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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. 302 On Excise Vilnius, 25 April 1994 In compliance with the Law on Excise of the Republic of Lithuania the Government of the Republic of Lithuania r e s o l v e s:

  1. To approve excise tariffs (enclosed).
  2. To establish that the excise on the goods delivered before May 1, 1994 and purchased and paid for by the customers after May 1, 1994 shall be calculated and paid according to the procedure established prior to the aforementioned day.
  3. To instruct: 3.
  4. the Ministry of Finance: 3.1.
  5. to prepare the specification of excisable goods according to the Customs Tariffs of the Republic of Lithuania by April 29, 1994; 3.1.
  6. to index the tariffs approved in items 1 and 2 of this resolution according to the derived consumer price index if it is not bigger than 1,05 calculating from the last indexation; 3.1.
  7. to work out the form of excise accounting and the procedures of excise calculation and payment by May 15, 1994; 3.
  8. the State Agency on Price and Competition under the Government of the Republic of Lithuania and the Ministry of Trade and Industry - to prepare the specification of trade names and models of automobiles which cost more than 60 000 Litas and submit it to the Customs Department under the Ministry of Finance by April 29, 1994, and to supplement it upon necessity; 3.
  9. the Press Control Board under the Ministry of Justice - to submit the specification of periodicals, writing on erotical themes and violence, to the Ministry of Finance by April 29, 1994, and constantly supply information about such periodicals.
  10. To recognize as invalid: 4.
  11. paragraphs 30 and 33 of the Regulations on the State Fixed Assets Reserve of the Republic of Lithuania approved by Resolution No.275 " On the State Fixed Assets Reserve of the Republic of Lithuania" by the Government of the Republic of Lithuania on July 12, 1991 (Records, 1991, No.23-620); 4.
  12. paragraphs 3.2, 3.3, 4, 5, and 6 of Resolution No.541 "On the Substitution of General Excise for Turnover Tax" by the Government of the Republic of Lithuania on December 10, 1991 (Records, 1992, No.6-132); 4.
  13. paragraph 5 of Resolution No.246 "On the Liberalisation of the Prices of Petrochemical Products" by the Government of the Republic of Lithuania on April 13, 1993 (Records, No.13-328); 4.
  14. paragraph 1 of Resolution No.408 "On the Partial Amendment of Resolution No.541 on December 10, 1991 and Resolution No.236 on April 8, 1993 by the Government of the Republic of Lithuania" (Records, 1993, No.22-532). Prime Minister Adolfas Ðleþevièius Minister of Finance Eduardas Vilkelis APPROVED by Resolution No 302 of 25 April 1994 of the Government of the Republic of Lithuania Excise tariffs
  15. In litai - per 1 % volume of an alcoholic strength per liter 1.
  16. Undenaturated ethyl alcohol and spiritous beverages, not including mead, champagne, wine and beer (codes 22.07-22.08x) 0,25 1.
  17. mead liquers 0,2 1.
  18. wine of an actual alcoholic strength by volume not exceeding 13 % vol, and other beverages with fermentation (codes 2204.21.21 - 2204.21.29, 2204.29.21-2204.29.29, 2204.30, 22.06) 0,15 1.
  19. wine of an actual alcoholic strength by volume exceeding 13 % vol, vermouth (codes 2204.21.31 - 2204.21.90, 2204.29.31-2204.29.90, 22.05) 0,2
  20. In litai - dependent on the amount of goods: 2.
  21. cigarettes (code 24.02) 2 Lt per 1000 units 2.
  22. clear petrol A-95 and motor spirit with higher octanic number 150 per ton 2.
  23. motor spirit A-76 130 per ton 2.
  24. motor spirit A-92 140 per ton 2.
  25. diesel fuel (code 2710.00.69) 35 per ton
  26. Charged at the rate of % ad valorem: 3.
  27. champagne and fortified wines (codes 2204.10.11, 2204.10.19, 2204.10.90, 2204.21.10, 2204.29.10) 20 3.
  28. beer (code 22.03) 10 3.
  29. smoking tobacco and other manufactured tobacco substitutes 50 3.
  30. chocolate and other food preparations, not containing cocoa (code 18.06, no including 1806.10) 10 3.
  31. coffee (code 09.01) 10 3.
  32. articles of jewelley and parts thereof, of precious metal or of metal clad with precious metal, articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metak 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) 50 3.
  33. motor cars, not older than 5 years 15 when the price of a new motor car exceeds the limit of the price free of charge - 60 thou. litai, not including specially designed motor cars 3.
  34. electric power 5 3.9 erotic and violence propagating publications 50 ________________ * Commodity code numbers are specified according to the European Economic Community Combined Goods Description, Nomenclature and Code System. **

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