Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 449 On the Approval of the O

Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 449 On the Approval of the Order of Customs Valuation of Goods Vilnius, 16 June 1993 The Government of the Republic of Lithuania r e s o l v e s:

1. To approve the Order of Customs Valuation of Goods (attached).
2. To instruct the Customs Department under the Ministry of Finance to work out the standard acts regulating the application of the Order of Customs Valuation of Goods by 1 July
3. Prime Minister Adolfas Ðleþevièius Minister of Finance Eduardas Vilkelis APPROVED by Resolution No.449 of 16 June 1993 of the Government of the Republic of Lithuania Order of Customs Valuation of Goods
4. The Order of Customs Valuation of Goods shall regulate the determination of customs value of the goods imported and exported by economic entities and natural persons. According to this order the amount of customs duties of the Republic of Lithuania shall be determined and the non-tariff trade regulation procedures shall be applied as approved by the laws of the Republic of Lithuania and other regulations.
5. The customs value of goods shall be the transaction value, that is the price actually paid or payable for the goods and the following expenses of the purchaser not included in the transaction value: 2.
6. the costs of transport and insurance before reaching the border or the port of the Republic of Lithuania; 2.
7. the commission fee paid for the selling of goods; 2.
8. the value of the packings of goods, if goods are packed; 2.
9. patent and license tax, if this tax is the condition for selling goods to the purchaser; 2.
10. profit or the part of it that was directly or indirectly made by the purchaser reselling, using goods or disposing of them in some other way; 2.
11. costs related with the goods and services, related to the production and selling of valued goods, provided by the purchaser for free or for lower than market prices. The goods and services specified in the present paragraph are: 2.6.
12. raw materials, materials, components and similar things - constituent parts of goods; 2.6.
13. instruments, punches, molds and similar things, used for the production of goods; 2.6.
14. auxiliary raw materials, materials and other things used for the production of goods; 2.6.
15. engineering, scientific research, project and design works as well as sketches and drafts necessary for the production of goods.
16. In case it is impossible to determine the transaction value according to the order indicated in paragraph No. 2 the customs value is determined according to the order indicated in paragraphs No. 6 to
18. The transaction value can not be considered to be the customs value if: 4.
19. the restrictions on the disposition and usage of goods are imposed on the purchaser (except for those determined by the laws and other regulations of the Republic of Lithuania limiting the territory of resell or having no substantial influence on the value of goods); 4.
20. it is impossible to determine the impact of certain conditions and/or circumstances which had influence on the transaction value of goods; 4.
21. it is impossible to estimate the income indicated in paragraph No. 2.5; 4.
22. the purchaser and the seller are interrelated except for the cases when in the course of investigation it is proved that the interrelation of the purchaser and the seller had no influence on the price or the transaction value is almost the same as estimated by the procedures specified in paragraph No. 3; 4.
23. the documents required for the determination of customs value (customs value declaration, invoice and other documents) were not submitted, also if the customs questions the validity of these documents.
24. Economic entities and natural persons are considered interrelated if: 5.
25. one of them is the director or employee of the institution managing or supervising the other person; 5.
26. the director or employee of the institution managing or supervising one person is in the same relation to the other person; 5.
27. both persons are business partners; 5.
28. one of the persons is the employer of the other; 5.
29. one of the persons has or disposes (directly or indirectly) of 5 per cent or more of another person’s authorized capital or voting shares; 5.
30. both persons are directly or indirectly supervised by a third person; 5.
31. both persons directly or indirectly supervise a third person; 5.
32. both persons are members of one family or relatives (including once-removed relatives).
33. In the cases specified by paragraph No. 4 the customs value of goods shall be the transaction value of identical goods. Goods that are recognized as identical must be sold at the same time or almost at the same time (within 90 days) as the goods for which the customs value must be determined. Minor differences in the appearance of goods are not considered to be an obstacle for recognizing them as identical if they are identical in all the other aspects including their physical features, quality and appearance. While determining the transaction value of identical goods it is necessary to take into consideration the differences of value which were influenced by the selling conditions, the turnover and the quantity of the goods for sale. In case more than one transaction value of identical goods is determined according to the procedures specified in the current paragraph their customs value shall be the smallest transaction value.
34. If it is impossible to determine the transaction value of identical goods as indicated in the cases in paragraph No. 4 their customs value shall be the transaction value of similar goods. Goods that are recognized as similar must be sold at the same time or almost at the same time (within 90 days) as the goods for which the customs value must be determined. Similar goods shall be goods of similar characteristics and similar composition that are able to perform the same functions as the goods for which the customs value must be determined. The transaction value of similar goods is determined according to the procedures specified in paragraph No.
36. If it is impossible to determine the transaction value of identical or similar goods according to the cases indicated in paragraph No. 4 their customs value shall be determined according to the procedures specified in the current paragraph, if it is impossible to do so - according to the procedures specified in paragraph No.
37. If goods for which the customs value must be determined as well as identical or similar goods are sold unprocessed within the customs territory of the Republic of Lithuania their customs value shall be the purchasing price at the same time or nearly at the same time (within 90 days) paid by the purchaser to the unrelated seller. The following duties and taxes are deducted from the price: 8.
38. the commission fee, the profit and the sales expenses included in the price of the sold goods; 8.
39. the logistics, loading and insurance costs incurred by the transportation of goods; 8.
40. the customs duties, taxes and the state commission fee established in the Republic of Lithuania for the import and selling of goods. If the indicated goods were not sold unprocessed in the customs territory of the Republic of Lithuania, upon the request of the importing or exporting person the purchasing price of the goods indicated in the second passage of paragraph No. 8 shall be the price with deducted processing costs and the components of the price indicated in paragraphs No. 8.1 to 8.
41. The transaction value of goods indicated in the current paragraph shall be determined according to procedures specified in the third and fourth passages of paragraph No.
42. The person importing or exporting goods has a right to request estimation of the transaction value of goods according to the procedures indicated in paragraph No. 9, if possible.
43. If it is impossible to determine the transaction value of goods according to the procedures specified in paragraphs No. 6 to 8 for the cases indicated in paragraph No. 4 the transaction value of goods shall be the sum of the following components: 9.
44. the production costs; 9.
45. the profit and general costs equal to the profit and general costs usually included into the purchasing price of the goods of the same type or class by the producers in the country of their production; 9.
46. the costs related to provided goods and services as indicated in paragraph No. 2.6; 9.
47. the costs of packings of goods.
48. If it is impossible to determine the transaction value of goods according to the procedures specified in paragraph No.9 this value shall be determined according to the procedures indicated in paragraphs No. 6 to
49. ______________________