One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
Head of the Customs Compliance Department, UAB "Muita", Lithuania
Published 18 Dec 2022
Case law
Tariff quotas mean less or no duty when importing goods. Most tariff quotas are allocated on a first come, first served basis; therefore, the timing of lodging a customs declaration might be crucial. What if, due to issues concerning customs IT systems, you are late and the quota is exhausted? Can you ask customs to invalidate the customs declaration and wait until the new tariff quota is opened?
