Leidinys

Išsaugoti
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, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage the risk and compliance).

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, LCPA, Lithuania
Dr Gediminas Valantiejus, LCPA, 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
Jessica Yang, JY XBorder Consulting Ltd, Switzerland/the United Kingdom
Samuel Draginich, Amazon EU, Luxembourg

We will be happy to answer your questions. Contact: info@lcpa.lt  

Best regards,
Lithuanian Customs Practitioners Association (LCPA)
www.lcpa.lt/en

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 Lithuanian Customs Practitioners Association (LCPA) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to LCPA. 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 LCPA.

Remuneration. LCPA is a non-profit body. Editorial board membership is organized on a non-remunerated basis, conferring honorary status. The revenue is intended to cover the publishing costs.

Procedure upon violation. LCPA 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. LCPA 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 LCPA 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.

Contactinfo@lcpa.lt  

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@lcpa.lt

Dear Reader,

If you had the chance to talk to an expert who was working on the Union Customs Code (UCC), what would you ask? Questions we asked: what suggestions of yours do we find in the UCC? What are you especially proud of about the UCC? What could have been done differently? What would be your advice for users of the UCC? Grab a cup of coffee and enjoy our interview with Michael Lux.

In this issue of the journal, the key topic is case-law. Procedural fairness, forced labour, export control measures and classification of goods, royalty fee and other valuation-related issues, the liability of a customs broker (representative), tariff classification and the main feature of a product - insights on these topics were shared during the 11th Authors' Meeting. We invite you to learn which court cases were selected and which aspects were paid attention to by experts from various countries. 

Moreover, we invite you to read articles about the latest CJEU decisions concerning customs valuation and the concept of ‘related persons’; the use of customs valuation databases and the selection of identical or similar goods; and the financial consequences of indirect customs representation mode in the EU. Also, let’s consider together the answer to the question, ‘can you appeal if you disagree with the CN code recommendation issued by the Customs Laboratory?’. 

Customs brokers is another topic, which we were interested in looking at. We share views and news from the United Kingdom, Germany, Bulgaria, Lithuania, and Canada on aspects such as: should the profession be licensed, what services customs brokers should (or should not) provide, and how the profession is adapting to the ever-changing trade and legal environment. Moreover, we look at the standards, which set the norms aimed at ensuring the quality of the services. We also draw importers' attention to four common misconceptions in the relationship between importers and customs brokers.

Declarants might be interested in deepening their knowledge by reading ‘Types of import and export declarations in the EU: have you set the code correctly?’. Academics and students might get new ideas by reading ‘Customs Control Club: What customs should not be, what customs is today, and what customs should be tomorrow?’. Those interested in global harmonisation of rules, should not miss the article ‘Mission possible: how the WTO Valuation Agreement strikes a balance between trade facilitation and customs regulation’. 

Finally, the customs-related news from Ukraine, where colleagues are working under the conditions of war are, for us, a source of strength, courage and inspiration. Ukraine will soon join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods. As the authors note, ‘this can greatly speed up logistics, especially in wartime’.

There are definetely more insightful readings. On behalf of my colleagues on the editorial board, we hope you enjoy this edition. 

Your comments are always more than welcome under info@lcpa.lt or in the comments section of each online article.

Enrika Naujoke
Member of Editorial Board
Director of Lithuanian Customs Practitioners Asociation

en
Insights from judgements of the courts
2022-08-16

Procedural fairness, forced labour, export control measures and classification of goods, royalty fee and other valuation-related issues, the liability of a customs broker (representative), tariff classification and the main feature of a product - insights on these topics were shared during the 11th Authors’ Meeting. We invite you to learn which court cases were selected and which aspects were paid attention to by experts from various countries – the United States of America, Ukraine, France, Bulgaria, Israel, and Lithuania.

žinių šaltiniai
en
Insights from judgements of the courts
2022-08-16

Procedural fairness, forced labour, export control measures and classification of goods, royalty fee and other valuation-related issues, the liability of a customs broker (representative), tariff classification and the main feature of a product - insights on these topics were shared during the 11th Authors’ Meeting. We invite you to learn which court cases were selected and which aspects were paid attention to by experts from various countries – the United States of America, Ukraine, France, Bulgaria, Israel, and Lithuania.

žinių šaltiniai
en
EU law news: June/July 2022
2022-07-31

News in week 30: restrictive measures in view of Russia’s actions destabilising the situation in Ukraine extended until 31 January 2023; European Commission answers questions about Russian gold import ban; definitive anti-dumping duty on imports of molybdenum wire originating in China; definitive anti-dumping duty on imports of mono ethylene glycol originating in the USA and the Kingdom of Saudi Arabia; investigation concerning possible circumvention of the anti-dumping measures on imports of certain hot rolled stainless steel sheets and coils originating in Indonesia; updated lists of products of animal origin subject to official controls at border control posts; and more news!

teisė nacionalinė
en
EU law news: June/July 2022
2022-07-31

News in week 30: restrictive measures in view of Russia’s actions destabilising the situation in Ukraine extended until 31 January 2023; European Commission answers questions about Russian gold import ban; definitive anti-dumping duty on imports of molybdenum wire originating in China; definitive anti-dumping duty on imports of mono ethylene glycol originating in the USA and the Kingdom of Saudi Arabia; investigation concerning possible circumvention of the anti-dumping measures on imports of certain hot rolled stainless steel sheets and coils originating in Indonesia; updated lists of products of animal origin subject to official controls at border control posts; and more news!

teisė nacionalinė
en
Lietuviška „Baltic Master“ byla Teisingumo teisme: dar kartą apie susijusius asmenis ir PREMI duomenų naudojimą
2022-07-31

Europos Sąjungos teisingumo teismas (ESTT) 2022-06-13 priėmė sprendimą UAB „Baltic Master“ byloje (C-599/20), kurioje pasisakė dviem sąlyginai nesusijusiais klausimais. Pirmas – ar muitinė privalo nustatyti objektyvų teisinį ryšį tarp pirkėjo ir pardavėjo tam, kad laikytų juos susijusiais asmenimis. Antras – ar muitinė gali remtis vienintelio PREMI rasto palyginamojo sandorio verte, paneigdama deklaruotos prekių (oro kondicionavimo įrenginių) vertės tinkamumą. Straipsnyje aptarsime ESTT pateiktus išaiškinimus ir lauksime nacionalinio – Lietuvos vyriausiojo administracinio teismo (LVAT) – verdikto.

Monika Bielskienė

vertė
en
Lietuviška „Baltic Master“ byla Teisingumo teisme: dar kartą apie susijusius asmenis ir PREMI duomenų naudojimą
2022-07-31

Europos Sąjungos teisingumo teismas (ESTT) 2022-06-13 priėmė sprendimą UAB „Baltic Master“ byloje (C-599/20), kurioje pasisakė dviem sąlyginai nesusijusiais klausimais. Pirmas – ar muitinė privalo nustatyti objektyvų teisinį ryšį tarp pirkėjo ir pardavėjo tam, kad laikytų juos susijusiais asmenimis. Antras – ar muitinė gali remtis vienintelio PREMI rasto palyginamojo sandorio verte, paneigdama deklaruotos prekių (oro kondicionavimo įrenginių) vertės tinkamumą. Straipsnyje aptarsime ESTT pateiktus išaiškinimus ir lauksime nacionalinio – Lietuvos vyriausiojo administracinio teismo (LVAT) – verdikto.

Monika Bielskienė

vertė
en
Customs broker’s profession: views and news
2022-07-24

The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.

Arne Mielken, Michael Tomuscheit, Peter Mitchell

atstovavimas muitinėje
en
Customs broker’s profession: views and news
2022-07-24

The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.

Arne Mielken, Michael Tomuscheit, Peter Mitchell

atstovavimas muitinėje
en
Customs strategies at the heart of international business development
2022-07-20

In the year 2021, there has been a major breakdown in the customs practices in the EU and the changes will continue over the next years for many reasons: data provisions and data quality will become the new hobbyhorse for customs authorities, more significant facilitations will be granted to companies who have the AEO status for e-commerce flows, etc. We provide a brief overview of the changes, highlight the role of customs experts in turning challenges into opportunities, and share some thoughts on what is needed to become a member of the big family united under the customs topic.

Christophe Pereira

e-komercija, e-muitinė
en
Customs strategies at the heart of international business development
2022-07-20

In the year 2021, there has been a major breakdown in the customs practices in the EU and the changes will continue over the next years for many reasons: data provisions and data quality will become the new hobbyhorse for customs authorities, more significant facilitations will be granted to companies who have the AEO status for e-commerce flows, etc. We provide a brief overview of the changes, highlight the role of customs experts in turning challenges into opportunities, and share some thoughts on what is needed to become a member of the big family united under the customs topic.

Christophe Pereira

e-komercija, e-muitinė
en
ESTT išaiškinimai dėl tapačių ar panašių prekių parinkimo muitinei vertei nustatyti
2022-08-23

Muitinės darbe reikalingas ypatingas kruopštumas analizuojant faktus, renkant informaciją ir įrodymus, kad būtų galima pritaikyti kurį iš antrinių muitinio įvertinimo metodų. Muitinės darbuotojai be kita ko, turi peržiūrėti visus prieinamus informacijos šaltinius ir duomenų bazes. Ar muitinei privaloma tikrinti ES prižiūrimas informacines sistemas? Ar prekių verčių palyginimo tikslais gali būti neatsižvelgiama į tapačias ar panašias to paties prekybininko importuotas prekes (kurių vertė nebuvo ginčijama)? Koks yra laikotarpis, kuriuo prekės laikomos importuotomis „tuo pačiu arba maždaug tuo pačiu metu“? Apžvelkime Europos Sąjungos Teisingumo Teismo (ESTT) atsakymus į šiuos klausimus.

Georgi Goranov

vertė
en
ESTT išaiškinimai dėl tapačių ar panašių prekių parinkimo muitinei vertei nustatyti
2022-08-23

Muitinės darbe reikalingas ypatingas kruopštumas analizuojant faktus, renkant informaciją ir įrodymus, kad būtų galima pritaikyti kurį iš antrinių muitinio įvertinimo metodų. Muitinės darbuotojai be kita ko, turi peržiūrėti visus prieinamus informacijos šaltinius ir duomenų bazes. Ar muitinei privaloma tikrinti ES prižiūrimas informacines sistemas? Ar prekių verčių palyginimo tikslais gali būti neatsižvelgiama į tapačias ar panašias to paties prekybininko importuotas prekes (kurių vertė nebuvo ginčijama)? Koks yra laikotarpis, kuriuo prekės laikomos importuotomis „tuo pačiu arba maždaug tuo pačiu metu“? Apžvelkime Europos Sąjungos Teisingumo Teismo (ESTT) atsakymus į šiuos klausimus.

Georgi Goranov

vertė
en
Mission possible: how the WTO Valuation Agreement strikes a balance between trade facilitation and customs regulation
2022-07-17

Customs valuation is one of the largest challenges in international trade. That is why the rules of customs valuation are set out in an international treaty. On the one hand, this is aimed at harmonizing the valuation rules, while on the other hand, it is aimed at protecting economic operators from the arbitrariness of the authorities and, ultimately, at helping traders. Does it really work in practice, and does it serve both public and private interests in international trade? In the article, the peculiarities of customs valuation are highlighted, which are especially important to consider for those who deal with developing and least-developed countries.

Rizwan Mahmood

teisė tarptautinė, vertė
en
Mission possible: how the WTO Valuation Agreement strikes a balance between trade facilitation and customs regulation
2022-07-17

Customs valuation is one of the largest challenges in international trade. That is why the rules of customs valuation are set out in an international treaty. On the one hand, this is aimed at harmonizing the valuation rules, while on the other hand, it is aimed at protecting economic operators from the arbitrariness of the authorities and, ultimately, at helping traders. Does it really work in practice, and does it serve both public and private interests in international trade? In the article, the peculiarities of customs valuation are highlighted, which are especially important to consider for those who deal with developing and least-developed countries.

Rizwan Mahmood

teisė tarptautinė, vertė
en
Kavos pertraukėlė su… Michael Lux
2022-07-17

Jeigu turėtumėte galimybę pasikalbėti su ekspertu, rengusiu Sąjungos muitinės kodeksą (SMK), ko paklaustumėte? … Klausimai, kuriuos mes uždavėme: Kokie Jūsų pasiūlymai yra įtraukti į SMK? Kuo ypač didžiuojatės? Ką buvo galima padaryti kitaip? Ką patartumėte besinaudojantiems SMK? Ir daugiau! Čiupkite puodelį kavos ir pasimėgaukite pokalbiu su Michael Lux.

Michael Lux, Enrika Naujokė

teisė nacionalinė, žinių šaltiniai
en
Kavos pertraukėlė su… Michael Lux
2022-07-17

Jeigu turėtumėte galimybę pasikalbėti su ekspertu, rengusiu Sąjungos muitinės kodeksą (SMK), ko paklaustumėte? … Klausimai, kuriuos mes uždavėme: Kokie Jūsų pasiūlymai yra įtraukti į SMK? Kuo ypač didžiuojatės? Ką buvo galima padaryti kitaip? Ką patartumėte besinaudojantiems SMK? Ir daugiau! Čiupkite puodelį kavos ir pasimėgaukite pokalbiu su Michael Lux.

Michael Lux, Enrika Naujokė

teisė nacionalinė, žinių šaltiniai
en
Muitinės tarpininko profesija: nacionaliniai ypatumai ES
2022-07-17

Muitinės tarpininkų (dar vadinamų „muitinės atstovais“, „muitinės agentais“) profesijos svarba tarptautinėje tiekimo grandinėje auga. Sudėtingoje ir nuolat kintančioje teisinėje, technologinėje ir geopolitinėje aplinkoje jie padeda prekybininkams, muitinei ir tarnauja visuomenei, atlikdami pirminę prekybos atitikties kontrolę prieš pateikiant duomenis deklaracijoje. Žinių ir etikos reikalavimai šioje profesijoje yra aukšti, tad svarbus yra standartizavimo klausimas. Apžvelgiame kai kuriuos standartus ir kelių ES valstybių narių nacionalinius skirtumus bei dalinamės mintimis šia tema.

Assoc Prof Dr Momchil Antov, Enrika Naujokė, Athanassios Pantazis

atstovavimas muitinėje
en
Muitinės tarpininko profesija: nacionaliniai ypatumai ES
2022-07-17

Muitinės tarpininkų (dar vadinamų „muitinės atstovais“, „muitinės agentais“) profesijos svarba tarptautinėje tiekimo grandinėje auga. Sudėtingoje ir nuolat kintančioje teisinėje, technologinėje ir geopolitinėje aplinkoje jie padeda prekybininkams, muitinei ir tarnauja visuomenei, atlikdami pirminę prekybos atitikties kontrolę prieš pateikiant duomenis deklaracijoje. Žinių ir etikos reikalavimai šioje profesijoje yra aukšti, tad svarbus yra standartizavimo klausimas. Apžvelgiame kai kuriuos standartus ir kelių ES valstybių narių nacionalinius skirtumus bei dalinamės mintimis šia tema.

Assoc Prof Dr Momchil Antov, Enrika Naujokė, Athanassios Pantazis

atstovavimas muitinėje
en
Customs Control Club: What customs should not be, what customs is today, and what customs should be tomorrow?
2022-07-03

This year, the D. A. Tsenov Academy of Economics created a Customs Control Club. The main idea of it is for students to understand why customs is an important factor in international trade and what its significance is for the state and society. At the end of the first season, students were asked to write an essay on what customs should not be, what customs is today, and what customs should be tomorrow.

Neli Doinova, Bogomila Kadieva, Neirin Remzi, Isabella Alenina, Todor Doychev

žinių šaltiniai
en
Customs Control Club: What customs should not be, what customs is today, and what customs should be tomorrow?
2022-07-03

This year, the D. A. Tsenov Academy of Economics created a Customs Control Club. The main idea of it is for students to understand why customs is an important factor in international trade and what its significance is for the state and society. At the end of the first season, students were asked to write an essay on what customs should not be, what customs is today, and what customs should be tomorrow.

Neli Doinova, Bogomila Kadieva, Neirin Remzi, Isabella Alenina, Todor Doychev

žinių šaltiniai
en
Importo ir eksporto deklaracijų tipai: ar teisingai nustatėte kodą?
2022-06-19

Prekių importo arba eksporto atveju bendrojo administracinio dokumento (BAD) 1 langelio 1 skiltyje rašome vieną iš šių kodų: IM, EX, EU, CO. Tai kodai, nurodantys, su kokiomis šalimis ar teritorijomis vykdant prekybą gabenama siunta, koks yra prekių muitinis statusas. Apžvelkime, ką kuris kodas reiškia ir kokiais atvejais turi būti naudojamas.

Zofija Pečiukonienė

muitinės deklaracija
en
Importo ir eksporto deklaracijų tipai: ar teisingai nustatėte kodą?
2022-06-19

Prekių importo arba eksporto atveju bendrojo administracinio dokumento (BAD) 1 langelio 1 skiltyje rašome vieną iš šių kodų: IM, EX, EU, CO. Tai kodai, nurodantys, su kokiomis šalimis ar teritorijomis vykdant prekybą gabenama siunta, koks yra prekių muitinis statusas. Apžvelkime, ką kuris kodas reiškia ir kokiais atvejais turi būti naudojamas.

Zofija Pečiukonienė

muitinės deklaracija
en
Ukraine customs-related news: June/July 2022
2022-06-30

News at a glance: cancellation of quotas and established licensing for export of rye and fertilisers; invitation to Ukraine to join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods; expanded list of goods prohibited for export; EU and UK suspend import duties on Ukrainian goods; new rules of administrative responsibility for infringements of customs formalities; and more news.

Iryna Pavlenko, Oleg Kyryievskyi

teisė nacionalinė
en
Ukraine customs-related news: June/July 2022
2022-06-30

News at a glance: cancellation of quotas and established licensing for export of rye and fertilisers; invitation to Ukraine to join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods; expanded list of goods prohibited for export; EU and UK suspend import duties on Ukrainian goods; new rules of administrative responsibility for infringements of customs formalities; and more news.

Iryna Pavlenko, Oleg Kyryievskyi

teisė nacionalinė
en
Financial consequences of indirect customs representation mode in the EU
2022-06-26

According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.

Anouck-Préscillia Biernaux

atstovavimas muitinėje
en
Financial consequences of indirect customs representation mode in the EU
2022-06-26

According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.

Anouck-Préscillia Biernaux

atstovavimas muitinėje
en
Ar skųsti Muitinės laboratorijos rekomendaciją dėl prekių klasifikavimo, su kuria nesutinkate?
2022-06-21

Norėdami pasitikrinti, ar teisingai klasifikuojate prekę, galite kreiptis į Muitinės laboratoriją dėl kodo nustatymo. Tačiau nustatytas prekės kodas gali nesutapti su Jūsų, o Jūs – galite nesutikti su tokiu kodu. Kaip elgtis tokiu atveju: ar ignoruoti rekomendacinę Muitinės laboratorijos išvadą, ar geriau skųsti? Ir, ar apskritai galima skųsti tokias teisiškai neprivalomas išvadas? Pastaruoju klausimu Lietuvos Vyriausiasis Administracinis Teismas (LVAT) pateikė išaiškinimus.

Enrika Naujokė

klasifikavimas
en
Ar skųsti Muitinės laboratorijos rekomendaciją dėl prekių klasifikavimo, su kuria nesutinkate?
2022-06-21

Norėdami pasitikrinti, ar teisingai klasifikuojate prekę, galite kreiptis į Muitinės laboratoriją dėl kodo nustatymo. Tačiau nustatytas prekės kodas gali nesutapti su Jūsų, o Jūs – galite nesutikti su tokiu kodu. Kaip elgtis tokiu atveju: ar ignoruoti rekomendacinę Muitinės laboratorijos išvadą, ar geriau skųsti? Ir, ar apskritai galima skųsti tokias teisiškai neprivalomas išvadas? Pastaruoju klausimu Lietuvos Vyriausiasis Administracinis Teismas (LVAT) pateikė išaiškinimus.

Enrika Naujokė

klasifikavimas
en
Four common misconceptions in the relationship between importers and customs brokers
2022-06-16

Importers often try to avoid customs clearance processes, relying entirely on the customs broker. On the one hand, the broker is a customs expert, possesses relevant experience and, ultimately, receives a commission for his/her work. It seems that the importer should not be involved in the processes managed by the customs broker. On the other hand, such self-exclusion can result in very unpleasant financial and reputational consequences. This article considers the most common misconceptions of importers in cooperation with customs brokers, which cause losses for both sides.

Peter Mitchell

atitikties ir rizikos valdymas, atstovavimas muitinėje
en
Four common misconceptions in the relationship between importers and customs brokers
2022-06-16

Importers often try to avoid customs clearance processes, relying entirely on the customs broker. On the one hand, the broker is a customs expert, possesses relevant experience and, ultimately, receives a commission for his/her work. It seems that the importer should not be involved in the processes managed by the customs broker. On the other hand, such self-exclusion can result in very unpleasant financial and reputational consequences. This article considers the most common misconceptions of importers in cooperation with customs brokers, which cause losses for both sides.

Peter Mitchell

atitikties ir rizikos valdymas, atstovavimas muitinėje
en
Nauja Access2Markets: Rusijos ir Baltarusijos įvesti eksporto draudimai
2022-06-05

Reaguodamos į ES ir kitų šalių sankcijas, Rusija ir Baltarusija uždraudė eksportuoti tam tikrus produktus į „nedraugiškas šalis“. Todėl yra produktų, kurių įvežimo ES neriboja, tačiau jų importuoti nepavyks, nes juos uždrausta išvežti iš eksportuojančios šalies. Kaip sužinoti, kurių prekių eksportas yra ribojamas? Informacija apie šių šalių taikomus eksporto draudimus, apribojimus ir tarifus jau yra Access2Markets duomenų bazėje.

Enrika Naujokė

e-muitinė
en
Nauja Access2Markets: Rusijos ir Baltarusijos įvesti eksporto draudimai
2022-06-05

Reaguodamos į ES ir kitų šalių sankcijas, Rusija ir Baltarusija uždraudė eksportuoti tam tikrus produktus į „nedraugiškas šalis“. Todėl yra produktų, kurių įvežimo ES neriboja, tačiau jų importuoti nepavyks, nes juos uždrausta išvežti iš eksportuojančios šalies. Kaip sužinoti, kurių prekių eksportas yra ribojamas? Informacija apie šių šalių taikomus eksporto draudimus, apribojimus ir tarifus jau yra Access2Markets duomenų bazėje.

Enrika Naujokė

e-muitinė
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