Andrius Košel
Andrius Košel is an attorney-at-law at the professional law partnership NOOR legal, with more than 20 years of experience advising local and international clients on matters of transport, insurance, and customs law. Andrius Košel has extensive experience in corporate law, commercial transactions, and dispute resolution.
Education: Master of Laws (LL.M.) in Private Law, Faculty of Law, University of Amsterdam (UvA); Master’s degree in Commercial Law, Faculty of Law, Vilnius University (VU).
Languages: Lithuanian, English, Russian
Service: consulting, legal
Industries: transport, insurance, customs law, company law, commercial transactions, dispute resolution, competition law
Contact information
Content by Andrius Košel
Sanctioned persons: get to know your customers and suppliers
As you know, the European Union has adopted several packages of restrictive measures against the Russian Federation in the wake of the Russian war of aggression against Ukraine and restrictive measures against the Republic of Belarus in the light of the situation in Belarus. All these measures must be effectively...
Sanctions against the regime in Belarus
Sanctions are applied to restrict the movement of money, goods, and services to/from the sanctioned country; travel bans may apply to certain persons. Current developments and the new regulatory framework are increasingly affecting businesses in the international trade and logistics sectors. Let's take a look at what is significant for...
Consequences of representing at customs without formal empowerment (Lithuania)
Reader’s question. A customs brokerage firm acting as a direct representative must provide to customs the power of attorney for such representation (or a contract). What are the consequences of not providing it? Is the power of attorney valid, if on the part of the client, it was signed not...
Significance of guidelines, explanatory notes and other "soft law" acts
In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are...
Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law
What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty,...
Customs infringements and sanctions: different sets of legal rules in EU
Customs infringements and sanctions follow different sets of legal rules, set by each Member State individually. There are ongoing discussions on the EU’s common legal framework. In this article we overview provisions of the latest version of the framework adopted by the European Parliament and provide you with a look...
Tariff preferences and human rights
The European Union's Generalised Scheme of Preferences helps developing countries by making it easier for them to export their products to the EU. This is done in the form of reduced tariffs for their goods when entering the EU market. However, the reduction is granted only if certain conditions are...
Intra-Community supply. VAT fraud. Honesty. Court practice
Earlier, in “Customs Law for Practitioners“ No. 63, we reviewed the judgment of the Court of Justice of the European Union (CJEU) of 20 June 2018 in Case C-108/17, to which Enteco Baltic UAB and the Lithuanian customs authorities became participants. The dispute concerns the fulfillment of the requirements of...
Does board painting and impregnation confer non-preferential origin on a product?
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...
Popular articles
Sanctioned persons: get to know your customers and suppliers
As you know, the European Union has adopted several packages of restrictive measures against the Russian Federation in the wake of the Russian war of aggression against Ukraine and restrictive measures against the Republic of Belarus in the light of the situation in Belarus. All these measures must be effectively...
Sanctions against the regime in Belarus
Sanctions are applied to restrict the movement of money, goods, and services to/from the sanctioned country; travel bans may apply to certain persons. Current developments and the new regulatory framework are increasingly affecting businesses in the international trade and logistics sectors. Let's take a look at what is significant for...
Consequences of representing at customs without formal empowerment (Lithuania)
Reader’s question. A customs brokerage firm acting as a direct representative must provide to customs the power of attorney for such representation (or a contract). What are the consequences of not providing it? Is the power of attorney valid, if on the part of the client, it was signed not...