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Translation from Lithuanian Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1047 On Partial Amendments to Resolution No. 302, dated 25 April 1994, and to Resolution No. 985, dated 14 October 1994 Adopted by the Government of the Republic of Lithuania Vilnius, 28 October 1994 The Government of the Republic of Lithuania r e s o l v e s:

  1. Partially amending Resolution No. 302 "On Excises", dated 25 April 1994 adopted by the Government of the Republic of Lithuania (Records, 1994, No. 31-560, No. 36-658, No. 55-1077, No. 61-1203) : 1.
  2. to recognize as invalid subparagraph 3.1.2; 1.
  3. to lay out excise tariffs approved by the aforementioned resolution according to a new editing (attached).
  4. Partielly amending Resolution No. 985 "On the Procedure of Export and Import Regulation in the Republic of Lithuania", dated 14 October 1994 adopted by the Government of the Republic of Lithuania (Records, 1994, No. 81-1539) : 2.
  5. to formulate paragraph 7.
  6. as follows: "7.
  7. Paragraph
  8. of Resolution No. 725 "On Partial Amendments to Resolution No. 507, Dated 22 June 1994 Adopted by the Government of the Republic of Lithuania", dated 9 August 1994 adopted by the Government of the Republic of Lithuania;" ; 2.
  9. to outline passage twenty-three in Section IV. of norms of customs duty tariffs approved by the aforementioned resolution for imported commodities as follows: 2207-2208 undenatured ethyl alcohol, 50, but not less than denatured ethyl alcohol, 0.3 Lt per 1 % of vodka, liqueur and other an alcoholic strength spirituous beverages by volume in liter
  10. This decision, except for paragraph 2.1., shall enter into force on 17 November,
  11. Prime Minister Adolfas Ðleþevièius Minister of Finance Eduardas Vilkelis APPROVED by Resolution No. 302 adopted on 25 April 1994 by the Government of the Republic of Lithuania (Edition of Resolution No. 1047 adopted on 28 October 1994 by the Government of Republic of Lithuania) Excise Tariffs (value taxed in percent*)
  12. Undenaturated ethyl alcohol and 40, but not less than alcoholic drinks, except for champagne, 0.2 Lt per 1 % of an wine and beer (codes 22.07-22.08**) alcoholic strength by volume in liter
  13. Wine of an actual alcoholic strength 20, but not less than by volume of less than 13 % vol and 0.1 Lt per 1 % of an other fermented beverages alcoholic strength by (codes 2204.21.21-2204.21.29, volume in liter 2204.29.21-2204.29.29,2204.30, 22.06)
  14. Wine and vermouth of an actual 40, but not less than alcoholic strength by volume exceeding 0.1 Lt per 1 % of an 13 % vol but not exceeding 18 % vol alcoholic strength by (codes 2204.21.31-2404.21.49, 2204.29.31- volume in liter 2204.29.49, 2205.10.10, 2205.90.10)
  15. Wine and vermouth of an actual 40, but not less than alcoholic strength by volume exceeding 0.2 Lt per 1 % of an 18 % vol (codes 2204.21.51-2204.21.90, alcoholic strength by 2204.29.51-2204.29.90, 2205.10.90, volume in liter 2205.90.90)
  16. Champagne and wines of an increased 20, but not less than pressure (codes 2204.10.11, 2204.10.19 0.1 Lt per 1 % of an 2204.10.90, 2204.21.10, 2204.29.10) alcoholic strength by volume in liter
  17. Beer (code 22.03) 15, but not less than 0.4 Lt per liter
  18. Cigarettes ( code 24.02) 15, but not less than 2.1 Lt per 1000 cigarettes***
  19. Non-ethylated motor petrol A-95 and 33, but not less than of a higher octane number 400 Lt per ton
  20. Ethylated motor petrol A-95 and of a 33, but not less than higher octane number 420 Lt per ton
  21. Motor petrol A-75 33, but not less than 340 Lt per ton
  22. Motor petrol A-92 33, but not less than 360 Lt per ton
  23. Diesel fuel (code 2710.00.69) 25, but not less than 190 Lt per ton
  24. Packed smoking tobacco and other 50 tobacco products
  25. Chocolate and other food preparations 10 containing cocoa (code 18.06), except for cocoa powder and products containing less than 18 % by weight of cocoa butter (codes 1806.10, 1806.20.95.0)
  26. Coffee (code 09.01) 10
  27. Jewellery and parts thereof, of 10 precious metal or of metal clad with precious metal, goldsmiths' or silver- smiths' wares and parts thereof, of precious metal or of metal clad with precious metal, articles of natural or cultured pearls, precious or semi- precious stones - natural, synthetic or reconstructed (codes 71.13, 71.14, 71.16)
  28. Luxurious motor cars, not older than 15 from the part of 5 years, if the price of a new basic the price, exceeding motor car exceeds the maximum duty-free the maximum duty-free price - 60.000 Lt price - 60.000 Lt****
  29. Electrical energy 1
  30. Printings of erotica and violence 50 ---------------- * Value taxed is: a sale price without value-added tax of commodities, produced in the Republic of Lithuania; customs value including duty levied on imported commodities. ** Commodity code numbers are specified according to the European Economic Community Harmonized Commodity Description and Coding System. Importers of motor petrol to the Republic of Lithuania shall submit certificates of quality, confirming the amount of lead in petrol. The maximum excise tariff established on motor petrol is levied in the case when the aforementioned certificates are not submitted. *** Excise tariffs calculated in per cent of value taxed on cigarettes shall enter into force on 1 January, 1994, while 2.1 Lt tariff comes into effect from the date specified in paragraph
  31. **** If the declared price of the imported motor car, assigned to luxurious car in view of excise levy, is less than the price of a new base motor car the maximum duty-free price is reduced proportionally when the taxed part of the price is computed, e.g. the price of a new base motor car - 80.000 Lt, the declared price - 35.000 Lt, the taxed part of the price is: 35 - (35 : 80 x 60) = 8.750 Lt. __________________________

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