Panašus turinys

en, lt
Importo procedūra 42: neapmokestinimas PVM
2022-02-11

42 muitinės procedūra yra mokestinis mechanizmas, kuriuo ES importuotojas gali pasinaudoti siekdamas, kad PVM nebūtų skaičiuojamas importo vastybėje. Mechanizmas taikomas, kai prekės, importuotos į ES valstybę narę iš trečiųjų šalių, netrukus išgabenamos į kitą valstybę narę. Tokiais atvejais PVM turi būti sumokėtas pastarojoje - paskirties valstybėje narėje.

importas
en, lt
Importo procedūra 42: neapmokestinimas PVM
2022-02-11

42 muitinės procedūra yra mokestinis mechanizmas, kuriuo ES importuotojas gali pasinaudoti siekdamas, kad PVM nebūtų skaičiuojamas importo vastybėje. Mechanizmas taikomas, kai prekės, importuotos į ES valstybę narę iš trečiųjų šalių, netrukus išgabenamos į kitą valstybę narę. Tokiais atvejais PVM turi būti sumokėtas pastarojoje - paskirties valstybėje narėje.

importas
en
Point of view on some aspects of trade, customs and career
2022-01-23

Point of view on these aspects of trade, customs and career: Don’t just trade, provide global service. As a trader, respond positively to the role Customs plays within global trade. Six points to consider when planning your career as a customs advisor.

Ronnie Van Rooyen

importas
en
Point of view on some aspects of trade, customs and career
2022-01-23

Point of view on these aspects of trade, customs and career: Don’t just trade, provide global service. As a trader, respond positively to the role Customs plays within global trade. Six points to consider when planning your career as a customs advisor.

Ronnie Van Rooyen

importas
en, lt
ATA knygelė
2022-01-07

ATA knygelė naudojama laikinai išvežant, gabenant tranzitu ir laikinai įvežant prekes tam tikrais tikslais, pvz., parodoms, renginiams, gabenant profesinę įrangą ar komercinius pavyzdžius.

importas
en, lt
ATA knygelė
2022-01-07

ATA knygelė naudojama laikinai išvežant, gabenant tranzitu ir laikinai įvežant prekes tam tikrais tikslais, pvz., parodoms, renginiams, gabenant profesinę įrangą ar komercinius pavyzdžius.

importas
en, lt
CPD knygelė
2021-11-09

Carnet de Passages en Douane arba CPD knygelė yra tarptautinis muitinės dokumentas laikinam motorinių transporto priemonių įvežimui į valstybės teritoriją.

importas
en, lt
CPD knygelė
2021-11-09

Carnet de Passages en Douane arba CPD knygelė yra tarptautinis muitinės dokumentas laikinam motorinių transporto priemonių įvežimui į valstybės teritoriją.

importas
en
INF STP: electronic exchange of information for inward and outward processing in the EU
2021-10-10

On the 1st of June 2020, the EU Commission implemented the INF Specific Trader Portal (STP) which should ensure the electronic data exchange between the customs authorities involved in the customs procedures of inward and outward processing. This article provides an overview of what traders need to consider and which functions are missing in the current version of INF STP.

Patrick Nieveler

importas
en
INF STP: electronic exchange of information for inward and outward processing in the EU
2021-10-10

On the 1st of June 2020, the EU Commission implemented the INF Specific Trader Portal (STP) which should ensure the electronic data exchange between the customs authorities involved in the customs procedures of inward and outward processing. This article provides an overview of what traders need to consider and which functions are missing in the current version of INF STP.

Patrick Nieveler

importas
en
Returned goods: conditions for re-import of goods under Indian laws
2021-10-07

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupender Singh

importas
en
Returned goods: conditions for re-import of goods under Indian laws
2021-10-07

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupender Singh

importas
en
Exemption from import VAT under the
26min
image

Monika Bielskienė

‎ €49.89
importas
en
Exemption from import VAT under the "Customs Procedure 42"
26min
image

Monika Bielskienė

‎ €49.89
importas
en
Northern Ireland: a case study on import-export customs formalities
2021-09-25

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

importas
en
Northern Ireland: a case study on import-export customs formalities
2021-09-25

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

importas
en
Inward processing procedure in the EU: the basics
2021-09-18

We continue the overview of tax-saving possibilities for economic operators provided in the Union Customs Code (see Outward processing procedure in the EU: the basics). In this article, we focus on the inward processing procedure - how it works, the benefits, what is necessary, and point out some special features. Finally, we look at the recently updated European Commission Guidance for trade on special procedures.

Mara Valdemarca

importas
en
Inward processing procedure in the EU: the basics
2021-09-18

We continue the overview of tax-saving possibilities for economic operators provided in the Union Customs Code (see Outward processing procedure in the EU: the basics). In this article, we focus on the inward processing procedure - how it works, the benefits, what is necessary, and point out some special features. Finally, we look at the recently updated European Commission Guidance for trade on special procedures.

Mara Valdemarca

importas
en
Outward processing procedure in the EU: the basics
2021-09-11

Everyone entering the import-export sector should be aware of the variety of customs procedures to work in the most efficient way and satisfy their economic needs. Outward and inward processing are two of the often-used procedures that can help you pass through the borders paying less duties or no duties at all. In this article, we overview EU’s Customs Decisions System and focus on one of 22 authorizations that might be applied there – the outward processing. In the following article, we will continue the topic by looking at inward processing.

Mara Valdemarca

importas
en
Outward processing procedure in the EU: the basics
2021-09-11

Everyone entering the import-export sector should be aware of the variety of customs procedures to work in the most efficient way and satisfy their economic needs. Outward and inward processing are two of the often-used procedures that can help you pass through the borders paying less duties or no duties at all. In this article, we overview EU’s Customs Decisions System and focus on one of 22 authorizations that might be applied there – the outward processing. In the following article, we will continue the topic by looking at inward processing.

Mara Valdemarca

importas
en
Canada: where the EU (or other countries) exporter acts as the importer of record
2021-09-04

Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.

Peter Mitchell

importas
en
Canada: where the EU (or other countries) exporter acts as the importer of record
2021-09-04

Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.

Peter Mitchell

importas
en, lt
Pavojingas gaminys: išleisti į laisvą apyvartą draudžiama
2021-08-14

Redakcijos žodis. Valstybinės vartotojų teisių apsaugos tarnybos (VVTAT) svetainėje gausu pranešimų apie uždraustas pateikti į rinką prekes, pavyzdžiui, dėl susižeidimo pavojaus uždrausta teikti į Lietuvos rinką paspirtuką „Bottari“ Scooter Bimbo Bike kids, kilmės šalis Kinija. Tad importuotojams, siekiantiems sklandaus prekių išleidimo į laisvą apyvartą, be kita ko, reikia būti ir tikriems dėl gaminio atitikties ES reikalavimams. Į klausimus šia tema maloniai sutiko atsakyti gerb. Arvydas Naina.

Arvydas Naina

importas
en, lt
Pavojingas gaminys: išleisti į laisvą apyvartą draudžiama
2021-08-14

Redakcijos žodis. Valstybinės vartotojų teisių apsaugos tarnybos (VVTAT) svetainėje gausu pranešimų apie uždraustas pateikti į rinką prekes, pavyzdžiui, dėl susižeidimo pavojaus uždrausta teikti į Lietuvos rinką paspirtuką „Bottari“ Scooter Bimbo Bike kids, kilmės šalis Kinija. Tad importuotojams, siekiantiems sklandaus prekių išleidimo į laisvą apyvartą, be kita ko, reikia būti ir tikriems dėl gaminio atitikties ES reikalavimams. Į klausimus šia tema maloniai sutiko atsakyti gerb. Arvydas Naina.

Arvydas Naina

importas
en, lt, ru
Muitinės sandėlis: pavėluoto prekių
03min
image

‎ €9.00
importas
en, lt, ru
Muitinės sandėlis: pavėluoto prekių įtraukimo į apskaitą pasekmės
03min
image

‎ €9.00
importas
en, lt, ru
Muitinės sandėlis: ar ginkluotas apiplėšimas
02min
image

‎ €9.00
importas
en, lt, ru
Muitinės sandėlis: ar ginkluotas apiplėšimas yra force majeure?
02min
image

‎ €9.00
importas
en, lt
Klaipėdos LEZ: laisvųjų zonų nauda verslui, veiklos standartai
2021-04-24

Apie laisvųjų zonų naudą verslui, šių zonų skirtumus ir panašumus įvairiose šalyse, buvimą organizacijų nariais ir atitikties tarptautiniams standartams svarbą kalbamės su Eimantu Kiudulu, Klaipėdos laisvosios ekonominės zonos valdymo bendrovės generaliniu direktoriumi.

Eimantas Kiudulas

importas
en, lt
Klaipėdos LEZ: laisvųjų zonų nauda verslui, veiklos standartai
2021-04-24

Apie laisvųjų zonų naudą verslui, šių zonų skirtumus ir panašumus įvairiose šalyse, buvimą organizacijų nariais ir atitikties tarptautiniams standartams svarbą kalbamės su Eimantu Kiudulu, Klaipėdos laisvosios ekonominės zonos valdymo bendrovės generaliniu direktoriumi.

Eimantas Kiudulas

importas
lt
Perdirbimo procedūros: leidimų išdavimo
13min
image

Jovita Dobrovalskienė

‎ €34.99
importas
lt
Perdirbimo procedūros: leidimų išdavimo sąlygos
13min
image

Jovita Dobrovalskienė

‎ €34.99
importas
en
ICS2: the new European customs “Import Control System” just arriving!
2021-03-18

The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.

Bertrand Rager

importas
en
ICS2: the new European customs “Import Control System” just arriving!
2021-03-18

The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.

Bertrand Rager

importas
en
Cases of repayment of import duties (EU and UK)
2021-03-18

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

importas
en
Cases of repayment of import duties (EU and UK)
2021-03-18

Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?

Enrika Naujokė

importas
en
Import a car from UK to Ireland
2021-02-25

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

importas
en
Import a car from UK to Ireland
2021-02-25

Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.

Kieran Gleeson

importas
en
ATA Carnet - through customs faster
2020-11-24

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

importas
en
ATA Carnet - through customs faster
2020-11-24

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

importas
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