Straipsniai

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.

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.

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.

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.

How the customs formalities will be executed in the UK in case of hard Brexit? This was one of the key subjects discussed at the UK association for international trade ACITA meeting on 6 February … in London. In this article we overview the presentation of HM Revenue & Customs on EU Exit Customs Policy.