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Muito tarifai yra nustatyti Kombinuotoje nomenklatūroje (KN), kuri yra priedas prie Tarybos reglamento (EEB) Nr. 2658/87dėl tarifų ir statistinės nomenklatūros bei dėl Bendrojo muitų tarifo. KN yra kasmet atnaujinama, pvz. 2020 m. Komisijos įgyvendinimo reglamentu (ES) 2019/1776.

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Komentarai ()

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A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
2021-05-22

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

muitai ir mokesčiai; garantijos; skola
en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
2021-05-22

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

muitai ir mokesčiai; garantijos; skola
lt
Mokesčių mokėjimo muitinėje taisyklės
2021-04-14
21min
image

Monika Bielskienė

‎ €29.99
muitai ir mokesčiai; garantijos; skola
lt
Mokesčių mokėjimo muitinėje taisyklės
2021-04-14
21min
image

Monika Bielskienė

‎ €29.99
Tipas: Video
muitai ir mokesčiai; garantijos; skola
lt
Vienkartinės ir bendrosios garantijos
2021-04-14
29min
image

Monika Bielskienė

‎ €29.99
muitai ir mokesčiai; garantijos; skola
lt
Vienkartinės ir bendrosios garantijos
2021-04-14
29min
image

Monika Bielskienė

‎ €29.99
Tipas: Video
muitai ir mokesčiai; garantijos; skola
en
The concept of a customs debtor and the case-law in Lithuania
2021-03-25

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

Dr. Gediminas Valantiejus

muitai ir mokesčiai; garantijos; skola
en
The concept of a customs debtor and the case-law in Lithuania
2021-03-25

In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.

Dr. Gediminas Valantiejus

muitai ir mokesčiai; garantijos; skola
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

muitai ir mokesčiai; garantijos; skola
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

muitai ir mokesčiai; garantijos; skola
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