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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. 1313 On Partial Amendments to Resolution No. 302 "On Excises" Adopted by the Government of the Republic of Lithuania on 25 April 1994 Vlinius, 5 October 1995 The Government of the Republic of Lithuania r e s o l v e s:

  1. Partly amending Resolution No. 302 "On Excises" adopted by the Government of the Republic of Lithuania on 25 April 1994 (Records, 1994, No. 31-560, No. 36-658, No. 55-1077, No. 61-1206, No. 85-1615; 1995, No. 51-1254, No. 65-1611) to lay down a new edition of the excise tariffs approved by the said resolution (attached).
  2. This Resolution enters into force from 1 November
  3. Prime Minister Adolfas Ðleþevièius Minister of Finance Reinoldijus Ðarkinas APPROVED by Resolution No. 302 of 25 April 1994 of the Government of the Republic of Lithuania (edition of Resolution No. 1313 of 5 October 1995 of the Government of the Republic of Lithuania) Excise Tariffs (by per cent of taxable value *) _____________________________________________________________________ Commodity Code Tariff _____________________________________________________________________
  4. Undenaturated ethyl alcohol 220710000; 40, but not less and other spirituous beverages, 22.08** than 0.25 Lt per 1 % excluding meads, champagne, of an alcoholic wine and beer strength by volume in litre
  5. Meads 2208.90691 40, but not less than 0.2 Lt per 1 % of an alcoholic strength by volume in litre
  6. Wine of an actual alcoholic 220421210- 25, but not less strength by volume not exceeding 220421290; than 0.12 Lt per 1 % 13 % vol and other fermented 220429210- of an alcoholic beverages 220429290; strength by volume 2204.30; 22.06 in litre
  7. Wine and vermouth of an 220421310- 40, but not less actual alcoholic strength by 220421490; than 0.15 Lt per 1 % volume exceeding 13 % vol but 220429310- of an alcoholic not exceeding 18 % vol 220429490; strength by volume 220510100; in litre 220590100
  8. Wine and vermouth of an 220421510- 40, but not less actual alcoholic strength by 220421900; than 0.25 Lt per 1 % volume exceeding 18 % vol 220429510- of an alcoholic 220429900; strength by volume 220510900; in litre 220590900
  9. Champagne and wine 2204.10; 25, but not less of increased pressure 220421100; than 0.25 Lt per 1 % 220429100 of an alcoholic strength by volume in litre
  10. Beer 22.03 15, but not less than 0.4 Lt per litre
  11. Cigarettes with filters: imported and made 240220000 20, but not less in Lithuania cigarettes than 10 Lt per of the highest class 1000 units cigarettes of a lower class 240220000 20, but not less made in Lithuania ("Kaunas", than 8 Lt per "Klaipëda", "Kastytis", 1000 units "Armada" and others)
  12. Cigarettes without filters 240220000 20, but not less than 5 Lt per 1000 units
  13. Packed smoking tobacco 240210000; 50 and other tobacco products 240290000; 24.03****
  14. Motor fuel/petrol 271000260; 33, but not less 271000270; than 400 Lt per 271000290; ton***** 271000320; 271000340; 271000360; 271000370
  15. Kerosene, jet fuel, 271000510; 25, but not less gas oils (diesel fuel), 271000550; than 190 Lt per liquid furnace oil, 271000690; ton***** excluding residual oil 271000740; 271000760
  16. All Lubricating oils 271000870; 8, but not less 271000890; than 180 Lt per 271000920; ton 271000940; 271000960; 271000980
  17. Chocolate and other 1806.20.0.0- 10 food preparations containing 1806.20.80.0; cocoa, excluding cocoa powder 1806.31.-1806.90 and products containing less than 18 % of cocoa mass paste
  18. Coffee 09.01 10
  19. Articles of jewelry and 71.13; 71.14; 10 parts thereof, of precious 71.16 metals or of metal clad with precious metal, articles of goldsmiths' and silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal, articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed)
  20. Motor cars, not older than ex.87.13 15 from the price, 5 years, when the price of a new exceeding the basic car exceeds the maximum maximum tax-free tax-free price - 60 th. lt., price - 60 th. Lt. excluding special purpose motor vehicles
  21. Electrical energy 271600000 1
  22. Erotic and violence ex. 49.01; 50 propagating printed matter ex. 49.02 ____________________________ * The taxable value shall be: Sale price free of excise tax and value added tax of goods produced in the Republic of Lithuania; Customs value, including duties, of imported goods. ** Codes are presented according to the Combined Nomenclature of the European Economic Communities. *** Excise tax- 0.2 Lt per liter - shall be levied on beer produced and realised by each Lithuanian beer manufacturing company producing 100 th.decaliters per year. **** Excise tax shall not be levied on tobacco imported according to code 2403.10.90.0 by the joint stock company “Philip Morris Lietuva”. ***** Absolute excise tariffs (in Lt per ton) shall be applied to oil products produced in the joint stock company “Maþeikiø nafta”. From 1 August 1995 excise tax is not levied on jet fuel (code 271000550) imported by the specific joint stock companies “Lietuvos Avialinijos” and “Lietuva” and purchased from the joint stock company “Maþeikiø nafta”. Note. If, in terms of excise duty a car is assigned to an expensive car type, the declared price of an imported car is less than the base price of a new car, the maximum tax free price is reduced proportionally, when a price component is calculated. For example, base price of a new car is 80 th. Litas, price declared is 35 th. Litas, a taxable price component is 35 - (35 : 80 x 60) = 8,75 th.Lt.

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