Leidinys

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s … well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which … is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.

News at a glance: ban on export of fuel wood; cooperation Ukraine - UK, Ukraine - U.S.; anti-dumping and safeguard measures; new Customs tariff; Common transit comes into effect.

News in week 47: EU-Ukraine approximation of customs legislation; the WCO Symposia Series 'Visualising a greener HS to support environmentally sustainable trade'; updates of anti-dumping measures … applicable to bicycles and ceramic tiles from China; and more news!

„Muitų teisės aiškinimas ir su tuo susiję iššūkiai verslui“ buvo tema, aptarta 13-ame autorių susitikime. Dalyviai iškėlė daug įdomių ir svarbių su šia tema susijusių aspektų: iššūkiai naudojant … formuluotes ir net skyrybos ženklus; teisinių pokyčių pagrindo supratimo svarbą; teisės aiškinimas vs pirmiausia supratimas, kokį produktą turime; teisinio aiškumo trūkumas apibrėžiant atsakomybę ir įsipareigojimus; poreikis labiau supaprastinti formalumus; kaip turi vystytis teisė, kad būtų galima įgyvendinti efektyviausios muitinės sienos pasaulyje viziją.

Kombinuotoji nomenklatūra kasmet atnaujinama ir verslas turėtų pasitikrinti, ar nėra pakeitimų, susijusių su importuojamomis ar eksportuojamomis prekėmis. Jau patvirtinta KN redakcija, kuri bus … taikoma 2023 m. Apžvelkime svarbesnes naujoves, kurių nėra daug - įvesti 42 nauji KN kodai, panaikinti 23 KN kodai.

ES oficialiajame leidinyje paskelbus tam tikrą komunikatą, turi būti atšaukiami privalomosios tarifinės informacijos (PTI) sprendimai, jei jie nebeatitinka muitinės nomenklatūros aiškinimo pagal … nurodytas tarptautines tarifines priemones. Š. m. spalio pabaigoje buvo paskelbtas naujausias komunikatas. Apžvelkime, kokias jame randame aktualijas, svarbias tiek verslui, tiek Lietuvos muitinei. Pavyzdžiui, kur klasifikuoti buityje naudojamas plastikines drabužių pakabas? Arba, kaip dėl skaitmeninio išmaniojo rašiklio-tušinuko klasifikavimo?

Teisinė atsakomybė yra viena iš priežasčių, kodėl žmonės susilaiko nuo netinkamų veiksmų ar veiklos. Niekas nenori būti nubaustas, jau nekalbant apie įkalinimą, taip pat ir tarptautinės tiekimo … grandinės dalyviai. Taigi, ką muitinės reikalavimų laikymasis reiškia tiems, kurie dalyvauja tarptautinėje prekyboje? Kokių taisyklių reikia laikytis?

Obviously, customs could not stay aside from all the processes related to the economic downturn, being an important element in the global supply chain. Customs regulation can significantly affect … the course and results of international trade in both directions: either to aggravate problems or to contribute to their solution. What customs trends can be identified today?

Verslo procesų skaitmenizavimo priežiūra yra ypač didelis iššūkis vadovams, atsakingiems už muitinę ir tarptautinę prekybą, papildomai prie tų iššūkių, kuriuos kelia prekybos karai, Brexit ir … sankcijos - nuolatinių pokyčių šaltiniai. Tai, kokią įtaką skaitmenizavimas daro gamybos, pirkimų, platinimo ir logistikos procesams, susijusiems su muitų ir tarptautinės prekybos teise, rodo rimtų pokyčių būtinybę. Skaitmenizavimas - tai galimybė efektyviems ateities sprendimams. Tad ką svarbu apgalvoti...?

“Rather than discussing the ways in which you can or must interpret Union law, I want to make you reflect on the different ways in which such legislation is formulated and thus creates a wider … or smaller scope for administrations and national legislators, and may be the source of divergent treatment within the single market.” – with these words, Michael Lux opened the exchange of views on the topic "Interpretation of customs law: the most challenging aspects for business" at the 13th Authors’ Meeting. So which legal formulations lead to different treatments in the EU Member States?

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in … some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Tariff classification is never simple. This is a complex process that has been always causing complications and misunderstandings. It may seem that persons over the years should have learned … to avoid problems when classifying goods. However, in practice the further it goes, the more complicated it becomes. In this article, we offer to get acquainted with one such example that confirms this statement.

Lawyers are often called by importers and exporters when something goes wrong. A customs lawyer with many years of experience representing clients in disputes with customs and in the courts is … an invaluable source of compliance knowledge. However, solving disputes in appeal procedures and subsequently in the courts is a long and costly process (and there is no success guarantee); therefore, be proactive, talk to a lawyer or a consultant beforehand about what and why can go wrong and take actions to prevent the issues.

The areas requiring customs compliance are of a very technical nature. To get it right, a systematic approach is required. In this article, we present the ‘Tariff classification toolkit’, developed … by the author. This is a generic version of a toolkit. It can be tailored to the requirements of any company by expanding them and making the requirements more specific.