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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. 985 On Procedure of Export and Import Regulation in the Republic of Lithuania Vilnius, 14 October 1994 The Government of the Republic of Lithuania r e s o l v e s:

  1. To approve the appended: 1.
  2. Customs duty rates for imported goods; 1.
  3. Procedure for Imports of Tobacco Products and Alcoholic Drinks.
  4. To establish that: 2.
  5. the terms used in this resolution shall have the following meanings: 2.1.
  6. "export of goods" - sending of goods, other valuables (further referred to as goods) out of the customs territory of the Republic of Lithuania (further referred to as the customs territory); 2.1.
  7. "import of goods" - bringing of goods into the customs territory; 2.1.
  8. "reexport of goods" - export from the customs territory of goods which had been previously imported into this territory; 2.1.
  9. "transit of goods" - transportation of customs controlled goods through the customs territory from one customs office to another; 2.1.
  10. "temporary admission of goods" - import of goods intended for re-export without putting them through any manufacturing or finishing process; 2.1.
  11. "temporary export of goods" - export of goods intended for returning without putting them through any manufacturing or finishing process; 2.1.
  12. "temporary admission of goods for processing" - import of goods intended for re-export after finishing or processing them; 2.1.
  13. "temporary export of goods for processing" - export of goods intended for returning after processing or finishing them; 2.1.
  14. "customs duty" - a duty established by a customs tariff levied on exported and imported goods; 2.1.
  15. "customs tariff" - the duty rate on the basis of which the amount of export and import duty is determined; 2.1.
  16. "deposit" - the sum of money given to the customs authorities assuring the fulfillment of the obligations in respect of the customs procedure under which goods are placed. The deposit shall be taken as a guarantee for transit, temporary admission and export of goods as well as temporary admission and export of goods for finishing or processing; 2.1.
  17. "guarantee" - a written obligation of an economic entity (guarantor) registered in the Republic of Lithuania to the customs authorities indicating that all obligations of a person-debtor undertaken in respect of the customs procedure under which goods are placed will be fulfilled; a written surety from the banking institution or any other guarantor's written obligation acceptable to the customs authorities; 2.
  18. all economic entities (legal and natural persons) shall pay customs duty in litai or in other hard currency as laid down in the currency list adopted by the Bank of Lithuania and the Customs Department under the Ministry of Finance (further referred to as the Customs Department) according to the exchange rate of litas against another currency established by the Bank of Lithuania on the day of calculation of the customs duties; 2.
  19. the ad valorem duty (or the ad valorem part of the compound customs duty) shall be calculated according to the customs value of the goods, the specific duty (or the specific part of the compound duty) shall be calculated according to the customs duty rate for the unit of measurement of the declared goods. The compound customs duty shall be calculated according to the combination of the ad valorem and specific customs duty calculation methods. The customs value of the imported goods shall be determined according to the procedure of customs valuation of goods established by the Government of the Republic of Lithuania; 2.
  20. customs duties shall be paid in cash when the formalities in terms of import customs procedure are carried out or through the bank to customs account in 20 working days after the completion of the formalities of import customs procedure. Upon person's written application the head of the customs office or his deputy may extend the terms of payment until 30 working days establishing additional interest of 0.3 percent of the payment for every day of the extended term (including the day of the payment). If the customs duty is not paid during the set period the customs duty is exacted together with the penalty thrice the sum of the customs duty and interest. Customs duties are paid according to the procedure established by the Government of the Republic of Lithuania in line with the procedure of tax and charge payment adopted by the Customs Department; 2.
  21. goods imported or exported on barter exchange shall be taxed according to the procedure established by this resolution; 2.
  22. the transit of goods through the customs territory shall be conducted according to the Procedure of Customs Transit established by the Government of the Republic of Lithuania; 2.
  23. import duty shall not be imposed on: 2.7.
  24. goods temporarily admitted to the customs territory or either exported /or temporarily exported from the customs territory, and re-imported without any finishing or processing. Goods shall be temporarily admitted to the customs territory according to the Procedure of Temporary Admission of Goods into the Republic of Lithuania established by the Ministry of Economy, the Ministry of Industry and Trade, and the Customs Department. Goods shall be temporarily exported from the customs territory according to the Procedure of Temporary Export of Goods from the Republic of Lithuania established by the Ministry of Economy, the Ministry of Industry and Trade, and the Customs Department; 2.7.
  25. goods temporarily admitted to the customs territory or temporarily exported from it for processing and returned afterwards (according to the appropriate contracts only). Goods shall be temporarily admitted into the customs territory for processing according to the Procedure of Temporary Admission of Goods for Processing to the Republic of Lithuania established by the Ministry of Economy, the Ministry of Industry and Trade, the Ministry of Agriculture, and the Customs Department. Goods shall be temporarily exported from the customs territory for processing according to the Procedure of Temporary Export of Goods for Processing from the Republic of Lithuania established by the Ministry of Economy, the Ministry of Industry and Trade, and the Customs Department; 2.7.
  26. goods imported into the customs territory or exported from it as humanitarian aid (charity) and special aid consignments. Humanitarian aid (charity) and special aid consignments shall be imported or exported to and from the customs territory according to the Procedure of Imports and Exports of Humanitarian Aid (Charity) and Special Aid Consignments established by the Ministry of Economy, the Ministry of Labour and Social Welfare, and the Customs Department; 2.7.
  27. technical alcohol imported under the quota issued by the Ministry of Industry and Trade; unbottled alcoholic drinks for industrial processing, their raw materials, semi-products - raw materials for sugar refineries (codes according to the Combined Nomenclature of EEC - 1701.11.10.0-1701.12.90.0), non-standard bottles of transparent glass (codes according to the Combined Nomenclature of EEC - 7010.90.41.0, 7010.90.43.0, 7010.90.45.0, 7010.90.47.0), eggs for hatching (codes according to the Combined Nomenclature of EEC - 0407.00.11.0, 0407.00.19.0), pure - bred breeding animals: horses, bovine animals, swine, sheep, goats (codes according to the Combined Nomenclature of EEC - 0101.11.00.0, 0102.10.00.0, 0103.10.00.0, 0104.10.10.0, 0104.20.10.0), live breeding poultry: hens, ducks, geese, turkeys, guinea-fowls (codes according to the Combined Nomenclature of EEC - 0105.11.00.0, 0105.19.10.0, 0105.19.90.0), other live breeding animals: quails, domestic rabbits, fur-bearing animals, bees, fish (codes according to the Combined Nomenclature of EEC - 0106.00.91.0, 0106.00.10.0, 0106.00.99.0, 0301.91.00.0 - 0301.99.19.0), sperm of stallions, boars, rams, goats, embryos of bovine animals (codes according to the Combined Nomenclature of EEC - 0511.99.90.0), cereals and mixed fodder (codes according to the Combined Nomenclature of EEC - 10, 1214.90.90.0), are imported under the quota issued by the Ministry of Agriculture. Technical ethyl alcohol shall be imported to the customs territory according to the Procedure of Import of Technical Ethyl Alcohol to the Republic of Lithuania and Its Sale in the Republic of Lithuania, as established by the Ministry of Economy, the Ministry of Industry and Trade, and the Customs Department. Foodstuffs and raw food shall be imported to the customs territory and their quality is tested according to the Procedure of Import of Foodstuffs and Raw Food to the Republic of Lithuania and Testing of their Quality established by the Ministry of Economy, the Ministry of Health, the Ministry of Industry and Trade, the Customs Department, and the State Veterinary Agency; 2.7.
  28. imported equipment, arms and ammunition for the Weaponry Fund of the Republic of Lithuania, the Ministry of National Defence, the Ministry of the Interior, the State Security Department of the Republic of Lithuania, the Prosecutor's General Office of the Republic of Lithuania, the Customs Department and the State Supervision Service of Production and Circulation of Securities, Coins, Awards and Documents under the Ministry of Finance according to the authorisations issued and list drawn up by the said ministries and state services and coordinated with the Customs Department; 2.7.
  29. returned goods, if they are in the same state as the exported goods and are returned into the customs territory within one month from the date of presentation of the export declaration, upon the decision of the Customs Department according to the established procedure. If exported and then returned goods were previously imported for internal use in the customs territory, the part of import duties already paid is deducted from the customs duty; 2.7.
  30. imported Altar Wine for dioceses of the Catholic Church of the Republic of Lithuania. The trade procedure of alcoholic drinks established by the Government of the Republic of Lithuania shall not be applied to the Altar Wine imported and used for cult ceremonies. Customs duties shall not be imposed in other cases established by laws and regulations; 2.
  31. vegetable products shall be imported, exported and transported through the customs territory under transit according to the Procedure of Import, Export and Transit of Vegetable Products to the Republic of Lithuania established by the Government of the Republic of Lithuania; 2.
  32. life-stock for breeding can be exported only by those legal and natural persons who have authorisation (license) to engage in stock breeding issued by the Ministry of Agriculture according to the Procedure Established by the Government of the Republic of Lithuania; 2.
  33. radioelectronic and electric equipment can be imported by legal and natural persons having authorisations issued according to the procedure established by the Government of the Republic of Lithuania; 2.
  34. cultural values can be exported (sent) and imported by legal and natural persons according to the procedure of Import and Export of Cultural Values into and from the Republic of Lithuania established the Government of the Republic of Lithuania; 2.
  35. unbottled alcoholic drinks and their raw materials shall be imported only by the State Company "Alita" , the State Enterprise "Anykðèiø vynas", the State Company "Stumbras", the Vilnius Spirit and Soft Drink Factory, the Stakliðkës Mead Factory "Lietuviðkas midus" under the Cooperative Union of Lithuania and Tauragë State Fruit and Vegetable Processing Enterprise according to the procedure outlined in paragraph 2.7.4; 2.
  36. tobacco products and alcoholic drinks shall be imported according to the approved (by this resolution) Import Procedure for Tobacco Products and Alcoholic Drinks, and according to the Trade Procedure of Tobacco Products and Alcoholic Drinks established by the Government of the Republic of Lithuania; 2.
  37. the State Enterprise "Lietuvos geleþinkeliai" ("Lithuanian Railways") can take exported goods from the consignor and deliver imported goods to the consignee only after customs control of these goods has been carried out; 2.
  38. quotas for the import of cereals and mixed fodder shall be approved by the Government of the Republic of Lithuania upon recommendation of the Ministry of Agriculture. These quotas shall be assigned by way of competition; 2.
  39. seeds of red clover (code according to the Combined Nomenclature of EEC - 1209.22.10.), feathers and down used for stuffing (code according to the Combined Nomenclature of EEC - 0505.10.) glands and other organs used for preparation of pharmaceutical products and organo-therapeutical uses (codes according to the Combined Nomenclature of EEC - 0206.29.10.1, 0206.29.99.1, 0510.00.00.1-0510.00.00.5, 3001.10.90-3001.90.91.), raw hides (codes according to the Combined Nomenclature of EEC - 4101-4103) and unprocessed oak and ash timber (codes according to the Combined Nomenclature of EEC - 4403.91, 4403.99.90.1) temporarily (till 1 May 1994) shall be prohibited for export; 2.
  40. import duties paid for goods constituting foreign investor's material contribution into the authorised capital over the period of its formation, shall be returned after the Customs Department receives a certificate confirming that these goods are a part of the authorised capital approved by the State Tax Inspectorate of the city or region wherein the economic entity is located; 2.18 the person concerned shall get the right to dispose the imported goods presented for customs control at his own discretion after completing customs formalities and only after paying deposit not less than the sum of import customs duties and taxes imposed on the goods, or presents a guarantee for the respective sum of duties and taxes. The deposit is not paid or the guarantee is not presented provided import duties and taxes are paid during the customs control or the payment is not subject to the control of Customs.
  41. Economic entities shall be permitted: 3.1 to carry out formalities of customs procedures of temporary admission (export) of goods, which were imported (exported) from 1 April 1994 till 20 May 1994 provided the aforementioned procedures can be applied to the imported (exported) goods and these goods can be identified; 3.
  42. those who received authorisations prior to 10 September 1994 for temporary admission of goods for processing, to complete the formalities in the appropriate authorisations of the customs procedure, provided these goods were imported during the period from 1 August 1994 till 10 September 1994 and these goods can be identified. In cases defined in paragraphs 3.1 and 3.2 the formalities of customs procedures of temporary admission and export, temporary admission for processing shall be carried out upon the decision of the Director of the Customs Department after previously completed import (export) declarations are recognized as invalid.
  43. To establish that all disputes concerning classification of goods according to the Combined Nomenclature of EEC shall be solved according to the procedure established by Resolution No. 30 "On Use of the Combined Commodity Nomenclature of EEC", adopted by the Government of the Republic of Lithuania on 27 January 1993 (News, 1993, No 5-104; 1994, No 31-561).
  44. To instruct: 5.
  45. the Prices and Competition Agency under the Government of the Republic of Lithuania by 1 November 1994 to establish and regularly, in line with the established procedure, adjust minimal prices of basic imported goods subject to import customs duties, after coordinating this issue with the Ministry of Agriculture and the Ministry of Economy; 5.
  46. the Border Police Department under the Ministry of the Interior to ensure control of radioactivity of the goods transported across the border of the Republic of Lithuania.
  47. To establish that this resolution shall be applicable unless the international agreements provide otherwise. The Ministry of Foreign Affairs shall submit to the Ministry of Economy, the Ministry of Industry and Trade and the Customs Department copies of the signed interstate (intergovernmental) treaties (agreements) on trade and economic cooperation with all respective annexes.
  48. To recognize as invalid: 7.
  49. Resolution No. 102 "On the Procedure of Export and Import Regulation in the Republic of Lithuania", adopted on 14 February 1994 by the Government of the Republic of Lithuania (Records, 1994, No.13-218)"; 7.
  50. Paragraph
  51. of Resolution No. 191 "On Approval of the Procedure of Customs Transit Regulation ", adopted on 22 March 1994 by the Government of the Republic of Lithuania (Records, 1994, No.23-375); 7.
  52. Resolution No. 303 "On Amendments to Customs Tariffs for Imported and Exported Goods" adopted on 25 April 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 31-561); 7.
  53. Paragraph
  54. of Resolution No. 507 "On Partial Amendments to Resolution No. 102 "On the Procedure of Import of Tobacco Products and Alcoholic Drinks" adopted on 14 February 1994 by the Government of the Republic of Lithuania", adopted on 22 June 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 49-918); 7.
  55. Paragraph
  56. of Resolution No. 544 "On the Procedure of Imported Commodities Used in the Production of Exported Goods" adopted on 30 June 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 453-1000); 7.
  57. Resolution No. 602 "On Partial Amendments to Resolution No. 507 adopted on 22 June 1994 by the Government of the Republic of Lithuania", adopted on 14 July 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 55-1079); 7.
  58. Resolution No. 633 "On Partial Amendments to Resolution No. 303 adopted on 25 April 1994 by the Government of the Republic of Lithuania" adopted on 20 July 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 57-1112); 7.
  59. Resolution No. 725 "On Partial Amendments to Resolution No. 507 adopted on 22 June 1994 by the Government of the Republic of Lithuania" adopted on 9 August 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 62-1227); 7.
  60. Paragraph
  61. of Resolution No. 775 "On Purchase and Processing of Waste and Scrap of Precious Metals" adopted on 22 August 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 66-1275); 7.
  62. Resolution No. 840 "On Partial Amendments to the Resolution No. 303 adopted on 25 August 1994 by the Government of the Republic of Lithuania", adopted on 9 September 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 71-1351); 7.
  63. Paragraph
  64. of Resolution No. 947 "On Measures to Improve Control on Production, Import, Transit and Sa-le of Tobacco Products, Alcoholic Drinks and Oil Products, and on Tax Collection" adopted on 6 October 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 79-1493).
  65. This decision shall enter into force on 7 November
  66. Prime Minister Adolfas Ðleþevièius Minister of Energy Acting Minister of Economy Algimantas Stasiukynas APPROVED by Resolution No. 985 of 14 October 1994 of the Government of the Republic of Lithuania Customs Duty Rates for Imported Goods Commodity code Commodity Rate (percent) Section I. Live Animals and Animal Products 01 live animals 20, but not less than 1 Lt per kilogram 0201-0205, meat 30, but not 0209-0210 less than 2 Lt per kilogram 02071011-02072390, poultry meat 25, but not 02073911-02073925, less than 02073931-02073947, 2 Lt per 02073953-02073983, kilogram 02074110-02074171, 02074210-02074271, 02074311-02074381, 020810 03053011,03053019, fish - dried, 30, but not 03053090-030542, salted, smoked less than 03054930-03054990, 1.6 Lt per 03055930, 03055990- kilogram 030562, 03056990 0401-04022199, milk and dairy 30, but not 04022915-0404 products less than 0.3 Lt per kilogram 0405 butter and other 50, but not fats and oils less than derived from milk 2.8 Lt per kilogram 0406 cheese and 30, but not curd products less than 2.4 Lt per kilogram 0407 eggs 35, but not less than 0.08 Lt per unit 0408 bird's eggs, 35, but not dried less than 3.5 Lt per kilogram 0409 honey 10 0501-0504, products of animal 5 05051090-0509, origin, not specified 051191-0511999 in this list Section II. Vegetable Products 0601-0602, 060390- vegetable products 5 0604, 0703-070420, 07049090-0706, 07070090-070940, 070960-0712, 0714, 08082090, 08094090, 0811-0812, 0814, 090820,090910, 090930 - 091050, 091099, 130211-130219, 130231-130239, 14 06031011 cut fresh roses - 50 from 1 June to 31 October 06031013 cut fresh carnations - 40 from 1 June to 31 October 06031015 cut fresh orchids - 40 from 1 June to 31 October 06031021 cut fresh gladioli - 30 from 1 June to 31 October 06031025 cut fresh chrysanthemums - 30 from 1 June to 31 October 06031051 cut fresh roses - 40 from 1 November to 31 May 06031053 cut fresh carnations - 30 from 1 November to 31 May 06031055 cut fresh orchids - 30 from 1 November to 31 May 06031065 cut fresh chrysanthemums - 30 from 1 November to 31 May 060310291, others cut fresh 20 060310299, flowers 06031061, 06031069 0701 potatoes 25, but not less than 0.2 Lt per kilogram 07020010 tomatoes - 10, but not from 1 November less than to 14 May 0.5 Lt per kilogram 07020090 tomatoes - 40, but not from 15 May less than to 31 October 1.6 Lt per kilogram 07049010 white cabbages 20, but not less than 0.2 Lt per kilogram 07070011 cucumbers - 20, but not from 1 November less than to 14 May 0.5 Lt per kilogram 7070019 cucumbers - 50, but not from 15 May less than to 31 October 1.5 Lt per kilogram 08081010- apples - 20, but not 08081093 from 1 August less than to 31 March 0.1 Lt per kilogram 08082010, 08082039 pears - 10 from 1 August to 31 December 08092010 cherries - 10 from 1 May to 15 July 08094011 plums - 10 from 1 July to 30 September 08101010 strawberries and wild 10 strawberries - from 1 May to 31 July 100190-1004 cereals 30, but not less than 0.2 Lt per kilogram 1101, 110210 wheat and rye flour 30, but not less than 0.2 Lt per kilogram 110220-110290 other flour 10 11031930 cereal groats and 50, but not meal of barley less than 0.2 Lt per kilogram 110710 malt, not roasted 30, but not less than 0.2 Lt per kilogram 110813 potato starch 50, but not less than 0.8 Lt per kilogram 12149090 mixed fodder 30, but not less than 0.2 Lt per kilogram Section III. Animal or Vegetable Fats and Oils, Their Cleavage Products, Prepared Edible Fats, Animal or Vegetable Waxes 1501-1503, animal or vegetable 5, but not 1504-1506, fats, waxes less than 151610-15162091, 1.5 Lt per 151790-1521 kilogram 151710 margarine 20, but not less than 2 Lt per kilogram Section IV. Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes 1601 sausages and 15, but not similar products less than of meat 2.4 Lt per kilogram 1602 preserved meat 40, but not less than 2 Lt per kilogram 1603, 160430- preparations of 5 1605 meat, of fish or of crustaceans, molluscs or other aquatic Invertebrates 160411-160420 preserved fish 35, but not less than 2 Lt per kilogram 1701 sugar 70, but not less than 0.8 Lt per kilogram 170230, 170240, other sugars 40, but not 170290 less than 0.8 Lt per kilogram 17041011-17049051, sugar confectionery 25, but not 17049061-17049099 less than 0.8 Lt per kilogram 1806 chocolate and 30, but not other products, less than containing cocoa 3 Lt per kilogram 190120-1904, preparations of 5, but not 19059030 cereals, flour less than and starch 0.3 Lt per kilogram 190510-190540, flour confectionery 30, but not 19059040-19059090 less than 0.2 Lt per kilogram 200110-200120, cucumbers, onions 40, but not 20019080 and other vegetables less than preserved by vinegar 1 Lt per or acetic acid kilogram 20079939, 20079959 apple puree, jams, 40, but not apple paste less than with sugar 0.5 Lt per kilogram 200970 apple juice 40, but not less than 0.5 Lt per kilogram 210210 active yeasts 15, but not less than 2 Lt per kilogram 20019010-20019060, preparations of 5 2002-20079935, vegetables, fruit, 20079951, 20079990- nuts or other edible 200960, 200980-2101, parts of plants, 210220-2104, 2106 miscellaneous edible preparations 2105 ice cream and other 30, but not edible ice less than 2.5 Lt per kilogram 2202 non-alcoholic 15, but not beverages less than 1 Lt per kilogram 2203 beer made from malt 35, but not less than 1 Lt per liter 22041011-22042110, champagne, sparkling 50, but not 22042910 wine, wine of less than increased pressure, 4 Lt per wine of excess liter pressure 22042121-22042129, wine of fresh grapes 20, but not 22042921-22042929 (including fortified less than wines), of an actual 1 Lt per alcoholic strength liter by volume not exceeding 13 % vol 22042131-22042149, wine of fresh grapes 20, but not 22042931-22042949, (including fortified less than 220430-22051010, wines), vermouth and 1.5 Lt per 22059010 flavored wine of an liter actual alcoholic strength by volume exceeding13 % vol but not exceeding 15 % vol, grape must 22042151-22042190, wine of fresh grapes 20, but not 22042951-22042990, (including fortified less than 22051090, 22059090, wine), vermouth 2 Lt per 2206 and flavored wine liter of an actual alcoholic strength by volume exceeding 18 % vol, other fermented drinks 2207-2208 undenatured ethyl 100, but not alcohol, denatured less than ethyl alcohol, 0.3 Lt per vodka, liqueur, 1 % of an other spirituous alcoholic beverages strength by volume in a liter 2209 vinegar and 5 substitutes for vinegar obtained from acetic acid 2402 cigars (including 30, but not cheroots), cigarillos less than and cigarettes of 16 Lt per tobacco or of 1000 units tobacco substitutes Section V. Mineral Products 252310, portland cement, 20 252329-25239090 aluminous cement, slag cement, supersulphate cement and similar hydraulic cements Section VI. Products of the Chemical or Allied Industries 3401, soap, organic 10 340220-340290, surface-active 3404-3406 products, artificial and prepared waxes, cleaning preparations and polishes, candles and alike 3605 matches 25 Section VII. Plastics and Articles Thereof, Rubber and Articles Thereof 391721, articles of plastics 10 39172291-39172299, 39172391-39172399, 39172915-39173190, 39173231, 39173251, 39173299-391733, 39173915-39174010, 3918, 39201019- 39202090, 392041-39204219, 39204299-39207310, 39207390-392079, 392092-392099, 392112 392114-39219030, 39219043-3922, 392321 39233090-392350, 39239090-392690 Section VIII. Raw Hides, Dressed Skins, Furs and Articles Thereof, Saddlery and Harness,Travel Goods, Handbags and Similar Articles, Articles of Animal Gut 42 articles of leather, 10 saddlery and harness, travel goods, handbags and similar articles 4303-4304 articles of apparel, 5 clothing accessories and other articles of furskin, artificial fur and articles made thereof Section IX. Wood and Articles of Wood, Wood Charcoal, Cork and Articles of Cork, Manufactures of Straw, of Esparto or of Other Plaiting Materials, Basketware and Wickerwork 44101010, particle board 10 44101050-44109090 4411 fibreboard 10 4413-4421 articles of wood 10 46 manufactures of straw 10 and other plaiting materials, basketwork and wickerwork Section X. Pulp of Wood or of Other Fibrous Cellulosic Material, Waste and Scrap of Paper or Paperboard, Paper, Paperboard and Articles Thereof 480252 paper for printing 10 and writing Section XI. Textiles and Textile Articles 500710-50072010, fabrics of silk 15 50072031-50072071, 50079030-50079090 5111-5113 fabrics of wool 15 52082190-520859, fabrics of wool 15 520921-520959, 52102110-521059, 521121-521159, 521212-521215, 521222-521225 5309 fabrics of flax 15 54032010 textured yarn of 10 cellulose acetate 540342 cabled yarn of 10 cellulose acetate 540710-54072011, fabrics of synthetic 15 54072090-54074210, and artificial 540743-5408 filament yarn 551219-551299, fabrics of synthetic 15 551321-551349, and artificial 551421-5515, staple fibres 551612-551614, 551622-551634, 551642-551694 57 carpets and other 25 textile floor coverings 5801-58063210, special, tufted textile 15 580639-5811 fabrics, lace, tapestries, trimmings, embroidery 5904 linoleum, whether 10 or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 60 knitted or crocheted 15 fabrics 610110-611592, knitted or crocheted 15 61159330-6117 articles of apparel and clothing accessories (made-up knitted or crocheted articles) 62 articles of apparel and 15 clothing accessories (made-up articles of textile fabrics other than knitted or crocheted) 6301-6304, other made-up textile 15 630590 articles, sets, second-hand articles of apparel and rags Section XII. Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof, Prepared Feathers and Articles Made Therewith, Artificial Flowers, Articles of Human Hair 6401-6405, 65 footwear, headgear 10 660110, 660191, umbrellas, sticks, 5 66019990-6603 whips, riding-crops, 66019910 umbrellas covered with 15 a textile fabric 67 prepared feathers 10 and down, articles made therewith, artificial flowers, articles of human hair Section XIII. Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials, Ceramic Products, Glass and Glassware 6901,6904-690710, ceramic products 5 69079093-6914 7001-7002, glass and glassware 5 70041010, 7006-7009, 70109021-70109041, 70109047-70109067, 70109087-701110, 701190-7014, 701590-70169010, 7018-701910, 701990-7020 70109010 preserving jars of glass 30 70109043, bottles of transparent 30 70109045 glass Section XV. Non-precious Metals and Articles Thereof 830910 crown corks 20 83099090 preserving lids 10 831110 welding electrodes 10 Section XVI. Machinery and Mechanical Appliances, Electrical Equipment and Parts Thereof, Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, Parts and Accessories of Such Articles 840310 central heating boilers 10 841430309 compressors (without 10 environmentally friendly freezing agents) used in refrigerating equipment 841821-841840 household refrigerators 20 and freezers 850611-850619, primary cells and 20 850690 primary batteries 8509 electrical domestic 10 appliances with self-contained electric motor 8519 gramophones, 10 record-players, cassette-players and other sound reproducing apparatus 8520 magnetic tape 10 recorders and other sound recording apparatus 85281040-82581050, television receivers 20 85281069-85281080, (including video 85281098-85282099 projectors), whether or not combined with radio-broadcast receivers or sound and video recording or reproducing apparatus Section XVII. Vehicles, Aircraft, Vessels and Associated Transport Equipment 870321905, 870322905, motor cars : used, 5, but not 870323905, 870324905, from 7 to 10 less than 870331905, 870332905, years old 0.2 Lt per 870333905 1 cm3 of engine working volume 870321909, 870322909, motor cars : used, 10, but not 870323909, 870324909, older than 10 years less than 870331909, 870332909, 0.8 Lt per 870333909 1 cm3 of engine working volume Section XVIII.Optical, Photographic,Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof 902820 liquid meters 10 Section XX. Miscellaneous Manufactured Articles 9401, furniture, articles of 25 940310-94032010, bedding, cushions and 940330-94036090, other similar stuffed 940380, furnishings 94039030-94039090, 940430-94049090 940410-94042990 mattresses and 10 mattress supports 940510-940530, lamps and lighting 10 940550-940599 fittings and parts thereof 9601, 9602, miscellaneous 5 960621, 960622, manufactured articles 9613-9616, (carving materials) 9618 and articles of these materials, lighters, pipes, combs, scent sprays, tailors'dummies and similar articles) 960390 brush articles 10 of bristles _____________________________ * Commodity code numbers are specified according to the Combined System of Commodity Description and Coding System of European Economic Community. ** Customs duty rate is 0 % for commodities other than specified. APPROVED by Resolution No. 985 of 14 October 1994 of the Government of the Republic of Lithuania Procedure for Import of Tobacco Products and Alcoholic Drinks
  67. Economic entities having a certificate of an import of tobacco products, have the right to import tobacco products (codes according to the Combined Nomenclature of EEC - 24.02-24.03) to the Republic of Lithuania after they pay public charge of a fixed amount and register as importers of tobacco products at the Customs Department under the Ministry of Finance (hereinafter referred to as the Customs Department) according to the established procedure.
  68. Alcoholic drinks, including beer (codes according to the Combined Nomenclature of EEC - 22.03-22.08) may be imported to the Republic of Lithuania by those economic entities that were granted this right according to the procedure established by Resolution No. 26 "On Sale of Alcoholic Drinks" adopted on 26 January 1994 by the Government of the Republic of Lithuania (Records, 1993, No. 5-103, No. 10-252, No. 11-280, No. 74-1388; 1994, No. 11-179, No. 16-263, No. 27-479, No. 51-971, No. 71-1343, No. 74-1391).
  69. Labels of the established pattern approved by the Ministry of Finance shall be glued on every tobacco packaging (packets, sacks and other packaging) and on every container (bottles, packs and other packaging) of alcoholic drinks (except for beer, canned light alcoholic cocktails, alcoholic drinks bottled in 100 ml (including) containers as souvenirs, the Altar Wine for dioceses of the Catholic Church of the Republic of Lithuania and unbottled alcoholic drinks and their raw materials imported according to the established procedure). Labels shall be glued on imported tobacco packaging and on containers of alcoholic drinks (except for beer, canned light alcoholic drinks, alcoholic drinks bottled in 100 ml (including) containers as souvenirs, the Altar Wine for dioceses of the Catholic Church of the Republic of Lithuania and unbottled alcoholic drinks and their raw materials imported according to the established procedure) in such a way that shall make the opening of a pack or a bottle impossible without damaging the label. If tobacco packaging is made of cellophane, labels shall be glued under the cellophane. The Ministry of Finance may change, if necessary, regulations of labels glueing or introduce additional requirements. Labels may be glued on cellophane of confiscated or otherwise transferred for the benefit of the State tobacco products. Sale and storage of imported tobacco products and alcoholic drinks (except for beer, canned light alcoholic drinks, alcoholic drinks bottled in 100 ml (including) containers as souvenirs, the Altar Wine for dioceses of the Catholic Church of the Republic of Lithuania and unbottled alcoholic drinks and their raw materials imported according to the established procedure) in warehouses of trade places without labels shall be prohibited.
  70. Import of tobacco products (except for cigars, cigarillos and tobacco) and alcoholic drinks (except for beer, canned light alcoholic drinks, alcoholic drinks bottled in 100 ml (including) containers, the Altar Wine for dioceses of the Catholic Church of the Republic of Lithuania and unbottled alcoholic drinks and their raw materials imported according to the established procedure) to the Republic of Lithuania without labels shall be prohibited. This requirement shall not be applied to tobacco products and alcoholic drinks imported to duty free shops, supplied to ships and planes, imported to the diplomatic missions of foreign states in the Republic of Lithuania, imported by passengers, and to alcoholic drinks imported to the Customs warehouses. Tobacco products may be imported to the Customs warehouses without labels till December 1 1994, but they must be exported with the police escort form the Republic of Lithuania by January 1
  72. Tobacco products shall be imported only with labels glued by manufacturers of these products - foreign economic entities. Labels on alcoholic drinks containers (bottles, packs and other packaging) shall be glued at the Customs warehouses only. Glueing of labels on imported tobacco products in the territory of the Republic of Lithuania (including the Customs warehouses) shall be prohibited except for the case specified in paragraph
  73. Alcoholic drinks without labels shall be stored at the Customs warehouses only.
  74. The Customs department sells labels to economic entities having the licences to import tobacco products and alcoholic drinks. Sale or any other way of transfer the obtained labels to other legal and natural persons shall be prohibited. Labels are sold to importers of alcoholic drinks after they pay to the appropriate Customs account a customs duty and excise for alcoholic drinks delivered for storage at the Customs warehouses, but not more than the amount of payment required for marking of alcoholic drinks according to the submitted invoice. Labels are sold to importers of tobacco products after they pay customs duty and excise, dependent on the amount of labels sold*, to the account of those Customs in which area of activities the economic entity is registered. Importers of tobacco products and alcoholic drinks shall order labels in advance, prior to import of these commodities. The Customs Department shall carry out the inventory of labels ordered and issued for tobacco products and alcoholic drinks, and accounting of customs duties and excise paid in to every importer individually and shall submit a report of an established pattern to the Ministry of Economy.
  75. Labels on tobacco products and alcoholic drinks confiscated or otherwise transferred for the benefit of the State shall be glued by the State Tax Inspectorate of the city (region) in cooperation with trade enterprises, which concluded sales contracts of confiscated commodities. The Customs Department shall provide the State Tax Inspectorate of the city (region) with special labels for confiscated tobacco products and alcoholic drinks according to the procedure established by the Ministry of Finance. Sale of tobacco products and alcoholic drinks confiscated or otherwise transferred for the benefit of the State is allowed only with licences issued according to the procedure established by the State Hygiene Inspectorate; licences shall confirm that alcoholic drinks are of a proper quality and the amount of substances harmful to the health in tobacco products does not exceed the accepted standards.
  76. Economic entities, upon the breach of the established procedure, shall be deprived of the right to import tobacco products and alcoholic drinks, as well as to engage in retail and wholesale trade. The said economic entities may again be granted the right to import tobacco products and alcoholic drinks, as well as to engage in retail and wholesale trade not sooner than a year after the deprivation of the right. _________________________

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