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APPROVED

APPROVED Official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION ON THE AMENDMENT OF RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA OF 15 MAY 2001 No. 558 “ON THE APPROVAL OF CASES AND PROCEDURE OF EXEMPTION FROM IMPORT VAT OF GOODS RECEIVED AS SPONSORSHIP DONATION, AMENDMENT OF RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA OF 9 MAY 1996 No. 546 AND INVALIDATION OF RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA No. 1206 OF 9 OCTOBER 2000” 12 June 2002 No. 869 Vilnius Pursuant to Article 40

(2)of the Law of the Republic of Lithuania on Value Added Tax (Official gazette, No. 35-1271, 2002), the Government of the Republic of Lithuania has resolved:
  1. To amend Resolution of the Government or the Republic of Lithuania of 15 May 2001 No.558 “On the Approval of Cases and Procedure of Exemption of Goods Received as Sponsorship Donation from Import VAT, Amendment of Resolution of the Government of the Republic of Lithuania of 9 May 1996 No. 546 and Invalidation of Resolution of the Government of the Republic of Lithuania No. 1206 of 9 October 2000” (Official gazette, No. 42-1463, No. 105-3752, 2001): 1.
  2. to amend the title of the above-mentioned Resolution setting it forth to read as follows: “On the Approval of Cases and Procedure of Exemption of Goods Received as Sponsorship Donation from Import VAT”; 1.
  3. to declare invalid paragraph 3 of the above-mentioned Resolution; 1.
  4. to set forth revised versions of the following documents approved by the above-mentioned Resolution: 1.3.
  5. Cases and Procedure of Exemption of Goods Received as Sponsorship Donation from Import VAT (appended); 1.3.
  6. list of codes of the imported goods received as sponsorship donation (appended).
  7. To establish that goods released into free circulation by 31 December 2003 by state institutions connected with defence and security of the Republic of Lithuania, which had been received as sponsorship donation intended for the defence and security of the state, shall be exempt from import VAT. When goods specified in this paragraph are being imported, the customs must be presented documents listed in paragraph 8 of the resolution regarding the Cases and Procedure of Exemption of Goods Received as Sponsorship Donation from Import VAT, which has been approved by this Resolution.
  8. This Resolution shall come into force as of 1 July
  9. Prime Minister Algirdas Brazauskas Minister of Finance Dalia Grybauskaitë APPROVED by Resolution of the Government of the Republic of Lithuania No. 558 of 15 May 2001 (revised version of the Resolution of the Government of the Republic of Lithuania No. 869 of 12 June 2002) CASES AND PROCEDURE OF EXEMPTION OF GOODS RECEIVED AS SPONSORSHIP DONATION FROM IMPORT VAT
  10. The Cases and Procedure of Exemption of Goods Received as Sponsorship Donation from Import VAT (hereafter referred to as “this Procedure”) shall regulate the manner and cases when imported goods received as sponsorship donation within the meaning of the concept of sponsorship specified in the Law of the Republic of Lithuania on Charity and Sponsorship (Official gazette, No. 21-506, 1993; No. 61-1818, 2000) which are granted exemption from value added tax (hereinafter referred to as VAT) on imports.
  11. The use of goods exempt from import VAT under this Procedure shall be controlled for the purpose of calculation and payment of the tax by the State Tax Inspectorate under the Ministry of Finance (hereinafter referred to as the State Tax Inspectorate) and by the territorial customs according to their competence.
  12. Exemption from VAT shall be granted only the below-listed goods constituting a consignment imported into the customs territory of the Republic of Lithuania as sponsorship donation for the non-commercial purposes specified in this paragraph: 3.
  13. food products, articles of apparel and clothing accessories, footwear, leggings and similar articles, headgear, bedding, pharmaceuticals, medicinal products, articles of personal hygiene intended for use for the purposes specified in Article 3
(1)of the Law of the Republic of Lithuania on Charity and Sponsorship. Codes of the above-listed goods according to the Combined Nomenclature are indicated in the list of codes of imported goods received as sponsorship; 3.
  1. all goods imported by the recipients of sponsorship who are entitled under the Law of the Republic of Lithuania on Charity and Sponsorship to give charity donation, the proceeds from the sale whereof at charitable events (auctions), held not more frequently than four times per calendar year, are allotted for charity or when such goods are intended only for the purpose of organising and conducting such events. In the latter cases a note of the organiser of the charitable with the indication of the place and time of the event shall be presented to the customs together with the goods being imported and other documents; 3.
  2. installation, office equipment and office supplies intended only for the purpose of ensuring the activities of recipients of sponsorship, also for attaining the community-oriented goals of recipients of sponsorship defined in the Law of the Republic of Lithuania on Charity and Sponsorship and, in case of budget institutions - for performing their tasks and functions specified in their regulations; 3.
  3. goods intended for the education of the disabled, their academic and cultural development, employment or social integration, which are imported by the recipients of sponsorship donation - agencies or organisations whose activities are connected with the provision of aid to the disabled or other organisations representing the interests of the disabled and intended for the above uses. In the cases indicated in this paragraph the customs must be presented a copy of the regulations of the above-mentioned agencies or organisations, pursuant to which the agencies or organisations may provide aid to the disabled and represent their interests, and a note of non-standard form issued by the agencies or organisations containing the lists of things being imported; 3.
  4. special medical compensatory devices for the disabled, their component parts corresponding to the classification of international standards of technical aid to the disabled. Certificates confirming the purpose of the goods specified in this paragraph, which are presented to the customs when importing the said goods shall be issued according to the procedure established by the Ministry of Health Care. The certificate referred to in this paragraph shall be considered a document granting the imported goods specified in this paragraph exemption from import VAT; 3.
  5. goods imported as aid in case of a natural disaster or accident, including goods intended for the needs of relief workers. The above-mentioned goods shall be exempt from import VAT only if the Government of the Republic of Lithuania adopts a resolution to declare the area a zone of natural disaster or accident. Building materials or construction equipment intended for rebuilding the disaster stricken residential areas shall be subject to import VAT according to the general procedure.
  6. According to the requirements laid down in the laws in force in the Republic of Lithuania, goods imported as sponsorship donation shall be subject to control of conformity with quality and safety standards and confirmation thereof.
  7. Importation of coffee, tea, motor vehicles, with the exception of ambulances, shall be in all cases subject to VAT on imports. CN codes of the said goods are given in the list of codes of the imported goods received as sponsorship donation.
  8. Goods not specified in paragraph 3 of this Procedure which are introduced into the customs territory of the Republic of Lithuania shall be subject to import VAT and taxes on such goods shall be paid in accordance with the Procedure for Payment of Taxes in the Customs, approved by Resolution No. 748 of the Government of the Republic of Lithuania of 24 June 1996 “Regarding the Procedure of Payment of Taxes in the Customs”. (Official gazette, 1996, No. 61-1448).
  9. Consignments with sponsorship donation which are imported into the customs territory of the Republic of Lithuania shall be declared pursuant to Order No. 3 of the Minister of Finance of the Republic of Lithuania of 13 January 2000 “On the Approval of the Regulations of Declaration and Customs Inspection of Goods”. (Official gazette, 2000, No. 11-264)
  10. For the goods to be granted exemption from import VAT, a note by the donor of sponsorship certifying that the imported goods are intended for sponsorship must be presented for customs inspection together with the customs declaration in which the recipient of sponsorship must be named as the recipient of the consignment with sponsorship donation. A copy of the registration certificate of the recipient of sponsorship and, after the coming into force of Article 7
(2)of the Law of the Republic of Lithuania on Charity and Sponsorship, a copy of the document issued by the Administrator of the Register, certifying that the recipient of goods has the status of a recipient of sponsorship, must be submitted together with the customs declaration.
  1. The Customs Department under the Ministry of Finance (hereinafter referred to as the Customs Department) and customs offices shall register, according to the procedure established by the Customs Department, the importation of goods received as sponsorship donation and information relating to consignments with sponsorship donation which are exempt from import VAT under this Procedure and shall every month submit the information to the State Tax Inspectorate and the Department of Statistics under the Government of the Republic of Lithuania.
  2. Without being subject to the payment of VAT, the recipient of sponsorship may use the VAT-exempt goods referred to in paragraph 3 of this Procedure, imported into the customs territory of the Republic of Lithuania, in the following manner: 10.
  3. only for the purposes specified in paragraph 3 of this Procedure; 10.
  4. transfer the said goods without payment (into ownership or temporary use), in compliance with the restrictions specified in paragraph 11 of this Procedure, only to those recipients of sponsorship who make a written undertaking to use the goods for the purposes specified in paragraph 3 (the note with the written undertaking shall be deposited together with other records of sponsorship with the person who transfers the goods).
  5. The requirement of paragraph 11.
  6. of this Procedure shall not apply to the goods specified in paragraph 4.
  7. The requirements of paragraph 11.2 shall apply to the goods listed in paragraph 4.4 only in case the goods are transferred without payment (into ownership or temporary use) to the recipient of sponsorship referred to in paragraph 4.
  9. If the recipient of sponsorship uses the goods he has imported or received from another recipient of sponsorship under paragraph 10.2 of this Procedure, which have been granted exemption from VAT, for the purposes other than those specified in paragraph 3 or transfers them for consideration or without payment (into ownership or temporary use) otherwise than specified in paragraphs 10 and 11, or the recipient of sponsorship has the status of recipient of sponsorship revoked under Article 15 of the Law of the Republic of Lithuania on Charity and Sponsorship, the said recipient of sponsorship or the person whose status of the recipient of sponsorship has been revoked must by 25th of the month following after the month when the circumstances referred to in this paragraph arose, pay import VAT into the account of the territorial customs in which the customs procedure of release for free circulation of the consignment with sponsorship donation was executed, applying the rate of VAT valid on the day of arising of the above-mentioned circumstances.
  10. Having established the presence of the circumstances referred to in paragraph 12 of this Procedure, the State Tax Inspectorate shall within 5 working days notify thereof the territorial customs in which the customs procedure of release for free circulation of the consignment with sponsorship donation was executed and which shall recover the unpaid amounts of tax and default interest due according to the procedure established by laws.
  11. In case of failure to pay import VAT at the time specified in paragraph 12 default interest shall be calculated according to the procedure established by laws. APPROVED by Resolution No. 558 of the Government of the Republic of Lithuania of 15 May 2001 (revised version of Resolution No. 869 of the Government of the Republic of Lithuania of 12 June 2002) CODES NUMBERS OF IMPORTED GOODS RECEIVED AS SPONSORSHIP Goods Codes*
  12. Goods listed in paragraph 3.1 of the Cases and Procedure of Exemption from Import VAT of Imported Goods Received as Sponsorship Donation 1.
  13. food products, articles of apparel and clothing accessories, footwear, leggings and similar articles, headgear, bedding, pharmaceuticals and medicinal products sections 02-04, 07-08, 11-12, 15-21 (except for subheadings 22101.11 and 2101.20.20.0), headings 22.01-22.02, subheadings 2501.00.91.0, ex2905.44, ex2925.11.00.0, ex3824.90.99.9, sections 61-62, 64-65, subheading 6309.00.0, headings 63.01, ex63.02, ex94.04, subheading 2208.90.69.3, section 30, heading 40.14, headings 33.05-33.07, 34.01, 48.18, 5601.10
  14. Goods listed in paragraph 5 of the Cases and Procedure of Exemption from Import VAT of Imported Goods Received as Sponsorship Donation 2.
  15. coffee heading 09.01, subheading 2101.11 2.
  16. tea heading 09.02, subheading 2102.20.20.0 2.
  17. motor vehicles headings 87.01-87.05 *·Codes of goods are presented according to the Combined Nomenclature of Goods, version of 2002

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