Ši svetainė naudoja slapukus siekiant užtikrint geriausią naudotojo patirtį.

Rodoma 1-16112

Leidinys

Apie leidinį

Dear Reader,

Customs formalities cover the 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 the countries and regions, change constantly, and often are inaccessible because of the language barrier and/ or unavailability online. 

Another aspect is that businesses aim to arrange the 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. ISSN 2669-2171

The editorial board:
Dr. Gediminas Valantiejus, LCPA, Lithuania
Dr. David Savage, Ireland 
Roberto Raya da Silva, Raya Consult, Brazil
Dr. Borys Kormych, National University "Odesa Law Academy", Ukraine
Michael Schlosser, Rohde & Schwarz GmbH & Co. KG, Germany
Jessica Yang, JY XBorder Consulting Ltd, the United Kingdom
Enrika Naujokė, LCPA, Lithuania

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. Part of the revenue is intended to cover the publishing costs. Above cost income will be distributed to the authors, according to readability statistics. Royalties for publications will be distributed after one year of publishing (April 2021), the first results being achieved.

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, to inform readers about your expertise in customs and, if relevant, about your organisation.

Articles are contributed on a non-remunerated basis. Thanking you for your contribution, we grant access to all articles of the issue, in which your article is published, and 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

Trade defence
EU - UK trade
Case law
Digitalisation
Documents
Infringements
Knowledge
Legal news
Compliance
Procedures
Apžvalgos ir komentarai
en
Customs-related databases
2021-03-01

What Customs-related databases do you use, find the most useful and/ or the most interesting? An exchange on Customs-related databases used worldwide took place on 18 February 2021 during the 4th meeting of the authors of the CC&RM Journal. Why there is no comprehensive list of such databases? Herewith we could start the list! We would be happy to amend it with the databases you use, write to us: info@lcpa.lt

Customs Practitioners Association

elektroninės sistemos; naujos technologijos
en
Customs-related databases
2021-03-01

What Customs-related databases do you use, find the most useful and/ or the most interesting? An exchange on Customs-related databases used worldwide took place on 18 February 2021 during the 4th meeting of the authors of the CC&RM Journal. Why there is no comprehensive list of such databases? Herewith we could start the list! We would be happy to amend it with the databases you use, write to us: info@lcpa.lt

Customs Practitioners Association

elektroninės sistemos; naujos technologijos
en
ES aktualijos: vasaris 2021
2021-02-27

Naujienos 8 savaitę. Sąjungos muitinės kodeksas: pakeitimai dėl formatų ir kodų, susijusių su bendraisiais duomenų reikalavimais. ES-JK prekybos ir bendradarbiavimo susitarimas: laikino taikymo pabaigos data yra 2021 m. balandžio 30 d. Daugiau naujienų apie antidempingo, kompensacinius muitus, apsaugos priemones!

UAB Muita

nacionaliniai teisės aktai
en
ES aktualijos: vasaris 2021
2021-02-27

Naujienos 8 savaitę. Sąjungos muitinės kodeksas: pakeitimai dėl formatų ir kodų, susijusių su bendraisiais duomenų reikalavimais. ES-JK prekybos ir bendradarbiavimo susitarimas: laikino taikymo pabaigos data yra 2021 m. balandžio 30 d. Daugiau naujienų apie antidempingo, kompensacinius muitus, apsaugos priemones!

UAB Muita

nacionaliniai teisės aktai
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
2021-02-25

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

prekių kilmė
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
2021-02-25

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

prekių kilmė
en
UK car import to Ireland
2021-02-25

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

muitai ir mokesčiai; garantijos; skola
en
UK car import to Ireland
2021-02-25

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

muitai ir mokesčiai; garantijos; skola
en
One month of Brexit at the French 'smart border'
2021-02-20

Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.

Cyrille Chatail

en
One month of Brexit at the French 'smart border'
2021-02-20

Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.

Cyrille Chatail

en
U.S. export law between third countries
2021-02-16

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can extend to shipments that do not physically involve the U.S.

Samuel Draginich

eksporto kontrolė
en
U.S. export law between third countries
2021-02-16

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can extend to shipments that do not physically involve the U.S.

Samuel Draginich

eksporto kontrolė
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
2021-02-15

With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.

Thomas Woodtli

elektroninės sistemos; naujos technologijos
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
2021-02-15

With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.

Thomas Woodtli

elektroninės sistemos; naujos technologijos
en
EU-UK TCA: preferential origin vs returned goods relief
2021-02-13

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

muitai ir mokesčiai; garantijos; skola, prekių kilmė
en
EU-UK TCA: preferential origin vs returned goods relief
2021-02-13

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

muitai ir mokesčiai; garantijos; skola, prekių kilmė
en, ru
Gairių, aiškinamųjų raštų ir kitų „neformaliosios teisės“ aktų reikšmė
2021-02-13

ES valdyme išskiriamos vadinamosios „formalioji teisė“ ir „neformalioji teisė“. Pastaroji taip pat žinoma kaip „minkštosios teisės“ priemonė. Formaliąją teisę sudaro reglamentai, direktyvos ir sprendimai, tuo tarpu rekomendacijos ir nuomonės, taip pat ir kiti politikos formavimo metodai, pavyzdžiui, politikos, gairės, laikomi „minkštąja teise“. Praktiniai neformaliosios teisės pavyzdžiai muitinės srityje yra Prekių muitinio įvertinimo gairės, Muitinio įvertinimo kompendiumas, Tranzito vadovas. Kokia šių dokumentų reikšmė praktikoje?

Andrius Košel

nacionaliniai teisės aktai
en, ru
Gairių, aiškinamųjų raštų ir kitų „neformaliosios teisės“ aktų reikšmė
2021-02-13

ES valdyme išskiriamos vadinamosios „formalioji teisė“ ir „neformalioji teisė“. Pastaroji taip pat žinoma kaip „minkštosios teisės“ priemonė. Formaliąją teisę sudaro reglamentai, direktyvos ir sprendimai, tuo tarpu rekomendacijos ir nuomonės, taip pat ir kiti politikos formavimo metodai, pavyzdžiui, politikos, gairės, laikomi „minkštąja teise“. Praktiniai neformaliosios teisės pavyzdžiai muitinės srityje yra Prekių muitinio įvertinimo gairės, Muitinio įvertinimo kompendiumas, Tranzito vadovas. Kokia šių dokumentų reikšmė praktikoje?

Andrius Košel

nacionaliniai teisės aktai
en
AEO: žvilgsnis į kitų šalių programas ir savitarpio pripažinimo susitarimus
2021-02-04

Apžvelgiame Pasaulio muitinių organizacijos (PMO) parengtą AEO kompendiumą 2020, tęsdami prieš metus pradėtą apžvalgą. Tuomet minėjome, kad po „Brexit“ tikėtina ES ir Jungtinė Karalystė pasirašys AEO programų savitarpio pripažinimo susitarimą (kuris jau yra pasirašytas) ir AEO sertifikatas taps dar labiau pageidaujamas. Esame po „Brexit“ ir prieš PVM mažavertėms siuntoms pasikeitimus - verslų, susiduriančių su muitinės formalumais skaičius auga, kaip ir įmonių, planuojančių kreiptis dėl AEO statuso gavimo, tad AEO tema išlieka svarbi. Ką sužinome skaitydami AEO kompendiumą? Kompendiume pristatoma, kaip per praėjusius metus buvo vystoma AEO programa įvairiose šalyse, kokie savitarpio susitarimai tarp šalių buvo sudaromi ir privalumai AEO statusą turinčiam verslui.

Jovita Dobrovalskienė

SAFE, AEO
en
AEO: žvilgsnis į kitų šalių programas ir savitarpio pripažinimo susitarimus
2021-02-04

Apžvelgiame Pasaulio muitinių organizacijos (PMO) parengtą AEO kompendiumą 2020, tęsdami prieš metus pradėtą apžvalgą. Tuomet minėjome, kad po „Brexit“ tikėtina ES ir Jungtinė Karalystė pasirašys AEO programų savitarpio pripažinimo susitarimą (kuris jau yra pasirašytas) ir AEO sertifikatas taps dar labiau pageidaujamas. Esame po „Brexit“ ir prieš PVM mažavertėms siuntoms pasikeitimus - verslų, susiduriančių su muitinės formalumais skaičius auga, kaip ir įmonių, planuojančių kreiptis dėl AEO statuso gavimo, tad AEO tema išlieka svarbi. Ką sužinome skaitydami AEO kompendiumą? Kompendiume pristatoma, kaip per praėjusius metus buvo vystoma AEO programa įvairiose šalyse, kokie savitarpio susitarimai tarp šalių buvo sudaromi ir privalumai AEO statusą turinčiam verslui.

Jovita Dobrovalskienė

SAFE, AEO
en
ES aktualijos: sausis 2021
2021-01-30

Aktualijos: Tarptautinė muitinės diena; SS nomenklatūros 2022 redakcijos pakeitimai; ES leidimų mechanizmas eksportuoti COVID-19 vakcinas; ES ir JK prekyba: prekybos ir bendradarbiavimo susitarimas, reglamentai dėl pareiškimų apie prekių kilmę surašymo ir dėl grėsmės nekeliančių prekių nustatymo; REX sistemos taikymas; EVLPA: Vietname nustatoma kumuliacijos galimybė su Pietų Korėjos kilmės audiniais; ir daugiau!

UAB Muita

nacionaliniai teisės aktai
en
ES aktualijos: sausis 2021
2021-01-30

Aktualijos: Tarptautinė muitinės diena; SS nomenklatūros 2022 redakcijos pakeitimai; ES leidimų mechanizmas eksportuoti COVID-19 vakcinas; ES ir JK prekyba: prekybos ir bendradarbiavimo susitarimas, reglamentai dėl pareiškimų apie prekių kilmę surašymo ir dėl grėsmės nekeliančių prekių nustatymo; REX sistemos taikymas; EVLPA: Vietname nustatoma kumuliacijos galimybė su Pietų Korėjos kilmės audiniais; ir daugiau!

UAB Muita

nacionaliniai teisės aktai
en
Application of customs duties to the international trade between the EU and Russian Federation: lessons from the practice of recent WTO disputes
2021-01-28

At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of the World Trade Organization (WTO), so its trade relations with the EU are also governed by the WTO law. Taking into account the fact that customs duties, especially trade defence duties, have a significant practical impact on the volume of international trade between the EU and the Russian Federation and on international trade business, this article discusses the legal issues of their application and possible solutions, based on the recent WTO trade dispute settlement practice.

Dr. Gediminas Valantiejus

prekybos apsaugos muitai, prekybos politika
en
Application of customs duties to the international trade between the EU and Russian Federation: lessons from the practice of recent WTO disputes
2021-01-28

At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of the World Trade Organization (WTO), so its trade relations with the EU are also governed by the WTO law. Taking into account the fact that customs duties, especially trade defence duties, have a significant practical impact on the volume of international trade between the EU and the Russian Federation and on international trade business, this article discusses the legal issues of their application and possible solutions, based on the recent WTO trade dispute settlement practice.

Dr. Gediminas Valantiejus

prekybos apsaugos muitai, prekybos politika
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
2021-01-27

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

Dr. David Savage

prekių kilmė
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
2021-01-27

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

Dr. David Savage

prekių kilmė
en
Global trade and customs – a journey around the world of customs
2021-01-22

Highlights from the Global Trade and Customs book: different cultural approaches to litigation; import VAT/GST in countries with multi-level VAT/GST systems; customs value and transfer pricing. The editor of the book Zsolt Szatmári also reveals challenges of a multi-jurisdictional comparative study. Dr. Karlis Ketners shares the reader‘s perspective.

Dr. Karlis Ketners, Zsolt Szatmári

studijos ir mokymai; literatūra muitinės tema
en
Global trade and customs – a journey around the world of customs
2021-01-22

Highlights from the Global Trade and Customs book: different cultural approaches to litigation; import VAT/GST in countries with multi-level VAT/GST systems; customs value and transfer pricing. The editor of the book Zsolt Szatmári also reveals challenges of a multi-jurisdictional comparative study. Dr. Karlis Ketners shares the reader‘s perspective.

Dr. Karlis Ketners, Zsolt Szatmári

studijos ir mokymai; literatūra muitinės tema
en
3-ioji Muitinės praktikų konferencija: Gerai tiekimo grandinei – geri muitinės formalumai!
2021-01-22

2020 m. gruodžio 10 d. vyko 3-ioji Muitinės praktikų konferencija, kurioje skaityti pranešimai teisinių aktualijų, Brexit, lengvatinės prekių kilmės, importo/ eksporto PVM ir patikrinimų po įforminimo temomis. Apžvelgiame pranešimus, pranešėjų pasidalintas kai kurias įžvalgas ir keltus klausimus (daugumą čia pateikiamų apžvalgų parengė patys pranešėjai) bei kviečiame peržiūrėti dominančių pranešimų įrašus. Sekanti, 4-oji konferencija, planuojama gegužę.

Muitinės praktikų asociacija

studijos ir mokymai; literatūra muitinės tema
en
3-ioji Muitinės praktikų konferencija: Gerai tiekimo grandinei – geri muitinės formalumai!
2021-01-22

2020 m. gruodžio 10 d. vyko 3-ioji Muitinės praktikų konferencija, kurioje skaityti pranešimai teisinių aktualijų, Brexit, lengvatinės prekių kilmės, importo/ eksporto PVM ir patikrinimų po įforminimo temomis. Apžvelgiame pranešimus, pranešėjų pasidalintas kai kurias įžvalgas ir keltus klausimus (daugumą čia pateikiamų apžvalgų parengė patys pranešėjai) bei kviečiame peržiūrėti dominančių pranešimų įrašus. Sekanti, 4-oji konferencija, planuojama gegužę.

Muitinės praktikų asociacija

studijos ir mokymai; literatūra muitinės tema
en
Apsauginių tekstilinių veido kaukių tarifinis klasifikavimas
2021-01-20

Atsižvelgiant į besitęsiantį viruso, sukeliančio COVID-19 pandemiją, plitimą, ES valstybėse narėse išaugo ir tebeauga apsaugos priemonių paklausa ir importo apimtys, o tai didina tiek muitinės tarpininkų, tiek ir muitinių darbo krūvį. Siekiant palengvinti ir pagreitinti tokių prekių muitinį įforminimą bei sudaryti galimybes tikslesniems statistiniams duomenims surinkti, įvestos naujos TARIC subpozicijos, atitinkančios išsamesnes skirtingų apsauginių veido kaukių charakteristikas. Taip pat apžvelgiame standartus, kurie nustato reikalavimus tokioms prekėms.

Virginija Dordzikienė

tarifinis prekių klasifikavimas
en
Apsauginių tekstilinių veido kaukių tarifinis klasifikavimas
2021-01-20

Atsižvelgiant į besitęsiantį viruso, sukeliančio COVID-19 pandemiją, plitimą, ES valstybėse narėse išaugo ir tebeauga apsaugos priemonių paklausa ir importo apimtys, o tai didina tiek muitinės tarpininkų, tiek ir muitinių darbo krūvį. Siekiant palengvinti ir pagreitinti tokių prekių muitinį įforminimą bei sudaryti galimybes tikslesniems statistiniams duomenims surinkti, įvestos naujos TARIC subpozicijos, atitinkančios išsamesnes skirtingų apsauginių veido kaukių charakteristikas. Taip pat apžvelgiame standartus, kurie nustato reikalavimus tokioms prekėms.

Virginija Dordzikienė

tarifinis prekių klasifikavimas
Pamiršote slaptažodį?

Slaptažodžio priminimas

Slaptažodžio priminimas išsiųstas


Prisijungti su Google

Susisiekite su mumis

Ačiū už pranešimą
Jūsų el. pašto adresas gali būti naudojamas tik norint susisiekti su jumis dėl problemos. Jis nebus naudojamas reklamos tikslais.
Maksimalus failo dydis 6 mb.
Failas per didelis