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.

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.