About the journal

The journal "Customs Law for Practitioners" is published once a month in Lithuanian language for Lithuanian market. The publisher is company CC Learning, UAB

On the platform you will find all the articles published starting from the first issue in November 2012.

Terms and conditions

Responsibility for the content. The information contained in the journal "Customs Law for Practitioners" is for general information purposes only and cannot be construed as legal advice, conclusion or consultation. The publisher CC Learning, UAB does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to CC Learning, UAB. The paid articles of the journal are only for use of those who have acquired them lawfully. The originals or copies of the articles may not be distributed, sold, rented, lent or otherwise transferred without the written consent of CC Learning, UAB.

Contact in case of questions: info@customsclear.net

Showing 1-6 of 6

Please note that the journal is published in Lithuanian. This is a sample issue in English, which contains translations of some articles. 

Overviews and comments
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Classification of certain goods in the Combined Nomenclature
31-07-2019

Classification of goods in the Combined Nomenclature quite often becomes the subject of disputes between traders and customs, especially where the choice of a particular code entails a substantial increase in the customs duty. The article looks at how some goods, which were subjects of such disputes, should be correctly classified: vitamins, palm wax and dog chews.

Ingrida Sakalienė

classification
Overviews and comments
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Classification of certain goods in the Combined Nomenclature
31-07-2019

Classification of goods in the Combined Nomenclature quite often becomes the subject of disputes between traders and customs, especially where the choice of a particular code entails a substantial increase in the customs duty. The article looks at how some goods, which were subjects of such disputes, should be correctly classified: vitamins, palm wax and dog chews.

Ingrida Sakalienė

classification
Overviews and comments
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Binding Tariff Information becomes electronic
31-07-2019

From October 1, 2019, the decision-making process of the Binding Tariff Information (BTI) is changing from paper to electronic. This is important not only for operators planning to submit new applications, but also for those who already have valid BTI decisions on October 1st. Let's look at how to prepare for this change.

Ingrida Sakalienė

classification, IT systems, databases
Overviews and comments
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Binding Tariff Information becomes electronic
31-07-2019

From October 1, 2019, the decision-making process of the Binding Tariff Information (BTI) is changing from paper to electronic. This is important not only for operators planning to submit new applications, but also for those who already have valid BTI decisions on October 1st. Let's look at how to prepare for this change.

Ingrida Sakalienė

classification, IT systems, databases
Case law
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Litigation over Binding Tariff Information
31-07-2019

Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In one case the rulings of ECJ justified the position of customs authorities and in the other - of business.

Enrika Naujokė

classification
Case law
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Litigation over Binding Tariff Information
31-07-2019

Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In one case the rulings of ECJ justified the position of customs authorities and in the other - of business.

Enrika Naujokė

classification
Case law
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Customs and temporary storage warehouses: mistakes, fines
31-07-2019

The courts of Lithuania dealt recently with several cases of administrative liability of employees at customs and temporary storage warehouses. Various issues were identified during customs audits: storage of goods not covered by a customs authorisation, storage of goods at a place not authorised by customs, unloading of goods without customs permit. Let's look at the circumstances that led to the issues, the sanctions imposed on the responsible persons and some of the arguments presented by the parties to the court.

Enrika Naujokė

violations, import
Case law
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Customs and temporary storage warehouses: mistakes, fines
31-07-2019

The courts of Lithuania dealt recently with several cases of administrative liability of employees at customs and temporary storage warehouses. Various issues were identified during customs audits: storage of goods not covered by a customs authorisation, storage of goods at a place not authorised by customs, unloading of goods without customs permit. Let's look at the circumstances that led to the issues, the sanctions imposed on the responsible persons and some of the arguments presented by the parties to the court.

Enrika Naujokė

violations, import
Q&A
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Does board painting and impregnation confer non-preferential origin on a product?
31-07-2019

Reader's question: We import boards from Belarus, impregnate and paint them, and export from the EU. Could we apply for a certificate of EU's non-preferential origin? I will answer the question and also look at the interpretations of the European Court of Justice as to how the term 'an important stage of manufacture' should be understood.

Andrius Košel

origin
Q&A
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Does board painting and impregnation confer non-preferential origin on a product?
31-07-2019

Reader's question: We import boards from Belarus, impregnate and paint them, and export from the EU. Could we apply for a certificate of EU's non-preferential origin? I will answer the question and also look at the interpretations of the European Court of Justice as to how the term 'an important stage of manufacture' should be understood.

Andrius Košel

origin
Overviews and comments
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A basket of wire and paper - a textile article?
31-07-2019

The terms used in customs legislation are often different from the usual ones, for example: computers are called automatic data-processing machines; “ivory“ refers to the tusks of elephants, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns and the teeth of all animals. Let's look at how under the Commission Implementing Regulation (EU) 2019/927 the basket of wire and paper has become a textile product.

Muita UAB

classification, law
Overviews and comments
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A basket of wire and paper - a textile article?
31-07-2019

The terms used in customs legislation are often different from the usual ones, for example: computers are called automatic data-processing machines; “ivory“ refers to the tusks of elephants, hippopotamus, walrus, narwhal and wild boar, rhinoceros horns and the teeth of all animals. Let's look at how under the Commission Implementing Regulation (EU) 2019/927 the basket of wire and paper has become a textile product.

Muita UAB

classification, law
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