May 15, 2021
Alternative proof of ending transit procedure

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In this article, we outline issues that holders of the procedure (who provide a guarantee to cover the amount of potential debt) might face in case the Union transit procedure or common transit procedure is not properly ended in the electronic customs systems. A real case, when the T1 transit procedure was not ended in Germany, and the goods were shipped to Russia, is provided as an example of an issue.

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en, lt
Union transit
15-05-2021

The Union transit procedure is used to move non-Union and Union status goods from one point to another within the customs territory of the Union, and also Andorra and San Marino. There are two categories of the Union transit procedure: external transit and internal transit.

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en, lt
Union transit
15-05-2021

The Union transit procedure is used to move non-Union and Union status goods from one point to another within the customs territory of the Union, and also Andorra and San Marino. There are two categories of the Union transit procedure: external transit and internal transit.

транзит
en, lt
Common transit
15-05-2021

The common transit procedure extends the Union transit procedure to both Union and non-Union status goods moving to, from, through or between the countries that have signed the Convention on a common transit procedure. These countries are the EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey, the Republic of North Macedonia, Serbia and the United Kingdom.

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en, lt
Common transit
15-05-2021

The common transit procedure extends the Union transit procedure to both Union and non-Union status goods moving to, from, through or between the countries that have signed the Convention on a common transit procedure. These countries are the EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey, the Republic of North Macedonia, Serbia and the United Kingdom.

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en, lt
Transit manual (EU)
15-05-2021

Transit manual, prepared by the European Commission, is a detailed description of the common and the Union transit procedures. It explains how these transit procedures work and the roles of the various participants.

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en, lt
Transit manual (EU)
15-05-2021

Transit manual, prepared by the European Commission, is a detailed description of the common and the Union transit procedures. It explains how these transit procedures work and the roles of the various participants.

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image lt
TIR tranzito sistema
31-03-2021

Vida Balkienė

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image lt
TIR tranzito sistema
31-03-2021

Vida Balkienė

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lt
Tranzito procedūros netinkamo užbaigimo mokestinės pasekmės
26-12-2020

Straipsnyje apžvelgiama naujausia Lietuvos vyriausiojo administracinio teismo (LVAT) praktika, kurioje plačiau atsakoma į klausimus, kurie asmenys teisine prasme laikomi atsakingais dėl tinkamai neužbaigtos tranzito procedūros bei klausimus, kuomet ši procedūra apskritai laikytina netinkamai užbaigta net ir esant atitinkamam tranzitu gabenamų prekių paskirties muitinės įstaigų patvirtinimui.

Dr. Gediminas Valantiejus

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lt
Tranzito procedūros netinkamo užbaigimo mokestinės pasekmės
26-12-2020

Straipsnyje apžvelgiama naujausia Lietuvos vyriausiojo administracinio teismo (LVAT) praktika, kurioje plačiau atsakoma į klausimus, kurie asmenys teisine prasme laikomi atsakingais dėl tinkamai neužbaigtos tranzito procedūros bei klausimus, kuomet ši procedūra apskritai laikytina netinkamai užbaigta net ir esant atitinkamam tranzitu gabenamų prekių paskirties muitinės įstaigų patvirtinimui.

Dr. Gediminas Valantiejus

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