Leidinys

Išsaugoti
Rodoma 1-1621
Apie leidinį

Dear Reader,

Customs formalities cover global supply chains from the country of exportation to the country of importation. The legal rules to be addressed on the way are extensive (tariff, non-tariff, safety, etc.). They vary across countries and regions, change constantly, and often are inaccessible because of the language barrier and/ or unavailability online. 

Businesses aim to arrange customs formalities in the most cost-effective way, taking into account tariff preferences, the variety of customs procedures, and the simplifications. Therefore, the task to ensure compliant and cost-effective customs formalities is a complex one and any customs-related topic is in the scope of the journal. 

At the core of the Customs Compliance & Risk Management Journal for Practitioners in Europe are these keywords: up-to-date customs knowledge, compliance, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage compliance and risks).

The first bi-monthly issue was released at the end of March 2020. Stakeholders - business, customs, academia, and others - from all over the world are invited to read the journal and to contribute articles.

The Editorial Board:
Enrika Naujokė, CC Learning, UAB, Lithuania
Dr David Savage, Ireland
Roberto Raya da Silva, Raya Consult, Brazil
Prof Dr Borys Kormych, National University 'Odesa Law Academy', Ukraine
Dr Ilona Mishchenko, National University 'Odesa Law Academy', Ukraine
Samuel Draginich, Amazon EU, Luxembourg
Ira Reese, Global Security and Innovative Solutions, the USA
Mark Rowbotham, Portcullis ISC, the UK
Omer Wagner, Israel
Svitlana Siurik, Belgium

We will be happy to answer your questions. Contact us: info@customslcear.net  

Best regards,
Editorial Board

Naudojimo sąlygos

Terms and Conditions

Responsibility for the content. The information contained in the Customs Compliance & Risk Management Journal for Practitioners in Europe is for general information purposes only and cannot be construed as legal advice, conclusion or consultation. The publisher CC Learning, UAB (CustomsClear, the Publisher) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to the Publisher. The paid articles of the journal are only for the use of those who have acquired them lawfully. The originals or copies of the articles may not be distributed, sold, rented, lent or otherwise transferred without the written consent of CustomsClear.

Procedure upon violation. The Publisher will make every effort to resolve any disputes in a consensual manner and therefore asks to be notified (using the contact details provided) of any conflict or misunderstanding before other steps are taken.

Disclaimer. The Publisher accepts no liability for the quality of the information provided or for it being correct, complete or up-to-date. It is the sole responsibility of the authors themselves to ensure compliance with intellectual property rights. We expect authors to indemnify and hold the CustomsClear harmless from any loss, damage, claim, expense or costs, that may be incurred or sustained in connection with or in any way arising out as a result of intellectual property violation claims.

Contact: info@customsclear.net 

Informacija autoriams

Information for Authors

Writing an article is a great way to share your knowledge and, if relevant, to inform readers about your expertise in a particular field of Customs.

Articles are contributed on a non-remunerated basis. Thanking you for your contribution, we will invite you to meet other authors in bimonthly online meetings.

The ISSN 2669-2171 number can be used for academic purposes.

Reader

The reader of the journal is a practitioner dealing with customs-related questions first of all in business. She or he might be a beginner or experienced one. Therefore, please write for practitioners, delivering your message in a simple and clear way. 

Language 

The main language of the journal is English. However, practitioners in many countries do not speak English, therefore, we encourage to write the article in several languages up to your choice.

Structure and length

Please start with about 3-5 sentences introducing what is your article about. Structure the article in short paragraphs, use subtitles. At the end of the article (and/ or in the author’s profile), you may introduce your organisation and services.

The length of the article is up to your choice, the most important is to clearly deliver the knowledge/ the main message to the reader (there are articles of 1000 and of 3000 words, it can be less or more). 

Author’s profile

Additionally, you may send us a picture and a description of the author for the author's profile. The author's profile opens when you click on the author’s name in the article. 

Note

Please also read 'About the Journal' and 'Terms and Conditions'.

Contacts

We will be happy to answer your questions. Please contact us by info@customsclear.net

Dear Readers,

On behalf of my colleagues on the Board of Editors, I would like to extend a welcome to our 11th edition. 

There is an apocryphal Chinese curse that is often quoted in the English language media – “may you live in interesting times”. Well, perhaps this curse was aimed at mankind in 2021! Though COVID-19 and its troublesome variants continue to provide us with a lot of ‘interesting times’, it is difficult to take one’s eyes off the world of international trade right now given there is so much happening.

From my perspective as a customs consultant living in Ireland this is something I can definitely attest to. On the one hand, we are currently confronted by the apparent impasse of the EU and the UK regarding the Northern Ireland Protocol which by all accounts could lead to the suspension of the EU-UK trade agreement, but on the other hand, we see the EU and the USA burying the hatchet on protracted disputes that caused much economic disruption on both sides of the Atlantic ocean. As if these issues were not interesting enough, the past few months have seen the UK issue the latest version of their Border Operating Model. We have seen a significant change to the Pan-Euro-Med convention. The actions of the regime in Belarus are having horrible consequences for thousands of desperate migrants; the EU imposes economic sanctions. And that’s just scratching the surface in Europe!

On behalf of my colleagues on the Editorial Board, I would like to express my gratitude to all the authors to contributed to this edition of the Customs Compliance and Risk Management Journal. This edition has a strong focus on getting the basics of your customs compliance right. Jessica Yang and Toby Spink have presented two articles aimed at those companies who have hitherto traded inside the EU’s Customs Union but as a result of Brexit, are confronted by new compliance requirements. Milda Stravinskė and Virginija Guobytė respectively deal with the fundamental issue of valuation in their articles. Dr Gediminas Valantiejus provides in-depth background and an examination of ECJ case C-706/20 – which really is a ‘must read’ for those interested in Customs Classification. Luis Gomez introduces the exciting world of Artificial Intelligence as applied to Customs Classification. Sam Draginich gives us a timely explanation about the pitfalls to avoid when using Preferential Trade Agreements. Also on the topic of origin, Zofija Pečiukonienė deals with the recent legislative changes regarding how trade from Oversea Countries and Territories (OTCs) is dealt with. Enrika Naujoke, Peter Mitchell and Momchil Antov shine a light on the activities of the Customs Broker and what this key player in supply chains can reasonably be expected to do. Kieran Gleeson introduces the topic of GVMS which is of crucial importance to those importing to or exporting from the UK by RoRo. In a further article, Momchil describes the role of a Customs representative in Bulgaria. Lourdes Catrain and Elena Theodoropoulou provide a very useful synopsis of the key elements from the recast of the EU dual-use Regulation. This is a critically important topic for EU exporters. Patrick Nieveler talks about how INFs – effectively the means of communication between the various EU national customs authorities really needs to be updated so as to accommodate more modern automated business practices to further unleash the potential of the customs union. Bhupendra Singh provides an interesting article on how Returned Goods Relief is administered in India. As usual, we are presented with the indispensable EU law updates. Similarly, Iryna Pavlenko and Oleg Kyryievskyi present updates from Ukraine. On the trade policy side, Andrius Košel provides a very pertinent article regarding the sanctions that the EU has applied to Belarus.

Finally, in a real coup for our publication, Jessica Yang interviews Timothy Lyons, author of one of the Bibles of Customs compliance for those of us living in the EU, i.e. EU Customs Law (published by Oxford EU Law Library). Do not miss the opportunity to meet the author at the Books on Customs webinar!

As an editorial group, we are very proud of the network we are part of. We would like to nurture the growth of our community, promote the sharing of expertise and encourage our readership to comment on articles they like. Furthermore, we a very much open to constructive comments!

On behalf of my colleagues on the editorial board, we hope you enjoy this edition. We wish you all a happy Christmas and all the very best for 2022.

Dr. David Savage

en
Ukraine news: October/November 2021
2021-11-29

News in international trade at a glance: IT platform Trade Defense of Ukraine; the possible changes in customs valuation; Ukraine is about to join Сommon Transit Convention; new safeguard investigation on imports of rock and/ or earth drilling tools regardless of country of origin; revision of the anti-dumping measures on imports of cement originating in Moldova and rods of carbon and other alloy steels originating in Belarus.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine news: October/November 2021
2021-11-29

News in international trade at a glance: IT platform Trade Defense of Ukraine; the possible changes in customs valuation; Ukraine is about to join Сommon Transit Convention; new safeguard investigation on imports of rock and/ or earth drilling tools regardless of country of origin; revision of the anti-dumping measures on imports of cement originating in Moldova and rods of carbon and other alloy steels originating in Belarus.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
EU law news: October/ November 2021
2021-11-27

News in week 47: CJEU ruling concerning the tariff classification of mastectomy bras; autonomous duties suspended on imports of certain industrial products into the Canary Islands; export authorisation for the exports of covid vaccines will be not required, the goods will be subject to export surveillance; PEM transitional rules of origin applicable between the EU and the Republic of Moldova; the 2022 edition of the Harmonized System Nomenclature is available online.

teisė
en
EU law news: October/ November 2021
2021-11-27

News in week 47: CJEU ruling concerning the tariff classification of mastectomy bras; autonomous duties suspended on imports of certain industrial products into the Canary Islands; export authorisation for the exports of covid vaccines will be not required, the goods will be subject to export surveillance; PEM transitional rules of origin applicable between the EU and the Republic of Moldova; the 2022 edition of the Harmonized System Nomenclature is available online.

teisė
en
Kavos pertraukėlė su… Timothy Lyons
2021-12-31

Tai straipsnis „Kavos pertraukėlės“ serijoje, kurioje kalbiname garsius žmones muitinės srityje. Džiaugiuosi galėdama pasikalbėti su Timothy Lyons, vyriausiuoju advokatu Anglijoje ir Velse, Airijos Respublikos advokatu ir Briuselio advokatūros nariu. Tie, kurie studijuoja ES muitų teisę, taip pat muitinės srities specialistai, Timothy žino dėl jo knygos „ES muitų teisė“ (angl. EU Customs Law), kurią išleido Oxford EU Law Library.

Jessica Yang, Timothy Lyons

žinių valdymas
en
Kavos pertraukėlė su… Timothy Lyons
2021-12-31

Tai straipsnis „Kavos pertraukėlės“ serijoje, kurioje kalbiname garsius žmones muitinės srityje. Džiaugiuosi galėdama pasikalbėti su Timothy Lyons, vyriausiuoju advokatu Anglijoje ir Velse, Airijos Respublikos advokatu ir Briuselio advokatūros nariu. Tie, kurie studijuoja ES muitų teisę, taip pat muitinės srities specialistai, Timothy žino dėl jo knygos „ES muitų teisė“ (angl. EU Customs Law), kurią išleido Oxford EU Law Library.

Jessica Yang, Timothy Lyons

žinių valdymas
en
Lengvatinės prekybos susitarimų spąstai – per klaidą sumokėto muito grąžinimas
2022-01-23

Pagrindinis lengvatinės prekybos susitarimų principas yra paprastas: dvi ar daugiau šalių susitaria leisti prekiauti kilmės statusą turinčiomis prekėmis tarp šalių partnerių taikant nulinį arba sumažintą muito tarifą. Iš pirmo žvilgsnio viskas aišku, tačiau įgyvendinimas praktikoje - kas kita. Reikia atlikti daugybę žingsnių, kad lengvatinės prekybos susitarimas veiktų taip, kaip norima. Suklydus nors viename jų, gali tekti sumokėti pilną (nelengvatinę) muito sumą.

Samuel Draginich

kilmė, rizikos valdymas
en
Lengvatinės prekybos susitarimų spąstai – per klaidą sumokėto muito grąžinimas
2022-01-23

Pagrindinis lengvatinės prekybos susitarimų principas yra paprastas: dvi ar daugiau šalių susitaria leisti prekiauti kilmės statusą turinčiomis prekėmis tarp šalių partnerių taikant nulinį arba sumažintą muito tarifą. Iš pirmo žvilgsnio viskas aišku, tačiau įgyvendinimas praktikoje - kas kita. Reikia atlikti daugybę žingsnių, kad lengvatinės prekybos susitarimas veiktų taip, kaip norima. Suklydus nors viename jų, gali tekti sumokėti pilną (nelengvatinę) muito sumą.

Samuel Draginich

kilmė, rizikos valdymas
en
Why should importers care to provide quality information to their brokers?
2021-11-24

Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs brokers operate in Canada and the EU; and why importers should care to provide quality information to their brokers.

Peter Mitchell, Enrika Naujokė, Assoc Prof Dr Momchil Antov

muitinės tarpininkas, rizikos valdymas
en
Why should importers care to provide quality information to their brokers?
2021-11-24

Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs brokers operate in Canada and the EU; and why importers should care to provide quality information to their brokers.

Peter Mitchell, Enrika Naujokė, Assoc Prof Dr Momchil Antov

muitinės tarpininkas, rizikos valdymas
en
Import taxes administered by customs: a short overview
2021-11-24

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade, Enrika Naujokė, Dr. Ilona Mishchenko

muitai, mokesčiai
en
Import taxes administered by customs: a short overview
2021-11-24

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade, Enrika Naujokė, Dr. Ilona Mishchenko

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

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, Toby Spink

IT sistemos, duomenų bazės, kilmė, rizikos valdymas
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
2021-11-23

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, Toby Spink

IT sistemos, duomenų bazės, kilmė, rizikos valdymas
en
UK and EU hauliers: get ready for GVMS 2022
2021-11-23

Brexit for EU and UK hauliers transporting goods in and out of the UK will really begin on January 1st 2022. Up until now goods imported or exported to and from the UK may have moved through the ports in some cases without the correct customs declarations. This was due to the lack of UK preparedness around Brexit as a whole. The Goods Vehicle Movement System (GVMS) will ensure this practice stops.

Kieran Gleeson

IT sistemos, duomenų bazės
en
UK and EU hauliers: get ready for GVMS 2022
2021-11-23

Brexit for EU and UK hauliers transporting goods in and out of the UK will really begin on January 1st 2022. Up until now goods imported or exported to and from the UK may have moved through the ports in some cases without the correct customs declarations. This was due to the lack of UK preparedness around Brexit as a whole. The Goods Vehicle Movement System (GVMS) will ensure this practice stops.

Kieran Gleeson

IT sistemos, duomenų bazės
en
Automatic classification of goods with machine learning
2021-11-20

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

IT sistemos, duomenų bazės, klasifikavimas
en
Automatic classification of goods with machine learning
2021-11-20

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

IT sistemos, duomenų bazės, klasifikavimas
en
Savarankiškos prekės ar kitų prekių reikmenys tarifinio klasifikavimo tikslais: ES Teisingumo Teismo vertinimai
2021-11-20

ES Teisingumo teismas, aiškindamas Kombinuotosios nomenklatūros (KN) nuostatas, ne kartą yra pabrėžęs, jog prekių tarifinį klasifikavimą lemiantis kriterijus paprastai turi būti nustatytas atsižvelgiant į šių prekių objektyvius požymius ir objektyvias savybes, kurie išvardyti KN pozicijos aprašyme ir skyriaus ar skirsnio pastabose. Tačiau prekės, turinčios savarankiškas savybes ir aiškią paskirtį, negali būti pripažintos kitų, su jomis susijusių prekių reikmenimis (priedais), ir klasifikuojamos kaip savarankiška prekė. Straipsnyje aptariama naujausia ES Teisingumo praktika, leidžianti atskirti savarankiškas prekes ar kitų prekių reikmenis tarifinio klasifikavimo tikslais bei papildanti ankstesnius išaiškinimus šiais klausimais.

Dr. Gediminas Valantiejus

klasifikavimas
en
Savarankiškos prekės ar kitų prekių reikmenys tarifinio klasifikavimo tikslais: ES Teisingumo Teismo vertinimai
2021-11-20

ES Teisingumo teismas, aiškindamas Kombinuotosios nomenklatūros (KN) nuostatas, ne kartą yra pabrėžęs, jog prekių tarifinį klasifikavimą lemiantis kriterijus paprastai turi būti nustatytas atsižvelgiant į šių prekių objektyvius požymius ir objektyvias savybes, kurie išvardyti KN pozicijos aprašyme ir skyriaus ar skirsnio pastabose. Tačiau prekės, turinčios savarankiškas savybes ir aiškią paskirtį, negali būti pripažintos kitų, su jomis susijusių prekių reikmenimis (priedais), ir klasifikuojamos kaip savarankiška prekė. Straipsnyje aptariama naujausia ES Teisingumo praktika, leidžianti atskirti savarankiškas prekes ar kitų prekių reikmenis tarifinio klasifikavimo tikslais bei papildanti ankstesnius išaiškinimus šiais klausimais.

Dr. Gediminas Valantiejus

klasifikavimas
en
The most unexpected customs risk that businesses faced
2021-11-18

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

Customs Practitioners Association

rizikos valdymas, žinių valdymas
en
The most unexpected customs risk that businesses faced
2021-11-18

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

Customs Practitioners Association

rizikos valdymas, žinių valdymas
en
The fall and partial rise of EU-US trading relations
2021-11-13

In spite of recent challenges, the EU-US trading relationship is underpinned by deeply integrated economies. The European Commission website describes this relationship as defining world trade and contributing as much as 40% to world GDP. Despite both the EU and the USA being modern developed economies, competition for global market share in addition societal changes brought about by an increase in globalisation has influenced trade policy. This has been particularly evident during the Trump presidency. This article tracks this difficult spell that we look to be emerging from and looks forward to what is hoped will be a détente in trade tensions between the two trading powerhouses on either side of the Atlantic Ocean.

Dr. David Savage

prekybos politika
en
The fall and partial rise of EU-US trading relations
2021-11-13

In spite of recent challenges, the EU-US trading relationship is underpinned by deeply integrated economies. The European Commission website describes this relationship as defining world trade and contributing as much as 40% to world GDP. Despite both the EU and the USA being modern developed economies, competition for global market share in addition societal changes brought about by an increase in globalisation has influenced trade policy. This has been particularly evident during the Trump presidency. This article tracks this difficult spell that we look to be emerging from and looks forward to what is hoped will be a détente in trade tensions between the two trading powerhouses on either side of the Atlantic Ocean.

Dr. David Savage

prekybos politika
en
Sanctions against the regime in Belarus
2021-11-13

Sanctions are applied to restrict the movement of money, goods, and services to/from the sanctioned country; travel bans may apply to certain persons. Current developments and the new regulatory framework are increasingly affecting businesses in the international trade and logistics sectors. Let's take a look at what is significant for businesses to pay attention to.

Andrius Košel

apribojimai, kliūtys prekybai
en
Sanctions against the regime in Belarus
2021-11-13

Sanctions are applied to restrict the movement of money, goods, and services to/from the sanctioned country; travel bans may apply to certain persons. Current developments and the new regulatory framework are increasingly affecting businesses in the international trade and logistics sectors. Let's take a look at what is significant for businesses to pay attention to.

Andrius Košel

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

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, Toby Spink

kilmė, rizikos valdymas, tranzitas
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
2021-10-30

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, Toby Spink

kilmė, rizikos valdymas, tranzitas
en
Nuolaidos, momentiniai išpardavimai ir prekių muitinė vertė
2021-10-30

Dažnai prekyboje susiduriama su įvairiomis nuolaidomis. Kai sandoris yra tarptautinis ir taikomos muitų teisės nuostatos, reikalinga nustatyti muitinę vertę ir įvertinti prekių kainai taikomos nuolaidos priimtinumą.

Milda Stravinskė

vertė
en
Nuolaidos, momentiniai išpardavimai ir prekių muitinė vertė
2021-10-30

Dažnai prekyboje susiduriama su įvairiomis nuolaidomis. Kai sandoris yra tarptautinis ir taikomos muitų teisės nuostatos, reikalinga nustatyti muitinę vertę ir įvertinti prekių kainai taikomos nuolaidos priimtinumą.

Milda Stravinskė

vertė
en
Naujasis Muitinio įvertinimo sąvadas
2021-10-30

Publikuota nauja Europos Komisijos Muitinio įvertinimo sąvado (Kompendiumas) redakcija. Pagrindinis Kompendiumo tikslas - suteikti paramą valstybių narių muitinių administracijoms, siekiant užtikrinti vieningą ir teisingą muitinio įvertinimo principų ir bendrųjų nuostatų taikymą. Kita vertus, verslo prievolė - teisingas prekių muitinės vertės deklaravimas, todėl šis dokumentas naudingas ir verslo bendruomenei. Trumpai apžvelkime, kaip susiklostė poreikis tokiam dokumentui ir kas pateikiama naujoje jo versijoje.

Virginija Guobytė

vertė
en
Naujasis Muitinio įvertinimo sąvadas
2021-10-30

Publikuota nauja Europos Komisijos Muitinio įvertinimo sąvado (Kompendiumas) redakcija. Pagrindinis Kompendiumo tikslas - suteikti paramą valstybių narių muitinių administracijoms, siekiant užtikrinti vieningą ir teisingą muitinio įvertinimo principų ir bendrųjų nuostatų taikymą. Kita vertus, verslo prievolė - teisingas prekių muitinės vertės deklaravimas, todėl šis dokumentas naudingas ir verslo bendruomenei. Trumpai apžvelkime, kaip susiklostė poreikis tokiam dokumentui ir kas pateikiama naujoje jo versijoje.

Virginija Guobytė

vertė
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