Tarifinio prekių klasifikavimo sistema

LTNuo teisingo prekių klasifikavimo pagal EEB Kombinuotąją nomenklatūrą (KN) priklauso teisingas muitų ir mokesčių tarifų, o tam tikrais atvejais ir importo ir (arba) eksporto bei tranzito draudimų ir (arba) apribojimų taikymas. Aktualu apžvelgti ir įvertinti atskirų Lietuvos muitinės padalinių funkcijas prekių klasifikavimo srityje. Straipsnyje nagrinėjama Muitinių bendradarbiavimo tarybos rekomendacija dėl tarifinio klasifikavimo darbų ir jų infrastruktūros gerinimo, pristatoma kai kurių Europos Sąjungos šalių narių patirtis, sukaupta organizuojant privalomosios tarifinės informacijos išdavimą. [Iš leidinio]

ENThis aniele is laid to the customs officers, which are dealing with tariff goods classification. Introduction and management of tariff classification of goods in Lithuanian customs is presented at the beginning. There are shown different stages in different levels of customs (Customs Depariment, tenitorial customs offices, customs posts) of works in this area at this article. Further there are foreseen procedures of the tariff classification: classification of goods before customs clearance, its speaks about getting Banding Tariff Information according to the rides approved by order of Director General of Customs Department; classification of goods through the customs clearance, its speaks about ndes which must be applied to the procedures of taking examples for examination and classification of them; classification of goods after customs clearance, its speaks about ntles which must be applied to checking Single Administration Document and audit procedures on economic operators. Recommendation of the Customs Co-operation Council on the Improvement of Tariff Classification Work and related Infrastructure are explored in detailed in this article also. Problems of issuing Banding Tariff Information in „old" and „new" Member states of European Union are discussed in the last pan of article. There is validated conclusion that for successful management of issuing Banding Tariff Information Customs Administration must have enough qualified human resource. [From the publication]