Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1090 On the Approval of the

Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1090 On the Approval of the Order of Clearance for Home Use Procedure and the Order of Outright Exportation Procedure Vilnius, 8 November 1994 Enacting the Law on Customs of the Republic of Lithuania and seeking to regulate the clearance for home use procedure and outright exportation procedure in the customs offices, the Government of the Republic of Lithuania r e s o l v e s : 1. To approve: 1.1. The Order of Clearance for Home Use Procedure (attached); 1.2. The Order of Outright Exportation Procedure (attached). 2. The present Resolution enters into force on 1 December 1994. Prime Minister Adolfas Ðleþevièius Minister of Finance Eduardas Vilkelis APPROVED by Resolution No.1090 of 8 November 1994 of the Government of the Republic of Lithuania The Order of Clearance for Home Use Procedure 1. The terms used in the present Resolution shall have the following meaning: 1.1. “clearance for home use” - the customs procedure which provides that imported goods are in free circulation in the customs territory of the Republic of Lithuania i.e. the goods may remain there permanently, without the customs further limiting the disposal of the goods. This procedure implies the payment of any import duties and taxes chargeable and the accomplishment of all the necessary customs formalities; 1.2. “import duties and taxes” - customs duties and all other duties (excise and value added tax) which are collected on or in connection with the import of goods excluding charges for services rendered; 1.3. “customs declaration” - any statement or action, in any form prescribed or accepted by the customs, indicating customs procedure and giving information required by the customs on the goods specified in the customs declaration; 1.4. “declarant” - the person who signs a customs declaration or in whose name it is signed; 1.5. “customs control” - inspection of goods, documents, activities of economic entities related to the customs clearance procedures, means of transport, persons (passengers) and their baggage in order to comply with the laws and regulatory provisions of the Republic of Lithuania the enforcement of which is under the responsibility of the customs; 1.6. “examination of customs declaration “ - the customs activities to satisfy themselves that the customs declaration is presented (filled

1. in)properly and that the attached documents meet the requirements of the particular customs procedure and are valid; 1.7. “examination of goods” - physical inspection of goods by the customs to satisfy themselves that the nature, condition, origin, quantity and value of the goods are in accordance with the particulars, furnished in the customs declaration; 1.8. “calculation of import duties and taxes “ - determination of the amount of import duties and taxes chargeable; 1.9. “release” - statement or action by the customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned; 1.10. “customs surveillance” - a package of measures the enforcement of which is the responsibility of the customs and which are applied by the customs according to the laws and other regulatory provisions of the Republic of Lithuania; 1.11. “customs surveillance zone” - a part of the customs territory of the Republic of Lithuania where the customs control of goods, persons and vehicles is carried out. A customs surveillance zone is a customs control zone available on the territory of the boarder crossing points of the Republic of Lithuania, the routes determined by the customs, customs offices and premises permanently or temporarily used by the customs for the customs control; 1.11. “security” - a bond in due written form undertaken by the economic entity (surety) registered in the Republic of Lithuania providing that a debtor’s obligations to the customs procedure under which goods are placed will be fulfilled; security instrument issued by the banking institution or any other written undertaking of the surety acceptable to the customs; 1.12. “deposit” - a sum of money lodged with the customs ensuring the fulfillment of obligations arising from the customs procedure under which goods are placed. 2. The clearance for home use procedure can be registered in the customs offices specified by the Government of the Republic of Lithuania or by the Customs Department under the Ministry of Finance (hereinafter referred to as Customs Department), available on the boarder crossing points or within the customs territory of the Republic of Lithuania. Customs offices in which the customs clearance for home use procedure can be registered shall be specified taking into consideration the kinds of goods and vehicles, the conditions of their examination and the address of the consignee or the declarant. With the consent of the customs office the clearance for home use procedure can be registered in the place chosen by the declarant if it is fit for the clearance of goods and if the clearance of goods does not contradict the regulations specified in paragraph 9. In the exceptional cases (for import of consignments of humanitarian aid (charity) and special assistance goods, goods for diplomatic missions, live animals, perishable goods and other urgent consignments) the clearance for home use procedure may be formalized before of after the customs office hours when the declarant compensates all the costs related to registration of this procedure covered by the customs. Goods shall be examined in the customs offices within the customs territory of the Republic of Lithuania (including customs offices available in customs warehouses, export and import terminals and other industrial and commercial premises) where goods are declared for clearance for home use procedure. Goods transported from the customs offices located at the boarder crossing points of the Republic of Lithuania to the customs offices located within the customs territory of the Republic of Lithuania shall be subject to the customs transit procedure. 3. All goods carried under the clearance for home use procedure are to be declared according to the Provisions of Goods Declaration and Customs Control approved by the Customs Department. The right to declare goods is granted to legal and natural persons (declarants) who are registered in the Republic of Lithuania and enjoy the right of disposing goods (owners of goods) or receiving them (consignees) as well as their authorized persons enjoying the right to declare goods in compliance with the contract or upon a written authorization (customs clearing agents). The customs shall require that the declarant submit documents testifying to his/her right to have at his/her disposal goods (receive them) or to his/her representation of the person enjoying the right to declare goods. The declarant is responsible for the reliability of the data presented in the customs declaration and for the payment of import duties and taxes to the customs. 4. For the declaration of goods for the clearance for home use procedure the following documents shall be appended to the customs declaration: 4.1. an import license or permission if the prohibitions or restrictions are applied to the import of goods; 4.2. a certificate of the origin of goods if preferential customs duties are established for the imported goods; 4.3. phytosanitary, veterinary, hygiene or quality certificate, if imported goods are of plant or animal origin, food products as well as other goods that can be imported only when documents testifying that their quality meets the specified requirements are submitted; 4.4. customs invoice if import duties and taxes shall be determined; 4.5. purchasing-selling documents (contract, invoice); 4.6. transport documents (way-bill, CMR invoice, TIR Carnets, etc.); 4.7. documents testifying that import duties, taxes or commission fees are paid if these duties, taxes or fees must be paid according to the requirements specified by the laws and regulatory provisions of the Republic of Lithuania before the goods are presented to the clearance for home use procedure. The customs has the right to require that the declarant submit other documents testifying the reliability of the produced information. If documents filled in a foreign language (not Lithuanian) are submitted together with the customs declaration, the customs has the right to require to translate the provided information. The presented translation of the documents shall be certified by the declarant. If due to circumstances (laboratory test of goods is being conducted, the documents were not produced by the sender of the goods or by the state institution of the other country, etc. in time), the declarant is not able to present all the required documents along with the customs declaration the customs has the right to set a deadline for the submission of these documents (not more than one month). Small consignments the value of which does not exceed 3000 Litas may be also subject to the Simplified Clearance for Home Use Procedure established by the Customs Department. The simplified procedure shall not be applied to consignments containing goods subject to import prohibitions or limitations. 5. The declarant has the right to amend the customs declaration presented for the examination in accordance with the established order if the examination of the declaration has not started yet. If the customs declaration or goods are already under the examination the declaration may be amended in accordance with the established order only with the consent of the customs. In this case, in spite of the amendment of the customs declaration, the customs retains the right to apply sanctions to the declarant for the violations noticed during the examination of the customs declaration or of the goods. The customs declaration shall not be amended before its registration if the declarant wishes to do that after he/she was informed that the goods will be examined or if it is established that the data presented in the declaration are not reliable or the goods are released. If an error is found in the registered declaration the declarant has the right to apply to the customs to amend the declaration or to repay the collected import duties and taxes, if necessary. 6. The declarant has the right to take back the customs declaration presented for the examination where the specified customs procedure is the clearance for home use procedure, and to declare the goods for a different customs procedure, if the request to take back the declaration is presented before the goods are released and the reasons for taking back the declaration are acceptable to the customs (the purchaser rejects the goods, the fact of spoilage of goods is established, the cargo is collected improperly, etc.). The customs retains the right to apply sanctions to the declarant for the violations noticed during the examination of the customs declaration or the goods even after he/she has taken back the customs declaration. 7. For the declaration of goods for clearance for home use procedure the customs declaration shall be presented when the previous customs procedure is completed or after the term of the procedure, when goods are delivered to the customs office of destination while unloading or releasing them. Upon the request of the declarant the term for the presentation of the declaration may be extended by the head of the customs office (up to 15 days) or by the Customs Department (for a longer period of time). If the customs declaration was not presented for the clearance for home use procedure in time, the term of the payment of import duties and taxes is counted beginning with the end of the term of the presentation of the declaration. With the consent of the customs the declaration may be presented for the clearance for home use procedure according to the order established by the Customs Department before the goods are delivered to the customs office of destination or periodically, if the same person constantly imports goods of the same kind. Goods shall be declared according to this order if the customs can apply the necessary means of surveillance. The declarant must present the transportation documents for each consignment of goods as well as the invoices and other required documents and their copies. 8. The customs declaration shall be accepted for the examination if it contains all the required information and all the necessary documents that are submitted together with the declaration. If due to certain circumstances (e.g. the declaration is submitted to the wrong customs office, the documents that must be submitted together with the declaration are missing) the customs declaration was not accepted, the reasons shall be specified to the declarant in an acceptable way - in verbal or written form. The declaration accepted for the examination shall be registered, i.e. it shall be numbered. 9. The customs declaration and goods shall be examined immediately after the acceptance of the declaration. In the course of the examination the customs shall check if the description of goods corresponds to the specified tariff heading of the customs duties, if the standards and the amount of the import taxes and duties are correct, if the information presented in the declaration and the attached documents is correct, if the presented documents are valid and correspond to the requirements. If the phytosanitary, hygiene or other examination of goods shall be conducted along with the customs control, this examination shall be carried out at the same time and in the same place as the customs control, if possible. These goods shall be examined in the customs offices where other customs clearance services are available. The customs control procedure for humanitarian aid (charity) and special assistance goods, goods for diplomatic missions, live animals, perishable goods and other urgent cargoes shall be given priority clearance. 10. Goods shall be examined in the customs surveillance zone. They may be examined in the customs offices, on the premises where special equipment for the examination of goods is available as well as in the place requested by the declarant if the arrangement with the customs office is made. The goods shall be examined outside the customs offices if it is impossible to examine them without unloading in the place of destination, also when the procedure requires certain conditions or equipment for the examination of goods and when it is inconvenient or impossible to transport goods to the customs office. 11. The declarant has the right to participate or to be represented in the examination of goods. The customs has the right to insist on the declarant’s or his/her representative’s participation in the examination of goods in order to be able to give explanations and other information required to make the examination process easier. Upon the requirements of the customs the declarant shall unload goods, group their packings, open them, sort them according to the description and count them. If the goods carried under the clearance for home use procedure are dangerous, sensitive or fragile the customs has the right to insist that the declarant submit the technical documentation (technical characteristics) of the goods and invite qualified experts to assist in their examination. 12. Goods shall be examined to satisfy the customs that the nature, condition, origin, quantity and value of the goods are in accordance with the particulars, furnished in the customs declaration. The examination of goods may be general and detailed. The general examination of goods includes the counting of the packings of goods, checking their marking and inspecting if their nature corresponds to the description presented in the customs declaration. During the detailed description of goods their composition, quantity, customs tariff heading, value and origin are specified. The detailed examination of goods shall be carried out when the general examination is not sufficient or when there are reasons to believe that the information presented in the customs declaration and attached documents is not precise. The customs shall regularly carry out detailed examinations of goods for which high import duties and taxes are collected or which are subject to import prohibitions and limitations. Detailed examinations of the consignments of goods and packings that make one consignment are carried out for choice. In the course of the examination of goods according to the order specified by the Customs Department samples and specimen of goods may be taken in order to make sure that the nature and/or value of goods corresponds to those specified in the customs declaration. There shall not be taken more samples and specimen than required for the analysis. 13. If the customs establishes that an error has been made in the customs declaration or the calculation of the import duties and taxes and more import duties and taxes than determined for certain goods shall be or were paid, the declarant shall be informed in order to be able to amend the declaration or apply to the customs to repay the collected import duties and taxes. 14. If the customs establishes that an error has been made in the customs declaration or the calculation of the import duties and taxes and certain complementary import duties and taxes should be paid or extensive documents should be presented, or other laws and regulatory provisions of the Republic of Lithuania should be applied, and there are no reasons to believe that the declarant presented the wrong information intentionally, he/she shall be informed about that immediately. In this case the declarant is given an opportunity to correct the declaration and carry out all the necessary formalities and sanctions for the violation shall not be applied. 15. Goods subject to the clearance for home use procedure shall be released immediately after the inspection of the customs or after the customs’ decision not to inspect them (when the importer constantly imports similar goods and is not indebted to the customs or when small amount of goods is imported and/or the duties determined for them are not high, etc.), if no violations are noticed and all import duties and taxes have been paid, or the measures for the collecting the import duties and taxes have been taken (the deposit has been lodged or the security produced). 16. If the declarant presents documents containing all the required information about the goods, lodges the deposit or produces the security the goods may be released before the production of customs declaration and before carrying out the customs formalities. Goods shall not be released if their examination (phytosanitary, veterinary, hygiene, etc.), required before their release, is not carried out. If an expertise or a laboratory test is necessary for the detailed examination of goods and if specimens and samples of goods need to be examined or their technical documentation analyzed, goods may be released if the deposit was lodged or the security produced. Goods shall not be released if their release depends on the results of the expertise or the laboratory tests. If a violation is noticed in the course of the examination of the customs declaration or goods and no confiscation of goods is required for the violation the goods shall be released after the measures have been taken to insure that the import duties and taxes be paid or exacted (the deposit lodged or the security produced). 17. If in the course of the examination no violations were noticed the declarant or other person concerned may be exempt from the payment of customs import duties and taxes or import duties and taxes may be repaid to him/her if: 17.1. upon the request of the declarant the goods which fall under clearance for home use procedure but were not released shall be transferred without compensation to the state or destroyed or rendered of no commercial value under the supervision of the customs with the costs of this procedure covered by the declarant or other person concerned, and the report of the transfer to the state without compensation or the destruction shall be drawn up; 17.2. the declarant proves in the way acceptable to the customs that the goods, which fall under clearance for home use procedure but were not released, were destroyed, irrevocably lost or damaged by accident or by force majeure. All waste and scrap remaining after the destruction of goods may be imported for home use by paying the import duties and taxes established for such waste and scrap at the time of their submission to the customs. APPROVED by Resolution No. 1090 of 8 November 1994 of the government of the Republic of Lithuania The Order of Outright Exportation Procedure 1. The terms used in the present Resolution shall have the following meaning: 1.1. “outright exportation” - customs procedure applicable to goods which, being in free circulation, leave the customs territory of the Republic of Lithuania and are intended to remain permanently outside it. Goods in free circulation transferred to the duty-free shops located in the customs territory of the Republic of Lithuania or provided as supplies for foreign ships and airplanes are subject to the outright exportation procedure. All export duties and taxes shall be paid and all necessary customs formalities shall be fulfilled while carrying out this procedure; 1.2. “goods in free circulation” - goods which may be disposed of without applying to them customs surveillance procedures; 1.3. “export duties and taxes” - customs duties and all other charges which are collected on or in connection with the exportation of goods excluding charges for the services provided; 1.4. “customs declaration” - any statement or action, in any form prescribed or accepted by the customs, indicating customs procedure and giving information required by the customs on the goods specified in the customs declaration; 1.5. “declarant” - the person who signs the customs declaration or in whose name it is signed; 1.6. “customs control” - inspection of goods, documents, activities of economic entities related to the customs clearance procedures, means of transport and persons (passengers) and their baggage in order to comply with the laws and regulatory provisions of the Republic of Lithuania the enforcement of which is the customs responsibility; 1.7. “examination of customs declaration “ - the customs activities to satisfy themselves that the customs declaration is presented (filled
2. in)properly and that the attached documents meet the requirements of the particular customs procedure and are valid; 1.8. “clearance of goods” - physical inspection of goods by the customs to satisfy themselves that the nature, condition, origin, quantity and value of the goods are in accordance with the particulars furnished in the customs declaration; 1.9. “calculation of export duties and taxes” - determination of the amount of export duties and taxes chargeable; 1.10. “customs surveillance” - a package of measures the enforcement of which is the customs responsibility and which are applied by the customs according to the laws and other regulatory provisions of the Republic of Lithuania; 1.11. “customs surveillance zone” - a part of the customs territory of the Republic of Lithuania where customs control of goods, persons and vehicles is carried out. A customs surveillance zone is a customs control zone available on the territory of the boarder crossing points of the Republic of Lithuania, the routes determined by the customs, customs offices and premises permanently or temporarily used by the customs for the customs control; 1.12. “security” - a bond in due written form undertaken by the economic entity (surety) registered in the Republic of Lithuania providing that a debtor’s obligations to the customs, arising from the customs procedure under which goods are placed, will be fulfilled; security instrument issued by the banking institution or any other written undertaking of the surety acceptable to the customs; 1.13. “deposit” - a sum of money lodged with the customs ensuring the fulfillment of obligations arising from the customs procedure under which goods are placed. 2. The outright exportation procedure can be registered in the customs offices specified by the Government of the Republic of Lithuania or by the Customs Department under the Ministry of Finance (hereinafter referred to as Customs Department) available on the boarder crossing points or within the customs territory of the Republic of Lithuania. Customs offices in which the outright exportation procedure can be registered shall be specified taking into consideration the kinds of goods and vehicles, the conditions of their examination and the address of the consignee or the declarant. With the consent of the customs office the outright exportation procedure can be registered in a place chosen by the declarant if it is fit for the clearance of goods and if the clearance of goods does not contradict with the regulations specified in paragraph 8. In the exceptional cases (for the export of consignments of humanitarian aid (charity) and special assistance goods, goods for diplomatic missions, live animals, perishable goods and other urgent consignments) the outright exportation procedure may be formalized before or after the customs office hours, when the declarant compensates all the costs related to the registration of this procedure covered by the customs. 3. All goods that fall under the outright exportation procedure are to be declared according to the Provisions of Goods Declaration and Customs Control approved by the Customs Department. The right to declare goods is granted to legal and natural persons (declarants) registered in the Republic of Lithuania having the right to dispose of goods (the owner of goods), senders of goods, transporters of goods entrusted to transport them by the sender, also to their authorized persons in accordance with the specified procedure in compliance with a contract or upon a written authorization (customs clearing agents).The customs shall require that the declarant submit documents testifying to his/her right to have at his/her disposal goods (to receive them) or to his/her representation of the person enjoying the right to declare goods. The declarant is responsible for the reliability of the data presented in the customs declaration and for the payment of export duties and taxes to the customs. 4. Goods shall be examined in the customs offices within the customs territory of the Republic of Lithuania (including customs offices available in customs warehouses, export and import terminals and other industrial and commercial premises) where goods are declared for outright exportation procedure . Goods transported from the customs offices located at the boarder crossing points of the Republic of Lithuania to the customs offices located within the customs territory of the Republic of Lithuania shall be subject to the customs transit procedure. 5. For the declaration of goods for the outright exportation procedure the following documents shall be appended to the customs declaration: 5.1. an export license or permission if prohibitions or restrictions are applied to the export of goods; 5.2. a certificate of the origin of goods if preferential customs duties are established for the export of goods; 5.3. phytosanitary, veterinary, hygiene or quality certificate, if exported goods are of plant or animal origin, food products as well as other goods that can be exported only when documents confirming that their quality meets the specified requirements are submitted; 5.4. customs invoice if export duties and taxes shall be determined; 5.5. purchasing-selling documents (contract, invoice); 5.6. transport documents (way-bill, CMR invoice, TIR Carnets, etc.); 5.7. documents certifying that export duties, taxes or commission fees have been paid if these duties, taxes or fees must be paid according to the requirements specified by the laws and regulatory provisions of the Republic of Lithuania before the goods are presented to the outright exportation procedure. The customs has the right to require that the declarant submit other documents testifying the reliability of the provided information. If documents filled in foreign language (not Lithuanian) are submitted together with the customs declaration, the customs has the right to require to translate the provided information. The presented translation of the documents shall be certified by the declarant. If due to circumstances (laboratory test of goods is conducted, the documents were not produced by the sender of goods or by the state institution of the other country in time, etc.) the declarant is not able to present all the required documents along with the customs declaration the customs has the right to set the deadline for the submission of these documents (not more than one month). Small consignments the value of which does not exceed 3000 Litas may be also subject to the Simplified Outright Exportation Procedure established by the Customs Department. This simplified procedure shall not be applied to consignments containing goods subject to export prohibitions or limitations. 6. The declarant has the right to amend the customs declaration presented for the examination in accordance with the established order if the examination of the declaration has not started yet. If the customs declaration or goods are already under the examination the declaration may be amended in accordance with the established order only with the consent of the customs. In this case, in spite of the amendment of the customs declaration, the customs retains the right to apply sanctions to the declarant for the violations noticed during the examination of the customs declaration or of the goods. The customs declaration shall not be amended before its registration if the declarant wishes to do that after he/she was informed that the goods will be examined or if it is established that the data presented in the declaration are not reliable or the goods are released. If an error is found in the registered declaration the declarant has the right to apply to the customs to correct the declaration or to repay the collected export duties and taxes, if necessary. 7. The declarant has the right to take back the customs declaration presented for the examination where the specified customs procedure is the outright exportation procedure if the request to take back the declaration is presented before the goods are transported out of the customs territory of the Republic of Lithuania. The customs retains the right to apply sanctions to the declarant for the violations noticed during the examination of the customs declaration or the goods even after he/she has taken back the customs declaration. 8. With the consent of the customs the declaration may be presented for the outright exportation procedure periodically according to the order established by the Customs Department if the same person constantly exports goods of the same kind. Goods shall be declared according to this order if the customs can apply the necessary means of surveillance. The declarant must present the transportation documents for each consignment of goods as well as the invoices and other required documents and their copies. 9. The customs declaration shall be accepted for the examination if it contains all the required information and all the necessary documents that are submitted together with the declaration. If due to certain circumstances (e.g. the declaration is submitted to the wrong customs office, the documents that must be submitted together with the declaration are missing) the customs declaration was not accepted, the reasons shall be specified to the declarant in an acceptable way - in verbal or written form. The declaration accepted for the examination shall be registered - it shall be numbered. 10. The customs declaration and goods shall be examined immediately after the acceptance of the declaration. In the course of the examination the customs shall check if the description of goods corresponds to the specified tariff heading of the customs duties, if the standards and the amount of the export taxes and duties is correct, if the information presented in the declaration and the attached documents is correct, if the presented documents are valid and correspond to the requirements. If the phytosanitary, veterinary, hygiene or other examination of goods shall be made along with the customs control, this examination shall be carried out at the same time and in the same place as the customs control, if possible. These goods shall be examined in the customs offices where other customs clearance services are available. The customs control procedure for humanitarian aid (charity) and special assistance goods, goods for diplomatic missions, live animals, perishable goods and other urgent cargoes shall be given priority clearance. 11. Goods shall be examined in the customs surveillance zone. They may be examined in the customs offices, on the premises where special equipment for the examination of goods is available as well as in the place requested by the declarant if the arrangement with the customs office is made. Goods shall be examined outside the customs offices if it is impossible to examine them without unloading in the place of destination, also when the procedure requires certain conditions or equipment for the examination of goods and when it is inconvenient or impossible to transport goods to the customs office. 12. The declarant has the right to participate or to be represented in the examination of goods. The customs has the right to insist on the declarant’s or his/her representative’s participation in the examination of goods in order to be able to give explanations and other information required to make the examination process easier. Upon the request of the customs the declarant shall unload goods, group their packings, open them, sort them according to the description and count them. If the goods carried under outright exportation procedure are dangerous, sensitive or fragile the customs has the right to insist that the declarant submit the technical documentation (technical characteristics) of the goods and invite qualified experts to assist in their examination. 13. Goods shall be examined to satisfy the customs that the nature, condition, origin, quantity and value of the goods are in accordance with the particulars, furnished in the customs declaration. The examination of goods may be general or detailed. The general examination of goods includes the counting of the packings of goods, checking their marking and inspecting if their nature corresponds to the description presented in the customs declaration. During the detailed description of goods their composition, quantity, customs tariff heading, value and origin are specified. The detailed examination of goods shall be carried out when the general examination is not sufficient or when there are reasons to believe that the information presented in the customs declaration and attached documents is not precise. The customs shall regularly carry out detailed examinations of goods for which high export duties and taxes are collected or which are subject to import prohibitions and limitations. Detailed examinations of the consignments of goods and packings that make one consignment are carried out for choice. In the course of the examination of goods according to the order specified by the Customs Department samples and specimens of goods may be taken in order to make sure that the nature and/or value of goods corresponds to those specified in the customs declaration. There shall not be taken more samples and specimens than it is required for the analysis. 14. If the customs establishes that an error has been made in the customs declaration or in the calculation of the export duties and taxes and more export duties and taxes than determined for certain goods shall be or were paid the declarant shall be informed in order to be able to correct the declaration or apply to the customs to repay the collected export duties and taxes. 15. If the customs establishes that an error has been made in the customs declaration or in the calculation of the export duties and taxes and certain complementary export duties and taxes should be paid or extensive documents should be presented, or other laws and regulatory provisions of the Republic of Lithuania should be applied, and there are no reasons to believe that the declarant presented the wrong information intentionally he/she shall be informed about that immediately. In this case the declarant shall be given an opportunity to correct the declaration and fulfill all the necessary formalities, and sanctions for the violation shall not be applied. 16. Goods subject to the outright exportation procedure shall be released immediately after the inspection of the customs or after the customs’ decision not to inspect them (when the exporter constantly exports similar goods and is not indebted to the customs or when small amount of goods is exported and/or the duties determined for them are not high, etc.), if no violations are noticed and all export duties and taxes are paid, or the measures for the collecting the export duties and taxes have been taken (the deposit has been lodged or the security produced). 17. The customs usually shall not demand that the declarant submit the documents certifying that goods were delivered to the consignee. The customs may demand to submit these documents if it is the only way to prove that the outright exportation procedure is carried out or if these documents are necessary for the repayment of duties and taxes; or if the goods that are subject to the special measures of export control are exported.