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EU VAT e-commerce package: questions raised by express and postal operators in Lithuania
![EU VAT e-commerce package: questions raised by express and postal operators in Lithuania](/images/articles/thumbnails/article_image_.0f1c04dbb85ed24bc9b480fb620ba4cd.jpg)
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- Topic: duties, taxes e-commerce
- Market: RU - Russian Federation
- Copyright of the journal: CC Learning, UAB
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This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some … customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.
Michael Lux
This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.
Michael Lux
Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, … etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.
Omer Wagner
Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.
Omer Wagner
Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts … and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.
Dr Ilona Mishchenko
Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.
Dr Ilona Mishchenko
The new Decision published on August 6 in Türkiye states that the de minimis of EUR 150 applied to non-commercial goods shipped from abroad to an individual in Türkiye through mail or fast cargo … transport, will be lowered to EUR 30. According to the Decision, a fixed rate of duty will be collected at the rate of 30% of the value of goods if they come directly from EU countries and 60% if they come from other countries. This will apply to all goods coming to a natural person through mail or fast cargo transport below EUR 30 as well as medicines below EUR 1500.
Özlem Yorulmaz
The new Decision published on August 6 in Türkiye states that the de minimis of EUR 150 applied to non-commercial goods shipped from abroad to an individual in Türkiye through mail or fast cargo transport, will be lowered to EUR 30. According to the Decision, a fixed rate of duty will be collected at the rate of 30% of the value of goods if they come directly from EU countries and 60% if they come from other countries. This will apply to all goods coming to a natural person through mail or fast cargo transport below EUR 30 as well as medicines below EUR 1500.
Özlem Yorulmaz
Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This … is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.
Dr David Savage
Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.
Dr David Savage
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