Ši svetainė naudoja slapukus siekiant užtikrint geriausią naudotojo patirtį.

Straipsniai

Apie leidinį

Dear Reader,

The global supply chains are highly vulnerable, as the coronavirus revealed. We can not change what happened. But we can contribute to the recovery and growth in the long term. For instance, by accelerating the application of the principles set out in the International Convention on the simplification and harmonization of customs procedures. The simpler the rules, the easier to trade and to manage compliance. The faster the recovery and growth. And, of course, knowledge is always the key. It should be easily accessible for all, including SMEs.

Therefore, we invite you: to write on a topic of customs formalities from the perspective of your country, stakeholders from other countries will share their views; to compare the differences and similarities of customs procedures in various countries, and to share insights on the ways of harmonization and simplification; to provide up-to-date information from your country (law, case law, and practices); to share your expertise on compliance management; and more.

The first bi-monthly issue is officially released at the end of March 2020. Stakeholders - business, customs, academia and others - from all over the world are welcome to contribute. If relevant, we suggest writing in English and in other chosen languages (to make the knowledge accessible for those, who do not speak English). The journal will be for payment (some articles for free) and the contributors will be remunerated, see Terms and conditions.

The editorial board:
Dr. Gediminas Valantiejus, LCPA 
Anna Gayk, Mendel Verlag GmbH & Co. KG, Germany 
Dr. David Savage, BDO, Ireland 
Roberto Raya da Silva, Raya Consult, Brazil
Enrika Naujokė, LCPA

We will be happy to answer your questions. Contact us by 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  

Requirements for articles

Requirements for articles

The 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. 

The topics. 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. 

On the other hand, business 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 journal are these keywords related to customs formalities: up-to-date knowledge, international harmonisation and simplification (the simpler the rules, the easier to trade and to manage risks & compliance).

The 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, which are up to the author’s choice.

The structure and length. Please start with 3-4 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 shortly your organisation and services.

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

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

Contact: info@lcpa.lt

Dear Readers, 

Time flies. This especially holds true for the ongoing COVID-19 crisis situation. The European Union currently seems to slightly have overcome the worst as regards the number of cases. What is expected to follow now are the short- to medium-term impacts on the economy. Today, you already can read the second edition of this new Journal Customs Compliance & Risk Management, which started just with the outbreak of the pandemic in Europe. It aims to provide practitioners in foreign trade with valuable information to manage their everyday business. In this edition, you will find a bunch of articles on various relevant topics. A hot one is the still unclear future relationship between the United Kingdom and the European Union. Dr David Savage illuminates in his article also the history of the Irish frontier situation. Different views of the EU and the UK with regard to the interpretation of the Ireland/ Northern Ireland Protocol of the withdrawal agreement may have the potential to become a real stopper in the ongoing negotiations. 

In his article ‘Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)’ Dr Gediminas Valantiejus follows an interesting approach to evaluate regulatory problems faced by economic operators in trade between the EU and India by analysing ECJ and Lithuanian case law on trade disputes since 2006. 

Further topics are inter alia tariff classification, the procedure 42 in Lithuania, customs supervision and IPR, customs infringements and sanctions, and the Incoterms© 2020 edition. 

Enjoy reading and leave us your feedback under info@lcpa.lt

Anna Gayk

en
ES ir pasaulio aktualijos: gegužė 2020
2020-05-29

Aktualijos šiose srityse: Pasaulio muitinių organizacijos operacijos ir partnerystės, Brexit, Covid-19, tam tikrų prekių tarifinis klasifikavimas, lengvatinė kilmė, muitai, antidempingo ir kompensaciniai muitai ir netarifinis reguliavimas.

‎€ / $
en
ES ir pasaulio aktualijos: gegužė 2020
2020-05-29

Aktualijos šiose srityse: Pasaulio muitinių organizacijos operacijos ir partnerystės, Brexit, Covid-19, tam tikrų prekių tarifinis klasifikavimas, lengvatinė kilmė, muitai, antidempingo ir kompensaciniai muitai ir netarifinis reguliavimas.

‎€ / $
en
Preferential trade arrangements of the European Union: a non-systematic glance at the current non-uniformity
2020-05-26

Taking a look back over the last couple of years – more precisely 15, when the WTO’s Doha Round was expected to end in 2005 – economic operators were facing the results of a multilateral approach to facilitate global trade which clearly lagged behind its actual intentions. As regards preferential trade, the major challenge for economic operators in these times seemed to have been the confrontation with the strengthening of individual national proceedings resulting in more and more bilateral and partially plurilateral trade agreements. The spaghetti bowl was no longer a valued Italian ‘secondo piatto’ but a feared opaque and impenetrable mass of regulations of many different free trade agreements. As we know, this situation has not changed much since then – so companies simply got used to the fact that the exploitation of potential preferential benefits is bound to the prior analysis of the (preferential) trade relations of their destination market countries – bilaterally but also among each other. They cannot count on the advantages of a multilateral agreement with lowered or abolished tariff rates and harmonised rules.

Anna Gayk

‎€ / $
prekių kilmė
en
Preferential trade arrangements of the European Union: a non-systematic glance at the current non-uniformity
2020-05-26

Taking a look back over the last couple of years – more precisely 15, when the WTO’s Doha Round was expected to end in 2005 – economic operators were facing the results of a multilateral approach to facilitate global trade which clearly lagged behind its actual intentions. As regards preferential trade, the major challenge for economic operators in these times seemed to have been the confrontation with the strengthening of individual national proceedings resulting in more and more bilateral and partially plurilateral trade agreements. The spaghetti bowl was no longer a valued Italian ‘secondo piatto’ but a feared opaque and impenetrable mass of regulations of many different free trade agreements. As we know, this situation has not changed much since then – so companies simply got used to the fact that the exploitation of potential preferential benefits is bound to the prior analysis of the (preferential) trade relations of their destination market countries – bilaterally but also among each other. They cannot count on the advantages of a multilateral agreement with lowered or abolished tariff rates and harmonised rules.

Anna Gayk

‎€ / $
prekių kilmė
en, lt
Prekių tarifinis klasifikavimas ir muitinės laboratorijos tyrimai. Žvilgsnis į Lietuvos praktiką
2020-05-26

Vieni sudėtingiausių ginčų muitinės reguliavimo srityje kyla dėl muitinės laboratorijos teikiamos prekių tarifinio klasifikavimo išvados. Jeigu mokestinis ginčas nagrinėjamas teisme, šis turi patikrinti Muitinės laboratorijos tyrimų atitikimą formaliems reikalavimams ir įvertinti ištyrimo visapusiškumą, tyrimo duomenų atitikimą išvadai. Pastaroji sąlyga itin svarbi. Taigi perkėlus ginčą dėl prekės klasifikavimo į teismą, šis turi įvertinti Muitinės laboratorijos tyrimus ir dokumentus vadovaujantis tomis pačiomis taisyklėmis, kaip ir kitus įrodymus byloje.

Jonas Sakalauskas

‎€ / $
prekių klasifikavimas
en, lt
Prekių tarifinis klasifikavimas ir muitinės laboratorijos tyrimai. Žvilgsnis į Lietuvos praktiką
2020-05-26

Vieni sudėtingiausių ginčų muitinės reguliavimo srityje kyla dėl muitinės laboratorijos teikiamos prekių tarifinio klasifikavimo išvados. Jeigu mokestinis ginčas nagrinėjamas teisme, šis turi patikrinti Muitinės laboratorijos tyrimų atitikimą formaliems reikalavimams ir įvertinti ištyrimo visapusiškumą, tyrimo duomenų atitikimą išvadai. Pastaroji sąlyga itin svarbi. Taigi perkėlus ginčą dėl prekės klasifikavimo į teismą, šis turi įvertinti Muitinės laboratorijos tyrimus ir dokumentus vadovaujantis tomis pačiomis taisyklėmis, kaip ir kitus įrodymus byloje.

Jonas Sakalauskas

‎€ / $
prekių klasifikavimas
en
Brexit ir Šiaurės Airija
2020-05-25

Šiomis nepaprastomis dienomis, kai viruso COVID-19 atsiradimas iš esmės uždarė didelę pasaulio ekonomikos dalį, Brexit, 2019 m. žinių cikle vyravusi tema, susilpnėjo, tačiau vis dar yra “po radaru”. Šiame straipsnyje pasakojama istorija apie JK (Jungtinė Karalystė) pasitraukimą iš ES. Be to, straipsnis paaiškina, kodėl Šiaurės Airijos klausimas yra tokia jautri tema Brexit kontekste ir kodėl tai išlieka didžiausia kliūtimi JK ir ES laisvosios prekybos sutarties derybose.

Dr. David Savage

‎€ / $
nacionaliniai teisės aktai
en
Brexit ir Šiaurės Airija
2020-05-25

Šiomis nepaprastomis dienomis, kai viruso COVID-19 atsiradimas iš esmės uždarė didelę pasaulio ekonomikos dalį, Brexit, 2019 m. žinių cikle vyravusi tema, susilpnėjo, tačiau vis dar yra “po radaru”. Šiame straipsnyje pasakojama istorija apie JK (Jungtinė Karalystė) pasitraukimą iš ES. Be to, straipsnis paaiškina, kodėl Šiaurės Airijos klausimas yra tokia jautri tema Brexit kontekste ir kodėl tai išlieka didžiausia kliūtimi JK ir ES laisvosios prekybos sutarties derybose.

Dr. David Savage

‎€ / $
nacionaliniai teisės aktai
en
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
2020-05-24

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

Dr. David Savage

‎€ / $
prekių klasifikavimas
en
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
2020-05-24

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

Dr. David Savage

‎€ / $
prekių klasifikavimas
en
Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)
2020-05-24

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example).

Dr. Gediminas Valantiejus

‎€ / $
muitas, atleidimas, grąžintos prekės
en
Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)
2020-05-24

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example).

Dr. Gediminas Valantiejus

‎€ / $
muitas, atleidimas, grąžintos prekės
en
Muitinės priežiūros priemonės – operatyvi intelektinės nuosavybės teisių apsauga
2020-04-30

Kai į laisvą apyvartą patenka prekės, kuriomis yra pažeidžiamos intelektinės nuosavybės teisės, nukenčia ne vienas subjektas. Visų pirma, didžiausia ir akivaizdžiausia žala daroma pačiam teisių savininkui ar turėtojui, kadangi rinkoje pasirodę padirbiniai daro neigiamą įtaką pardavimams, kainai, prekės pozicijai rinkoje. Kitoje sandorio pusėje esantis pirkėjas taip pat nelaimi – įsigyta prekė neatitinka kokybės ar net saugumo standartų, dažniausiai nėra galimybės pasinaudoti vartotojų apsauga. Be kita ko, intelektinės nuosavybės teisės pažeidimai iškreipia konkurenciją - sąžiningus, teisės besilaikančius gamintojus ir prekybininkus pastato į nelygiavertę poziciją. Galiausiai, klastočių ir piratinių prekių rinka žalinga ir nesurenkamų mokesčių aspektu.

Evelina Liaubaitė

‎€ / $
netarifinis reguliavimas; apribojimai ir draudimai
en
Muitinės priežiūros priemonės – operatyvi intelektinės nuosavybės teisių apsauga
2020-04-30

Kai į laisvą apyvartą patenka prekės, kuriomis yra pažeidžiamos intelektinės nuosavybės teisės, nukenčia ne vienas subjektas. Visų pirma, didžiausia ir akivaizdžiausia žala daroma pačiam teisių savininkui ar turėtojui, kadangi rinkoje pasirodę padirbiniai daro neigiamą įtaką pardavimams, kainai, prekės pozicijai rinkoje. Kitoje sandorio pusėje esantis pirkėjas taip pat nelaimi – įsigyta prekė neatitinka kokybės ar net saugumo standartų, dažniausiai nėra galimybės pasinaudoti vartotojų apsauga. Be kita ko, intelektinės nuosavybės teisės pažeidimai iškreipia konkurenciją - sąžiningus, teisės besilaikančius gamintojus ir prekybininkus pastato į nelygiavertę poziciją. Galiausiai, klastočių ir piratinių prekių rinka žalinga ir nesurenkamų mokesčių aspektu.

Evelina Liaubaitė

‎€ / $
netarifinis reguliavimas; apribojimai ir draudimai
en
Ar viską žinome apie 42 muitinės procedūrą?
2020-05-22

Atsižvelgdami į dažniausiai užduodamus įmonių ir deklarantų klausimus, trumpai apžvelgsime kai kurias 42 muitinės procedūros taikymo sąlygas.

Jolanta Diktanienė

‎€ / $
išleidimas į laisvą apyvartą, pridėtinės vertės mokestis (PVM)
en
Ar viską žinome apie 42 muitinės procedūrą?
2020-05-22

Atsižvelgdami į dažniausiai užduodamus įmonių ir deklarantų klausimus, trumpai apžvelgsime kai kurias 42 muitinės procedūros taikymo sąlygas.

Jolanta Diktanienė

‎€ / $
išleidimas į laisvą apyvartą, pridėtinės vertės mokestis (PVM)
en, ru
Customs infringements and sanctions: different sets of legal rules in EU
2020-05-20

Customs infringements and sanctions follow different sets of legal rules, set by each Member State individually. There are ongoing discussions on the EU’s common legal framework. In this article we overview provisions of the latest version of the framework adopted by the European Parliament and provide you with a look at the sanctioning system and changing interpretation of legal norms of one EU member state – Lithuania.

Andrius Košel, Enrika Naujokė

‎€ / $
pažeidimai; ginčai
en, ru
Customs infringements and sanctions: different sets of legal rules in EU
2020-05-20

Customs infringements and sanctions follow different sets of legal rules, set by each Member State individually. There are ongoing discussions on the EU’s common legal framework. In this article we overview provisions of the latest version of the framework adopted by the European Parliament and provide you with a look at the sanctioning system and changing interpretation of legal norms of one EU member state – Lithuania.

Andrius Košel, Enrika Naujokė

‎€ / $
pažeidimai; ginčai
en
Nauja Incoterms® redakcija - Incoterms® 2020
2020-04-30

Kas pasikeitė? Gal pats laikas pasiruošti tarptautinių sutarčių sudarymui pagal naujas sąlygas?

Halina Černiauskienė

‎€ / $
Incoterms
en
Nauja Incoterms® redakcija - Incoterms® 2020
2020-04-30

Kas pasikeitė? Gal pats laikas pasiruošti tarptautinių sutarčių sudarymui pagal naujas sąlygas?

Halina Černiauskienė

‎€ / $
Incoterms
en
"A Short Guide to Customs Risk" - interview with the author of the book
2020-05-17

The book "A Short Guide to Customs Risk" by Catherine A. C. Truel was published after the financial crisis of 2007-2008, in 2010. After 10 years, we find ourselves in a new crisis and other challenging trade conditions. Therefore, the book is even more relevant. In the interview, the author shares her insights and experiences.

Enrika Naujokė, Catherine A. C. Truel

‎€ / $
atitiktis ir rizika
en
"A Short Guide to Customs Risk" - interview with the author of the book
2020-05-17

The book "A Short Guide to Customs Risk" by Catherine A. C. Truel was published after the financial crisis of 2007-2008, in 2010. After 10 years, we find ourselves in a new crisis and other challenging trade conditions. Therefore, the book is even more relevant. In the interview, the author shares her insights and experiences.

Enrika Naujokė, Catherine A. C. Truel

‎€ / $
atitiktis ir rizika
en
Indonesia: customs in the country of 17508 islands
2020-05-17

Indonesia is the largest economy in the Association of Southeast Asian Nations (ASEAN). It represents about 35% of the region's GDP and has a population of 264 million inhabitants. An interesting trading partner for sure! In this article, you will learn a brief history of Indonesia and, in the context, the history of the Directorate General of Customs and Excise (DGCE), which has to manage export-import operations in the world's largest island country.

Wisnu Nugrahini

‎€ / $
muitinių administracijos; organizacijos
en
Indonesia: customs in the country of 17508 islands
2020-05-17

Indonesia is the largest economy in the Association of Southeast Asian Nations (ASEAN). It represents about 35% of the region's GDP and has a population of 264 million inhabitants. An interesting trading partner for sure! In this article, you will learn a brief history of Indonesia and, in the context, the history of the Directorate General of Customs and Excise (DGCE), which has to manage export-import operations in the world's largest island country.

Wisnu Nugrahini

‎€ / $
muitinių administracijos; organizacijos
en, pt
Interview with the Senior Appraiser of machinery and equipment in Brazil
2020-05-13

We are honored to introduce a new member of the editorial board of the Customs Compliance & Risk Management journal - Mr. Roberto Raya da Silva from Brazil, the expert in foreign trade, customs valuation, and tariff classification. Mr. Raya is an Accredited Engineer from the Federal Revenue Service for launching technical reports to customs. He became the first Senior Appraiser for the machinery and equipment section in Brazil.

Enrika Naujokė, Roberto Raya da Silva

prekių klasifikavimas
en, pt
Interview with the Senior Appraiser of machinery and equipment in Brazil
2020-05-13

We are honored to introduce a new member of the editorial board of the Customs Compliance & Risk Management journal - Mr. Roberto Raya da Silva from Brazil, the expert in foreign trade, customs valuation, and tariff classification. Mr. Raya is an Accredited Engineer from the Federal Revenue Service for launching technical reports to customs. He became the first Senior Appraiser for the machinery and equipment section in Brazil.

Enrika Naujokė, Roberto Raya da Silva

prekių klasifikavimas
en
EU Law: April 2020
2020-05-03

We overview customs-related legal acts, information, and notices published in the Official Journal of the EU covering the period 24.3.2020 - 30.4.2020. There was news related to Brexit, Covid-19, common transit procedure, tariff classification of certain goods, preferential origin, duties, antidumping duties, and non-tariff measures.

en
EU Law: April 2020
2020-05-03

We overview customs-related legal acts, information, and notices published in the Official Journal of the EU covering the period 24.3.2020 - 30.4.2020. There was news related to Brexit, Covid-19, common transit procedure, tariff classification of certain goods, preferential origin, duties, antidumping duties, and non-tariff measures.

en
Kas žinotina apie EORI kodą ir nacionalinius skirtumus ES šalyse
2020-05-01

Nors tokia verslo forma, kaip gamybos perkėlimas į kitą šalį pagal užsakomųjų paslaugų sutartį jau laikoma gana įprasta verslo forma, trečiųjų šalių įmonės vis dar patiria iššūkių tiekiant žaliavas į jų perdirbimo vietas. Vienas iš jų – EORI kodo gavimas, kai įmonė faktiškai pati veiklos nevykdo ES valstybėse narėse, tačiau mato ekonominę naudą importuodama žaliavas į ES savo vardu.

Jovita Dobrovalskienė

‎€ / $
procedūros ir deklaracijos
en
Kas žinotina apie EORI kodą ir nacionalinius skirtumus ES šalyse
2020-05-01

Nors tokia verslo forma, kaip gamybos perkėlimas į kitą šalį pagal užsakomųjų paslaugų sutartį jau laikoma gana įprasta verslo forma, trečiųjų šalių įmonės vis dar patiria iššūkių tiekiant žaliavas į jų perdirbimo vietas. Vienas iš jų – EORI kodo gavimas, kai įmonė faktiškai pati veiklos nevykdo ES valstybėse narėse, tačiau mato ekonominę naudą importuodama žaliavas į ES savo vardu.

Jovita Dobrovalskienė

‎€ / $
procedūros ir deklaracijos
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