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REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA Official translation REPUBLIC OF LITHUANIA LAW ON EXCISE DUTY 30 October 2001 No IX-569 Vilnius CHAPTER ONE GENERAL PROVISIONS Article

  1. Objective of the Law This Law shall establish levying of excise duty on goods which are subject to excise duty. Article
  2. Goods Subject to Excise Duty
  3. The following products as defined in Article 3 of this Law shall be subject to excise duty: 1) ethyl alcohol and alcoholic beverages; 2) manufactured tobacco; 3) fuels.
  4. The products referred to in paragraph 1 of this Article and manufactured in the Republic of Lithuania shall be subject to excise duty at the time of their production.
  5. Imported products listed in paragraph 1 of this Article shall become subject to excise duty when, under the Code of Customs of the Republic of Lithuania, they create an import debt to the customs. Article
  6. Definitions
  7. Accompanying document of products subject to excise duty means a document which is used, following the procedure prescribed by this Law and other legal acts, where products subject to excise duty move under duty-suspension arrangements.
  8. Tax warehouse means a place/places and/or a territory/territories where, following the procedure established by this Law and other legal acts, the products in free circulation in the customs territory of the Republic of Lithuania which are subject to excise duty may be held (produced, processed, mixed and stored), received or dispatched under duty suspension arrangements.
  9. Authorised warehouse keeper means a natural or legal person authorised by the central tax administrator to open a tax warehouse in accordance with the procedure set out in this Law and other legal acts.
  10. Excise duty suspension arrangement means a tax arrangement applied to the production, processing, mixing, storage and/or movement of products subject to excise duty, excise duty being suspended.
  11. Alcoholic beverages means beer, wine of fresh grapes, other fermented beverages and intermediates as defined in this Article.
  12. Beer means an alcoholic beverage falling within heading 22.03 of the Combined Customs Tariff and Foreign Trade Statistical Nomenclature of the Republic of Lithuania (hereinafter - CTN), also any mixture of beer and non-alcoholic beverages falling within heading 22.
  13. A beverage is considered beer if its actual alcoholic strength by volume is not less than 0.5%.
  14. Manufactured tobacco means cigarettes, cigars, cigarillos, and smoking tobacco as defined in this Article.
  15. Cigars and cigarettes means the following products: 1) rolls of tobacco intended for smoking, made of natural tobacco; 2) rolls of tobacco intended for smoking, with an outer wrapper made of natural tobacco; 3) rolls of tobacco intended for smoking, where the outer wrapper of the normal colour of the cigar is fitted in spiral form with an acute angle of at least 30o, and a binder of reconstituted tobacco, and where at least 60% (by weight) of the tobacco particles are both wider and longer than 1.75 mm; 4) rolls of tobacco intended for smoking, with an outer wrapper of the normal colour of the cigar of reconstituted tobacco, where the unit weight, not including filter or mouth-piece, is not less than 2.3 g, and if at least 60% (by weight) of the tobacco particles are both wider and longer than 1.75 mm and the circumference over at least one third of the length is not less than 34 mm.
  16. Cigarettes means the following products: 1) rolls of tobacco intended for smoking, other than cigars or cigarillos, under the provisions of paragraph 8 of this Article; 2) rolls of tobacco which may be put, not in an industrial way, into tubes made of cigarette paper; 3) rolls of tobacco which may be wrapped, not in an industrial way, in cigarette paper.
  17. Ethyl alcohol means all products falling within headings 22.07 and 22.08 (with the exception medicaments containing medicinal herbs registered with the State Register of Medicines), with an actual alcoholic strength by volume of more than 1,2 % vol., as well as all products falling within headings 22.04, 22.05 and 22.06, with an actual alcoholic strength by volume of more than 22% vol.
  18. Actual alcoholic strength by volume means the number of volumes of pure alcohol contained at 200 C in 100 volumes of the product at that temperature.
  19. Other fermented beverages means still and sparkling beverages which conform to the following properties: 1) fall within CTN heading 22.06 (with the exception of beverages which, under this Law, are deemed to be beer); 2) their actual alcoholic strength by volume is more than 1.2% vol. but not more than 15 % vol. and is entirely of fermented origin.
  20. Fuel means motor petrol, kerosene, gas oils, heavy fuel oil, petroleum gas and gaseous hydrocarbons intended for use as fuels (motor fuel), also substitutes of the above products established by the Government of the Republic of Lithuania (i.e. products which are intended for use, offered for sale or used as fuels (motor fuel) or heating fuel instead of the above products), additives of fuels (engine fuel), with the exception of products obtained from biological raw materials, also orimulsion, solid fuel, petroleum gas and gaseous hydrocarbons intended for use as heating fuel.
  21. Guarantee for the obligations of the authorised warehouse keeper means a guarantee issued by a banking institution or an insurance company established and functioning in the Republic of Lithuania and licensed to engage in banking or insurance respectively, under which the guarantor commits himself to meet the tax obligation relating to holding of products subject to excise duty under excise duty suspension arrangements in the event when the warehouse keeper fails to fulfil this obligation or fulfils it unsatisfactorily.
  22. Still wine of fresh grapes means an alcoholic beverage which conforms to the following properties: 1) falls under CTN headings 22.04 or 22.05; 2) has an actual alcoholic strength by volume of more than 1.2% vol. but not more than 18 % vol., and is entirely of fermented origin. .
  23. Sparkling wine of fresh grapes means an alcoholic beverage which conforms to the following properties: 1) falls under CTN subheadings 2204.10, 2201.21.10 or 2204.29.10 or heading 22.05; 2) is in bottles with 'mushroom' stoppers held in place by ties or fastening, or otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 3 bar; 3) has an actual alcoholic strength by volume of more than 1.2% vol. but not more than 15% vol. and is entirely of fermented origin.
  24. Smoking tobacco means the following products: 1) tobacco which has been stemmed, cut or otherwise split, pressed into blocks or not pressed, and is capable of being smoked without any further industrial handling; 2) tobacco refuse put up for retail sale which does not fall in the categories of products listed in paragraphs 8 and 9 of this Article and which is capable of being smoked.
  25. Intermediate products means alcoholic beverages, including those fortified by admixture of any amount of ethyl alcohol, conforming to the following criteria: 1) fall under CTN headings 22.04, 22.05 or 22.06; 2) have an actual alcoholic strength by volume of more than 1.2% vol. but not more than 22% vol.; 3) they do not fall within the categories of beverages listed in paragraphs 6, 12 and 19 of this Article.
  26. Wine of fresh grapes means still and sparkling wine of fresh grapes as defined in paragraphs 15 and 16 of this Article.
  27. Products consisting in part of tobacco substitutes but otherwise conforming to the criteria in paragraph 8 of this Article, shall be treated as cigars and cigarillos provided they have an outer wrapper of natural tobacco, or an outer wrapper and binder, both of reconstituted tobacco, or an outer wrapper of reconstituted tobacco.
  28. Products consisting in whole or in part of tobacco substitutes but otherwise conforming to the criteria in paragraphs 9 and 17 of this Article, shall be treated as cigarettes or smoking tobacco. This provision shall not apply to products containing no tobacco and used exclusively for medicinal purposes.
  29. Other definitions used in this Law shall have the meaning as set out in the Law on Tax Administration and the Customs Code. Article
  30. Opening of a Tax Warehouse
  31. A person intending to produce products which, under this Law, are subject to excise duty, to engage in their processing and/or mixing, where the resulting products, under this Law, are subject to excise duty, must, in order to carry out this business, open a tax warehouse/s. A tax warehouse/s must also be opened in both the premises and/or areas where wholesale and retail sale of petroleum gas and gaseous hydrocarbons intended for use as fuels (engine fuel) is carried out .
  32. An authorisation for the opening of a tax warehouse shall be issued, following the procedure established by the Government or an institution authorised by it. Each tax warehouse shall be issued a separate authorisation.
  33. An authorisation for the opening of a tax warehouse shall be issued and withdrawn by the central tax administrator. An authorisation shall be issued for an indefinite period.
  34. An authorisation for the opening of a tax warehouse for the purposes of engaging in a business other than specified in paragraph 1 of this Article may be issued: 1) provided the average excise sum calculated for the amount of products subject to excise duty to be kept at the prospective tax warehouse at any one time is not lower than the sum determined by the Government or an institution authorised by it; 2) in other cases established by the Government.
  35. The requirements of paragraph 1 of this Article shall not apply to products subject to excise duty which are produced, processed and/or mixed by a natural person solely for his own use. The requirements of paragraph 1 of this Article shall also not apply to agricultural undertakings which produce mixtures of mineral oils (motor petrol and/or gas oils) and of biological raw materials intended for its own use (i.e. not intended for sale but solely for its own needs). Article
  36. Registration of Tax Warehouses
  37. All tax warehouses shall be registered by the central tax administrator following the procedure established by him.
  38. Each tax warehouse shall be given a separate identification number which is indicated in the authorisation for the opening of a tax warehouse. Article
  39. Requirements for the Operation of a Tax Warehouse
  40. Following the adoption of a decision by the central tax administrator to issue an authorisation for the opening of a tax warehouse, its keeper must provide to the local tax administrator of the territory where the warehouse will be located a guarantee for the obligations of the authorised warehouse keeper. The amount of the guarantee shall be calculated by the central tax administrator. If the tax warehouse is intended for a licensed activity the warehouse keeper must have an appropriate licence/s. An authorisation for the tax warehouse keeper shall be issued and the operation of the warehouse may start only after a guarantee for the obligations of the authorised warehouse keeper has been provided and the keeper has been issued a licence/s of the prescribed form. The calculation and adjustment of the amount of the guarantee for the obligations of the warehouse keeper as well as the cases when it is not required to provide a guarantee shall be determined by the Government or an institution authorised by it.
  41. The authorised warehouse keeper must, following the procedure set by the Government or an institution authorised by it, keep accounts of all the operations performed at the tax warehouse and provide reports prescribed by the Government or an institution authorised by it to the local tax administrator. The authorised warehouse keeper must comply with the requirements for accounting equipment laid down by the Government or an institution authorised by it.
  42. Only those types of products subject to excise duty which are specified in the authorisation for the opening of a tax warehouse may be kept in the tax warehouse under tax suspension arrangements. It shall not be prohibited to hold in a tax warehouse, receive at it or dispatch from it products which are not under suspension arrangements (i.e. products which are not subject to excise duty as well as the products which, under this Law, are subject to excise duty but for which the excise duty has been paid already).
  43. It shall be permitted, in compliance with the requirements laid out in paragraph 3 of this Article, to hold in a tax warehouse products subject to excise duty belonging not only to the authorised warehouse keeper but to any other person. Holding of products subject to excise duty which do not belong to the authorised warehouse keeper must be subject to appropriate contracts between the warehouse keeper and the person entitled to dispose of these products.
  44. If the authorised warehouse keeper does not comply with the conditions set out in the authorisation and the lawful requirements of the tax administrator, does not properly keep accounts of the operations conducted in the warehouse, commits a malicious breach of tax law provided for in the Law on Administration of Taxes and in other cases provided by the Government, the central tax administrator, on the advice of the local tax administrator), shall have a right to set additional requirements (to provide a new or an additional guarantee document, additional accounts, to take stock under the direction of the tax administrator, to supervise the operations carried out at the tax warehouse etc.) if this is necessary for the proper discharge of the obligations by the authorised warehouse keeper. The procedure for setting additional requirements shall be determined by the Government.
  45. An authorisation to open a tax warehouse may be withdrawn in the following cases: 1) if there is a written request of the authorised warehouse keeper; 2) by a decision of the central tax administrator, if the authorised warehouse keeper failed to rectify, within the prescribed time limit, the shortcomings detected, in respect of which, following the procedure laid down in paragraph 5 of this Article, additional requirements for the operation of the warehouse were set; 3) by a decision of the central tax administrator, if the authorised warehouse keeper does not keep accounts of the operations carried out at the warehouse as required; 4) by a decision of the central tax administrator, if the authorised warehouse keeper does not comply with the conditions of the activities laid down in the authorisation and the lawful requirements of the tax administrator, if he does not properly keep accounts of the operations conducted at the warehouse, commits a malicious breach of tax law under the Law on Tax Administration, and even after the imposition of new requirements, following the procedure set out in paragraph 5 of this Law, it would not be possible to guarantee that the tax obligations of the authorised warehouse keeper were discharged properly; 5) by a decision of the central tax administrator, if licensed activities were conducted at the tax warehouse, while the authorisation was withdrawn from the warehouse keeper; 6) in other cases established by the Government.
  46. The warehouse keeper must be notified in writing about the decision to withdraw an authorisation to open a tax warehouse at least within 5 working days from the date when the decision was made.
  47. Following the withdrawal of an authorisation for the opening a tax warehouse, it shall be permitted to keep in it products subject to excise duty under duty suspension arrangements for one month from the date of the withdrawal of the authorisation. Following the withdrawal of the authorisation to open a tax warehouse, it shall be prohibited to deliver to the warehouse new products subject to excise duty under duty suspension arrangements. This prohibition shall not apply to the products subject to excise duty which are being returned to the warehouse until the end of the above one month and which were dispatched from the warehouse under duty suspension arrangements. Following the withdrawal of the authorisation to open a tax warehouse, it shall be permitted to dispatch from it the products subject to excise duty under duty suspension arrangements until the end of the above one month.
  48. A person whose authorisation for the opening of a tax warehouse has been withdrawn for non-compliance with the requirements of legal acts shall be entitled to apply for an authorisation to open a tax warehouse not before the lapse of 3 years after the date of the withdrawal of the authorisation.
  49. Local tax administrators shall monitor the operation of a tax warehouse and the activities of its keeper, following the procedure laid down by legal acts and the central tax administrator. Other state institutions shall monitor the activities of a tax warehouse within the limits of their competence. Article
  50. Excise Duty Payers Persons liable to pay excise duty shall be authorised warehouse keepers and importers of products subject to excise duty; in the cases specified in paragraphs 3, 4, and 5 of Article 9 of this Law, other persons may also be liable to pay excise duty. Article
  51. Reporting Period and Filing of an Excise Duty Return
  52. A reporting period for excise duty shall be a calendar month at the end of which the payer of excise duty must, by the 15th day of the month following the end of the reporting period, submit an excise duty return with attachments stipulated by legal acts to the local tax administrator of the territory where the tax warehouse is located. The return form and the procedure of filling it out shall be established by the central tax administrator. If a return, pursuant to this Law, must be filed by a person other than the authorised warehouse keeper, the excise duty return must be submitted, within the time period stipulated by Article 9 of this Law, to the administrator of the locality where this person is registered as a tax payer.
  53. If one keeper owns several tax warehouses an excise duty return shall be filed separately for each warehouse.
  54. An excise duty return must report separately the products dispatched from the tax warehouse, those used up at the tax warehouse and lost at the tax warehouse or products subject to excise duty lost during transportation under duty suspension arrangements in respect of which, under the provisions of this Law, excise duty shall not be calculated.
  55. Following the withdrawal of an authorisation for the opening of a tax warehouse, excise duty returns for such a warehouse shall be filed for another 3 reporting periods, including the period when a decision to withdraw the authorisation was made. The above requirement shall not apply if all tax obligations in respect of all the products kept at the tax warehouse and/or dispatched from the tax warehouse have been discharged, following the procedure laid down in this Law, previously.
  56. Provisions of paragraphs 1-4 of this Article shall not be applicable to the imported products liable to excise duty. Article
  57. Calculation of the Sum of Excise Duty Payable
  58. In the excise duty return which is being filed the authorised warehouse keeper must, declare excise duty for the following: 1) products subject to excise duty which were released from duty-suspension arrangement, i.e. the products subject to excise duty dispatched from the tax warehouse for which excise duty has not been paid, with the exception of products which have been dispatched under a suspension arrangement. Excise duty shall not be calculated for excisable which were released from duty-suspension arrangement if, under the provisions of this Law, they are subject to exemption from excise duty; 2) products subject to excise duty consumed at the tax warehouse for which excise duty has not been paid, with the exception where these products were used for manufacturing other products which, under this Law, are subject to excise duty or which, when used for the purposes under this Law, are subject to exemption from excise duty; 3) products subject to excise duty for which excise duty has not been paid and which have been lost at the tax warehouse. Excise duty shall not be calculated for the amount of lost products if it is not in excess of the norms of natural loss established by the Government or an institution authorised by it, and for the products lost due to force majeure, provided this has been proved in accordance with the procedure established by the Government or an institution authorised by it; 4) for the amount of products subject to excise duty dispatched from the tax warehouse which have been lost during the movement under a duty suspension arrangement. Excise shall not be calculated for the lost amount of products, provided it is not in excess of the norms of natural loss due to the movement of products, for the products lost due to force majeure, provided this has been proved in accordance with the procedure established by the Government or an institution authorised by it, and for the differences between the dispatched and received amount provided they do not exceed the maximum allowable errors of measuring instruments.
  59. The excise duty payable for the products specified in paragraph 1 of this Article shall be as follows: 1) for the products subject to excise duty which have been released from a duty suspension arrangement - the rate of excise duty shall be that in force on the date of dispatching; 2) for the products subject to excise duty consumed at the tax warehouse - the rate of excise duty shall be that in force on the date of consumption; 3) for the products subject to excise duty lost in the tax warehouse and during their movement - the rate of excise duty shall be that in force on the date of the loss of the products and where it is impossible to determine that day - on the date of determining the loss.
  60. Any person who has acquired or imported products subject to excise duty without excise duty for the purposes specified in Article 13, 22 and 36 of this Law but who used them for different purposes must, following the procedure, established by this Law, file an excise duty return and declare in it the amount payable for the above products calculated according to the rates in force on the date of consumption of these products.
  61. Any person who has used petroleum gas or gaseous hydrocarbons as fuel (motor fuel) which, under this Law, are subject to excise duty which has not been paid however, must, following the procedure laid down by this Law, file an excise duty return and report in it the amount of excise duty payable for these products calculated according to the rates in force on the date of use of these products.
  62. If a person, in breach of the requirements of paragraph 1 of Article 4 of this Law, produces in any manner goods subject to excise duty not at a tax warehouse, he must, not later than on the following working day after production of the goods, file an excise duty return and declare in it the amount payable for the goods so produced, calculated according to the rates in force on the date when the goods were produced. Provisions of this paragraph shall not apply where the goods so produced are, under the provisions of this Law, subject to exemptions from excise duty.
  63. In the event of the withdrawal of an authorisation for the opening of a tax warehouse, the excise duty return filed for the reporting period during which one month time period specified in paragraph 8 of Article 6 of this Law expired, apart from the excise duty amount calculated pursuant to paragraphs 1 and 2 of this Article, must also declare the excise duty amount payable for all the products subject to excise duty kept at the tax warehouse on the day following expiry of the said one month for which excise duty has not been paid. This amount shall be calculated according to the rates in force on that day. Article
  64. Procedure of Payment of Excise Duty
  65. The amount of excise duty payable for the tax period must be paid, as specified in paragraph 1 of Article 8 of this Law, into the collecting account of the local tax administrator of the territory where the tax warehouse is located, not later than by the end of the time period set for filing an excise return; where the payer is not the a tax warehouse keeper - into the collecting account of the tax administrator of the territory where he is registered as a tax payer. The excise amount calculated in the case provided in paragraph 5 of Article 9 of this Law must be paid on the same day when the excise return is filed.
  66. The Government or an institution authorised by it shall have a right to fix the limit of excise duty payable for the tax period; where the excise amount payable for a certain tax warehouse, calculated for the tax period in the excise return filed exceeds the limit, the excise for this warehouse, following the procedure laid down in Article 9, must be calculated every ten days and paid as follows: 1) for the first ten days of the tax period - by the 15th day of the same month; 2) for the second ten days of the tax period - by the last day of the same month; 3) for the remaining days of the tax period - by the end of the time period for filing excise returns as specified in paragraph 1 of Article
  68. Excise duty for excisable imported products which are released for free circulation shall be paid according to the procedure set by the Government. Article
  69. Stating the Calculated Excise Duty Amount in the Product Sales Documents
  70. In cases determined by the Government or an institution authorised by it, the sales documents of products subject to excise duty must state the amount of excise duty calculated for these products. Article
  71. Movement of Products Subject to Excise Duty under Duty-Suspension Arrangements
  72. Products subject to excise duty may be moved from one tax warehouse to another tax warehouse under duty suspension arrangements. The products under duty suspension arrangements may be dispatched only to such a tax warehouse where it is permitted to hold products of this category. Where the products are dispatched in such a way from a warehouse, it shall not be deemed that they have been released from duty suspension arrangements unless this Law provides otherwise.
  73. When products subject to excise duty under duty suspension arrangements are moved from one tax warehouse (hereinafter in this Article - the consignor) to another tax warehouse (hereinafter in this Article - the consignee), an accompanying document of the form set by the central tax administrator must be issued. One copy of the accompanying document must be certified against the signature of the persons authorised by the consignee and the local tax administrator of the territory where the consignee is located. This copy must be forwarded to the consignor. The procedure of filling out and perfection of the accompanying document as well as the requirements for its form shall be determined by the central tax administrator.
  74. If the amount of products subject to excise duty received does not tally with the amount specified in the accompanying document issued when dispatching the products subject to excise duty, the persons authorised by the consignor and the local tax administrator must make a notice of that when signing the accompanying document which is to be sent back, and must state the actual amount of products received.
  75. If the consignor does not receive a certified copy of the document specified in paragraph 2 of this Article within 30 days from dispatch of the excisable products under duty-suspension arrangements and is not able to prove, in accordance with the procedure established by the Government or an institution authorised by it, that the products were lost during the movement as a result of force majeure and that these products have not returned, it shall be obligatory to declare in the excise duty return filed for the tax period following the period during which the products were dispatched as products subject to excise duty which, during the tax period, were released from duty-suspension arrangements. If afterwards a copy of the above document is received or it is proved, in accordance with the procedure established by the Government or an institution authorised by it, that the products were lost during the movement due to force majeure or if the products are returned, the overpaid excise duty amount shall be credited or shall be refunded in accordance with the procedure laid down by the Law on Tax Administration.
  76. Where the authorisation for the opening of a tax warehouse has been withdrawn, all the excisable goods dispatched from the warehouse under duty-suspension arrangements, the delivery, loss due to force majeure or return whereof was not, following the procedure laid down in this Law, confirmed or proved on the last day of the final tax period for which, in accordance with the procedure laid down by this Law, an excise duty return must be filed, and for which the excise duty had not yet paid, must be declared in the last excise duty return to be filed by this warehouse as products subject to excise duty which, during the tax period, were released from duty-suspension arrangements.
  77. Discharge of duty obligations that might arise during the movement of the products under duty-suspension arrangements must be guaranteed in one of the following ways, unless provided otherwise in this Law. 1) by a cash deposit, equal to the amount of excise duty calculated for the dispatched products, which is paid by the warehouse keeper of dispatch to the collection account of the local tax administrator of the territory where the consignor is located; 2) by a guarantee document, issued by a banking institution or an insurance company established and functioning in the Republic of Lithuania, having an appropriate licence for banking or insurance business, of guarantee for the amount equal to the excise duty calculated for the products to be dispatched. This document shall be submitted by the warehouse keeper of dispatch to the local tax administrator of the territory where the warehouse keeper of dispatch is located.
  78. The Government may also establish a different way for guaranteeing the discharge of tax obligations which might arise during the movement of products under duty-suspension arrangements.
  79. The cash deposit referred to in paragraph 6 of this Article shall be returned or the guarantee document shall be annulled upon discovery of one of the circumstances listed below: 1) the warehouse keeper of dispatch submits to the local tax administrator a certified copy of the document referred to in paragraph 2 of this Article without noting in it the detected shortages of quantity. If there is such noting, the cash deposit shall be returned or the guarantee document shall be annulled not before the excise duty due for payment for the above shortages is paid in accordance with the procedure laid down in this Act and the implementing legislation; 2) it is proved in accordance with the procedure laid down by the Government or an institution authorised by it that the products dispatched under duty suspension arrangements have been lost due to force majeure; 3) return of the products previously dispatched under duty suspension arrangements is indicated in the records of the consignor. If shortage of the returned products is detected, the cash deposit shall be returned or the financial guarantee shall be annulled not before the excise duty due for the above shortages is paid in accordance with the procedure laid down in this Law and the implementing legislation; 4) when excise duty at the rate prescribed by this Law is paid for the products dispatched under duty-suspension arrangements.
  80. An attachment to the excise duty return of the form established by the central tax administrator shall provide information about all the cases of dispatching of products subject to excise duty under duty-suspension arrangements during the tax period. Article
  81. Cases when Products subject to excise duty are Exempt from Excise Duty 1, Products subject to excise duty shall be granted an excise duty exemption in the following cases: 1) the products have been exported; 2) they are intended for the conduct of business of foreign diplomatic and consular missions; 3) they have been brought in personal luggage of passengers and do not exceed the amounts prescribed by the Government which natural persons/passengers may bring into the country without import taxes. 4) products which, under the Code of Customs, are not subject to import duties; 5) products which are supplied, in accordance with the procedure laid down by the Government or an institution authorised by it, for the fuelling and provisioning of passenger and/or cargo ships and/or aeroplanes on international routes; 6) products which are brought into the country in compliance with the provisions of the Law on International Operations, Military Exercises and Other Military Events.
  82. When imported products subject to excise duty released for free circulation are delivered to a tax warehouse where it is permitted to keep them, the amount of the import excise duty paid for the products may be refunded to the importer or, where the payment deadline has not yet passed and the excise duty has not yet been paid, this amount may be annulled. If such is the case, the importer must submit to the customs, which have executed the procedure of release for free circulation, a document certified by a person authorised by the local tax administrator of the territory where the tax warehouse is located, attesting that the products, in respect of which it is requested that the amount of the excise duty be either refunded or annulled, have been received by the tax warehouse. The amount of the excise duty shall be refunded or the excise duty shall be annulled only for the amount of products actually received at the tax warehouse, which shall be specified in the document. Upon receiving at the tax warehouse the products in respect of which the import excise duty has been refunded/annulled it shall be deemed that a duty-suspension arrangement has started to be applied in respect of these products. The Government or an institution authorised by it shall set the procedure for the application of the provisions of this paragraph as well as the procedure for refunding/annulment of the import excise duty.
  83. Other cases where groups of products subject to excise duty are exempt from excise duty shall be laid down in special provisions of this Law.
  84. If the excise duty for the products subject to excise duty specified in paragraph 1 of this Article has been paid it shall be refunded in accordance with the procedure laid down by the Government or an institution authorised by it. Article
  85. Refunding of Overpaid/Incorrectly Enforced Excise Duty
  86. The overpaid/incorrectly enforced excise duty shall be refunded/credited against future payments in accordance with the procedure laid down in the Law on Tax Administration, save the case referred to in paragraph 2 of this Article.
  87. The excise duty paid for the imported goods shall be refunded or it shall not be enforced in the cases specified in the Customs Code. Applications for refunds of the excise duty paid or for non-enforcement of excise duty shall be considered in accordance with the procedure provided by the Customs Code. Article
  88. Monitoring of Payment of Excise Duty
  89. Payment of excise duty, with the exception of the case specified in paragraph 2 of this Article, shall be monitored by the State Tax Inspectorate. The State Tax Inspectorate shall also monitor payment of excise duty for imported products, where they are delivered, following the procedure laid down in paragraph 2 of Article 13, to a tax warehouse.
  90. Payment of excise duty for imported goods other than those referred to in paragraph 1 of this Article shall be monitored by territorial customs. They shall enforce the underpaid amounts of excise duty and late payments following the procedure laid down by law. Article
  91. Liability
  92. The warehouse keeper of the tax warehouse shall be held liable for infringements of this Law in accordance with the procedure provided in the Law on Tax Administration and other laws.
  93. Other persons shall be held liable for infringements of this Law in accordance with the procedure laid down in law. Sanctions provided by laws shall be applied for non-compliance with the requirement to carry out activities specified in paragraph 1, Article 4 solely in a tax warehouse.
  94. A person who has sold cigarettes at a price higher than the sales price ceiling provided by this Law shall be subject to sanctions provided by law.
  95. If the established customs procedure provided for by the Customs Code and legal acts regulating its application is not complied with and an import debt to the customs arises, the interest for the late payment of excise duty shall start to be calculated from the day on which an import debt to the customs is created; in other cases - after the expiry of the period during which import excise duty had to be paid. The interest for the late payment shall be calculated in accordance with the procedure established in the Law on Tax Administration. CHAPTER II SPECIAL PROVISIONS SECTION ONE ETHYL ALCOHOL AND ALCOHOLIC BEVERAGES Article
  96. Rates of Excise Duty on Beer
  97. Excise duty levied on beer (1hl of product) shall be LTL 7 for 1% of actual alcoholic strength by volume.
  98. Excise duty at the rate lower by 50% than the rate established in paragraph 1 of this Article shall be levied on 100, 000 decalitres of beer sold per year by a small beer producer (hereinafter - small breweries). For the purposes of this Law, a small brewery in respect of which this tax relief applies, shall be a brewery producing the maximum of 800,000 decalitres per year which, under the criteria established by the Government or an institution authorised by it, is recognised as a brewery enjoying legal and economic independence from any other brewery, with the production premises physically isolated from any other beer producer. The procedure of applying above tax relief shall be established by the Government or an institution authorised by it.
  99. The rules for calculating the excise duty in accordance with the actual alcohol concentration shall be established by the Government or an institution authorised by it. Article
  100. Rates on Wine of Fresh Grapes Excise duty levied on wine of fresh grapes (1 hectolitre of product) shall be LTL
  101. Article
  102. Rates of Excise Duty on Other Fermented Beverages
  103. Excise duty on other fermented beverages shall be levied at the following rates: 1) on beverages with an actual alcoholic strength by volume of not more than 8,5% vol. (1 hectolitre of the product ) - LTL 40/; 2) on the beverages not referred to in paragraph 1 of this Article - until 31 December 2003 inclusive - LTL 130 (1 hectolitre of the product), and from 1 January 2004 - LTL 150 (1 hectolitre of the product). Article
  104. Rates of Excise Duty on Intermediate Products
  105. Excise duty on intermediate products shall be levied at the following rates: 1) intermediate products with an actual alcoholic strength by volume not exceeding 15% vol. - until 31 December 2003 inclusive - LTL 250 (1 hectolitre of the product), and from 1 January 2004 - LTL 150 (1 hectolitre of the product); 2) intermediate products with an actual alcoholic strength by volume exceeding 15 % vol. - until 31 December 2003 inclusive - LTL 370 (1 hectolitre of the product), and from 1 January 2004 - LTL 230 (1 hectolitre of the product).
  106. Excise duty on intermediate products which conform to the definition of wine of fruit and berries set by the Government or an institution authorised by it, as well as intermediate products made of mead shall be levied at the following rates: 1) intermediate products with an actual alcoholic strength by volume not exceeding 15% - LTL 150 (1 hectolitre of the product); 2) intermediate products with an actual alcoholic strength by volume exceeding 15% - LTL 230 (1 hectolitre of the product). Article
  107. Rates of Excise Duty on Ethyl Alcohol
  108. Excise duty on ethyl alcohol other than that referred to in paragraph 2 of this Article shall be levied at the rate of LTL 3, 200 for 1 hectolitre of absolute ethyl alcohol.
  109. Excise duty on mead brandy shall be levied at the rate of LTL 1, 200 for 1 hectolitre of absolute ethyl alcohol.
  110. When calculating the excise duty payable for the products covered by this Article, 1 hectolitre of absolute ethyl alcohol shall mean 100 litres of ethyl alcohol with an actual alcoholic strength in volume of 100% vol. at 200 C. The whole amount of absolute ethyl alcohol in hectolitres shall be rounded up to the thousandth fraction of the full number. Article
  111. Special Cases of Exemption of Ethyl Alcohol and Alcoholic Beverages Are from Excise Duty
  112. In addition to the cases of exemption specified in Article 13 of this Law, exemption from excise duty shall also apply to the following: 1) ethyl alcohol, recognised as denatured ethyl alcohol which is exempted from excise duty; 2) beer, wine and other fermented beverages produced by a natural person, provided these beverages are for personal use only (i.e., not for sale but solely for his own or his family's needs); 3) ethyl alcohol obtained and used for medicinal purposes by pharmaceuticals and/or health care institutions; 4) ethyl alcohol and alcoholic beverages intended for the production of vinegar; 5) ethyl alcohol and alcoholic beverages intended for the production of chocolates where the amount of absolute ethyl alcohol used for the production of net 100 kilograms of chocolates does not exceed 8.5 litres of pure ethyl alcohol; 6) ethyl alcohol and alcoholic beverages intended for the production of food products other than those referred in subparagraph 5 of this paragraph, provided not more than 5 litres of absolute ethyl alcohol is used for producing net 100 kilograms of chocolates; 7) ethyl alcohol and alcoholic beverages intended for the production of flavours and their mixtures; 8) ethyl alcohol and alcoholic beverages intended for the production of beverages with an actual alcoholic strength in volume not exceeding 1.2%.
  113. After release from the duty suspension arrangement or when importing ethyl alcohol referred to in subparagraph 1 or 3 of paragraph 11 of this Article, excise duty shall not be calculated. After release from the duty suspension arrangement or when importing ethyl alcohol and/or alcoholic beverages intended for the uses referred to in subparagraphs 4-8 of paragraph 1 of this Article, excise duty must be calculated and paid in accordance with the procedure laid down in this Law, and the tax reliefs referred to shall be applied by refunding the excise duty to the purchaser or importer paid on the ethyl alcohol and/or alcoholic beverages referred to in the above subparagraphs when purchasing them from the supplier or importing the said alcohol and/or alcoholic beverages. The procedure of applying tax reliefs referred to in subparagraphs 3-8 of paragraph 1 of this Article shall be determined by the Government or an institution authorised by it. Article
  114. Denatured Ethyl Alcohol Exempted from Excise Duty The procedure for recognising ethyl alcohol as denatured ethyl alcohol exempted from excise duty shall be determined by the Government or an institution authorised by it. Article
  115. Tax Marking of Ethyl Alcohol and Alcoholic Beverages Ethyl alcohol and alcoholic beverages produced in Lithuania released from duty suspension arrangements as well as ethyl alcohol and alcoholic beverages released for free circulation must have special marks - tax marks. The procedure of tax marking as well as the cases when no marking is necessary shall be determined by the Government. l SECTION TWO MANUFACTURED TOBACCO Article
  116. Rates of Excise Duty on Cigarettes
  117. Excise duty on cigarettes shall be levied at the combined rate. It shall include a specific component (in Litas for 1, 000 cigarettes) and the ad valorem component (in percentage from the maximum retail selling price). The procedure of calculating the combined excise duty rate shall be determined by the Government or an institution authorised by it.
  118. Excise duty on cigarettes shall be levied at the following rate: 1) the specific component - LTL 30.2, and 2) the ad valorem rate - 10 percent.
  119. A tobacco roll conforming to the definition given in paragraph 9 of Article 3 of this Law which (without a filter or a mouthpiece) is longer than 9 cm but not longer than 18 cm shall be deemed to be 2 cigarettes for the purposes of this Law; a roll longer than 18 cm but not longer than 27 cm shall be deemed, accordingly, as three cigarettes, etc. Article
  120. Rates of Excise Duty on Manufactured Tobacco Other than Cigarettes
  121. Excise duty levied on cigars and cigarillos shall be at the rate of LTL 30 per kilogram of the product.
  122. Excise duty levied on smoking tobacco shall be at the rate of LTL 30 per kilogram of the product. Article
  123. Tax Marking of Manufactured Tobacco Manufactured tobacco produced in the Republic of Lithuania released from duty suspension arrangements as well as imported manufactured tobacco released for free circulation must have special marks - tax marks. The procedure of marking and the cases where marking is not required shall be determined by the Government. Article
  124. Maximum Selling Price of Cigarettes Cigarettes may not be sold at a price higher than the maximum retail price indicated on the tax mark. SECTION THREE FUEL Article
  125. Rates of Excise Duty on Motor Petrol, Its Substitutes and Extenders
  126. Excise duty levied on motor petrol, its substitutes and extenders shall be at the rate of LTL 1, 250 per tonne of the product unless otherwise provided by this Law.
  127. Excise duty on motor petrol and mixtures obtained from biological raw materials produced in accordance with the requirements of the Law on Biofuel and the implementing legislation shall be levied at the rate laid down in paragraph 1 of this Article reduced in proportion to the share (percent) of biological raw materials per 1 tonne of the product. Article
  128. Rates of Excise Duty on Kerosene, its Substitutes and Extenders Excise duty on kerosene, its substitutes and extenders shall be levied at the rate of LTL 720 per tonne of the product. Article
  129. Rates of Excise Duty on Gas Oils, their Substitutes and Extenders
  130. Excise duty on gas oils, their substitutes and extenders shall be levied at the rate of LTL 720 per tonne of the product unless otherwise provided by this Law.
  131. Excise duty on heating gas oils marked in accordance with the procedure laid down in Article 37 of this Law shall be levied at the rate of LTL 80 per tonne of the product.
  132. Excise duty on gas oils and mixtures of raw materials of biological origin, produced in accordance with the requirements laid down in the Law on Biofuel and the implementing legislation, shall be levied at the rate established for the gas oils in this Article reduced in proportion to the share (percent) of biological raw materials per 1 tonne of the product. Article
  133. Rates of Excise Duty on Heavy Fuel Oils, Their Substitutes and Extenders
  134. Excise duty on heavy fuel oils conforming to the properties established by the Government or an institution authorised by it, their substitutes and extenders shall be levied at the rate of LTL 45 per tonne of the product.
  135. Excise duty on heavy fuel oils, not mentioned in paragraph 1 above, their substitutes and extenders shall be levied at the rate laid down in paragraph 1 of Article 31 of this Law; and where this fuel is intended for heating and is marked in the manner laid down in Article 37 of this Law - at the rate fixed in paragraph 2 of Article 31 of this Law. Article
  136. Excise Duty on Petroleum Gas and Gaseous Hydrocarbons Intended for Use as Motor Fuel, Their Substitutes and Extenders Excise duty on petroleum gas and gaseous hydrocarbons intended for use as fuel (motor fuel), their substitutes and extenders shall be levied at the rate of LTL 200 for 1, 000 litres of the product. Article
  137. Fuel Codes A list of products referred to in Articles 29-33 of this Law and their codes under the CTN shall be approved by the Government. Article
  138. Method of Calculation of Excise Duty on Fuel
  139. Where the rate of excise duty on fuel has been fixed for 1, 000 litres of the product, when calculating the amount of chargeable excise duty it shall be considered that the excise duty rate is fixed for 1, 000 litres of the product at 150 C.
  140. Methodology of calculation of excise duty for fuel according to the volume shall be determined by the Government or an institution authorised by it. Article
  141. Special Cases of Excise Duty Exemptions
  142. In addition to the cases of exemptions referred to in Article 13 of this Law, the following shall be subject to exemption from excise duty: 1) jet fuel (motor fuel) supplied for fuelling of aeroplanes carrying passengers and/or cargoes on local routes or providing other services for a pay; aeroplanes used in carrying out the functions of state and municipal institutions; aeroplanes taking part in international military exercises. The codes of this fuel which is subject to this exemption shall be determined by the Government in accordance with the CTN;. 2) ship fuel (motor fuel) supplied for fuelling of ships carrying passengers and/or cargoes on local routes or providing other paid services; ships used in carrying out the functions of state and municipal institutions; and ships taking part in international military exercises; as well as fishing vessels. The codes of the fuel which is subject to this exemption shall be determined by the Government in accordance with the CTN; 3) the products referred to in Articles 29 - 33 when they are used for purposes other than as fuel (motor fuel), heating fuel or extenders of fuel (motor fuel); 4) fuel consumed during the process of fuel production on the territory of a tax warehouse where this fuel is produced, with the exception of fuel consumed as motor fuel for the needs of the producer and which is subject to excise duty in the standard procedure of taxation; 5) mixtures of mineral fuel (motor petrol or gas oils) and raw materials of biological origin which are produced by a natural person or an agricultural entity, provided these products are intended solely for personal use by a natural person (i.e., not for sale but solely for his own and his family's needs) or for the needs of an agricultural entity (i.e., not for sale but solely for its needs), and mineral fuel used for their production has been purchased by paying excise duty on it of the prescribed rate; 6) gas oil (diesel fuel oil) intended for agricultural uses and for pond and inland fisheries. The amount of gas oil (diesel fuel oil) exempt from excise duty for agricultural entities registered in accordance with the procedure set by the Government may not exceed 120 litres per year for one hectare of farming land declared in the manner established by the Government or an institution authorised by it, and 275 litres per tonne of the caught and sold fish. The procedure of application of the exemption shall be determined by the Government or an institution authorised by it.
  143. After release from duty-suspension arrangements or when importing fuel referred to in subparagraphs 1 or 2 of paragraph 1 of this Article, excise duty shall not be calculated. After release from duty-suspension arrangements or when importing fuel intended for the uses specified in subparagraph 3 of paragraph 1 of this Article, excise duty must be calculated and paid in accordance with the procedure set out by this Law, and the exemption mentioned above shall apply to the person who purchased or imported fuel during by refunding to him the excise duty which he paid when purchasing the fuel from the supplier (payer of excise duty) or when importing. The procedure of applying the exemption referred to in subparagraph 3 of paragraph 1 of this Article and its restrictions shall be determined by the Government or an institution authorised by it. Article
  144. Marking, Supply and Use of Fuel Subject to Excise Duty Exemptions
  145. The following shall be marked in accordance with the procedure determined by the Government or an institution authorised by it: 1) heating fuel in respect of which the rate of excise duty set out in paragraph 2 of Article 31 is applied; 2) other fuel subject to excise duty exemptions - in the cases determined by the Government or an institution authorised by it.
  146. The procedure of supplying of fuel referred to in paragraph 1 of this Article as well as in subparagraphs 1 and 2 of paragraph 1, Article 36 of this Law shall be determined by the Government or an institution authorised by it.
  147. Non-compliance with the procedure of marking and/or supplying of fuel or in the cases where the marked fuel is used as fuel (motor fuel) and/or as heating fuel but in a way different from the use of this fuel for which the excise duty exemption has been established shall be subject to sanctions. CHAPTER THREE FINAL PROVISIONS Article
  148. Entry into the Budget Excise duty shall be entered in the State budget. Article
  149. Refund of Excise Duty on Fuel Used in Agriculture and Inland Fisheries
  150. Agricultural entities registered in accordance with the procedure determined by the Government, shall be refunded excise duty on purchased gas oils and/or their substitutes intended for use as fuel (motor fuel) in agriculture and/or inland fisheries. The amount of the refund shall be calculated in accordance with the amount of gas oils and/or their substitutes but not exceeding: 1) 120 litres per calendar year for one hectare of farming land declared in accordance with the procedure determined by the Government or an institution authorised by it, and/or 2) 275 litres per calendar year for one tonne of fish caught in ponds or other inland waters and sold.
  151. The procedure of refunding of excise duty shall be established by the Government or an institution authorised by it. Article
  152. Final Provisions
  153. The Law, with the exception of Article 25, subparagraph 6, paragraph 1 of Article 36 and paragraphs 3, 5 and 6 of Article 40 shall come into force as of 1 July
  155. Article 25 of the Law shall enter into force as of 1 October
  156. Until this date the rate of excise duty levied on cigarettes shall be LTL 36 for 1, 000 cigarettes.
  157. Subparagraph 6, paragraph 1 of Article 36 of the Law shall come into force as of 1 January
  159. Article 39 of the Law shall be effective until 31 December 2002 (inclusive).
  160. Persons who started, prior to the entry of this Law into force, their activities which are permitted, under the provisions of paragraph 1, Article 4 of this Law, only in a tax warehouse, shall be issued an authorisation to open a tax warehouse/s in accordance with a special procedure determined by the Government or an institution authorised by it.
  161. The Government shall be recommended to approve, by 1 March 2002, legislation necessary for the implementation of this Law, or to mandate other institutions to do so by the above date.
  162. After entry of this Law into force, the following shall be repealed: 1) the Law of the Republic of Lithuania on Excise Duty (No 30-530); 2) the Law of the Republic of Lithuania Supplementing the Law on Excise Duty (No 12-260); 3) the Law of the Republic of Lithuania on the Amendment of the Law on Excise Duty (No 49-1179); 4) the Law of the Republic of Lithuania Amending the Law of the Republic of Lithuania on the Amendment of the Law on Excise Duty (No 59-1469); 5) the Law of the Republic of Lithuania Supplementing the Law of the Republic of Lithuania on Excise Duty (No 94-2087); 6) the Law of the Republic of Lithuania Supplementing Article 2 of the Law of the Republic of Lithuania on Excise Duty (No 35-857); 7) the Law of the Republic of Lithuania Amending Articles 81, 82 and 9 of the Law of the Republic of Lithuania on Excise Duty (No 46-1102); 8) the Law of the Republic of Lithuania Amending Article 10 of the Law of the Republic of Lithuania on Excise Duty (No 126-1102); 9) the Law of the Republic of Lithuania Amending Article 2 of the Law of Republic of Lithuania on Excise Duty (No 20-447); 10) the Law of the Republic of Lithuania Amending the Law of the Republic of Lithuania on Excise Duty (No 117- 2996); 11) the Law of the Republic of Lithuania Supplementing Article 6 of the Law of the Republic of Lithuania on Excise Duty (No 25- 629); 12) the Law of the Republic of Lithuania Supplementing Articles 3 and 7 of the Law of the Republic of Lithuania on Excise Duty (No 96- 2657); 13) the Law of the Republic of Lithuania Amending Article 3, 6 and 13 of the Law of the Republic of Lithuania on Excise Duty and Supplementing it with Article 51 (No 114-3194); 14) the Law of the Republic of Lithuania Amending Article 6 of the Law of the Republic of Lithuania on Excise Duty (No 66-2132); 15) the Law of the Republic of Lithuania Amending Article 51 of the Law of the Republic of Lithuania on Excise Duty (No 85-2514); 16) the Law of the Republic of Lithuania Amending Articles 3, 51 and 6 of the Law of the Republic of Lithuania on Excise Duty (No 113-32399); 17) the Law of the Republic of Lithuania Amending Articles 2, 5, and 6 of the Law of the Republic of Lithuania on Excise Duty (No 22-554); 18) the Law of the Republic of Lithuania Amending Article 6 of the Law of the Republic of Lithuania on Excise Duty (No 61-1820); 19) the Law of the Republic of Lithuania Amending Articles 3 and 6 of the Law of the Republic of Lithuania on Excise Duty (No 64-1941); 20) the Law of the Republic of Lithuania Amending Articles 2, 3, 5 and 51of the Law of the Republic of Lithuania on Excise Duty (No14-425); 21) the Law of the Republic of Lithuania Supplementing Article 6 of the Law of the Republic of Lithuania on Excise Duty (No 16-494); 22) the Law of the Republic of Lithuania Amending Article 51 of the Law of the Republic of Lithuania on Excise Duty (No 43-1489); 23) the Law of the Republic of Lithuania Amending Articles 51 and 6 of the Law of the Republic of Lithuania on Excise Duty and Supplementing it with Article 52 (No 45-1575); 24) the Law of the Republic of Lithuania Amending Articles 2 and 5 of the Law of the Republic of Lithuania on Excise Duty (No 62-2239). I promulgate this Law passed by the Seimas PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS

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