Import/export VAT & other post-Brexit issues

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Pirkti dabar Prenumeruoti

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(be PVM, mokėjimas kortele arba bankiniu pavedimu)

Pirkti dabar Prenumeruoti

Užsisakykite Plius planą ir naudokitės prieiga prie visų straipsnių ir video, o taip pat ir TMP programa (sužinokite daugiau) tik už 75 Eur/mėn.

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Aprašymas Resursai

The post-Brexit marketplace has posed new challenges for retailers. New knowledge is needed to overcome them. The training, which is a record of a webinar, aims to provide a basic understanding of the most common challenges and what to consider.

Audience

Accountants, tax advisors and others who are/will be involved in import-export transactions and need basic knowledge of the training topics.

Topics

The following topics are covered:

  • Export/ import VAT
  • IOSS - Import One Stop Shop
  • Preferential origin of goods, statement on origin
  • Returned goods relief 

After watching the video and doing the task provided in the resources section, test your knowledge by taking the quiz. It can also be a good idea to start with the quiz (you can repeat it as many times as you like) and that way check your knowledge before and after the training.

Time

Please plan 1-1,5 hour to complete the training. 

Speakers

Zandra Horgan is a Chartered Certified Accountant, Chartered Tax Adviser, Customs Agent & Adviser in Ireland. She is co-founder of HFS which offer Customs, Accounting & Tax services to a varied client base of multinationals to the SME sector. 

Now operating his own consultancy company, Anthony Buckley provides advice to a number of accountancy and other firms, and has experience of training in customs for Irish Exporters Association, CILT Skillnet and Chartered Accountants Ireland. Formerly Head of Revenue’s Customs Service, he led Brexit planning for Irish Customs up to mid-2018. 

Recommendation for further learning

Articles published in Customs Compliance & Risk Management journal on Returned Goods Relief and Statement on Origin.  

Courses on specific topics:
VAT related to export and import in the EU - In this video training, the subject of VAT is dealt with in more detail.
Exemption from import VAT under the 'Customs Procedure 42'
Preferential and non-preferential origin of goods in the EU 

Courses that cover many topics:
Customs clearance and trade compliance in the EU training - An extensive training which provides basic knowledge in 21 modules (2 weeks of learning full-time, access granted for 3 months, so that you can combine work and learning).
Customs compliance training for EU and UK businesses (10 hours of learning).

Customs Knowledge Institute: 🔗the Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge.

Prieiga prie resursų suteikiama įsigijus kursą.

Komentarai ()

Panašus turinys
en
Technology to Customs: Catch me, if you can
2024-04-14

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful … conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

€
muitai, mokesčiai
en
Technology to Customs: Catch me, if you can
2024-04-14

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

€
muitai, mokesčiai
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
2024-04-14

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is … based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

€
importas
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
2024-04-14

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

€
importas
en
VAT and duty deferment accounts in UK
2024-04-07

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments … at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

€
muitai, mokesčiai
en
VAT and duty deferment accounts in UK
2024-04-07

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

€
muitai, mokesčiai
en
VAT deferment accounts in EU
2024-04-07

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine … the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

€
muitai, mokesčiai
en
VAT deferment accounts in EU
2024-04-07

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

€
muitai, mokesčiai
en
Export promotion programmes: Lithuania's case
2024-01-15

Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness … of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly environment. Exports are an important part of business, both for the national economy and for the growth and development of businesses themselves. Economic growth, especially in small countries, is driven by foreign trade, making the promotion of exports a crucial task for a country. The dynamics and development of export growth depend on the implementation of a targeted export policy by the government, and exports are a key factor of economic growth for various countries, including Lithuania.

Jonas Aleksonis

eksportas
en
Export promotion programmes: Lithuania's case
2024-01-15

Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly environment. Exports are an important part of business, both for the national economy and for the growth and development of businesses themselves. Economic growth, especially in small countries, is driven by foreign trade, making the promotion of exports a crucial task for a country. The dynamics and development of export growth depend on the implementation of a targeted export policy by the government, and exports are a key factor of economic growth for various countries, including Lithuania.

Jonas Aleksonis

eksportas
support@customsclear.net +37066426393 37066426393 (LT) +37064465553
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