gegužės 31, 2018
Dempingas: ES gamintojų vs importuotojų interesai

Photo by chuttersnap on Unsplash

Tam tikrų prekių importas gali būti sumažintas įvedus antidempingo muitą, kuriuo siekiama apsaugoti ES gamintojus. Importuotojai dėl tokio reguliavimo susiduria su papildomais reikalavimais - gauti priežiūros dokumentą, pateikti mokesčių sumokėjimo garantiją, užtikrinti įrašų sąskaitose atitiktį reikalavimams, nekalbant apie paties antidempingo mokesčio sumokėjimą. Aptarkime reguliavimo priežastis bei įtaką įvairioms interesų grupėms.

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It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

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