Leidinys

Išsaugoti
Rodoma 97-112451
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, 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

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 

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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en
Ukraine customs and trade news April/May 2023
2023-06-11

News at a glance: Ukraine plans to join the CPTPP; start of application of the Pan-Euro-Med transitional rules of origin with the Republic of Moldova; Ukraine stops exporting sugar; extension of trade liberalisation with the EU; and more updates.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs and trade news April/May 2023
2023-06-11

News at a glance: Ukraine plans to join the CPTPP; start of application of the Pan-Euro-Med transitional rules of origin with the Republic of Moldova; Ukraine stops exporting sugar; extension of trade liberalisation with the EU; and more updates.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
EU law news April/May 2023
2023-06-04

News in week 22: More trade-related cooperation agreed between the EU and the US in the Trade and Technology Council; WTO dispute panel established to review EU duties on Indonesian steel products; regulation on tariff cassification of a cooling mat for dogs and cats; anti-dumping duty on imports of rebars originating in Belarus; and more updates!

teisė
en
EU law news April/May 2023
2023-06-04

News in week 22: More trade-related cooperation agreed between the EU and the US in the Trade and Technology Council; WTO dispute panel established to review EU duties on Indonesian steel products; regulation on tariff cassification of a cooling mat for dogs and cats; anti-dumping duty on imports of rebars originating in Belarus; and more updates!

teisė
en
ES muitų teisės reforma
2023-06-04

ES Komisija pateikė pasiūlymą dėl Sąjungos muitinės kodekso reformos (taip pat kelių kitų teisės aktų pakeitimų). Atsižvelgiant į tai, kad iki šiol iš esmės nepavyko centralizuoti (taigi ir standartizuoti) muitinės veiklos ir IT sistemų (išskyrus ICS2), taip pat nepakankamai suderintos baudos už muitų teisės pažeidimus, Komisijos pasiūlymai dėl ES muitinės duomenų centro, ES muitinės institucijos, perėjimo prie importuotojo/ tariamo (angl. „deemed“) importuotojo kaip asmens, atsakingo už muitus ir visus atitikties aspektus, taip pat dalinio muitinės baudų suderinimo yra drąsūs žingsniai, dėl kurių verslo bendruomenė, patirianti sunkumų dėl nevienodų veiklos sąlygų ES muitų sąjungoje ir bendrojoje rinkoje, gali tik palinkėti ES Komisijai sėkmės Taryboje ir Parlamente.

Michael Lux

e-komercija, IT sistemos, duomenų bazės, teisė
en
ES muitų teisės reforma
2023-06-04

ES Komisija pateikė pasiūlymą dėl Sąjungos muitinės kodekso reformos (taip pat kelių kitų teisės aktų pakeitimų). Atsižvelgiant į tai, kad iki šiol iš esmės nepavyko centralizuoti (taigi ir standartizuoti) muitinės veiklos ir IT sistemų (išskyrus ICS2), taip pat nepakankamai suderintos baudos už muitų teisės pažeidimus, Komisijos pasiūlymai dėl ES muitinės duomenų centro, ES muitinės institucijos, perėjimo prie importuotojo/ tariamo (angl. „deemed“) importuotojo kaip asmens, atsakingo už muitus ir visus atitikties aspektus, taip pat dalinio muitinės baudų suderinimo yra drąsūs žingsniai, dėl kurių verslo bendruomenė, patirianti sunkumų dėl nevienodų veiklos sąlygų ES muitų sąjungoje ir bendrojoje rinkoje, gali tik palinkėti ES Komisijai sėkmės Taryboje ir Parlamente.

Michael Lux

e-komercija, IT sistemos, duomenų bazės, teisė
en
‘Fair prices’ vs transaction value in Bulgaria
2023-06-04

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

vertė
en
‘Fair prices’ vs transaction value in Bulgaria
2023-06-04

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

vertė
en
Certain critical export-controlled product groups to be aware of
2023-06-01

The main purpose of the article is to raise awareness of certain product groups that are subject to export control. This concerns in particular drive and automation products as well as emerging technologies in the high-tech industry. For example, inverters can have a special software extension for output frequencies above 600 Hz, which is critical because this type of product can be used in chemical centrifuges and nuclear power plants in sanctioned countries.

Armin Belle

eksportas, eksporto kontrolė, sankcijos
en
Certain critical export-controlled product groups to be aware of
2023-06-01

The main purpose of the article is to raise awareness of certain product groups that are subject to export control. This concerns in particular drive and automation products as well as emerging technologies in the high-tech industry. For example, inverters can have a special software extension for output frequencies above 600 Hz, which is critical because this type of product can be used in chemical centrifuges and nuclear power plants in sanctioned countries.

Armin Belle

eksportas, eksporto kontrolė, sankcijos
en
First steps in choosing customs software
2023-05-14

This article covers the questions that companies should raise when looking for customs software. It highlights the key points to consider before choosing software and gives advice on how to minimise potential issues and maximise benefits. This is important for businesses considering making their own customs declarations for the first time, or switching from one customs software package to another. Here's what you need to know.

Kieran Gleeson

IT sistemos, duomenų bazės
en
First steps in choosing customs software
2023-05-14

This article covers the questions that companies should raise when looking for customs software. It highlights the key points to consider before choosing software and gives advice on how to minimise potential issues and maximise benefits. This is important for businesses considering making their own customs declarations for the first time, or switching from one customs software package to another. Here's what you need to know.

Kieran Gleeson

IT sistemos, duomenų bazės
en
Export control: the need for an internal compliance programme
2023-05-14

What is an Internal Compliance Programme (ICP) and what are its core elements? What if the ICP is not required by law, should companies still use it? The answer is definitely yes. Even if your company does not fall under the criteria for a mandatory ICP, it is important to have one in place if you deal with export-controlled items.

Christelle Dubouchet

apribojimai, kliūtys prekybai, eksportas, eksporto kontrolė, sankcijos
en
Export control: the need for an internal compliance programme
2023-05-14

What is an Internal Compliance Programme (ICP) and what are its core elements? What if the ICP is not required by law, should companies still use it? The answer is definitely yes. Even if your company does not fall under the criteria for a mandatory ICP, it is important to have one in place if you deal with export-controlled items.

Christelle Dubouchet

apribojimai, kliūtys prekybai, eksportas, eksporto kontrolė, sankcijos
en
INCASE modelis efektyviam muitinės atitikties užtikrinimui
2023-06-01

Kelerius metus dirbau muitinės auditoriumi ir žinau nemažai įmonių, kurios taikė įvairius metodus siekdamos užtikrinti atitiktį muitinės reikalavimams. Nors buvo skiriama daug išteklių (finansinių, žmogiškųjų, techninių), joms nepavykdavo pasiekti savo tikslų ir norimos sėkmės muitinės reikalavimų laikymosi srityje.

Dr. Michael Jung

rizikos valdymas
en
INCASE modelis efektyviam muitinės atitikties užtikrinimui
2023-06-01

Kelerius metus dirbau muitinės auditoriumi ir žinau nemažai įmonių, kurios taikė įvairius metodus siekdamos užtikrinti atitiktį muitinės reikalavimams. Nors buvo skiriama daug išteklių (finansinių, žmogiškųjų, techninių), joms nepavykdavo pasiekti savo tikslų ir norimos sėkmės muitinės reikalavimų laikymosi srityje.

Dr. Michael Jung

rizikos valdymas
en
Best practices and tips for managing customs knowledge in a company
2023-05-07

What aspects should be taken into account in the context of customs knowledge management within a company? During the 15th Authors' Meeting, experts from the UK, Israel, France, Colombia, Brazil and Lithuania shared many tips and practices on how to acquire, update and manage knowledge to be successful in customs processes. The main insights – on the role of a customs manager, exchanging information internally, ensuring awareness of all the involved persons, manuals, peer learning, etc. - shared are summarised in the following overview.

rizikos valdymas, žinių valdymas
en
Best practices and tips for managing customs knowledge in a company
2023-05-07

What aspects should be taken into account in the context of customs knowledge management within a company? During the 15th Authors' Meeting, experts from the UK, Israel, France, Colombia, Brazil and Lithuania shared many tips and practices on how to acquire, update and manage knowledge to be successful in customs processes. The main insights – on the role of a customs manager, exchanging information internally, ensuring awareness of all the involved persons, manuals, peer learning, etc. - shared are summarised in the following overview.

rizikos valdymas, žinių valdymas
en
Harley-Davidson byla išryškina privalomos kilmės informacijos ribas Sąjungos muitų teisėje
2023-05-07

Europos Sąjungos muitų teisėje yra suteikta galimybė ekonominės veiklos vykdytojui gauti muitinės privalomus sprendimus, kuriais suteikiamas užtikrinimas dėl prekių tarifinio klasifikavimo arba dėl prekių kilmės. Tačiau ar visais atvejais toks muitinės sprendimas garantuoja teisinį saugumą vien dėl to, jog muitinė priėmė prekybininkui palankų sprendimą?

Jonas Sakalauskas

kilmė, muitai, mokesčiai
en
Harley-Davidson byla išryškina privalomos kilmės informacijos ribas Sąjungos muitų teisėje
2023-05-07

Europos Sąjungos muitų teisėje yra suteikta galimybė ekonominės veiklos vykdytojui gauti muitinės privalomus sprendimus, kuriais suteikiamas užtikrinimas dėl prekių tarifinio klasifikavimo arba dėl prekių kilmės. Tačiau ar visais atvejais toks muitinės sprendimas garantuoja teisinį saugumą vien dėl to, jog muitinė priėmė prekybininkui palankų sprendimą?

Jonas Sakalauskas

kilmė, muitai, mokesčiai
en
Paper or pixels? The dual challenge of document management in Ukraine’s e-customs clearance
2023-05-07

In the era of digital technologies, electronic customs clearance of goods has become a standard for many countries across the globe. Ukraine is no exception. However, unfortunately, even in the modern system, problems can arise that can significantly complicate and slow down customs clearance. One such problem is the provision of paper documents. In this context, it is crucial to clarify some issues that regulate the procedure for providing paper documents and the form of customs control during electronic customs clearance of goods in Ukraine. In this article, we present a real case that happened to us at the end of March 2023 in Odesa.

Dr Oleksii Fedotov, Artem Nazarko

IT sistemos, duomenų bazės, muitinės formalumai
en
Paper or pixels? The dual challenge of document management in Ukraine’s e-customs clearance
2023-05-07

In the era of digital technologies, electronic customs clearance of goods has become a standard for many countries across the globe. Ukraine is no exception. However, unfortunately, even in the modern system, problems can arise that can significantly complicate and slow down customs clearance. One such problem is the provision of paper documents. In this context, it is crucial to clarify some issues that regulate the procedure for providing paper documents and the form of customs control during electronic customs clearance of goods in Ukraine. In this article, we present a real case that happened to us at the end of March 2023 in Odesa.

Dr Oleksii Fedotov, Artem Nazarko

IT sistemos, duomenų bazės, muitinės formalumai
en
Brexit Diary – the Journey to Windsor
2023-04-30

The Windsor Framework possibly places Northern Ireland in a very enviable position. Importers and exporters from Northern Ireland uniquely have free access to both the UK and EU markets – which should surely attract considerable foreign investment and transform it into a prosperous trading hub. How did the journey to Windsor go?

Dr. David Savage

apribojimai, kliūtys prekybai, teisė
en
Brexit Diary – the Journey to Windsor
2023-04-30

The Windsor Framework possibly places Northern Ireland in a very enviable position. Importers and exporters from Northern Ireland uniquely have free access to both the UK and EU markets – which should surely attract considerable foreign investment and transform it into a prosperous trading hub. How did the journey to Windsor go?

Dr. David Savage

apribojimai, kliūtys prekybai, teisė
en
Customs managers: What do they do?
2023-04-30

How are customs issues managed within companies? What is it that people in charge of meeting Customs’ expectations do? This article highlights the role of the key players in customs compliance - customs managers. The findings presented are based on interviews with key informants in nine multinational companies from a cross-section of industries.

Prof. Dr. Andrew Grainger

rizikos valdymas, žinių valdymas
en
Customs managers: What do they do?
2023-04-30

How are customs issues managed within companies? What is it that people in charge of meeting Customs’ expectations do? This article highlights the role of the key players in customs compliance - customs managers. The findings presented are based on interviews with key informants in nine multinational companies from a cross-section of industries.

Prof. Dr. Andrew Grainger

rizikos valdymas, žinių valdymas
en
Nesukomplektuotų prekių kaip dalių klasifikavimo ir sutaupymo galimybių paieškos
2023-04-30

Nesukomplektuota prekė turi būti klasifikuojama kaip sukomplektuota prekė, pavyzdžiui, jei atsigabenate dalimis išardytą dviratį, vis tiek jį turėsite deklaruoti kaip dviratį ir mokėti dviračiui priklausančius importo mokesčius. Bet, gal galima padaryti gudriau – pusę dviračio detalių išmuitinti savo vardu, o kitą pusę – draugo? Ar tuomet galima deklaruoti ne dviratį, o detales ir mokėti mažiau mokesčių? Būtent šiuo klausimu prireikė netgi Europos Sąjungos Teisingumo Teismo (ESTT) išaiškinimo, apžvelkime.

Enrika Naujokė

klasifikavimas
en
Nesukomplektuotų prekių kaip dalių klasifikavimo ir sutaupymo galimybių paieškos
2023-04-30

Nesukomplektuota prekė turi būti klasifikuojama kaip sukomplektuota prekė, pavyzdžiui, jei atsigabenate dalimis išardytą dviratį, vis tiek jį turėsite deklaruoti kaip dviratį ir mokėti dviračiui priklausančius importo mokesčius. Bet, gal galima padaryti gudriau – pusę dviračio detalių išmuitinti savo vardu, o kitą pusę – draugo? Ar tuomet galima deklaruoti ne dviratį, o detales ir mokėti mažiau mokesčių? Būtent šiuo klausimu prireikė netgi Europos Sąjungos Teisingumo Teismo (ESTT) išaiškinimo, apžvelkime.

Enrika Naujokė

klasifikavimas
en
Muitinės praktikų grupė Jungtinėje Karalystėje
2023-04-23

Su Muitinės praktikų grupės (angl. Customs Practitioners Group, sutr. CPG) vadove Barbara Scott kalbamės apie laikotarpį nuo 1988 m., kai CPG buvo įsteigta, iki šių dienų: Kada ir kaip kilo idėja įkurti CPG? Kokia tuomet buvo muitinės aplinka? Ar buvo panašių asociacijų kaip CPG? Kaip viskas pasikeitę šiandieną ir kokie pokyčiai laukia ateityje?

Barbara Scott

organizacijos, asociacijos
en
Muitinės praktikų grupė Jungtinėje Karalystėje
2023-04-23

Su Muitinės praktikų grupės (angl. Customs Practitioners Group, sutr. CPG) vadove Barbara Scott kalbamės apie laikotarpį nuo 1988 m., kai CPG buvo įsteigta, iki šių dienų: Kada ir kaip kilo idėja įkurti CPG? Kokia tuomet buvo muitinės aplinka? Ar buvo panašių asociacijų kaip CPG? Kaip viskas pasikeitę šiandieną ir kokie pokyčiai laukia ateityje?

Barbara Scott

organizacijos, asociacijos
en
Knowledge of customs and tax regulations: Who is concerned?
2023-04-23

There is often a perception that laws are the domain of lawyers, taxes are the domain of accountants and financiers, profits are the domain of salespeople, and so on. Is this the right approach? The purpose of this article is to examine why knowledge of customs and tax regulations is important not only for lawyers and financial experts, but also for other employees, especially directors, managers and other supervisors. The article is based on a presentation given on the occasion of the launch of the MBA programme ‘Customs Process Management’ at Vytautas Magnus University.

Dr. Ilona Mishchenko

rizikos valdymas, žinių valdymas
en
Knowledge of customs and tax regulations: Who is concerned?
2023-04-23

There is often a perception that laws are the domain of lawyers, taxes are the domain of accountants and financiers, profits are the domain of salespeople, and so on. Is this the right approach? The purpose of this article is to examine why knowledge of customs and tax regulations is important not only for lawyers and financial experts, but also for other employees, especially directors, managers and other supervisors. The article is based on a presentation given on the occasion of the launch of the MBA programme ‘Customs Process Management’ at Vytautas Magnus University.

Dr. Ilona Mishchenko

rizikos valdymas, žinių valdymas
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