vasario 28, 2018
Eksporto fakto įrodymai taikant 0 proc. PVM

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Eksportuotojas, būdamas apdairus ir rūpestingas teisinių santykių dalyvis, norėdamas pasinaudoti teise taikyti 0 proc. PVM tarifą, privalo gauti dokumentus, įrodančius, kad prekės išgabentos iš ES. Aktualioje byloje teismas aptarė situacijas, kuomet muitinės patvirtinimas yra pakankamas išgabenimo iš ES fakto įrodymas ir eksportuotojas teisėtai taiko 0 proc. PVM tarifą, nors ir neturi kitų tinkamų šio fakto įrodymų (pvz. neturi gavėjo atžymėtų CMR važtaraščių).

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en
The pitfalls of free trade agreements – claiming back duty paid due to error
2021-11-27

Let’s examine one specific pitfall importers/exports frequently fall victim to when trading under the auspices of a free trade agreement.

Samuel Draginich

rizikos valdymas
en
The pitfalls of free trade agreements – claiming back duty paid due to error
2021-11-27

Let’s examine one specific pitfall importers/exports frequently fall victim to when trading under the auspices of a free trade agreement.

Samuel Draginich

rizikos valdymas
en
Import taxes administered by customs: a short overview
2021-11-24

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade

mokesčiai
en
Import taxes administered by customs: a short overview
2021-11-24

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade

mokesčiai
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
2021-11-23

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important to remember that the new trading relationship between the UK and EU is still evolving and 2022 is the host of some big changes. For example, certain easements that were introduced to facilitate trade will expire, multiple new systems will be introduced, and sanitary and phytosanitary controls will commence for the first time. So, if you think your business has mastered trading across the new border, then think again. In this article, we outline three pitfalls that could disrupt your supply chain and what you can do to avoid them.

Jessica Yang

rizikos valdymas
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
2021-11-23

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important to remember that the new trading relationship between the UK and EU is still evolving and 2022 is the host of some big changes. For example, certain easements that were introduced to facilitate trade will expire, multiple new systems will be introduced, and sanitary and phytosanitary controls will commence for the first time. So, if you think your business has mastered trading across the new border, then think again. In this article, we outline three pitfalls that could disrupt your supply chain and what you can do to avoid them.

Jessica Yang

rizikos valdymas
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
2021-11-20

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

rizikos valdymas
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
2021-11-20

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

rizikos valdymas
en, fr
SACU Members make progress in enhancing the uniform application of their Common External Tariff
2021-11-20

The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

SACU and the WCO Secretariats

mokesčiai
en, fr
SACU Members make progress in enhancing the uniform application of their Common External Tariff
2021-11-20

The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

SACU and the WCO Secretariats

mokesčiai
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