Статьи

New tools have recently been developed as part of the WCO Revenue Package, which collates all material relevant to improving fair and efficient revenue collection and compliance levels. Most … of these tools are, however, only available to WCO Members.

„Kiekvienos epochos savi uždaviniai, ir nuo to, kaip jie sprendžiami, priklauso žmonijos pažanga“ (Heinrich Heine). Pažvelkime, kaip buvo kuriama Bendrijos tranzito sistema nuo pirmųjų idėjų … po Antrojo pasaulinio karo iki mūsų naudojamos Naujosios kompiuterizuotos sistemos sukūrimo.

Europos Sąjungos Teisingumo Teismas (ESTT) pateikė išaiškinimus šiais klausimais: ar dėl pavėluoto tranzitu gabenamų prekių pristatymo į paskirties muitinės įstaigą atsiranda importo mokesčių … skola muitinei; bei, ar atsiranda skola muitinei, jei tranzitu gabenamos prekės grąžinamos ir, neužbaigus pirmosios procedūros, joms įforminama antra tranzito procedūra, kuri tinkamai užbaigiama.

Programme Global Shield (PGS). Activities under PGS, an initiative launched in 2010 to monitor the trade in 14 chemicals in order to identify those that could be diverted for the illegal manufacture … of improvized explosive devices (IEDs), include training, intelligence support, and awareness-raising directed at key partners and private stakeholders. PGS participating countries currently number 94.

Ar reikia muitinei deklaruoti paletes, ant kurių atgabenamos importuojamos prekės, jeigu šios paletės naudojamos tik transportavimui ir vėliau yra grąžinamos siuntėjui?

With the diffusion of user-friendly technologies and increasing penetration of the Internet globally, e-commerce is witnessing exponential growth: the global online retail market now topping … 1 trillion US dollars a year, and is set to double within four years.

Siuntėjui įsipareigojame grąžinti importuojamų prekių transportavimui naudotą pakuotę. Grąžinimą užtikriname sumokėdami užstatą. Užstatą siuntėjas grąžina po to, kai jam grąžiname pakuotes. Ar … užstato mokėjimas įtakoja importuojamų prekių muitinę vertę?

Many countries have seen a significant and rapid growth in the volume of low-value imports of physical goods on which duties and taxes are not collected. There are growing concerns about matters … related to potential revenue loss, fraud, and the disadvantages experienced by domestic retailers. Therefore, it is appropriate to provide an overview of the traditional collection model, current developments aimed at improving it, and new, alternate models for collecting duties and taxes on these consignments.

Lietuvoje ketinančios investuoti bendrovės tikrina Lietuvos patrauklumą įvairiais aspektais. Vienas jų – ar nesudėtinga mūsų šalyje atlikti muitinės procedūras. Kaip bendrovės gauna šią informaciją?

Cross-border e-commerce is increasing sharply in Korea. This is not surprising given that the country ranked No.1 in the world in terms of Internet connection speed at the beginning of 2015, … and that the Korean economy is extremely dependent on foreign trade. However, the increase poses a number of challenges to the Korea Customs Service (KCS) which has, since 2014, been taking various e-commerce measures accordingly. This article gives an overview of the scale of e-commerce in Korea, its impact on tax revenue, and how the KCS is promoting e-commerce and managing the risks around this growing form of trade.

The rapid growth in e-commerce has facilitated Australia’s increasing domestic appetite for Internet-based trading and online shopping. Although recent online growth has been more subdued than … the 20-30% annual growth rates recorded in earlier years, it is expected that growth will continue and volumes will remain high in the coming months and years.

E-commerce – broadly defined as the use of the Internet as a platform for sales, sourcing, and the exchange of market information – will play an increasingly important role in supporting global … economic growth. According to the McKinsey Global Institute, e-commerce’s share of total goods trade grew from 3% in 2005 to 12.1% in 2012 [Global flows in a digital age: How trade, finance, people, and data connect the world economy, McKinsey Global Institute, April 2014].

An initiative by Dubai Customs facilitating the speedy and hassle-free movement of transferred and transhipped goods augurs well for the supply chain and logistics industry in Dubai and the United … Arab Emirates (UAE).

Between 2016 and 2020, many new electronic Customs systems will be developed within the European Union (EU). The new systems will have new data requirements based on a new WCO compatible data … model, called the EU Customs Data Model (EU CDM). The EU CDM will enable further harmonization of electronic data requirements within the EU, and build a threetier interoperable structure from the global level to the regional and national levels. Among the expected results are enhanced regional integration, better interconnection between Customs and other administrations active at the border, as well as between Customs and economic operators.

The land of Peru can be divided into three natural areas: the coastal region; the mountains; and the forests. All these areas have different species of fauna and flora, making it a country with … a rich and varied biodiversity, and the home of species sought by collectors throughout the world. With illicit trafficking being one of the biggest threats facing Peru’s wildlife resources, exports of wildlife and wildlife products has become a focus of attention for Peru Customs (SUNAT). This article introduces the Customs administration’s efforts to counter the illegal wildlife trade.

From its humble beginnings in 2005, the International Network of Customs Universities (INCU) has come a long way. The primary motive for establishing the network was to promote the academic standing … of the Customs profession – something that was clearly needed at the time, and which, I am pleased to say, has been well and truly achieved in the intervening ten years.