RESOLUTION No. 1208 Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1208 On the introduction of the 1995 model label bands on tobacco products and alcoholic drinks and the approval of the new procedure for the import of tobacco products and alcoholic drinks Vilnius, 11 September 1995 With a view to implementing more effective measures against the unlawful import of tobacco products and alcoholic drinks into the Republic of Lithuania, to preventing the smuggling of these products into the Republic, and also with a view to regulating trade in domestic tobacco products and alcoholic drinks, the Government of the Republic of Lithuania r e s o l v e s:
- To introduce label bands of 1995 model: 1.1 for imported tobacco products and alcoholic drinks - from October 1, 1995; 1.2 for domestic alcoholic drinks - from January 1, 1996; 1.3 for domestic tobacco products - from February 1,
- To authorise the Customs Department within the framework of the Ministry of Finance: 2.1 to terminate the Contract of September 9, 1994, with Spindulys Company on the printing of label bands for tobacco products and alcoholic drinks, and to stop taking orders from importers for the printing of label bands of 1994 model; 2.2 to take orders from importers for the printing of label bands of 1995 model.
- The Ministry of Transport, the Ministry of Internal Affairs and the Customs Department under the Ministry of Finance shall have to work out the procedure for receiving label bands of tobacco products and alcoholic drinks at the airport of Vilnius.
- To authorise the Ministry of Agriculture, the Ministry of Industry and Trade and the Ministry of Finance to work out the procedure for marking domestic tobacco products and alcoholic drinks sold in Lithuania with label bands, and also the procedure for the sale of the remaining stocks of these products without label bands, and to present the draft resolution on these issues to the Government of the Republic of Lithuania before October 15,
- To approve the procedure for the import of tobacco products and alcoholic drinks (attached).
- To establish that: 6.1 it shall be prohibited to import alcoholic drinks, from November 1, 1995, and tobacco products, from December 1, 1995, marked with 1994 model label bands; 6.2 from January 15, 1996, it shall be prohibited to sell imported alcoholic drinks with 1994 model label bands and to stock them in the stock rooms of commercial and catering companies as well as in trading places. For imported tobacco products this rule shall be applied from March 1,
- To authorise the Ministry of Finance to present a draft resolution to the Government of the Republic of Lithuania on the reimbursement of production expenses of the unused 1994 model label bands for tobacco products and alcoholic drinks, and also on the reimbursement of paid customs duties and excise when label bands for tobacco products are damaged in the process of production.
- To recognise as invalid: 8.1 Resolution No. 507 “On the Amendment to Resolution No. 102 adopted on 14 February 1994 by the Government of the Republic of Lithuania on the Procedure of Import of Tobacco Products and Alcoholic Drinks” adopted on 22 June 1994 by the Government of the Republic of Lithuania (Records, 1994, Nr. 49-918); 8.2 Resolution No. 725 “On the Amendment to Resolution No. 725 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, Nr. 62-1227); 8.3 Section 1.2 of Resolution No.985 “On the Procedure of Regulation of Export and Import of Goods in the Republic of Lithuania” adopted on 14 October 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 81-1539); 8.4 Resolution No. 1169 “On the Amendment to Resolution No. 507 adopted on 22 June 1994 by the Government of the Republic of Lithuania” adopted on 23 November 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 92-1802); 8.5 Resolution No. 112 “On the amendment of Resolutions No. 507 adopted on 22 June 1995 and No. 985 adopted on 14 October 1994 by the Government of the Republic of Lithuania” adopted on 23 January 1995 by the Government of the Republic of Lithuania (Records., 1995, No. 9-198). Prime Minister Adolfas Ðleþevièius Minister of Finance Reinoldijus Ðarkinas APPROVED by Resolution No.1208 of 11 September 1995 of the Government of the Republic of Lithuania Procedure of Import of Tobacco Products and Alcoholic Drinks
- Business entities which have paid the established stamp tax, and have registered as tobacco products importers with the Customs Department under the Ministry of Finance (hereinafter referred to as Customs Department) and have been issued the certificate of a tobacco importer shall have the right to import tobacco products (codes according to the Combined Nomenclature of the EEC - 24.02-24.03) into the Republic of Lithuania.
- The right to import alcoholic drinks, including beer, (codes according to the Combined Nomenclature of the EEC - 22.03-22.08), into the Republic of Lithuania may be exercised by business entities which have been accorded this right by the Government of the Republic of Lithuania according to the established procedure.
- Label bands of the model approved by the Ministry of Finance must be attached on all packages of tobacco products (each packet, bag or other kinds of packaging) imported into the Republic of Lithuania (except for cigars, cigarillos, tobacco), and on all types of containers and packaging (bottles, packages and others) of alcoholic drinks (except beer and weak alcoholic cocktails in tins, souvenir alcoholic drinks in vials not exceeding 100 millilitres, Mass wine to be delivered to the bishopric curias of the Roman Church in Lithuania, and bulk alcoholic drinks and their raw materials imported into Lithuania according to the established procedure). The label bands must be stuck on the packages of imported tobacco products (except for beer, weak alcoholic cocktails in tins, souvenir alcoholic drinks in vials not exceeding 100 millilitres, Mass wine to be delivered to the bishopric curias of the Roman Church of Lithuania, and unbottled alcoholic drinks and their raw materials imported according to the established procedure) in a way that does not make it possible to open them without damaging the label band. If the packages of tobacco products are covered with cellophane, the label bands must be stuck on them under the cellophane. When it is required, the Ministry of Finance may change the procedure of sticking the label bands or introduce additional requirements. Label bands on tobacco products, confiscated or transferred to the benefit of the state, may be stuck on the cellophane. It is prohibited to sell imported tobacco products (except cigars, cigarillos, tobacco) and alcoholic drinks (except beer, weak alcoholic cocktails in tins, souvenir alcoholic drinks in vials not exceeding 100 millilitres, Mass wine to be delivered to the bishopric curias of the Roman Church of Lithuania, and unbottled alcoholic drinks and their raw materials imported according to the established procedure) or to keep them in stock rooms of commercial and catering companies and trading places without label bands or with label bands of the old model.
- It is prohibited to import tobacco products (except cigars, cigarillos, tobacco) and alcoholic drinks (except beer, weak alcoholic cocktails in tins, souvenir alcoholic drinks in vials not exceeding 100 millilitres, Mass wine to be delivered to the bishopric curias of the Roman Church of Lithuania, and unbottled alcoholic drinks and their raw materials imported according to the established procedure) without label bands. This requirement shall not be applied to tobacco products and alcoholic drinks imported to be sold in duty free shops, to replenish the stocks of vessels and aircraft, to be received by diplomatic missions of foreign states to the Republic of Lithuania, to tobacco products and alcoholic drinks brought into Lithuania by passengers, not exceeding the quantities established by the Government of Lithuania, and also to alcoholic drinks which are brought into the Republic of Lithuania to be exhibited at exhibitions according to individual permissions issued in compliance with the procedure established by the Government of the Republic of Lithuania.
- Tobacco products (except for cigars, cigarillos, tobacco) may be imported only with label bands of the required model for tobacco products, stuck on by their manufacturers - foreign business entities- themselves. It is prohibited to stick label bands on imported tobacco products on the territory of the Republic of Lithuania (including the customs warehouses), except in cases provided for in Item 7 hereof. Alcoholic drinks without label bands may be brought in only by enterprises which have the right to import alcoholic drinks, but these drinks must be kept in their own closed customs warehouses. Label bands may be stuck on the containers and packages (bottles, packages and other kinds of packaging) of these alcoholic drinks only within the said warehouses. Alcoholic drinks may be imported with labels which have been stuck on abroad or in the closed customs warehouses, founded by enterprises possessing the right to import alcoholic drinks.
- Labels shall be issued to business entities, possessing the right to import tobacco products and alcoholic drinks, by the Customs Department. It is prohibited to sell or otherwise transfer the acquired label bands to other business entities or individual natural persons. If alcoholic drinks are marked by label bands in a customs warehouse, label bands shall be issued to the importers only after they have paid the customs duty, excise and value added tax on the alcoholic drinks which they intend to import to the appropriate bank account of the Department of Customs. If alcoholic drinks are marked with label bands abroad, labels shall be issued to the importers after they have paid the customs duty and excise on the alcoholic drinks which they intend to import to the appropriate bank account of the Department of Customs. Label bands for marking alcoholic drinks stored in customs warehouses shall be issued on the presentation of invoices indicating the names of the alcoholic drinks and the size and number of their containers. Label bands may be issued to importers no more often than six times a month. Customs offices are obliged to check the number of label bands issued according to the invoices presented. Label bands to importers of tobacco products shall be issued after they have paid he customs duty and excise on the tobacco products which they intend to import to the appropriate bank account of the Department of Customs according to the number of label bands to be issued. On the presentation of the customs declaration on the imported alcoholic drinks and tobacco products, the customs duties and taxes will be recalculated, if required, according to the duty and tax rates effective as of the date of the declaration. Orders for label bands must be placed with the Department of Customs by importers in advance. Orders shall be taken and label bands shall be issued to importers according to the procedure established by the Department of Customs. The Department of Customs shall manage the accounting for tobacco product and alcoholic drink label bands ordered, issued and paid for in separate accounts maintained for each individual importer (in a separate ledger) and shall present an appropriate report to the Ministry of Finance in a form and procedure which has been established by the Ministry of Finance.
- Label bands shall be stuck on tobacco products and alcoholic drinks confiscated or transferred to the benefit of the State by city or district tax authorities together with the commercial enterprises, parties to the contract on the sale of the products confiscated or transferred to the benefit of the State. City (district) state tax authorities shall be supplied with tobacco product and alcoholic drink label bands by the Department of Customs. Sale of tobacco products and alcoholic drinks confiscated or transferred to the benefit of the State is permitted only on the basis of permits, issued according to the established procedure, which confirm that the alcoholic drinks are of suitable quality and the quantity of substances harmful to health in the tobacco products does not exceed the established limits. To sell tobacco products confiscated or transferred to the benefit of the State without label bands is permitted only shops located in institutions under the subordination of the Department of Corrective Labour within the framework of the Ministry of Internal Affairs.
- Business entities in breach of this procedure shall be deprived of the right to import tobacco products and alcoholic drinks as well as to engage in wholesale and retail trade in alcoholic drinks. The right to import tobacco products and alcoholic drinks as well as to engage in wholesale and retail trade in alcoholic drinks may be restored to these business entities no sooner than after one year since the date of the deprivation of this right. ___________________________