Ingrida Kemežienė
Ingrida Kemežienė is a Project Manager at PricewaterhouseCoopers, UAB (PwC Lithuania). She has more than 18 years of experience in tax. Before entering private practice, she worked for more than 14 years at the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (from specialist to deputy director of the department). The accumulated expertise and knowledge helps her to delve into complex situations, successfully resolve tax cases and represent clients in tax audits and tax disputes. Ingrida Kemežienė has completed courses organised by the Customs Training Centre for persons wishing to provide customs representation services in the territory of the Republic of Lithuania and holds a qualification of a customs broker's representative.
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Content by Ingrida Kemežienė
Binding Tariff Information: for one or for all?
Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings...
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax....
Cat scratching post: is it a piece of furniture (CN 9403)?
Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other...
Car seat protector and pocket net: parts or accessories?
Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? The "value" of the answer to the importer is EUR 300 000! The Court...
Classification of a pipe transportation device: an article of aluminium or a container?
Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as...
Classification of inflatable couches: furniture or camping equipment?
The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business is constantly confronted with questions of the proper classification of goods, which, for certain goods, we...
Types of import and export declarations in the EU: have you set the code correctly? (Part)
In the previous issue of the CCRM journal, it was overviewed what codes should be indicated in case of import or export of goods in the first subdivision of box 1 of the single administrative document (SAD). As the SAD box 1 also has a second subdivision, let's overview what...
The case with the smell of vanilla
The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla...
Different duty tariffs: tractor towing broken-down or undamaged vehicles
‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.
Popular articles
Binding Tariff Information: for one or for all?
Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings...
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax....
Cat scratching post: is it a piece of furniture (CN 9403)?
Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other...