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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

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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 

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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

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Visi Online tools and resources Knowledge Sustainability Collaboration Students' section EU law Compliance Customs procedures EU - UK trade A coffee break with... Origin Import taxes Non-tariff measures Country-specific Valuation Classification Apžvalgos ir komentarai Teismų praktika Muitinės deklaracijos pildymas Muitinės specialisto karjera
Online tools and resources
Knowledge
Sustainability
Collaboration
Students' section
EU law
Compliance
Customs procedures
EU - UK trade
A coffee break with...
Origin
Import taxes
Non-tariff measures
Country-specific
Valuation
Classification
Apžvalgos ir komentarai
Teismų praktika
Muitinės deklaracijos pildymas
Muitinės specialisto karjera
en
The connecting formula in classifying goods under the Harmonized System (HS) Convention
2024-03-17

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of … these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Omer Wagner

€
klasifikavimas
en
The connecting formula in classifying goods under the Harmonized System (HS) Convention
2024-03-17

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Omer Wagner

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

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

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

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

€
klasifikavimas
en
Vamzdžių gabenimo sistemos klasifikavimas: aliuminio gaminys ar prekių talpykla?
2023-03-12

Apžvelkime antrąjį (aptarus pripučiamų kušečių klasifikavimo iššūkius) šių metų pradžioje Europos Sąjungos Teisingumo Teismo (ESTT) priimtą sprendimą, susijusį su prekių tarifiniu klasifikavimu. … Šioje byloje buvo iškeltas klausimas dėl vamzdžių gabenimo sistemų – ar jos turi būti klasifikuojamos kaip aliuminio gaminys, ar kaip prekių talpykla? Atitinkamai, importo muito tarifas 6% arba 0%. Taip pat aiškintasi kaip nustatyti, kas yra „talpykla“ prekių tarifinio klasifikavimo tikslais.

Ingrida Kemežienė

€
klasifikavimas
en
Vamzdžių gabenimo sistemos klasifikavimas: aliuminio gaminys ar prekių talpykla?
2023-03-12

Apžvelkime antrąjį (aptarus pripučiamų kušečių klasifikavimo iššūkius) šių metų pradžioje Europos Sąjungos Teisingumo Teismo (ESTT) priimtą sprendimą, susijusį su prekių tarifiniu klasifikavimu. Šioje byloje buvo iškeltas klausimas dėl vamzdžių gabenimo sistemų – ar jos turi būti klasifikuojamos kaip aliuminio gaminys, ar kaip prekių talpykla? Atitinkamai, importo muito tarifas 6% arba 0%. Taip pat aiškintasi kaip nustatyti, kas yra „talpykla“ prekių tarifinio klasifikavimo tikslais.

Ingrida Kemežienė

€
klasifikavimas
en
Pripučiamos kušetės klasifikavimas - baldas ar stovyklavimo įranga?
2023-03-12

2023 metai tik prasidėjo, tačiau Europos Sąjungos Teisingumo Teismas (ESTT) per pirmuosius 2 mėnesius priėmė net 2 sprendimus, susijusius su prekių tarifiniu klasifikavimu. Tai rodo, kad verslas … nuolat susiduria su prekių tinkamo klasifikavimo klausimais, kuriuos, dėl tam tikrų prekių, ir aptarsime. Pradėkime nuo pripučiamų kušečių – ar jos laikytinos baldais, ar stovyklavimo įranga? Atitinkamai priklauso muitas: 3,7% arba 12 %.

Ingrida Kemežienė

€
klasifikavimas
en
Pripučiamos kušetės klasifikavimas - baldas ar stovyklavimo įranga?
2023-03-12

2023 metai tik prasidėjo, tačiau Europos Sąjungos Teisingumo Teismas (ESTT) per pirmuosius 2 mėnesius priėmė net 2 sprendimus, susijusius su prekių tarifiniu klasifikavimu. Tai rodo, kad verslas nuolat susiduria su prekių tinkamo klasifikavimo klausimais, kuriuos, dėl tam tikrų prekių, ir aptarsime. Pradėkime nuo pripučiamų kušečių – ar jos laikytinos baldais, ar stovyklavimo įranga? Atitinkamai priklauso muitas: 3,7% arba 12 %.

Ingrida Kemežienė

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

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

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

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

€
klasifikavimas
en
Classification of drones: toy or unmanned aircraft?
2023-03-01

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been … fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

Taichi Kawazoe

€
klasifikavimas
en
Classification of drones: toy or unmanned aircraft?
2023-03-01

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

Taichi Kawazoe

€
klasifikavimas
en
Trade with Brazil: the use of ‘attributes’ in classification of goods
2022-11-30

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.

Eduardo Leite LLB, LLM, Laércio Cruz Uliana

€
klasifikavimas
en
Trade with Brazil: the use of ‘attributes’ in classification of goods
2022-11-30

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.

Eduardo Leite LLB, LLM, Laércio Cruz Uliana

€
klasifikavimas
en
Kombinuotoji nomenklatūra 2023 - kas keičiasi?
2022-11-27

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.

Eglė Pučkuvienė

€
klasifikavimas
en
Kombinuotoji nomenklatūra 2023 - kas keičiasi?
2022-11-27

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.

Eglė Pučkuvienė

€
klasifikavimas
en
Komunikatas dėl prekių tarifinio klasifikavimo - kas tai?
2022-11-23

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?

Ingrida Sakalienė

€
klasifikavimas
en
Komunikatas dėl prekių tarifinio klasifikavimo - kas tai?
2022-11-23

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?

Ingrida Sakalienė

€
klasifikavimas
en
Classification of the smartwatches is not so smart
2022-10-23

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.

Taichi Kawazoe

€
klasifikavimas
en
Classification of the smartwatches is not so smart
2022-10-23

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.

Taichi Kawazoe

€
klasifikavimas
en
Tariff classification toolkit
2022-10-09

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.

Rizwan Mahmood

€
klasifikavimas
en
Tariff classification toolkit
2022-10-09

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.

Rizwan Mahmood

€
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
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
A few remarks on the softness of soft law in the sphere of customs classification
2022-05-31

Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines … the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.

Prof Dr Krzysztof Lasiński-Sulecki

€
klasifikavimas, teisė tarptautinė
en
A few remarks on the softness of soft law in the sphere of customs classification
2022-05-31

Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.

Prof Dr Krzysztof Lasiński-Sulecki

€
klasifikavimas, teisė tarptautinė
en
The "dark art" of classification (challenging a BTI ruling)
2022-05-15

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

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

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

€
klasifikavimas
en
Atvejai, kai privalomoji tarifinė informacija (PTI) nebegalioja
2020-06-27

Kadangi PTI sprendimo galiojimo laikotarpis yra 3 metai, būtų galima manyti, kad verslininkas visus šiuos metus gali būti užtikrintas dėl teisingo prekių tarifinio klasifikavimo. Tačiau reikia … nepamiršti, kad PTI sprendimas gali nustoti galioti/ būti pripažintas negaliojančiu/ būti atšauktas nepasibaigus nustatytam 3 metų galiojimo laikotarpiui. Tam tikrais atvejais lieka pratęsto naudojimosi laikotarpio galimybė.

Ingrida Sakalienė

€
klasifikavimas, teisė
en
Atvejai, kai privalomoji tarifinė informacija (PTI) nebegalioja
2020-06-27

Kadangi PTI sprendimo galiojimo laikotarpis yra 3 metai, būtų galima manyti, kad verslininkas visus šiuos metus gali būti užtikrintas dėl teisingo prekių tarifinio klasifikavimo. Tačiau reikia nepamiršti, kad PTI sprendimas gali nustoti galioti/ būti pripažintas negaliojančiu/ būti atšauktas nepasibaigus nustatytam 3 metų galiojimo laikotarpiui. Tam tikrais atvejais lieka pratęsto naudojimosi laikotarpio galimybė.

Ingrida Sakalienė

€
klasifikavimas, teisė
en, pt
Interpretation of the HS: Is the drone a chameleon?
2020-03-25

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the … Harmonized System follow the technological evolution of goods?

Roberto Raya da Silva

€
klasifikavimas
en, pt
Interpretation of the HS: Is the drone a chameleon?
2020-03-25

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the Harmonized System follow the technological evolution of goods?

Roberto Raya da Silva

€
klasifikavimas
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