customs

customs Translation from Lithuanian THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E SO L U T I O N No 692 On the Approval of the Procedure of Setting Up Customs Storage Facilities and on the Regulations of Operation of Customs Storage Facilities Vilnius, 4 August 1994 Following the Law on Customs of the Republic of Lithuania, the Government of the Republic of Lithuania r e s o l v e s :

1. To approve the appended: 1.
2. The Procedure of Setting Up Customs Storage Facilities; 1.
3. The Regulations of Operation of Customs Storage Facilities.
4. To establish that directors (owners) of those customs storage facilities which were set up according to the Resolution No 609 'On the approval of the procedure of setting up customs storage facilities and the Regulations of operation of customs storage facilities' adopted by the Government of the Republic of Lithuania on 6 August 1993 (News, 1993, No.36-814), shall present within one month from the date of the Resolution coming into effect the specified guaranties of the customs storage facility, update the lists of goods which can be stored at customs storage facility, or to terminate the activities of the customs storage facility.
5. To instruct the Customs Department under the Ministry of Finance to provide information regarding the application of the Procedure of setting up customs storage facilities and the Regulations of operaton of customs storage facilities as approved by this Resolution.
6. To recognise as invalid: 4.
7. Resolution No 442 "On setting up customs storage facilities' adopted by the Government of the Republic of Lithuania on 16 June 1993 (News, 1993, No. 24-572); 4.
8. Resolution No 609 'On the approval of the procedure of setting up customs storage facilities and the Regulations of operation of customs storage facilities' adopted by the Government of the Republic of Lithuania on 6 August 1993 (News, 1993, No.36-814). Prime Minister Adolfas Ðleþevièius Minister of Finance Eduardas Vilkelis APPROVED by Resolution No 692 of 4 August 1994 of the Government of the Republic of Lithuania The Procedure of Setting Up Customs Storage Facilities
9. This procedure regulates the setting up of customs storage facilities on the customs territory of the Republic of Lithuania. According to this established order a customs storage facility can be set up by legal and natural persons who have no status of a legal person ( hereinafter - persons) and who are registered in the Republic of Lithuania. Customs offices can set up customs storage facilities by the order of the Customs Department under the Ministry of Finance (hereinafter - Customs Department).
10. Persons who wish to set up customs storage facilities, shall submit to the Customs Department the following documents: 2.
11. Application to the director of the Customs Department which would contain the address, telephone number of the office of the company wishing to set up a customs storage facility, the purpose of setting up a customs storage facility (specifying the economic expediency of setting up customs storage facility), the address of the planned customs storage facility, type (public, pivate), the address of the local customs office, goods which are planned to be stored. The application must also indicate whether on the premises of the planned storage facility there are possibilities for a telephone and other means of communication to be cinstalled, for loading and weighing goods, as well as include an obligation to allot offices for customs officers and provide them with suitable working environment; 2.
12. certificate of registration of the company, which grants the right to provide services in case of setting up public customs storage facilities; 2.
13. a layout of the premises (site) of the desirable customs storage facility; 2.
14. a document to prove the ownership right to or the lease for the premises (site); 2.
15. a letter from the bank certifying the solvency of the person who wishes to set up customs storage facility; 2.
16. conclusions of the Customs Office in the zone of activities of which the customs storage facility is planned regarding the suitability of the premises (site) for a customs storage facility, the possibilities to provide the planned services, economic expediency of setting up customs storage facility, the record of performance with regard to the obligations to the Customs or offences; 2.
17. permissions issued by the government institutions to store the desirable goods; If goods are planned to be stored at the customs storage facilities with the guaranty of the customs storage facilities, the letter of guaranty shall be submitted together with the documents specified in paragraphs 2.1-2.
19. The guaranty of the customs storage facilities is applicable only if it is provided by a banking institution or a person who has a status of the customs guarantor and who can provide a guaranty for no less than the total sum of 500,000 litas. If the goods to be stored at the customs storage facilities include alcoholic beverages (codes in the Combined Nomenclature of the European Economic Community - 22.03-22.08), tobacco goods (codes in the Combined Nomenclature of the European Economic Community - 24.02-24.03), as well as other goods when the total norm of the established customs duties and other taxes exceed forty per cent of the value of goods, in the case of setting up customs storage facilities the guaranty of the customs storage facilities shall be for no less than 1,000,000 litas. If customs storage facilities are being set up by the Customs, no guaranty of the customs storage facility is needed.
20. Permission to set up customs storage facility (following the appendix) is issued by the director of the Customs Department.
21. If the director (owner) of the customs storage facility does not comply with the Law on Customs of the Republic of Lithuania, the Regulations of customs storage facilities, or other standard acts regulating activities of customs storage facilities, the Customs Department has the right to suspend or terminate the activities of the customs storage facilities. In this case the validity of the permission to set up customs storage facilities is suspended or terminated by the order of the director of the Customs Department. The director (owner) of the customs storage facility is informed in writing about the suspension or termination of the activities of the storage facility. When the permission to set up customs storage facility has been annulled, the activities of the customs storage facility must cease within one month from the day of annulment of the permission. Application for another permission to set up customs storage facility is accepted not earlier than one year after the day of annulment of the previous permission.
22. Director (owner) of the customs storage facility may terminate the activities of the customs storage facility by his own decision, having notified the Customs Department a month in advance.
23. The Customs are not responsible for the losses suffered by the persons due to non-compliance with the requirements of this procedure. Persons who object to the decisions of the Customs adopted in conformity with this procedure have the right to appeal against them according to the procedure established by the laws of the Republic of Lithuania. Appendix to the Procedure of setting up customs storage facilities P E R M I T No. Issued by the Customs Department under the Ministry of Finance of the Republic of Lithuania In accordance with the Law on Customs of the Republic of Lithuania and the Resolution No 692 'On the approval of the Procedure of setting up customs storage facilities and the Regulations of customs storage facilities' adopted by the Government of the Republic of Lithuania on 4 August 1994, legal, natural (cross out the wrong word) person_______________________________________________________________, (name & address of legal or natural person) registered _____ (day)____________(month)_______(year), registration No.__________ in the Register of companies of the Republic of Lithuania, bank account No._________ _____, name and address of the bank ___________________________________________ has been granted the right to set up public, private (cross out the wrong word) customs storage facility, address____________________, which belongs to the zone of activities of the Customs_______________, to store the following goods imported from abroad:____________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________, as well as to provide the following services of the customs storage facility:_____________ ___________________________________________________________________________ ___________________________________________________________________________. Guaranty: ___________________________________________________________________________. (indicate the size of the given guaranty or the manner of its presentation) Director (initials, surname) (signature) place of seal _____(day)__________(month)_______(year) APPROVED by Resolution No. 692 of 4 August 1994 of the Government of the Republic of Lithuania Regulations of the operation of customs storage facilities
24. These rules regulate the activities of the customs storage facilities and the carrying out of the procedure of customs storage. The following terms are used in these Regulations: 1.
25. 'customs storage' - customs procedure when goods for which import and export duties and other taxes (excise, VAT) have not been paid or on which a ban for importation is imposed or other restrictions are applied to, are stored (under customs control) in the allocated part of the customs territory of the Republic of Lithuania, exempting them conditionally from customs duties and other taxes, ban or restrictions. During the procedure of customs storage the usual operations of handling goods stored at the customs storage facilities are allowed, as well as their preparation for transportation (using the customs storage facility as an export and import terminal), carry out their examination and consignation; 1.
26. 'open customs storage facility' - customs storage facility where goods imported from abroad can be stored by all legal and natural persons having no status of a legal person (hereinafter - persons), who are registered in the Republic of Lithuania, as well as other persons who transport transit goods in cases stipulated by the laws and other standard acts of the Republic of Lithuania; 1.
27. 'private customs storage facility' - customs storage facility where only the owner of the customs storage facility can store goods imported from abroad for his own use; 1.
28. 'import and export duties and other taxes' - all customs duties and other taxes (excise, VAT), collected (paid) on the imported or exported goods or connected with the importation or exportation of goods, except the charges for the provided services; 1.
29. 'customs control' - the totality of measures which are applied by the Customs during the implementation of the laws and other standard acts of the Republic of Lithuania for the execution of which they are responsible; 1.
30. 'guaranty' - written obligation of a natural person (guarantor) registered in the Republic of Lithuania to the Customs stipulating that the obligations taken upon by the debtor with respect to the Customs and in connection with the customs procedure as applied to goods, shall be fulfilled; letter of guaranty from a banking institution or other written obligation of the guarantor in the form acceptable to the Customs; 1.
31. 'deposit' - a sum of money which is given to the Customs in order to ensure that the obligations arising from to the customs procedure as applied to goods will be fulfilled; 1.
32. 'executor of the customs storage procedure' - a person who stores goods at the customs storage facility and has pledged to the Customs to fulfil all the requirements with regard to the customs storage procedure as applied to goods and prescribed by the laws and other standard acts of the Republic of Lithuania, as well as these Regulations.
33. Public customs storage facilities can be kept by the Customs, as well as by persons who have a permission to set up a public customs storage facility issued by the director of the Customs Department under the Ministry of Finance (hereinafter - Customs Department). Public customs storage facilities can be kept by persons who have a permission to set up a closed customs storage facility issued by the director of the Customs Department.
34. Responsibility for the fulfilment of the obligations arising from the customs storage procedure in conformity with the laws and other standard acts of the Republic of Lithuania as well as these Regulations lies with the executor of the customs storage procedure and director (owner) of the storage facility. The executor of the customs storage procedure can be replaced according to the established procedure and in co-ordination with the Customs.
35. In the public and private customs storage facilities those goods imported from abroad can be kept for which import and export duties and other taxes have been specified or importation and exportation ban and restrictions are imposed, except when the ban and restrictions are imposed according to the requirements of state security, public morality , health, hygiene, veterinary medicine or phytosanitation, as well as related to the protection of trademark and copyright regardless of the quantity of goods, the country of production, the country they have been imported from and the country of destination. Dangerous goods, as well as those which are likely to affect other goods, and goods which need special equipment for their storage can be kept only in those customs storage facilities which have been specially fitted for this purpose. Alcoholic beverages (codes in the Combined Nomenclature of the European Economic Community - 22.03-22.08) and tobacco goods (codes in the Combined Nomenclature of the European Economic Community - 24.02-24.03) are allowed to be stored only in the private customs storage facilities set up by those companies which have import licenses for alcoholic beverages and tobacco, and in the public customs storage facilities set up by the Customs. In the customs storage facilities, it is prohibited to store sugar (codes in the Combined Nomenclature of the European Economic Community - 17.01) and oil products (codes in the Combined Nomenclature of the European Economic Community - 2710.00.33.0, 2710.00.3.0, 2710.00.69.0, 2710.00.79.0, 2711.19). Goods which can be stored in the customs storage facility are specified in the permission to set up the customs storage facility.
36. Goods are stored in the customs storage facility after the customs procedure of their storage has been recorded in an established order. Goods are placed under this procedure only upon the completion in an established order of the procedure of customs transit, temporary admission or temporary admission for inward processing. Goods which are transported by transit through the Republic of Lithuania from one customs office at a state border control post to another (external transit) can be stored at a customs storage facility only in case of an accident , poor weather conditions, breakdown of the vehicle, sickness of the driver or other extraordinary circumstances. Decision concerning the storage of these goods shall be taken by the superior of the Customs in the zone of activities of which this customs storage facility is situated. If the customs storage facility is used as an export or import terminal (if this is specified in the permission to set up the customs storage facility), it can also be used in an established procedure for transhipment of goods (including the assembly of the cargo) which are transported according to the customs transit procedure. The transhipped goods can be stored at the customs storage facility for a period not exceeding one month, then the customs storage procedure is not applied. These goods must be kept separately (on other premises or sites) from the goods where customs storage procedure is applied.
37. A deposit of no less than the total sum of import duties and other taxes imposed on those goods shall be paid for the storage of goods at the customs storage facility, or a guaranty for the total sum of import and other duties shall be provided. The guaranty of the customs storage facility for the goods kept in the customs storage facility must cover no less than twenty percent of the total sum of import and other duties imposed on those goods. No deposits or guaranties are required for the goods stored in the open customs storage facilities belonging to the Customs.
38. The procedure of customs storage is not applied in the following cases: 7.
39. to the goods which are stored in temporary storage facilities (on the premises with a lock and enclosed or not enclosed sites where upon an agreement with the Customs goods can be stored until the customs inspection); 7.
40. to the goods whereby procedure of temporary importation for inward processing is applied; 7.
41. to the goods the importation of which into the Republic of Lithuania is prohibited or restricted on the grounds of state security, public morality, health, hygiene, veterinary medicine or phytosanitation, protection of patents, trademarks and copyright; 7.
42. to goods imported for domestic use.
43. At the customs storage facility, the usual handling operations of the stored goods are allowed: improvement of packaging or appearance, preparation for shipment (breaking bulk, packaging, sorting, grading and repacking), as well as to provide services of customs storage facility (weighing, measuring, examination, evaluation).
44. Services which can be provided at the customs service facility are specified in the permission to set up customs storage facility. A permission shall be obtained from the Customs Department in order to provide additional services of customs storage facility and to broaden the range of goods to be stored.
45. The executor of the customs storage procedure is allowed: 10.
46. to examine the goods; 10.
47. if needed, to take samples of goods during their declaration and presentation for customs registration prior to the payment of the imposed import duties and other taxes for the whole of the shipment; 10.
48. to carry out the necessary operations to preserve the goods; 10.
49. to transfer the ownership of the stored goods according to the laws of the Republic of Lithuania.
50. The premises of the customs storage facility shall be suitable for the storage of the goods specified in the permission to set up customs storage facility. The director (owner) of the customs storage facility shall ensure that the premises are equipped with the necessary technical an security facilities. The issues related to the construction, design and layout of the customs storage facility, as well as storage, customs inspection, inventory and registration of the stored goods are managed by the director (owner) of the customs storage facility in co-ordination with the Customs. In order to extend or reconstruct the premises (site) of the customs storage facility, it is necessary to obtain a permission from the Customs.
51. The executor of the customs storage procedure and the director (owner) of the customs storage facility sign a contract of storage of goods at the customs storage facility drawn up in co-ordination with the Customs in the order established by the laws and other standard acts of the Republic of Lithuania.
52. The goods admitted to the customs storage facility shall be presented for customs inspection and declared in accordance with the Regulations of the declaration and customs inspection of goods (News, 1993, No.36-816) approved by the Customs Department.
53. The executor of the customs storage procedure is allowed to remove from the customs storage facility all the goods (or part of them) and export or take them for home use, transfer to another customs storage facility, as well as apply to them other customs procedure, in each case complying with the specified conditions and fulfilling all the obligatory formalities. The exportation of alcoholic beverages (codes in the Combined Nomenclature the European Economic Community - 22.03-22.08) and tobacco goods (codes in the Combined Nomenclature of the European Economic Community - 24.02-24.03) is prohibited.
54. Upon the removal of goods from the customs storage facility spoiled or damaged at the customs storage facility due to an accident, natural disaster or other circumstance (force majeure), specified import duties and other taxes are applicable to such goods (spoiled or damaged).
55. After the executor of the customs storage procedure proved to the Customs that the goods stored at the customs storage facility were destroyed or irrecoverably lost due to an accident, natural disaster or other circumstances (force majeure), no import duties or other taxes are imposed.
56. The executor of the customs storage procedure may abandon all (or part of) the goods which have been stored in the customs storage facility for the benefit of the State or to destroy them under the supervision of the Customs. The expenses for the destruction of the goods are covered by the executor of the customs storage procedure or another interested person.
57. Waste or scrap, remaining after destruction, shall be liable , if taken into home use, to the import duties and taxes applicable to such waste or scrap.
58. Goods from the customs storage facility can be brought into the customs territory of the Republic of Lithuania only after customs inspection and declaration of goods in accordance with the Regulations of declaration and customs inspection of goods approved by the Customs Department, and after the specified import and other duties have been paid. Upon importation of goods which are stored at the customs storage facility, import duties and other taxes are calculated according to the customs tariffs of the Republic of Lithuania, in force on the day of acceptance of the import declaration for these goods. Valuation of goods discharged from the customs storage facility according to the transaction value (in the case of the sales of the stored goods) does not include costs of storage and supervision of goods at the customs storage facility, if they are indicated separately in the Customs invoice. If the value of goods discharged from the customs storage facility indicated in the import declaration is lower than that specified when placing the goods under the customs storage procedure, the Customs must be provided with documents which would explain why this value has decreased. Decision whether the value indicated in the declaration is acceptable is taken by the superior of the customs office in the zone of activities of which the customs storage facility is situated.
59. Goods can be stored at the customs storage facility for a period not exceeding one year. When this term has ended, the executor of customs storage procedure shall pay import duties and other taxes for these goods.
60. The Customs have the right: 21.
61. to specify requirements for the construction and layout of the customs storage facility, as well as for the protection of the stored goods, the procedure of customs inspection of these goods and working order of customs officers; 21.
62. not to allow to admit or discharge goods from the customs storage facility if the established requirements for the admission or discharge are not met; 21.
63. to demand that customs storage facilities be double-locked (one lock belonging to the Customs); 21.
64. to seal the premises of the storage facility with the Customs seals; 21.
65. to inspect the premises of the customs storage facility on a regular basis; 21.
66. to keep accounts of goods stored at the customs storage facility or to establish requirements for the registration of goods; 21.
67. to inventory goods stored at the storage facility; 21.
68. to suspend or terminate the activities of the customs storage facility if the director (owner) of the customs storage facility does not obey the laws and other standard acts of the Republic of Lithuania, and the requirements of these Regulations; 21.
69. to supervise as established by the laws and other standard acts of the Republic of Lithuania the activities of the customs storage facility.
70. The director (owner) of the customs storage facility runs the customs storage facility and is responsible for its economic activities as established by the laws and other standard acts of the Republic of Lithuania.
71. The director (owner) of the customs storage facility is responsible for the loss or damage of goods stored at the customs storage facility as established by the laws and other standard acts of the Republic of Lithuania. The owner of the customs storage facility must pay import duties and other taxes for the goods lost due to his fault.
72. The working hours of the customs storage facility are established by the director (owner) of the customs storage facility in co-ordination with the Customs in the zone of activities of which the customs storage facility is situated.
73. If the goods are planned to be brought to or removed from the customs storage facility outside the working hours of this storage facility, the director (owner) of this customs storage facility shall inform the Customs in the zone of activities of which the storage facility is situated, forty eight hours in advance and to co-ordinate the time of bringing (removal) of goods.
74. At the customs storage facility the registration of stored goods shall be carried out. The director (owner) of the customs storage facility determines the order of registration in co-ordination with the Customs.
75. The Customs supervise the registration of goods accepted to and discharged from the customs storage facility, as well as management of documents related to running the storage facility. Every quarter, by the tenth day of the first month of the next quarter, or at the request of the Customs, the director (owner) of the customs storage facility submits to the Customs in the zone of activities of which the customs storage facility is situated a report on the turnover of the previous quarter.
76. The director (owner) of the customs storage facility submits to the Customs in the zone of activities of which the customs storage facility is situated the documents and examples of signatures of the employees who have been authorised to sign the documents of the customs storage facility, and the examples of approved seals.