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Статьи

en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Dr. Hans-Michael Wolffgang

учеба и обучение; таможенная литература
en
World Customs Journal – the leading international academic journal on customs
21-06-2021

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Dr. Hans-Michael Wolffgang

учеба и обучение; таможенная литература
en, lt
EU law news: June 2021
19-06-2021

News in week 24: tariff classification of a water mattress and sound-absorbing so-called ‘Room in room system’; a judgement of the CJEU on transport costs and customs valuation; Cabo Verde was granted a temporary derogation from the rules on the preferential origin; a comprehensive review of the Revised Kyoto Convention; and more news!

Customs Practitioners Association

законодательство: таможенного союза, национальное
en, lt
EU law news: June 2021
19-06-2021

News in week 24: tariff classification of a water mattress and sound-absorbing so-called ‘Room in room system’; a judgement of the CJEU on transport costs and customs valuation; Cabo Verde was granted a temporary derogation from the rules on the preferential origin; a comprehensive review of the Revised Kyoto Convention; and more news!

Customs Practitioners Association

законодательство: таможенного союза, национальное
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

временный ввоз, конечное использование
en, lt
Place of origin of import VAT obligation (temporary admission)
19-06-2021

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

Evelina Liaubaitė

временный ввоз, конечное использование
de, en
Retrospective Amendment of the Customs Declarant
29-05-2021

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?

Dr. Talke Ovie

декларант, таможенный брокер, таможенные декларации и документы
de, en
Retrospective Amendment of the Customs Declarant
29-05-2021

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?

Dr. Talke Ovie

декларант, таможенный брокер, таможенные декларации и документы
Показано 4 из 120

Видео

lt
Fizinių asmenų gaunamų siuntų savarankiškas
22-06-2021
36min
image

Muitinės praktikų asociacija

‎ €34.99
электронная коммерция и таможня
lt
Fizinių asmenų gaunamų siuntų savarankiškas deklaravimas
22-06-2021
36min
image

Muitinės praktikų asociacija

‎ €34.99
Типы: Видео
электронная коммерция и таможня
en
Using LTSDs to qualify goods under preferential
05-06-2021
08min
image

Samuel Draginich

‎ €9.00
происхождение товара
en
Using LTSDs to qualify goods under preferential origin agreements
05-06-2021
08min
image

Samuel Draginich

‎ €9.00
Уровни: Базовый
Типы: Видео
происхождение товара
lt
MDAS verslininko portalas
17-04-2021
15min
image

Laura Grikinienė

‎ €29.99
таможенные декларации и документы
lt
MDAS verslininko portalas
17-04-2021
15min
image

Laura Grikinienė

‎ €29.99
Уровни: Базовый
Типы: Видео
таможенные декларации и документы
lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021
21min
image

Monika Bielskienė

‎ €29.99
таможенные пошлины и налоги; гарантии; долг
lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021
21min
image

Monika Bielskienė

‎ €29.99
Типы: Видео
таможенные пошлины и налоги; гарантии; долг
Показано 4 из 56

Глоссарий

en, lt
Rules of preferential origin
21-06-2021

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower rates of duty upon importation in the country of destination.

происхождение товара
en, lt
Rules of preferential origin
21-06-2021

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower rates of duty upon importation in the country of destination.

происхождение товара
en, lt
Product-specific rules of preferential origin
12-06-2021

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.

происхождение товара
en, lt
Product-specific rules of preferential origin
12-06-2021

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.

происхождение товара
en, lt
Types of free trade agreements
05-06-2021

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

происхождение товара
en, lt
Types of free trade agreements
05-06-2021

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

происхождение товара
en, lt, ru
Система управления соблюдением правовых норм
23-05-2021

Интегрированная модель (Рисунок 1) предоставляет практикам из таможенных администраций логичную и систематическую методологию управления соответствием в таможенном контексте. Практики из предприятий могут использовать эту структуру для разработки своей системы управления соответствием.

соблюдения норм и управление рисками; обязанности
en, lt, ru
Система управления соблюдением правовых норм
23-05-2021

Интегрированная модель (Рисунок 1) предоставляет практикам из таможенных администраций логичную и систематическую методологию управления соответствием в таможенном контексте. Практики из предприятий могут использовать эту структуру для разработки своей системы управления соответствием.

соблюдения норм и управление рисками; обязанности
Показано 1 из 1

Видео курсы

lt
Asmenų, pageidaujančių teikti atstovavimo
31-03-2021
37h 50min
image

Vytauto Didžiojo universitetas, Socialinių mokslų kolegija, Muitinės praktikų asociacija

‎ €980.00
lt
Asmenų, pageidaujančių teikti atstovavimo muitinėje paslaugas, mokymo kursai
31-03-2021
37h 50min
image

Vytauto Didžiojo universitetas, Socialinių mokslų kolegija, Muitinės praktikų asociacija

‎ €980.00
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