29-05-2022

Viena pagrindinių diskusijų temų 2019 m. PMO konferencijoje dėl Suderintos sistemos (SS) ateities krypties buvo SS kompleksiškumas. Buvo išreikštas susirūpinimas dėl SS klasifikavimo sudėtingumo, ypač mažoms ir vidutinėms įmonėms, kurioms suteikiama galimybė dalyvauti pasaulio ekonomikoje, bet jos nebūtinai turi tam reikalingų priemonių.

Randy Rotchin

classification
en
The "dark art" of classification (challenging a BTI ruling)
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr David Savage

classification
en
The "dark art" of classification (challenging a BTI ruling)
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr David Savage

classification
en, lt
The case with the smell of vanilla
24-04-2022

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Ingrida Kemežienė

classification
en, lt
The case with the smell of vanilla
24-04-2022

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

Ingrida Kemežienė

classification
en
What impact is technology having on efforts to improve HS classification efficiency and accuracy?
01-03-2022

One of the main topics of discussion during the 2019 WCO Conference on the Future Direction of the Harmonized System (HS) was HS complexity. Concern was expressed about the difficulty of HS classification especially for small and medium-sized enterprises that are being granted the opportunity to participate in the global economy but don’t necessarily possess the tools needed to do so.

Randy Rotchin

classification
en
What impact is technology having on efforts to improve HS classification efficiency and accuracy?
01-03-2022

One of the main topics of discussion during the 2019 WCO Conference on the Future Direction of the Harmonized System (HS) was HS complexity. Concern was expressed about the difficulty of HS classification especially for small and medium-sized enterprises that are being granted the opportunity to participate in the global economy but don’t necessarily possess the tools needed to do so.

Randy Rotchin

classification
en, lt
Basics in customs: commodity code, origin
15min
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Muita UAB

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

‎ €39.89
classification
lt
Įvadas: prekių tarifinio klasifikavimo
34min
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Eglė Pučkuvienė

‎ €34.99
classification
lt
Įvadas: prekių tarifinio klasifikavimo pokyčiai 2022 m.
34min
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Eglė Pučkuvienė

‎ €34.99
classification
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification, duties, taxes
lt
Ginčas dėl Muitinės laboratorijos išvados klasifikuojant trąšas
31-12-2021

Trąšos. Paskutiniu metu nuolat girdime: baltarusiškų trąšų tranzitas, rusiškų trąšų importas. Ši tema ne tik spaudoje nuolat gvildenama, ją nagrinėja ir teismai. Apžvelgsime aktualią Lietuvos vyriausiojo administracinio teismo nutartį trąšų apmokestinimo importo mokesčiais (antidempingo muitu) byloje. Verslas ginčijo Muitinės laboratorijos išvadas dėl prekės klasifikavimo, tad prisiminsime ir žinias šia tema, kuriomis dalinosi pranešėjai š.m. gruodį vykusioje 5-oje Muitinės praktikų konferencijoje, kurią rengė Muitinės praktikų asociacija.

Ingrida Kemežienė

classification, duties, taxes
lt
Prekių tarifinio klasifikavimo mokymas
image

lt
Prekių tarifinio klasifikavimo mokymas
image

lt
PTI prašymas ir sprendimas
49min
image

Ingrida Sakalienė

‎ €64.99
classification
lt
PTI prašymas ir sprendimas
49min
image

Ingrida Sakalienė

‎ €64.99
classification
lt
Prekių mėginių ėmimas tarifinio klasifikavimo
09min
image

Ingrida Sakalienė

‎ €24.99
classification
lt
Prekių mėginių ėmimas tarifinio klasifikavimo tikslais
09min
image

Ingrida Sakalienė

‎ €24.99
classification
lt
Prekių klasifikavimo etapai: prieš,
04min
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Eglė Pučkuvienė

‎ €11.89
classification
lt
Prekių klasifikavimo etapai: prieš, per ir po muitinio įforminimo
04min
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Eglė Pučkuvienė

‎ €11.89
classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature, applicable as of 1 January 2022, was adopted by the Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are many.

Eglė Pučkuvienė

classification
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature, applicable as of 1 January 2022, was adopted by the Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are many.

Eglė Pučkuvienė

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification
en, lt
Anti-dumping duties. Is the tariff classification of goods still important?
09-12-2021

In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate the tariff classification from the characteristics of the product subject to trade regulation measures.

Jonas Sakalauskas

classification
en, lt, ru
Binding Tariff Information decision (BTI)
01-12-2021

Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.

classification
en, lt, ru
Binding Tariff Information decision (BTI)
01-12-2021

Binding tariff information is an EU customs decision on the tariff classification of goods. It provides importers and exporters with legal certainty as to the correct classification of their goods and can be sought before importing or exporting goods.

classification
lt
Kombinuota nomenklatūra 2022
27-11-2021

Naujoji 2022 m. Kombinuotosios nomenklatūros redakcija patvirtinta 2021 m. spalio 21 d. Komisijos įgyvendinimo reglamentu (ES) 2021/1832. Apžvelgiame svarbesnes naujoves, kurių iš tiesų yra labai daug.

Eglė Pučkuvienė

classification
lt
Kombinuota nomenklatūra 2022
27-11-2021

Naujoji 2022 m. Kombinuotosios nomenklatūros redakcija patvirtinta 2021 m. spalio 21 d. Komisijos įgyvendinimo reglamentu (ES) 2021/1832. Apžvelgiame svarbesnes naujoves, kurių iš tiesų yra labai daug.

Eglė Pučkuvienė

classification
en
Automatic classification of goods with machine learning
20-11-2021

Machine Learning is an exciting new field, and while it carries risks (what if the computer makes the wrong decision), it has the potential to free up a significant amount of human resources, as we pass decisions and solutions over to computers on our behalf. Specifically, in the field of trade compliance and supply chain management, machine learning offers tremendous value in several key areas. One whose time has come, is the area of product classification.

Luis Gomez

classification
en
Automatic classification of goods with machine learning
20-11-2021

Machine Learning is an exciting new field, and while it carries risks (what if the computer makes the wrong decision), it has the potential to free up a significant amount of human resources, as we pass decisions and solutions over to computers on our behalf. Specifically, in the field of trade compliance and supply chain management, machine learning offers tremendous value in several key areas. One whose time has come, is the area of product classification.

Luis Gomez

classification
en, lt
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
20-11-2021

The Court of Justice of the EU, while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN section or chapter notes. However, goods with independent characteristics and a clear purpose of use, cannot be considered as accessories of other related goods and must be classified as separate (independent) goods. For this purpose, the article discusses the recent case law of the CJEU, which allows distinguishing between separate goods or accessories of goods for the purposes of tariff classification and complements the previous clarifications on these issues.

Dr. Gediminas Valantiejus

classification
en, lt
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
20-11-2021

The Court of Justice of the EU, while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN section or chapter notes. However, goods with independent characteristics and a clear purpose of use, cannot be considered as accessories of other related goods and must be classified as separate (independent) goods. For this purpose, the article discusses the recent case law of the CJEU, which allows distinguishing between separate goods or accessories of goods for the purposes of tariff classification and complements the previous clarifications on these issues.

Dr. Gediminas Valantiejus

classification
en, fr
Dubai Customs launches an app to help with goods classification
06-11-2021

Trade operators required to classify their goods in the Unified Customs Tariff of countries belonging to the Cooperation Council for the Arab States of the Gulf (GCC) now have a helpful application (app) at their disposal.

Dubai Customs

classification
en, fr
Dubai Customs launches an app to help with goods classification
06-11-2021

Trade operators required to classify their goods in the Unified Customs Tariff of countries belonging to the Cooperation Council for the Arab States of the Gulf (GCC) now have a helpful application (app) at their disposal.

Dubai Customs

classification
en, lt
General Interpretative Rules (GIR):
03min
image

CustomsClear ㅤ

‎ €14.99
classification
en, lt
General Interpretative Rules (GIR): 1, 2(a) and 5(a)
03min
image

CustomsClear ㅤ

‎ €14.99
classification
en, lt, ru
Tariff classification puzzle: the bulb
01min
image

CustomsClear ㅤ

‎ €9.00
classification
en, lt, ru
Tariff classification puzzle: the bulb
01min
image

CustomsClear ㅤ

‎ €9.00
classification
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