Articles
Can you appeal if you disagree with the CN code recommendation issued by the Customs Laboratory?
You can ask the Customs Laboratory to classify your goods to double-check the commodity code you use or plan to use. However, the recommended product code might differ from yours, and you may … disagree with it. What should be done in such a case? Should you ignore the recommendation of the Customs Laboratory? Or is it better to appeal against it? And, in general, is it possible to appeal against such non-binding conclusions? The Supreme Administrative Court of Lithuania (SACL) clarified the latter issue.
Enrika Naujokė
€
Can you appeal if you disagree with the CN code recommendation issued by the Customs Laboratory?
You can ask the Customs Laboratory to classify your goods to double-check the commodity code you use or plan to use. However, the recommended product code might differ from yours, and you may disagree with it. What should be done in such a case? Should you ignore the recommendation of the Customs Laboratory? Or is it better to appeal against it? And, in general, is it possible to appeal against such non-binding conclusions? The Supreme Administrative Court of Lithuania (SACL) clarified the latter issue.
Enrika Naujokė
€
Product classification recommendation for business planning
Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan … and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.
Ramutė Neniškienė
€
Product classification recommendation for business planning
Businesses usually contact the Customs Laboratory to find out the tariff classification of a good and/ or certain parameters of it in order to assess the financial aspects of their business plan and aspects related to the prohibitions and restrictions on entry or exit of goods. Let's take a look at how to get the product classification recommendation in Lithuania and what to do if you disagree with it.
Ramutė Neniškienė
€
Interview with a customs chemist from Ireland
Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI … applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.
Anna Gayk , Enrika Naujokė, David Savage
Interview with a customs chemist from Ireland
Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.
Anna Gayk , Enrika Naujokė, David Savage
Tariff classification of goods and Customs Laboratory tests. A look at Lithuanian practice
Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in … court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements and assess the comprehensiveness of the testing analysis together with the consistency of the examination data with the conclusion. This condition is essential. Hence, after transferring the dispute over the classification of goods to the court, they must evaluate the analysis carried out by the Customs Laboratory and the documents in accordance with the same rules as for other evidence in the case.
Jonas Sakalauskas
Tariff classification of goods and Customs Laboratory tests. A look at Lithuanian practice
Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements and assess the comprehensiveness of the testing analysis together with the consistency of the examination data with the conclusion. This condition is essential. Hence, after transferring the dispute over the classification of goods to the court, they must evaluate the analysis carried out by the Customs Laboratory and the documents in accordance with the same rules as for other evidence in the case.
Jonas Sakalauskas
