ficial document GOVERNMENT
THE REPUBLIC
LITHUANIA RESOLUTION No 748 ON THE APPROVAL
THE PROCEDURE FOR THE CUSTOMS VALUATION
GOODS 9 June 1999 Vilnius Pursuant to Chapter VI and Article 234
the Customs Code
the Republic
Lithuania (
ficial Gazette No 52-1239, 1996), the Agreement on the Implementation
Article VII
the General Agreement on Tariffs and Trade (GATT, 1994) and the Commission Regulation (EEC) No 2454/93
2 July 1993 laying down provisions for the implementation
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, the Government
the Republic
Lithuania h a s r e s o l v e d: 1. To approve the Procedure on Customs Valuation
Goods (appended).
goods, the customs value
identical or the like goods shall not be taken into consideration where the imported identical or the like goods brought in by passenger means
transport (regular and charter air flights, passenger trains, buses, cars, or passenger-cargo vehicles) form part
mixed consignments imported by natural persons, are resold in large quantities to natural persons, or have been bought retail; 2.2. if there are grounds to believe that the declared value
import goods has been fraudulently reduced (the declared value is less than the reference prices on import goods fixed by the Customs Department under the Ministry
Finance or (when such prices have not been fixed) differs significantly from the selling price
the like goods on the domestic market, the payment for the goods has been made in cash, the goods have been bought retail, the buyers and (or) sellers
the goods are natural persons, the goods have been purchased from a company registered in a country or zone where preferential duty tariff arrangements apply, the invoice has not been marked by the customs authorities
the country
export, no export customs declaration or copy thereof has been submitted, no transport or insurance costs or other necessary particulars have been indicated in the documents, the particulars
the different documents are not consistent, the documents bear corrections, the goods are non-factory packed etc), the customs
ficer shall put a stamp on the import declaration bearing an inscription or write a note on it that the customs value declared should be additionally verified and may be assessed repeatedly on the basis
other methods
customs valuation (except for the transaction value method). In that case, it is mandatory to provide a guarantee equivalent to the amount
import duties and taxes (excluding the import duties and taxes already paid) which might be applied to the imported goods assessed on the basis
the reference prices or, where such prices have not been fixed, on the basis
the customs data and in accordance with Article 32
the Customs Code
the Republic
Lithuania (hereinafter referred to as the Customs Code), if no other methods
customs valuation can be applied. If the declarant does not submit any guarantee or is not authorised to submit it, and if no other methods
customs valuation can be applied, the customs authorities may decide to determine the customs value
the goods without any additional examination on the basis
the data available to the customs authorities and in accordance with Article 32
the Customs Code; 2.3. the Customs Department under the Ministry
Finance shall notify the State Tax Inspectorate under the Ministry
Finance and (or) the Tax Police Department under the Ministry
Internal Affairs as well as other state institutions concerned
the cases where there are sufficient grounds to believe that the customs value
imported or exported goods has been fraudulently reduced (or increased) and additional investigation by the said institutions is needed. The said state institutions shall inform the Customs Department under the Ministry
Finance about the results
investigations carried out; 2.4. in applying transaction value methods
identical and the like goods and Article 32
the Customs Code, the customs authorities shall refer to the data on the customs value
goods accumulated in the database on the customs valuation
goods at the Customs Department under the Ministry
Finance. Where such data is used by the customs
fices, an excerpt related to the previously imported goods whose customs value is taken as a reference value shall be taken from the database providing for the number and date
the customs declaration and other particulars necessary for determining the customs value
the imported goods. The excerpt must be appended to the customs declaration being made and signed by the examining customs
ficer. The formalities related to the procedure
the selection
data from the database, use made
them and decision to determine the customs value
goods on the basis
such data shall be laid down by the Customs Department under the Ministry
Finance; 2.5. pending the approval
the catalogues
the prices
vehicles specified in Paragraph 55
the Procedure
Customs Valuation
Goods and introduction
instructions on their use for the purpose
customs valuation
goods, the average import prices on imported vehicles established by the State Competition and Consumer Protection
fice under the Government
the Republic
Lithuania shall be used instead, taking into consideration the depreciation
the vehicles; 2.6. in accordance with Article VI
the Customs Code and the present Procedure, the Customs Department under the Ministry
Finance shall draft the methodology for determining the customs value
goods. 3. To instruct the Department
Statistics under the Government
the Republic
Lithuania: 3.1. in accordance with a procedure approved by the Customs Department under the Ministry
Finance, to provide data to the aforesaid Department on the general profitability
economic entities according to the types
the Register
Types
Economic Activities; 3.2. to provide to the Customs Department under the Ministry
Finance data on the average proceeds received by economic entities from international carriage
goods by land, air and sea transport.
the Provisional Procedure
Customs Valuation
Goods”
the Government
the Republic
Lithuania
11 August 1997 (
ficial Gazette No 76-1957, 1997); 4.2. Paragraph 2
Resolution No 1511
the Government
the Republic
Lithuania
31 December 1997 “On Partial Amendments to Government Resolution No 751
25 June 1996, Resolution No 897
11 August 1997, and Resolution No 1022
18 September 1997” (
ficial Gazette No 3-59, 1998); 4.3. Resolution No 747
the Government
the Republic
Lithuania
9 June 1999 “On Partial Amendments to Resolution No 897
the Government
the Republic
Lithuania
11 August 1997 On the Approval
the Provisional Procedure
the Customs Valuation
Goods”
Social Security and Labour Acting Prime Minister Irena Degutienė Acting Minister
Finance Algirdas Šemeta APPROVED by Resolution No 748
9 June 1999
the Government
the Republic
Lithuania PROCEDURE
THE CUSTOMS VALUATION
GOODS I. GENERAL PROVISIONS 1. This procedure governs the implementation
the provisions
Article VI
the Customs Code
the Republic
Lithuania (hereinafter referred to as the Customs Code) and other provisions related to the customs valuation
goods, and application
the Customs Tariff
the Republic
Lithuania, other import and export duties, as well as import and export prohibitions and restrictions related to the customs value
goods and laid down by laws and other legal acts
the Republic
Lithuania. 2. For the purpose
this Procedure the following definitions shall be used: produced goods shall mean goods grown, mined or otherwise obtained or manufactured; identical goods shall mean goods produced in the same country and identical in all other respects, including their physical characteristics, quality and reputation on the market. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical; the like goods shall mean goods produced in the same country which, although not identical in all respects, have similar characteristics, are manufactured from similar materials, can perform the same functions and be commercially interchangeable. The quality
the goods, their reputation on the market, and trademarks
goods and services are among the factors to be considered in determining whether the goods may be considered as the like goods; goods
the same class or type shall mean goods which fall within the same group or category
goods, and goods produced in a particular industry or sector. These goods shall include identical and similar goods; generally accepted accounting principles shall mean the recognised consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be calculated, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared and submitted. These standards may be broad guidelines
general application as well as detailed practical instructions and procedures. 3. Goods the manufacturing
which comprises engineering and planning works, artwork, and design works, including sketches and drawings, not estimated in accordance with Article 33
the Republic
Lithuania. II. APPLICATION
THE TRANSCATION VALUE METHOD 4. The transaction value determined pursuant to Article 30
the Customs Code shall be regarded as the customs value
the imported goods. The price actually paid or payable referred to in paragraph 1
the present Article shall be considered the price
the imported goods. The flow
dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part
the customs value. 5. If at the time
the customs valuation
goods the payment for the goods has not yet been made, the basis for the transaction value method shall usually be the amount which is due according to the transaction documents on a specified date. 6. In applying paragraph 1
the Customs Code: 6.1. the seller’s requirement to the buyer not to sell or exhibit the goods prior to a fixed date representing the beginning
a model year, as well as similar requirements, are examples
restrictions on the disposition or use
the goods by the buyer referred to in Article 30
the Customs Code which does not substantially affect the value
the goods; 6.2. conditions or circumstances specified in paragraph 1
whose effect on the transaction value is impossible to be determined are considered to be present when, for example: 6.2.1. the seller establishes the price
the imported goods on condition that the buyer will also buy other goods in specified quantities; 6.2.2. the price
the imported goods is related to the price or prices
other goods sold by the buyer to the seller
the imported goods; 6.2.3. the price is established on the basis
a form
payment unrelated to the imported goods, e.g. when the imported goods are semi-finished goods and the seller fixes a price which is related to the buyer’s obligation to provide to the seller free
charge a certain amount
the finished goods; 6.3. conditions or circumstances relating to the production or marketing
the imported goods shall not result in the rejection
the transaction value method (for example, the fact that the buyer commissions engineering works to be carried out and drawings to be drawn up in the customs territory
the Republic
Lithuania, shall not result in the rejection
the transaction value method). 7. The following means
establishing whether the transaction value may be regarded as the customs value
goods shall be used: 7.1. paragraph 2
the Customs Code provides that if the buyer and the seller are related, the circumstances
the purchase and sales agreement shall be examined and the transaction value shall be accepted as the customs value, provided that the relationship between the aforesaid persons did not influence the price. The circumstances under which the purchase and sales transaction has been carried out must be additionally examined not in all cases when the buyer and the seller are related but only when the customs authorities have doubts about the acceptability
the declared price. Where there are no such doubts, the declared price should be accepted as the customs value without requesting further information from the importer (for example, the customs administration may have previously examined the relationship between the buyer and the seller, or it may already have detailed information about the buyer and the seller, and on the basis
such examination or information have decided that the relationship did not influence the price). Where the customs administration is unable to accept the transaction value without further inquiry, it should give the importer an opportunity to supply such further detailed information as may be necessary to enable it to examine the circumstances surrounding the sale. In this context the customs administration should be prepared to examine the relevant aspects
the transaction, including the way in which the buyer and the seller organize their commercial relations and the way in which the price in question was arrived at, in order to determine whether the relationship influenced the price. Where it can be shown that the buyer and the seller, considered related under the provisions
paragraph 8
the Customs Code, trade with each other as if they were not related, it is recognised that the price had not been influenced by the relationship (e.g., if the price had been fixed in a manner consistent with the normal pricing practices
the industry in question, or if it had been fixed in the same way as for buyers who are not related to the seller, or if the customs administration is provided data which proves that the price is adequate to cover all costs
production and sale and an average profit the company received from the sales
goods
the same class or kind over a period
one year or any other sufficiently long period
time); 7.2. paragraph 3
the Customs Code provides for an opportunity for the importer to demonstrate that the transaction value is almost identical with one
the ‘test’ values referred to in subparagraphs 1-3
the Customs Code and accepted by the customs administration. If a comparison
the declared transaction value and the ‘test’ value gives a positive result, no additional examination under Article 30
the Customs Code is needed concerning the influence
the relationship between the buyer and the seller on the price
the goods. If the customs administration has sufficient information to conclude that one
the aforesaid comparisons would give a positive result, the declarant is not required to prove it. A number
factors must be taken into consideration in determining whether one value is almost identical with the other value. These factors include the origin
the imported goods, the characteristics
the industry sector producing the goods, the season when the goods are imported, and whether the difference in the values is commercially significant. The importance
these factors may vary from case to case (for example, in determining whether the transaction value is almost identical with the ‘test’ values laid down in subparagraphs 1-3
the Customs Code, a small difference in value in a case involving one type
goods might be unacceptable, whereas a significant difference in a case involving another type
goods might be acceptable). Therefore, the customs administration may not apply a uniform standard such as a certain fixed percentage ratio
the different values. 8. The cases
indirect payments referred to in Article 30
the Customs Code are such cases where, for example, the buyer fully or partly repays a loan taken by the seller. Under paragraph 7
the above article, any advertising
the imported goods or promotion
their sales, as well as any other activities relating to free repair or replacement guarantees applied to the above goods shall not be considered as indirect payment to the buyer which should be taken into account in adjusting the customs value
the goods. Even in cases where the buyer has undertaken to carry out such activities under a contract with the seller, such activities shall be regarded as carried out using the funds
the seller (i.e. they are not considered as an indirect payment to the seller). 9. For the purpose
the Customs Code, persons whose business relationship is that
a sole agent, sole intermediary (distributor) or sole concessionaire, shall be deemed to be related only if they meet the criteria laid down in Article 30
the Customs Code. They shall be deemed to be related because one person directly or indirectly controls the other one only when the latter person legally or according to his subordination has to comply with restrictions imposed on his activities by the first person or to carry out his instructions. 10. Where the goods declared under the customs procedure
import for the domestic use (free circulation) are part
a larger quantity
the same goods purchased by the same transaction, the price actually paid or payable shall be that price represented by the same proportion which the quantity so declared bears to the total quantity purchased. The same rule shall apply in the case
the loss or damage
part
a consignment being valued before entry under the customs procedure
import for domestic use (free circulation). 11. Where the price actually paid or payable for the imported goods referred to in Article 30
the Customs Code includes a certain amount
internal tax applicable within the country
origin or export to the goods in question, the said amount shall not be incorporated in the customs value
goods provided that the declarant can produce to the customs administration the documents issued by the customs administration or tax administration
the foreign country concerned which prove that the goods in question have been or will be exempt from such taxes or the amount
taxes paid for them have been or will be refunded to the buyer. 12. For the purpose
the Customs Code, the fact that the goods have been sold for export to the territory
the Republic
Lithuania must be proved by lodging a customs declaration for the customs procedure
import for the domestic use (free circulation), as well as the relevant transaction and transport documents (original copies). 13. If the goods prior to the determination
their customs value are subject to resale or successive resales, the following values based on appropriate documents shall be taken into consideration for the purposes
the customs valuation
such goods: 13.1. either the value
the last transaction concerned under which the goods have been imported into the customs territory
the Republic
Lithuania; 13.2. or the value
the transaction made in the customs territory
the Republic
Lithuania (for example, in the case
sale
the goods in a customs warehouse, free customs warehouse or free economic zone) before the release
the goods for the domestic use (free circulation). 14. Under paragraph 13.1.
the present Procedure, the declarant, who declares the value
the sales transaction
goods imported into the customs territory
the Republic
Lithuania when it is not the value
the last transaction, shall have to demonstrate to the satisfaction
the customs administration that the goods have been exported to the customs territory
the Republic
Lithuania after the transaction referred to by the declarant had been made. 15. If goods within the period between their sale and furnishing
the customs declaration for customs procedure
import for the domestic use have been used abroad and have depreciated, the transaction value method at the declarant’s request shall not be applied. 16. The parties to the transaction
the sale
goods for importation into the customs territory
the Republic
Lithuania are as follows: the seller - foreign legal or natural person; and the buyer - legal or natural person
the Republic
Lithuania. No any other requirements shall be applied to the parties
the transaction. 17. If, for the purpose
the Customs Code, it is established that certain conditions or circumstances have influenced the sale
goods or their price, and if it is possible to establish their impact on the value
the transaction, such impact shall be regarded as the buyer’s indirect payment to the seller comprising part
the amount actually paid or payable for the imported goods, with the exception
the cases where the aforesaid conditions and circumstances are related to: 17.1. the activities referred to Article 30
the Customs Code; 17.2 the costs which have to be added pursuant to Article 33
the Customs Code to the price actually paid or payable. III. APPLICATION
OTHER METHODS
CUSTOMS VALUATION 18. For the purposes
the Customs Code (in applying the transaction value method
identical goods): 18.1. the customs value shall be determined on the basis
the transaction value
identical goods. This transaction must be made at the same commercial level, and the quantity
the goods sold should be approximately the same as the amount
goods whose customs value must be determined. Where no such sale can be found, the transaction value
identical goods sold at a different commercial level and/or in different quantities shall be used. In this case the customs value
goods must be adjusted taking into account the differences between the commercial levels or quantity, provided such adjustment can be made on the basis
objective evidence which is sufficient to justify the adjustment and the degree
an increase or decrease in the customs value. The expression “and/or” used in this paragraph enables to approach the different cases
purchase and sales transactions in a more flexible way and make the necessary adjustments under the conditions referred to in point 20.1.
the present Procedure; 18.2. if the transaction value includes costs and charges referred to in Article 33
the Customs Code, the customs value
goods must be adjusted taking into account significant differences in such costs and charges between the imported goods an the identical goods in question arising from differences in distances and types
transport; 18.3. if, in applying the transaction value method
identical goods, more than one transaction value
identical goods is found, the lowest value shall be used for determining the customs value
the imported goods; 18.4. in applying the transaction value method
the identical goods, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under which the goods sold and imported were produced by the same person; 18.5. the transaction value
identical imported goods is a customs value
the goods fixed in accordance with the provisions
the Customs Code. If necessary, it can be adjusted pursuant to points 18.1. and 18.2.
the present Procedure. 19. For the purpose
the Customs Code (application
the transaction value method
similar goods): 19.1. the customs value shall be determined on the basis
the transaction value
similar goods. This transaction must be made at the same commercial level, and the quantity
the goods sold should be approximately the same as the amount
goods whose customs value must be determined. Where no such sale can be found, the transaction value
similar goods sold at a different commercial level and/or in different quantities shall be used. In this case the customs value
goods must be adjusted taking into account the differences between the commercial levels or quantity, provided such adjustment can be made on the basis
objective evidence which is sufficient to justify the adjustment and the degree
an increase or decrease in the customs value. The expression “and/or” used in this paragraph enables to approach the different cases
purchase and sales transactions in a more flexible way and make the necessary adjustments under the conditions referred to in point 20.1.
the present Procedure; 19.2. if the transaction value includes costs and charges referred to in Article 33
the Customs Code, the customs value
goods must be adjusted taking into account significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and types
transport; 19.3. if, in applying the transaction value method
similar goods, more than one transaction value
similar goods is found, the lowest value shall be used for determining the customs value
the imported goods; 19.4. in applying the transaction value method
similar goods, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under which the goods sold and imported were produced by the same person; 19.5. the transaction value
similar imported goods is a customs value
the goods fixed in accordance with the provisions
the Customs Code. If necessary, it can be adjusted pursuant to points 19.1. and 19.2.
the present Procedure. 20. For the purpose
the Customs Code: 20.1. where possible, the customs administration shall refer to the cases
sale
identical or similar goods (usually at the same commercial level and in approximately the same quantities as the goods being valued). If no such cases can be found, sales
identical or similar goods that take place under any
the following three conditions should be used as a reference: 20.1.
the three conditions referred to in points 20.1.
: 20.2.
whether they result in an increase or a decrease in the value
goods, may be made only on the basis
reliable evidence which would substantiate the necessity and the degree
such adjustments. Such evidence may comprise e.g. valid price lists with prices
goods fixed according to different commercial levels or different quantities
goods. However, in the absence
such reliable evidence the customs value
goods pursuant to points 1 and 2
the Customs Code shall not be determined. 21. If the imported identical or similar goods are sold in the customs territory
the Republic
Lithuania in an unaltered state, the unit value
goods referred to in Article 31
the Customs Code shall form the basis for the application
the deductive method referred to in the same subparagraph
the commission usually paid or due according to the agreement, or the average profit and general selling expenses (including direct and indirect marketing costs) related to sales
goods
the same class and kind in the territory
the Republic
Lithuania. The term “profit and general selling expenses” shall mean one
the amounts deducted from the value
goods. Such deducted costs are to be determined on the basis
information supplied by the declarant unless his figures are inconsistent with those usually obtained in sales in the Republic
Lithuania
goods
the same class or kind as the goods being valued. If the figures supplied by the declarant do not comply with those obtained the amount for profit and general expenses shall be based upon the relevant information other than that supplied by the declarant. When the amount
the commission or the usual profit or general expenses is determined in accordance with the provisions
this subparagraph, the decision whether certain goods are
the same class or kind as other goods must be determined on a case-by-case basis taking into account the circumstances involved. Sales
the narrowest range
goods, which includes the goods being valued and certain other goods, for which the necessary information can be provided, should be examined. For the purpose
this subparagraph, goods
the same class or kind must be imported from the same country as the goods being valued, or from any other country; 21.2. the usual costs
transport and insurance, loading costs and costs related to them which have been incurred in the customs territory
the Republic
Lithuania if they have not been included in the general selling expenses; 21.3. import duties and other charges paid when goods
the same class or kind are imported into or sold in the customs territory
the Republic
Lithuania. 22. If neither the imported goods nor similar imported goods are sold in the customs territory
the Republic
Lithuania in an unaltered state, then, if the importer so requests, the customs value shall be based on the unit price – the amount paid or payable - at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the customs territory
the Republic
Lithuania who are not related to the persons from whom they buy such goods, taking into account the value added by such processing and the deductions provided for in paragraph 21
the present procedure, if the relevant conditions are observed (each situation
such type must be considered on a case-by-case basis) : 22.1. the value added by further processing shall be deducted only on the basis
objective and quantifiable data relating to the cost
such work. Calculations shall be made on the basis
methods
calculating the costs, other calculations, estimates and other accepted industry practices; 22.2. the aforesaid method
customs valuation shall not be applicable when, as a result
further processing, the imported goods lose their identity, except for the cases where, although the identity
the imported goods is lost, the value added by the processing can be determined precisely and without difficulty; 22.3. the aforesaid method shall not be applicable where the imported goods maintain their identity but form such a minor element in the goods sold in the Republic
Lithuania that the use
this valuation method would be unjustified. 23. For the purposes
paragraphs 21 and 22 the unit price shall mean the price paid or payable at which the greatest aggregate quantity is sold in sales in the customs territory
the Republic
Lithuania to persons who are not related to the sellers at the first commercial level after importation
goods at which such sales take place. No transaction value
goods in a sale in the customs territory
the Republic
Lithuania which have been made by reason
sales
goods to persons who supply directly or indirectly free
charge or at reduced cost for use in connection with the production and sale for export
the goods or services referred to in subparagraph 2
paragraph 1
the Customs Code shall not be applicable in determining the unit price. 24. For the purposes
the Customs Code (in applying the computed value method): 24.1. the customs authorities may not require or compel any natural or legal person established abroad to produce for examination, or to allow access to, any account or other record for the purposes
determining this value. Therefore, it shall be usually determined on the basis
information which may be obtained without difficulty in the Republic
Lithuania, excluding instances
the voluntary supply
information by the producer
the goods. In order to examine the data on the production expenses
goods to be valued and other information obtained from outside the territory
the Republic
Lithuania, the customs authorities with the producer’s consent may verify this information abroad, provided that such authorities give advance notice to the customs authorities
the country in question and the latter do not object to the investigation. Taking into account the fact that in most cases the producer
the goods will be outside the jurisdiction
the authorities
the Republic
Lithuania, the computed value method will generally be limited to those cases where the buyer and the seller are related, and the producer is prepared to supply to the customs authorities
the Republic
Lithuania the necessary costings and to provide facilities for any subsequent verification which may be necessary; 24.2. the expenses and value referred to in Article 31
the Customs Code shall include the costs referred to in indents “a” and “b”
the Customs Code, also the value duly apportioned,
any product or service which have been supplied directly or indirectly, free
charge or at reduced cost for use in connection with the production
the imported goods and specified in Article 33
the Customs Code, corresponding to the quantity
the imported goods. The aforesaid expenses shall also include the value
works performed in the customs territory
the Republic
Lithuania and specified in indent “d”
the Customs Code which are paid for by the producer; 24.3. the value
the expenses referred to in indent ‘b’
the Customs Code shall be determined on the basis
information related to the production
goods being valued and supplied by or on behalf
the producer. It must be based on the accounting documents
the producer if the accounting practices
the producer are in line with the generally accepted accounting principles
the country where the goods have been produced; 24.4. the profit and general expenses referred to in indent ‘b’
the Customs Code shall be determined on the basis
information supplied by or on behalf
the producer
goods unless his figures are inconsistent with those usually reflected in sales
goods
the same class or kind as the goods being valued which are manufactured by producers in the country
exportation for export to the Republic
Lithuania; 24.5. all direct and indirect general expenses related to the production
goods and their sale for export and not referred to in indent ‘a’
the Customs Code shall be added to the general expenses referred to in indent ‘b’
the Customs Code. The amount
profit and general expenses has to be taken as a whole, since in any particular case, the producer’s profit figure is low and his general expenses taken together may nevertheless be consistent with that usually reflected in sales
goods
the same class or kind (for example, if a product were being launched in the Republic
Lithuania and the producer accepted a nil or low profit to
fset high general expenses associated with the launch.) Where the producer can demonstrate that he is taking a low profit on his sales
the imported goods because
particular commercial circumstances, his actual profit figures should be taken into account provided that he has valid commercial reasons to justify them and his pricing policy reflects usual pricing policies in the branch
industry concerned (for example where the producers have been forced to lower prices temporarily because
an unreasonable drop in demand, or where they sell goods to complement a range
goods being produced in the Republic
Lithuania and accept a low profit to maintain competitiveness. Where the producer’s own figures for profit and general expenses are not consistent with those usually reflected in sales
goods
the same class or kind as the goods being valued which are made by producers in the country
exportation for export to the Republic
Lithuania, the amount for profit and general expense s may be based upon relevant information other than that supplied by or on behalf
the producer
the goods; 24.6. whether certain goods are
the same class or kind as other goods must be determined on a case-by-case basis with reference to the circumstances involved. In determining the usual profits and general expenses, sales
the narrowest group or range
goods, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes
the computed value method, the goods
the same class or kind must be from the same country as the goods being valued; 24.7. no cost or value
the elements referred to in Article 31
the Customs Code shall be counted twice in determining the computed value; 24.8. where information other than that supplied by or on behalf
the producer is used for the purposes
determining a computed value, the customs authorities shall inform the declarant, if the latter so requests,
the source
such information, the data used and the calculations based upon such data, without prejudice to the restrictions referred to in Article 8
the Customs Code (for example, where the calculations
their part have been made on the basis
the data supplied producer
the similar goods). 25. Customs values determined under the provisions
the Customs Code should, to the greatest extent possible, is based on previously determined customs values. In applying these provisions, the same methods
customs valuation employed under the provisions
the Customs Code, should be used. But where these methods are used in accordance with the provisions
the Customs Code, a reasonable flexibility in the application
such methods shall be allowed, for example: 25.1. in the case
the importation
identical goods, the requirement that the identical goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; identical imported goods produced in a country other than the country
exportation
the goods being valued could be the basis for customs valuation; customs values
identical imported goods already determined under the provisions
the Customs Code could be used; 25.2. in the case
the importation
similar goods, the requirement that the similar goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; similar imported goods produced in a country other than the country
exportation
the goods being valued could be the basis for customs valuation; customs values
similar imported goods already determined under the provisions
the Customs Code could be used; 25.3. in applying the deductive method, the requirement that the goods shall have been sold in the condition as imported in paragraph 21
the present procedure, also the requirement concerning the period
90 days, could be flexibly interpreted. IV. CALCULATION
THE COSTS AND CHARGES WHICH, IN ACCORDANCE WITH THE TRANSACTION VALUE METHOD, SHALL BE ADDED TO THE PRICE ACTUALLY PAID OR PAYABLE FOR THE IMPORTED GOODS 26. Where the containers
the same capacity referred to in indent “b’
the Customs Code are used repeatedly in importing the goods concerned, their customs value, at the request
the declarant, may be equally apportioned in respect
the whole quantity
goods supplied therein. 27. For the purposes
the provisions
indent “b’
the Customs Code: 27.1. in order to apportion the elements
the customs value referred to in this subparagraph to the imported goods, the value
the elements themselves and the way in which that value is to be apportioned to the imported goods must be determined. The apportionment
these elements should be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles; 27.2. if the buyer acquires the element from a seller not related to him at a given cost, the value
the element is that cost. If the element was produced by the buyer or by a person related to him, its value would be the cost
producing it. If the element had been previously used by the buyer, regardless
whether it had been acquired or produced by such buyer, the original cost
acquisition or production would have to be adjusted downward to reflect its use in order to arrive at the value
the element; 27.
units produced up to the time
the first shipment; 27.3.
the provisions
indent “d’
the Customs Code: 28.1. the value
scientific research work and the value
the preparation
initial development plans and sketches shall not be included in the customs value
goods; 28.2.additions to the elements specified in this subparagraph shall based on objective and quantifiable data. In order to minimise the burden for both the importer and customs administration in determining the values to be added, data readily available in the buyers commercial record system should be used in so far as possible (the ease with which it may be possible to calculate the values to be added will depend on a particular firm’s structure and management practice, as well as its accounting methods); 28.3. for the elements supplied by the buyer which were purchased or leased by the buyer, the addition would be the cost
the purchase or the lease. No addition shall be made for those elements available in the public domain, other than the cost
obtaining copies
them; 28.4. if a firm which imports a variety
products from several countries maintains the records
its design centre outside the Republic
Lithuania in such a way as to show accurately the costs attributable to a given product, a direct adjustment may appropriately be made under the provisions
the Customs Code; 28.5. if a firm carries the cost
the design centre outside the Republic
Lithuania as a general overhead expense without allocation to specific products, an appropriate adjustment could be made under the provisions
the Customs Code with respect to the imported goods by apportioning total design centre costs over total production benefiting from the design centre and adding such apportioned cost on a unit basis to imports; 28.6. variations in the above circumstances shall require different factors to be considered in determining the proper method
allocation; 28.7. in cases where the production
the element in question involves a number
countries and over a period
time, the adjustment should be limited to the value actually added to that element outside the Republic
Lithuania. 29. For the purpose
the Customs Code, the royalties and licence fees (including payments in respect to patents, trademarks or certificates
industrial design and payments related with copyrights and neighbouring rights) shall mean the charges paid for the right to: 29.1. to reproduce the imported goods (payments in respect
patents, developments, the useful patterns, production technologies and the like); 29.2. to resell the imported goods (charges for the registered trademarks or samples
the registered certificates
industrial design and the like); 29.
goods is to be determined in accordance with article 30
the Customs Code, payments in respect
patents, trademarks or certificates
industrial design, also licences shall be added to the price paid or payable for the imported goods (excluding the costs specified in indents “a” and “b’
subparagraph 3
paragraph 1
article 33
the Customs Code) only where: 30.
the sale
these goods for export in the customs territory
the Republic
Lithuania. 31. If the buyer pays royalties and fees for the right to use a trademark or certificates
industrial design and/or licence fees not to the seller but to a third person, the conditions provided for in paragraph 30
the present Procedure shall be deemed to have been met only in cases where the seller or a person related to him requires the buyer to make that payment. 32. Where the imported goods are only an ingredient or component
goods manufactured in the customs territory
the Republic
Lithuania, an adjustment to the price actually paid or payable for the imported goods shall only be made when the royalty and/or the licence fee or the fee for the right to use a trade mark or a certificate
industrial design relates to those imported goods; 33. Where goods are imported in an unassembled state or only have to undergo minor processing before resale, such as diluting or packing, this shall not prevent a royalty and/or licence fee and the fee for the right to use a trade mark or a certificate
industrial design paid for the resold goods from being considered related to the imported goods; 34. Where royalties and/or licence fees and the fee for the right to use a trade mark or a certificate
industrial design relate partly to the imported goods and partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, royalties and/or licence fees, and the fee for the right to use a trade mark or a certificate
industrial design shall be added to the price actually paid or payable for the imported goods. This part must be determined on the basis
objective and quantifiable data in accordance with the provisions
paragraph 44
the present Procedure;
royalties and/or licence fees and the fee for the right to use a trade mark or a certificate
industrial design is calculated on the basis
the price actually paid or payable for the imported goods, it may be assumed in the absence
evidence to the contrary, that the said fee is related to the goods to be valued. However, even where the amount
royalties and/or licence fees and the fee for the right to use a trade mark or a certificate
industrial design is calculated regardless
the price actually paid or payable for the imported goods, the payment
that amount may nevertheless be related to the goods to be valued. 37. For the purposes
the Customs Code, addition
the royalties and/or licence fees and the fee for the right to use a trade mark or a certificate
industrial design to the price actually paid or payable for the imported goods does not depend upon the country
residence, permanent residence or establishment
the recipient
the payment. 38. For the purposes
the Customs Code, the place
introduction
goods into the customs territory
the Republic
Lithuania shall be: 38.1. for goods carried by sea, the port
unloading, or the port
transhipment, subject to transhipment being certified by the customs authorities
that port; 38.2. for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place subject to proof being furnished to the customs
fice that the freight to the port
unloading is higher than that to the first port; 38.3. for goods carried by road, rail or inland waterway, the place where the first customs
fice is situated; 38.4. for goods carried by air, the port
destination where the goods are unloaded from the aircraft which carried the goods; 38.5. for goods carried by postal traffic, the place
registration
international post consignments; 38.6. for goods carried by other means, the land frontier
the Republic
Lithuania through which the goods are carried into the customs territory
the Republic
Lithuania. 39. If the goods brought into the customs territory
the Republic
Lithuania are then carried direct to the place
destination in that territory across the territory
the foreign country by a usual route, the place
their introduction into the customs territory
the Republic
Lithuania shall be regarded as the place
the first introduction. This paragraph shall also apply where the goods in the territory
a foreign country are unloaded, reloaded or their carriage is temporarily suspended if the reasons
such suspension
unloading, reloading and carriage are related only with transport operations carried out. 40. Where goods are carried by the same mode
transport to a point beyond the place
introduction into the customs territory
the Republic
Lithuania to another place
this territory, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory
the Republic
Lithuania, unless evidence is produced to the customs authorities to ground the amount
transport costs
goods outside the customs territory
the Republic
Lithuania. 41. If the invoice reflects only the general value
the goods delivered to place
establishment
the residence which is consistent with the value
goods delivered to the port
entry
such goods into the customs territory
the Republic
Lithuania, the transportation costs
the goods through the customs territory
the Republic
Lithuania shall not be deducted from that value. Such costs shall be deducted only in the case where it is demonstrated to the satisfaction
customs authorities that the value
the goods delivered to the port
entry into the customs territory
the Republic
Lithuania would be lower than the value
the goods delivered to the place
establishment
the consignee. 42. Where transport is free or provided by the buyer, transport costs to the place
introduction into the customs territory
the Republic
Lithuania, included in the customs value, shall be calculated in accordance with the breakdown
transport costs provided by the declarant and made in accordance with the Procedure
the Acknowledgement
Income and Expenditures in the Accounting approved by Resolution No 804 “On the Annual Financial Accountability
the Firms Entitled to the Status
the Legal Person” adopted by the Government
the Republic
Lithuania on 27 October 1993 (
ficial Gazette No 58-1123, 1993) or pursuant to the schedule
freight rate normally applied for the same modes
transport. In this case, in absence
more accurate data, the transport costs shall be calculated on the basis
the data on the average proceeds
the economic entities received from the international carriage
goods provided to the Customs Department under the Ministry
Finance by the Department
Statistics under the Government
the Republic
Lithuania. 43. All post charges levied up to the place
destination in respect
goods sent by post shall be included in the customs value
these goods, with the exception
any supplementary postal charge levied in the customs territory
the Republic
Lithuania. However, where only the non-commercial goods are sent by post and the consignor
the post consignment does not pay to the consignee or post for these goods or their consigning, the postal costs shall not be included in the customs value
goods. 44. In the case
absence
quantifiable and justifiable data on the costs which, in accordance with Article 33
the Customs Code are added to the price paid or payable for the imported goods, the transaction value under Article 30
the Customs Code shall not be determined. 45. Article 34
the Customs Code shall be taken into consideration also where the value
goods is determined not only on the basis
the transaction value but also on the basis
other methods
customs valuation. 46. Customs authorities, in applying the provisions
the Customs Code “Value
Goods for Customs Purposes” and provisions
the present Procedure, are obliged to utilise the information prepared in a manner consistent with generally accepted accounting principles applied in the country in which such information with regard to a specific article
the Customs Code or paragraph
the present Procedure has to be utilized. V. FINAL PROVISIONS 47. In determining the customs value
imported carrier media bearing data or instructions for use in data processing equipment, only the value
the carrier medium itself shall be taken into account. The value
imported carrier media bearing data or instructions shall not be included in the value
the carrier medium in question provided that such value is distinguished from the value
the carrier medium in question. For the purposes
this paragraph the carrier medium shall not be taken to include integrated circuits, semiconductors and similar devices or articles incorporating such circuits or device, sound or video recordings shall not be regarded as data or instructions. 48. Where the elements
the customs value
goods are expressed not in the national currency
the Republic
Lithuania, i.e. in litas and centas, but in foreign currency, these elements shall be recalculated basing on the rate
exchange between litas and foreign currency established by the Bank
Lithuania on the second-last Wednesday
every month. The elements
the customs value expressed in the foreign currency shall be calculated on the basis
this rate for the whole preceding calendar month, with the exception
the case referred to in paragraph 49. If on the second-last Wednesday
the month the Bank
Lithuania does not establish the rate
exchange between the litas and foreign currency, the last rate
exchange established before the specified day shall be taken into account. 49. Where a rate
exchange between the litas and foreign currency recorded by the Bank
Lithuania on the last Wednesday
a month differs at the time in question by more than 5% from the rate established in accordance with paragraph 48, it shall replace the former rate from the first Wednesday
the calendar month in question. But where a rate
exchange between the litas and foreign currency recorded by the Bank
Lithuania on any Wednesday
a month differs from the rate established on the month in question by more than 5%, this rate shall from the following Wednesday replace the former. The exchange rate established between the litas and foreign currency in accordance with the provisions
this paragraph shall be applied until the end
the month in question unless it is not replaced by the case provided for in this paragraph. 50. The customs value
goods shall be calculated on the basis
the exchange rate between the litas and foreign currency established by the Bank
Lithuania which, in accordance with paragraphs 48 and 49, shall be applied on the day
acceptance
a customs declaration at a customs
fice. But where the customs authorities authorise that the imported or exported goods are to be declared periodically, the customs value
goods shall be calculated on the basis
the exchange rate between the litas and foreign currency valid on the first day
the period in question. 51. The customs value
goods and its elements shall be declared by producing the declaration
customs value
goods. The form and manner
completion
this declaration shall be determined by the Customs Department under the Ministry
Finance. The declaration
the customs value
goods shall be furnished together with the customs declaration (Single Administrative Declaration) upon placing the goods under the following customs procedures: import for home use, temporary admission, temporary admission for processing, customs approved processing and release
the compensating products produced from the goods temporarily exported for processing into free circulation (re-import). It shall not be mandatory to lodge the declaration on the customs value if: 51.1. the customs value
the consignment
goods does not exceed 3000 litas, unless several consignments
goods are imported under the same contract; 51.2. where the goods which are not used for commercial or production purposes (for example, charity or humanitarian aid consignments, the property
the persons who change the place
residence or the inherited property etc); 51.
the Customs Code, the customs value
goods shall be determined in a simplified way laid down by the Government
the Republic
Lithuania or any institution authorised by it. 52. With a view to justify the customs value
the goods declared, the following documents shall be furnished together with the declaration
the customs value
goods: 52.1. the certificate
registration
the importer
goods (an original or certified copy) or the passport, if the goods are declared by the natural person who is not entitled to the status
the economic entity; 52.2. the contract on the acquisition
the imported goods and enclosures to it (if any); 52.3. the invoice and bank payment transfers (if the bill has been paid), also other payment and (or) accounting documents justifying the customs value
goods or its elements including concessions if any. The invoice in the original and its copy must be furnished for the customs examination. This document must bear a customs sign
the state from which the goods are exported if such marking
invoices is normally practised in that state (in accordance with the list
signs approved by the Customs Department under the Ministry
Finance). The copy
the invoice shall be retained by customs authorities and the original marked by customs stamps and other signs shall be returned to the declarant. 52.4. appropriate transport and insurance documents related to the conditions
delivery
goods; 52.5. either an export customs declaration or its copy certified by the state from which the goods have been exported, the customs declaration (if the declarant is able to furnish it) and other documents containing information necessary to justify the customs value
goods or its elements; 53. The invoice and (or) the contract lodged together with the customs declaration
goods shall state: 53.1. the identity features (serial number, the day on which it was made, signatures and stamps)
the document concerned; 53.2. information about the seller (name
the economic entity, the address, the name
the person who had signed the document on behalf
the economic entity or the first name and family name
the natural person, address); 53.3. information about the buyer (name
the economic entity, address, the name
the person who had signed the document on behalf
the economic entity or the first name and family name
the natural person, address); 53.
delivery and data on the transhipment
goods (the type
the vehicle and the route, freight, insurance and loading costs, and the name and code
the currency by which such costs have been expressed); 53.6. the type
packaging
goods and their quantity expressed in absolute measuring units and number
packs (if the packed goods are supplied); 53.7. the description
goods (kind, commercial name, other characteristics), the unit price, the general value and the name and code
the currency by which such costs have been expressed; 53.8. the way
payment for the goods, terms, concessions, if applied, and other payments related to the customs value
goods. 54. The customs value
the exported goods shall be regarded the transaction value , the price actually paid or payable for the goods sold for export from the customs territory
the Republic
Lithuania which includes the costs referred to in Article 33
the Customs Code which have been incurred in respect
transport
the goods to the port or place
exportation from the customs territory
the Republic
Lithuania . The costs
transport
the goods to the port or place
exportation from the customs territory
the Republic
Lithuania shall be calculated in accordance with the general principles
paragraphs 38 to 43
the present Procedure. 55. If particular reasons and circumstances influenced the sale or price
the imported (exported) second-hand automobiles (excluding the exported antiquarian automobiles produced before 1950), and that influence on the transaction value can not be determined (including the cases when natural persons pay for the automobiles in cash) , the price lists (catalogues)
the second-hand vehicles approved by the Ministry
Transport may be used for the purposes
customs valuation. The instructions for use
the said catalogues for the purposes
customs valuation shall be defined by the Ministry
Finance. 56. In declaring the customs value
goods temporarily exported for processing, the documents furnishing proof that the value declared is neither lower than the costs
acquisition
those goods in the customs territory
the Republic
Lithuania nor than the cost price
their production or customs value
goods determined by reason
importing these goods into the customs territory
the Republic
Lithuania must be lodged with customs authorities (excluding the cases where the goods are destined for the purposes
fixing them). 57. The declared customs value
the re-exported compensating products manufactured from the goods which have been temporarily imported for processing must include the value
raw materials and materials used for the production
all these goods (including those processed under the contract when the person processing them is paid only for the work) and other costs. 58. The value
the movable cultural valuables and antiques whose export requires provision
certificates shall be determined by the Department
Cultural Heritage, Protection
the Ministry
Culture which, in the manner prescribed by the Government
the Republic
Lithuania, shall issue said certificates. 59. Customs authorities shall be entitled to ignore the transaction value method for the purposes
assessing the value
the imported or exported goods if they have reasonable grounds to believe that the declared value does not correspond to the price actually paid or payable which has been specified in Article 30
the Customs Code and if the declarant fails to demonstrate to the satisfaction
customs authorities the accuracy
the declared value. Where such doubts occur, paragraph 2.2.
Resolution No 748 “On the Approval
the Procedure
Assessing the Customs Value
Goods” adopted by the Government
the Republic
Lithuania on 9 June 1999 shall be applied and customs authorities shall request the declarant to provide additional information and/or documents not later than in one month time. If the doubts still prevail, customs authorities shall, at the request
the declarant, inform him in writing
the reasons
doubts. Having received this information, the declarant shall have the right to supply explanations within 5 working days, and the final decision shall be taken only after the expiry
the set term (5 working days). The results
the final decision and grounds shall be communicated to the declarant in writing . If the declarant fails or is not entitled to the provision
a guarantee, the customs authorities shall make the final decision to compute the customs value without additional examination pursuant to the data possessed by them and in accordance with Article 32
the Customs Code, if it is not possible to apply other methods
customs valuation).
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