PTI prašymas ir sprendimas

Privalomoji tarifinė informacija

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Privalomoji tarifinė informacija (PTI) - tai vienintelis juridinę galią turintis dokumentas, pagrindžiantis prekių tarifinį klasifikavimą. Mokyme „PTI prašymas ir sprendimas“, kurį parengė prekių tarifinio klasifikavimo specialistė Ingrida Sakalienė, savo kasdienėje veikloje dirbanti su PTI sprendimais, sužinosite atsakymus į šiuos klausimus:

  • Į ką reikėtų atkreipti dėmesį ruošiantis pildyti prašymą dėl PTI sprendimo primėmimo?
  • Kas žinotina jį pildant?
  • Kaip pateikti prašymą per elektroninę sistemą? (Prisijungimo prie sistemos instrukcija - nemokamoje mokymo peržiūroje)
  • Ką svarbu žinoti, kai gaunamas sprendimas?

Resursų dalyje yra pateiktos mokymo skaidrės (pdf).

Rekomendacija žinių gilinimui. Prekių tarifinio klasifikavimo žinios yra būtinos kiekvienam verslui, susiduriančiam su muitinės formalumais, o visų pirma - importuotojams, eksportuotojams ir muitinės tartpininkams. Kviečiame gilinti žinias išklausant išsamų kursą "Prekių tarifinio klasifikavimo mokymas".

Primename, kad teisės aktai nuolat keičiami ir praktikoje taikydami mokymuose įgytas žinias, nepamirškite patikrinti pakeitimus ir remtis tik aktualia teisės akto versija.
ES teisės aktų paieška https://eur-lex.europa.eu/homepage.html 
LR teisės aktų paieška https://www.e-tar.lt/portal/index.html 

Resources are available after purchase.

Comments ()

en
The classification of goods – It’s what you don’t know that brings you in trouble
26-03-2023

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

Christopher Matt

classification
en
The classification of goods – It’s what you don’t know that brings you in trouble
26-03-2023

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

Christopher Matt

classification
en, lt
Classification of a pipe transportation device: an article of aluminium or a container?
12-03-2023

Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

Ingrida Kemežienė

classification
en, lt
Classification of a pipe transportation device: an article of aluminium or a container?
12-03-2023

Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

Ingrida Kemežienė

classification
en, lt
Classification of inflatable couches: furniture or camping equipment?
12-03-2023

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

Ingrida Kemežienė

classification
en, lt
Classification of inflatable couches: furniture or camping equipment?
12-03-2023

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

Ingrida Kemežienė

classification
en
Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

classification
en
Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert

classification
en
Advance Rulings on Tariff Classification: What? Why? Where?
01-03-2023

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

Taichi Kawazoe

classification
en
Advance Rulings on Tariff Classification: What? Why? Where?
01-03-2023

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

Taichi Kawazoe

classification
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