REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA REPUBLIC OF LITHUANIA LAW ON CUSTOMS I.GENERAL PROVISIONS Article

1. The Customs of the Republic of Lithuania (hereinafter referred to as the Customs) shall be an institution of State control accountable to the Ministry of Finance of the Republic of Lithuania and which shall carry out the State customs policy. Said institution shall be financed from the State budget. Article
2. The activities of the Customs shall be based on the Constitution of the Republic of Lithuania, this Law, the customs code, and other laws and standard acts which regulate customs activities. Article
3. The Customs shall be a legal person having an account with the Bank of Lithuania, as well as its own seal, symbols, and attributes. Article
4. The territory of the Customs of the Republic of Lithuania shall be limited by the customs border of the Republic of Lithuania, which shall coincide with the State border of the Republic of Lithuania. Article
5. Customs inspection shall be mandatory for all legal and natural persons, regardless of their citizenship, unless the laws of the Republic of Lithuania or international agreements provide otherwise. Article
6. Claims of legal and natural persons concerning the actions of Customs officers and Customs posts shall be settled by the Director of the Customs Department or his or her deputies, while claims concerning the actions of the latter officers shall be settled by the Ministry of Finance of the Republic of Lithuania. Applicants who do not agree with the decision of the Ministry of Finance shall have the right to appeal against it in accordance with the procedure set forth in the laws of the Republic of Lithuania. II. OBJECTIVES AND FUNCTIONS OF THE CUSTOMS Article
7. The main objectives and functions of the Customs shall be: 1) the implementation of laws which establish the customs policy of the Republic of Lithuania; 2) the application of tariffs and collection of duties; 3) the prevention of smuggling and other violations of customs regulations; and 4) the keeping of the accounts of the activities of the Customs and the submission of information concerning the activities of the Customs to the institutions of the Republic of Lithuania in accordance with the procedure prescribed by laws. Article
8. The Customs shall provide legal and natural persons with information about the provisions of laws and other standard acts which establish the customs policy of the Republic of Lithuania. Article
9. The Customs shall carry out research work in order to improve the activities of the Customs. Article
10. The Customs shall carry out custom checks of all goods and other valuables which are transported through the customs border of the Republic of Lithuania, as well as all types of vehicles and passengers. The Customs shall confiscate goods and other valuables whose illegal transport is being attempted by legal and natural persons, and shall hand them over for realisation pursuant to the set procedure. The Customs' procedures as well as the procedure for the execution thereof shall be established by the Government of the Republic of Lithuania or an institution authorised by it. Article
11. The Customs shall comply with all international agreements which regulate its activities. III. THE CUSTOMS' STRUCTURE Article
12. The Customs' structure shall be as follows: The Customs Department under the Ministry of Finance of the Republic of Lithuania, and custom offices and their posts. Article
13. The head of the Customs of the Republic of Lithuania - the Director of the Customs Department - shall be appointed to or dismissed from the said post by the Prime Minister of the Republic of Lithuania on the motion of the Minister of Finance. Deputy directors of the Customs Department shall be appointed to and dismissed from the said post by the Minister of Finance on the motion of the Director of the Customs Department. Article
14. The rights and duties of the officers and employees of the Customs Department, customs offices, and customs posts shall be established by the Statute of the Service in the Customs, which shall be approved by the Minister of Finance on the motion of the Director of the Customs Department. A customs officer, in performing his or her duties, shall be a representative of power. The conditions of state insurance of an individual performing military service shall be applied customs officers, and their honour and dignity shall be protected by law. Customs officers who do not have governmental authorisation shall not be representatives of power. Article
15. While carrying out the functions of the monitoring and control of customs duties, the officers of the Customs shall wear a uniform the sample of which has been approved by the Government of the Republic of Lithuania. Article
16. The sample of the identification card of customs officers shall be established by the Ministry of Finance of the Republic of Lithuania. Article
17. The hiring and dismissal of officers and employees of the Customs shall be set forth in the Statute of Service in the Customs. A six months probation period shall be established for officers and employees of the Customs. Article
18. Citizens of the Republic of Lithuania who are 20 years of age and over, who have command of the State language, who have suspended their membership in political organisations for the entire period of service or employment, and whose qualifications allow them to engage in customs activities, shall be accepted to work in the Customs on a voluntarily basis. IV. COOPERATION WITH STATE AND PUBLIC ORGANISATIONS, DEPARTMENTS AND CITIZENS Article
19. In carrying out its functions, the Customs of the Republic of Lithuania shall cooperate with the police, institutions of internal affairs and security, the State border protection service of the Ministry of National Defence of the Republic of Lithuania, the Procuracy of the Republic of Lithuania, and customs institutions of other states. Article
20. For the successful prevention of contraband and other violations of customs procedures, as well as for the return of values - the national property of the State - to the Republic of Lithuania, employees of the Customs shall be granted incentives in accordance with the procedure established by the Government of the Republic of Lithuania. Article
21. The Customs shall have the right to direct the attention of the heads or other officers of state, public cooperative and private enterprises, institutions, and organisations to situations and conditions which create circumstances for the violation of laws and other standard acts which regulate the activities of the Customs. Said officers must, within one month, examine the proposals of the Customs, and announce the measures which have been taken. V. DUTY FREE SHOPS AND STORAGE FACILITIES Article
22. A duty free shop shall be a shop controlled by the Customs which is located in an international airport, international sea port, or the zone of the border Customs of the Republic of Lithuania where passengers traveling abroad may acquire duty free goods. Duty free shops shall be established and liquidated by the Government of the Republic of Lithuania by a separate directive. Article
23. A part of the territory of the Republic of Lithuania shall be allocated for storage facilities where goods for which import duties have not been paid shall be protected under customs control. Storage facilities may be established by all legal and natural persons in accordance with the procedure established by the Government of the Republic of Lithuania or a State institution authorised by it. VI. FINAL PROVISIONS Article
24. The Republic of Lithuania Law on Customs shall be valid until May 30,
25. After May 30, 1993, the Republic of Lithuania Law on Customs shall be valid if the Minister of Finance approves the Statute of the Service in the Customs and the customs regulations in accordance with the established procedure. Article
26. To declare the Republic of Lithuania Provisional Law on Customs (see the Lithuanian version of the Parliamentary Records No 30-720, 1990, No I-156, 1992 and No 6-118, 1993) to be invalid. I promulgate this Law adopted by the Seimas. ALGIRDAS BRAZAUSKAS President of the Republic Vilnius 29 April 1993