REPUBLIC OF LITHUANIA LAW ON CUSTOMS TARIFFS Chapter 1 General Provisions Article 1. This Law shall provide for the proc

REPUBLIC OF LITHUANIA LAW ON CUSTOMS TARIFFS Chapter 1 General Provisions Article

1. This Law shall provide for the procedure for the determination, establishment and application of customs tariffs for the goods and other valuables imported into or exported from the customs territory of the Republic of Lithuania. This Law shall be applied to legal and natural persons on the entire customs territory of the Republic of Lithuania. Article
2. The tariffs of the Republic of Lithuania means the systematized collection of standard tariffs imposed on goods and valuables imported into and exported from the customs territory of the Republic of Lithuania . The tariffs, methods of assessment of rates and structure thereof shall be approved by the Government of the Republic of Lithuania or any other state institution authorized by it. Article
3. The tariffs shall be established in accordance with the principles and standards used in international practice. The nomenclature of customs tariffs shall be based on the International Convention of the Harmonized Commodity Description and Coding System established in Brussels in 14 June
4. Article
5. All goods and other valuables imported into the customs territory of the Republic of Lithuania or exported there from shall be subject to taxation, except in cases provided for in Article 5 of this Law. Article
6. Tariffs shall be prepared, determined, abolished, or changed pursuant to this Law and according to the procedure established by the Government of the Republic of Lithuania. Chapter 2 Customs Duties and their Types Article
7. According to the type of goods and cargo the following customs duties shall be employed: 1) exportation duty --shall be paid for goods and valuables exported from the customs territory of the Republic of Lithuania; 2) importation duty -- shall be paid for goods and other valuables imported into the customs territory of the Republic of Lithuania; 3) seasonal duty --shall be paid for certain goods and valuables imported into the customs territory of the Republic of Lithuania and exported therefrom within a certain period. All these customs duties shall be calculated according to the tariffs of the Republic of Lithuania. Article
8. In the customs territory of the Republic of Lithuania, taking into consideration the method of calculation, the following customs duties shall be employed: 1) ad valorem (value) duty - shall be calculated as a percentage of the value of the goods and other things, established by the customs office; 2) specific duty - shall be calculated according to a fixed tariff per a physical unit of goods and other valuables; 3) mixed duty - when both ad valorem (value) and specific duties shall be imposed. Article
9. In the customs territory of the Republic of Lithuania, taking into consideration the interests of the economy of Lithuania and the tariffs structure, the following customs duties shall be employed: 1) special - shall be employed as a counter measure to discriminative actions of certain firms, foreign countries or their alliances with regard to Lithuania. The rate of a special customs duty shall be determined in every separate case; 2) antidumping - shall be employed when goods and other valuables are exported from or imported into the customs territory of the Republic of Lithuania at prices lower than the prices of similar or directly competitive goods and other valuables at the moment of their exportation or importation, or when the export or import of such goods and valuables inflicts damage to the interests of the Republic of Lithuania. 3) countervailing - shall be employed when goods are being exported from the customs territory of the Republic of Lithuania for the production or export of which, directly or indirectly, a subsidy has been used, and if the export of such goods inflicts damage to the interests of the Republic of Lithuania. The amount of the countervailing duty must not exceed the amount of the subsidy; 4) revenue (financial) - shall be employed when the duty is levied on goods and valuables in order to increase the state budget resources; 5) protective - shall be employed in order to protect local producers from the competition of foreign firms; 6) preferential - shall be employed in order to reduce the customs duty levied on certain goods and other valuables imported from other countries; 7) leveling - shall be employed in order to make equal the prices of imported and domestic goods and other valuables; 8) retorsive - shall be employed in imposing a duty on the goods and other valuables of those countries which levy very high duties on their own goods and other valuables; 9) statistical - shall be employed for the assessment of trade turnover of the Republic of Lithuania. Chapter 3 The Rate of Customs Duty Article
10. The customs duty levied on goods and other valuables shall be calculated according to the declared value and price of the item. In determining the customs duty, the price of the item indicated in the invoice and the following actual costs not indicated in the invoice also shall be taken into consideration: 1) transportation, loading, unloading, reloading and insurance costs up to the crossing post of the customs border of the Republic of Lithuania; 2) commission and brokerage; Article
11. If the owner of the goods or other valuables states in the declaration unreal value or price, or if the price or value cannot be determined or checked, customs officer shall determine customs duty according to: 1) the price of identical goods or valuables in the Lithuanian market; 2) the price of similar or directly competitive goods or other valuables in the Lithuanian market; 3) the ratable value of these goods or other valuables. 4) minimum export or import control prices, if the Government of the Republic of Lithuania or a state institution authorized by it has established such prices. Chapter 4 Calculation and Payment of Customs Duty Article
12. The Customs Office of the Republic of Lithuania shall calculate the customs duty according to the standard tariff rates, which have been valid on the day of the filing of the declaration. The procedure for the payment of customs duty shall be established by the Government of the Republic of Lithuania or any other institution authorized by it. Article
13. All collected sums of customs duties shall be remitted to the State Budget of the Republic of Lithuania. Chapter 5 Exemption from Payment of Customs Duty Article
14. The following shall be exempt from payment of customs duties: 1) means of transportation by which freight, luggage, and passengers are regularly transported to other states, as well as tools, fuel, food, and other commodities, which might be needed on the road, during intermediary stops or in case of breakage of said transportation means; 2) foreign currency and securities; 3) goods or other valuables which are not suitable for use; 4) goods or other valuables which enter the customs territory of the Republic of Lithuania as a humanitarian relief, documented in a proper manner; 5) goods and valuables which are imported into the customs territory of the Republic of Lithuania for a certain period and then exported again, or which are temporarily exported and imported without being processed: -goods meant for non-commercial exhibitions, fairs and similar events; -professional equipment for press, television, cinematography, science, education, culture, medicine, and sports; - packing and samples of goods; - goods used for educational, scientific, and cultural needs (books, journals, newspapers, musical instruments, theatre and sports equipment, religious articles); - the personal belongings of passengers; - tourism advertising material; and - animals assigned to the goods specified above; 6) technical equipment for the disabled (wheelchairs, etc.) and their spare parts; 7) goods and other valuables imported into and exported from the duty free shops and customs storage facilities located in the customs territory of the Republic of Lithuania; and 8) in other cases provided for in international conventions by the Government of the Republic of Lithuania. Conditions and procedures for exemption from customs duties shall be established by the Government of the Republic of Lithuania. Article
15. On the decision of the Government, the following goods and valuables shall be completely or partially exempt from customs duty: 1) goods and other valuables imported into the customs territory of the Republic of Lithuania for a certain period and after that exported without being processed, with the exception of groups of goods and valuables specified in item 5 of Article 13; and 2) goods and other valuables imported for a certain period for processing or exported for processing for a certain period. Chapter 6 Imposition, Refund and Recovery of Customs Duties. Liability for not Paying Customs Duties Article
16. At the request of the owner of goods or other valuables, customs duties erroneously withheld must be refunded on the decision of the Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania or of the court within a year from the day the customs duties were paid. Article
17. The sum of customs duty not paid by the fault of the owner of the goods or valuables shall be recovered by the Customs Office within a year from the day the customs duty was registered. Article
18. If international agreements of the Republic of Lithuania provide for taxation procedures other than those in this Law and other executive acts on tariffs of the Republic of Lithuania, the norms established in the international agreements shall be applied. Article
19. Upon failure to pay assigned customs duties, a penalty equal to 300 percent of the customs duty shall be recovered from legal persons without suing for claims, and from natural persons - in the manner established by law. Chapter 7 Final Provisions Article
20. To recognise the Provisional Law on Tariffs (see the Lithuanian version of the Parliamentary Record No 5-130, No 36-971, 1991) as invalid. I promulgate this Law adopted by the Seimas. ALGIRDAS BRAZAUSKAS President of the Republic Vilnius 27 April 1993 No.I-138