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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. 1610 On The Approval of the Order of Customs Transit Clearance Procedure Vilnius, 22 December 1995 Enacting the Law on Customs of the Republic of Lithuania and targeting at regulating customs transit procedure, the Government of the Republic of Lithuania r e s o l v e s: 1. To approve the order of Customs transit clearance procedure (attached). 2. To establish that the second, third, and fourth passages of paragraph 16 of the Customs Transit Clearance Procedure approved by the present Resolution shall be valid till 1 April 1996. 3. To recognize as invalid: 3.1. paragraph 1 of Resolution No. 170 "On The Approval of Customs Transit Clearance Procedure" adopted on 2 February 1995 by the Government of the Republic of Lithuania (Records, No. 12-290, 1995); 3.2. Resolution No.576 "On Partial Amendments to Resolution No. 170 "On The Approval of the Order of Customs Transit Clearance Procedure" adopted on 2 February 1995 by the Government of the Republic of Lithuania" adopted on 21 April 1995 by the Government of the Republic of Lithuania (Records, No. 35-871, 1995). 3.3. paragraph 4 of Resolution No. 783 "On Import and Export Terminals (Warehouses for Temporary Storage of Goods)" adopted on 7 June 1995 by the Government of the Republic of Lithuania (Records, No. 49-1192, 1995). 3.4. Resolution No. 828 "On Partial Amendments to Resolution No. 170 "On The Approval of Customs Transit Clearance Procedure" adopted on 2 February 1995 by the Government of the Republic of Lithuania" adopted on 14 June 1995 by the Government of the Republic of Lithuania (Records, No. 51-1258, 1995). 3.5. Resolution No. 1197 "On Partial Amendments to Resolution No. 170 "On The Approval of the Order of Application of Customs Transit Clearance Procedure" adopted on 2 February 1995 by the Government of the Republic of Lithuania" adopted on 7 September 1995 by the Government of the Republic of Lithuania (Records, No. 75-1758, 1995). 3.6. Paragraph 4 of Resolution No. 1402 "On Partial Amendments to Some Resolution of the Government of the Republic of Lithuania" adopted on 31 October 1995 by the Government of the Republic of Lithuania (Records, No. 91-2047, 1995). Prime Minister Adolfas Ðleþevièius Minister of Finance Reinoldijus Ðarkinas APPROVED by Resolution No. 1610 of 22 December 1995 of the Government of the Republic of Lithuania The Order of Customs Transit Clearance Procedure 1. The terms used in the present Resolution shall have the following meaning: 1.1. "customs transit" - customs procedure under which goods are transported under customs control from the customs office to another office; 1.2. "office of departure" - any customs office at which a customs transit procedure commences; 1.3. "office of destination" - customs office at which a customs transit procedure is terminated; 1.4. "transshipment" - customs procedure under which goods are transferred under customs control from one means of transport onto another means of transport, and customs procedure under which part of goods transported by means of transport are unloaded and additional goods are loaded into means of transport; 1.5. "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 goods specified in customs declaration; 1.6. "declarant" - the person who signs goods declaration or in whose name it is signed; 1.7. "customs control" - inspection of goods, documents, activities of the economic entities arising from 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 whose enforcement is under the customs responsibility; 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 goods declaration. 1.9. "the implementing agent of customs transit clearing" - the person who binds himself\herself to the customs to carry out requirements applied to goods under customs transit procedure; 1.10. "means of transport" - any vessel (including lighters and barges, whether or not shipborne, and hydrofoils, hovercraft); aircraft; road vehicle (including trailers, semi-trailers and combinations of vehicles); railway wagons; 1.11. "transport unit" - containers, having internal volume of one-cubic metre or more; road vehicle, including trailers and semi-trailers; railway wagons; barges, lighters and other vessels suitable for use on inland waterways; 1.12. "import and export duties and taxes" - customs duties and all other duties (excise and value added tax) which are collected on or in connection with the import or export of goods excluding charges for services rendered. 1.13. "customs surveillance" - a package of measures the enforcement of which is under the customs responsibility and which are applied by the customs according to the laws and other regulatory provisions of the Republic of Lithuania; 1.14. "deposit" - a sum of money lodged with the customs ensuring that bond of obligations arising from the customs procedure applied to goods is fulfilled; 1.15. "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, arising from the customs procedure to the customs, will be fulfilled; surety of the banking institution or any other binding surety in due written form to the satisfaction of the customs. 2. Customs clearance procedure may be applied to any goods transported from the office of departure to the office of destination, except for the goods in transit prohibited from transportation across the territory of the Republic of Lithuania. In cases prohibiting and limiting transit of goods as provided by laws and other regulatory provisions of the Republic of Lithuania, goods in transit may be transported upon submission of permits to the customs issued according to the procedure established by laws and other regulatory provisions, or after requirements of goods in transit are fulfilled. Besides, customs clearance procedure is applied to the imported goods transferred from the customs office on the border crossing point to the customs office within the customs territory of the Republic of Lithuania, while the exported goods are transferred from the customs office within the customs territory of the Republic of Lithuania to the customs office on the border crossing point, also to goods transported from foreign countries to the duty free shops in the territory of the Republic of Lithuania or delivered as goods in stock to foreign vessels and aircraft. If, due to prohibitions or limitations applied to goods in transit, the customs transit procedure cannot be cleared, goods, upon the decision of the person enjoying the right of disposing or transporting these goods, are to be subject either to the other customs procedure, or transported back abroad, or passed onto the state, or destroyed under the customs surveillance. 3. All goods transported in compliance with the customs transit procedure are to be declared according to the Provisions of Goods Declaration and Customs Control approved by the Customs Department under the Ministry of Finance (thereafter referred to as Customs Department). Legal and natural persons, enjoying the right of disposing or transporting goods, have the right to declare goods 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). Customs has the right to require that declarant submit documents testifying to his\her right to have at his\her disposal goods (transport thereof) or to his\her representation of the person enjoying the right to declare goods. 4. Goods under customs transit procedure are to be declared in a due written form upon presentation of the declaration and documents attached in due form to the customs office of departure. In the events when goods are transported by railway transport accompanied by SMGS invoice, by road vehicles accompanied by CMR invoice or TIR Carnets, as well as other customs, commercial and transport documents containing information required by the customs, customs transit procedure is cleared in compliance with the order of the Simplified Customs Transit Clearance Procedure established by the Customs Department. Small consignments which value does not exceed 3000 litas may be also subject to the Simplified Customs Transit Clearance Procedure established by the Customs Department. This simplified procedure shall not be applied to consignments containing goods subject to import or export prohibitions and limitations. 5. The declarant submitting goods to the customs transit procedure must specify the implementing agent (carrier) of the customs transit procedure, which in the customs declaration or in any other document submitted to the customs transit procedure undertakes a bond to fulfill requirements laid down in the laws and regulatory provisions of the Republic of Lithuania arising from customs transit procedure applied to goods. The implementing agent (carrier) of the customs transit procedure is responsible for the delivery of goods to the office of destination in accordance with the established terms. 6. Goods, transported according to the customs transit procedure in accordance with the established terms, are exempted from import and export customs duties and taxes. 7. While transporting goods subject to customs transit procedure, a deposit is lodged according to the established procedure which is not less than the sum of import customs duties and (

  1. or)the taxes applied to these goods (in the event of transit across the customs territory of the Republic of Lithuania), or not less than the sum of export customs duties and (
  2. or)taxes applied to these goods (in the event of transit outside the customs territory of the Republic of Lithuania), or a security is provided for the appropriate sum of the customs duties and taxes in accordance with the procedure established by the Government of the Republic of Lithuania. The implementing agent (carrier) chooses one of a possible forms of deposit or security. If goods in free circulation within the customs territory of the Republic of Lithuania are exported and transported according to the customs transit procedure from the inland customs office in the customs territory of the Republic of Lithuania to the customs office on the state border crossing point, the sum of the deposit lodged or security provided shall be not less than the sum of the excise applied for these goods and (
  3. or)value added tax. In compliance with the procedure established by the Customs Department a security or a deposit may be applied for several customs transit operations carried out consecutively. Securities (deposits) are provided (lodged) and returned according to the established order of Procedure of Security (Deposit) Issuance (Lodging) and Withdrawal thereof by the Customs Department. The security system established by the Customs Convention on International Transport of Goods under the cover of TIR Carnets (Geneva, 14 November, 1975) is applied to goods that in the course of transportation are subject to the customs transit procedure under the cover of TIR Carnets, and shall apply to alcohol beverages and tobacco products that in the course of transportation are subject to customs transit procedure under the cover of TIR Carnets with the inscription of "TOBACCO ALCOHOL". If goods, subject to the customs transit procedure are transshipped from one means of transport into another means of transport without unloading them from a road vehicle (including trailers, semi-trailers and combinations of vehicles) or containers, are transported under cover of TIR Carnets, the security system, as established by the Customs Convention on International Transport of Goods under cover of TIR Carnets (Geneva 14 November 1975), shall also apply if the aforementioned goods are transported by roads only as part of their route. The following goods are transported under cover of TIR Carnets with the inscription "TOBACCO ALCOHOL": undernatured ethyl alcohol of an alcoholic strength by volume not less than 80% (code according to the Combined Goods Nomenclature of the EEC - 2207.10); undernatured ethyl alcohol of an alcoholic strength by volume less than 80%; vodka, liqueurs and other spirituous beverages; compound alcoholic preparations used for the manufacture of beverages (code according to Combined Goods Nomenclature of the EEC - 22.08); cigars, including cheroots and cigarillos of tobacco (code according to Combined Goods Nomenclature of the EEC - 2402.10); cigarettes with tobacco (code according to Combined Goods Nomenclature of the EEC - 2402.20); smoking tobacco, whether or not containing tobacco substitutes in any proportion (code according to Combined Goods Nomenclature of the EEC - 2403.10); Security system established in the Customs Convention on the International Transport of Goods under cover of TIR Carnets (Geneva, 14 November 1975) shall not be applied to the aforementioned goods transported under cover of TIR Carnets without inscription "TOBACCO ALCOHOL". 8. While formalizing customs transit clearance procedure at the office of departure, the customs takes all the necessary measures to enable at the office of destination to identify goods and all operations carried out therewith without the customs sanctions. Goods presented to the customs transit procedure are inspected only in the event of suspicion that their transportation breaches the laws and other regulatory provisions of the Republic of Lithuania. 9. Transport units used for transporting goods are to be impressed with customs seals, if they are constructed and equipped in the following way: custom seals may be impressed on transport units in a simple and reliable way; goods shall not be taken from the sealed transport unit or put into it without breaching customs seal or without leaving any noticeable marks on the outside of the transport unit; there are no cavities to hide goods; all locations for the placement of the transported goods are freely accessible for the customs control. Suitability of transport units for transporting goods under the customs seal is recognized by the international agreements, laws, other regulatory provisions of the Republic of Lithuania and according to the procedure established by the Customs Department. If the requirements of goods security are met, the customs has the right to seal transport units, which according to the established order, are recognized as unsuitable to transport goods under the customs seal. Goods, indicated in this procedure and specified by the Customs Department, can be transported only by transport units subject to the customs transit procedure which are suitable to transport goods under the customs seal. To establish that the seals can be impressed and the identification code can be affixed on labeled goods, goods can be described in detail (specification of goods done while inspecting them and registering inspection results, drawings and photographs are attached to the customs declaration or any other document used for formalization of customs clearance procedure), specimens or samples of goods can be taken in order to identify goods and all operations carried out without sanctions provided by the customs when goods are transported by transport units which can not be reliably sealed with the customs seal. 10. The seals and identification codes affixed by the customs institution must be indicated in the customs declaration or other documents used by the customs in the course of an official customs transit registration procedure. When, in the process of goods control, the customs seal and the identification code is removed, the customs seal and the identification code affixed anew must be specified in the customs declaration or another document, attached to the transported goods, used by the customs in the course of making an official registration of the customs transit procedures. 11. According to the international agreements with the customs administration of other states or at their own discretion, the customs, while carrying out the customs transit procedures, has the right to recognize the affixed seals or identification codes of other customs institutions of other states. In these cases the seals and identification codes, affixed by other customs institutions of other states, are treated with the equal implications and security as the seals and identification codes affixed by the customs institutions of the Republic of Lithuania. 12. Non-ferrous metals, their alloys, waste material and scrap (codes according to the Combined Goods Nomenclature of the EEC - 74.01-81.12, 8544.11), alcohol drinks including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03 - 22.08), also tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90) in transit are transported by roads across the customs territory of the Republic of Lithuania by closed vehicles under the leaden customs seal only and only with the police escort (except in those cases when goods are transported under cover of TIR Carnets and goods under cover of TIR Carnets with the inscription TOBACCO ALCOHOL specified in Paragraph 7 of this procedure). The implementing agent (the carrier) of the customs transit procedure pays for the police escort. Road transit across the customs territory of the Republic of Lithuania of automobile gasolene and diesel fuel (codes according to the Combined Goods Nomenclature of the EEC - 2710.00.27.0-2710.00.36.0, 2710.00.69.0), with the exception of A-95 and higher octane engine gasolene and "City type" diesel fuel, as established by regulations issued by the Ministry of Finance and the Ministry of Energy, shall be prohibited. Transit carriage of alcoholic beverages, including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03-22.08) by rail across the customs territory of the Republic of Lithuania shall take place in covered wagons and tank-cars and containers; tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90), non-ferrous metals, their alloys, waste, and scrap (codes according to the Combined Goods Nomenclature of the - 74.01-81.12, 8544.11) only in covered wagons and containers, whereas if their unit mass exceeds 500 kilograms or when due to their measurements or being in bulk they cannot be loaded into covered wagons, also in half-wagons; petrochemicals (codes according to the Combined Goods Nomenclature of the EEC - 2710.00.21.0, 2710.00.27.0 - 2710.00.36.0, 2710.00.37.0, 2710.00.39.0, 2710.00.45.0, 2710.00.51.0, 2710.00.69.0, 2710.00.74.0, 2710.00.76.0, 2710.00.87-2710.00.98.0) - only in covered wagons and tank-cars and containers. Such wagons and containers must be sealed with the leaden seals of the sender and (
  4. or)the customs and transported only when escorted with the paramilitary guards of the state enterprise "Lietuvos geleþinkeliai". Transit carriage of automobile gasolene and diesel fuel (codes according to the Combined Goods Nomenclature of the EEC - 2710.00.27.0 - 2710.00.36.0, 2710.00.69.0) by rail across the customs territory of the Republic of Lithuania shall be transported only by a separate freight train joined together by the sender of goods outside the territory of the Republic of Lithuania and, upon receipt of special permits by the Ministry of Transport of the Republic of Lithuania issued according to the procedures established in agreement with the Border Police Department under the Ministry of the Interior and Customs Department, in separate trains joined together for this purpose in border-area railway stations of the Republic of Lithuania, or in lined-up tank-cars in mixed trains. Transit across the customs territory of the Republic of Lithuania of waste and scrap of precious metals (codes according to the Combined Goods Nomenclature of the EEC - 71.12) shall take place only in covered containers, sealed with the leaden customs seals and only when escorted by the guards of the Security Police Board under the Ministry of the Interior of the security officials of the Police Department, in accordance with rules established by the Ministry of Finance in agreement with the Ministry of the Interior and the Customs Department. In admitting goods for guarding and passing them over to other relevant entities, officials (employees) vested with the duty to secure the protection of such goods shall sign the customs declaration or any other document used by the customs in clearing the customs transit procedure, and shall be responsible for the delivery of such goods from the office of departure to the office of destination. Transit carriage of non-ferrous metals across the customs territory of the Republic of Lithuania to and from the Kaliningrad District of the Russian Federation shall take place in accordance with these regulations and Resolution No. 646 adopted on 24 August 1993 by the Government of the Republic of Lithuania. During the transit of goods under police escort, a deposit shall also be paid or the security of the banking or insurance institution shall be lodged. 13. Goods carried under the customs transit procedure by road vehicles shall be delivered to the office of destination no later than after five working days from the beginning of clearance procedure at the office of departure, and not later than seven working days (not including rest days and public holidays) after they are carried by other means of transportation. Alcoholic beverages, including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03-22.08), tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90) carried by road vehicles under the customs transit procedure shall be delivered to the office of destination no later than after two working days (not including rest days and public holidays) from the beginning of the clearance procedure at the office of departure. Petrochemicals (codes according to the Combined Goods Nomenclature of the EEC - 2710.00.21.0, 2710.00.27.0 - 2710.00.36.0, 2710.00.37.0, 2710.00.39.0, 2710.00.45.0, 2710.00.51.0, 2710.00.69.0, 2710.00.74.0, 2710.00.76.0, 2710.00.87.0 - 2710.00.98.0) carried under the customs transit procedure by rail escorted by the paramilitary guards of the state enterprise "Lietuvos geleþinkeliai" shall be delivered to the office of destination no later than after five working days (not including rest days and public holidays) and from the beginning of the clearance procedure at the office of departure. The customs may establish a shorter period of customs transit on the basis of the terms of goods transportation. Due to force majeure (bad weather, natural disasters, breakdown of means of transport, fuel shortage, accident, illness of driver) the time for the customs transit procedure (provided it has not expired) may be extended, upon receipt of a written request from the implementing agent (carrier) of the customs transit procedure, by the head of the customs office for a period up to 15 days, and for a period exceeding 15 days (due to other force majeure or upon expiration of the term for the customs transit procedure), by the Customs Department. Police officers present during the registration of an accident or breakdown of the means of transport shall sign and make appropriate marks in the customs declaration or other documents used by the customs in clearing the customs transit procedure. The time required to tranship goods shall be calculated into the time for the customs transit procedure (with the exception of cases established in Paragraph 16 of these regulations). In extending the time period for the customs transit procedure, due consideration shall be given to the circumstances of the transshipment of goods from one means of transport to another. 14. Taking into consideration the terms of goods transportation, the customs shall have the right to establish the routes for the transportation of goods according to the customs transit procedure. Road transit of non-ferrous metals, their alloys, waste and scrap (codes according to the Combined Goods Nomenclature of the EEC - 74.01-81.12, 8544.11), alcoholic beverages, including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03-22.08), tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), and sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90) under police escort shall proceed along the routes established by the Board of Police Guard of Police Department, Ministry of the Interior, or else, by routes established by the customs. Customs-established routes or office of destination may be altered only with the consent of the customs. If the implementing agent (carrier) wishes to change the office of destination (including change of the receiving agent or receiving country) or the route established by the customs authorities, the implementing agent of the customs transit procedure (carrier) shall submit to the customs authorities documents confirming that such change is necessary (the receiving agent refused to receive goods, the sender instructed another carrier to carry the said goods, the state of the goods or the terms of goods transportation have changed, etc.). Alcoholic beverages, including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03-22.08), tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), and sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90) shall be carried by road transport only across the following border crossings of the Republic of Lithuania: Kalvarijos, Klaipëda trade port, Klaipëda terminal, Kurðiai (international sea ferry), Medininkai, Panemunë, Saloèiai as well as Palanga international airport. The office of destination of goods (including change of receiving agent or receiving country) or the customs-established route may be changed only when goods are returned to sender. 15. Goods carried across the customs territory of the Republic of Lithuania under the customs transit procedure may be transhipped from one means of transport to another (as well as a part of the goods unloaded or additional goods loaded) at the office of departure, office of destination or any other place established by the customs or acceptable to the customs, under due supervision of the customs officials. In cases established by the laws or regulatory provisions of the Republic of Lithuania, when prohibitions or restrictions apply to the transshipment of goods, goods may be transhipped only upon submitting to the customs a respective permit issued by a state institution vested with such powers in due manner, at a place or at a time established by the respective state institution or only in the presence of representatives (officials) of the respective institution vested with such powers. Transshipment of transit alcoholic beverages, including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03-22.08), tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), and sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90), with the exception of such transshipment of these goods that takes place without their unloading from the means of road vehicle or containers, may take place only on the territories of Klaipëda State seaport, "Draugystë", Klaipëda, Ðeðtokai railway stations, and Palanga international airport and only when furnishing and refurnishing the cargo of a ship or an airplane. Transshipment of the aforementioned goods elsewhere may take place only in the event of an accident, car accident, or under other highly unfavourable circumstances. The above transit goods as well as transit non-ferrous metals, their alloys, waste and scrap (codes according to the Combined Goods Nomenclature of the EEC - 74.01-81.12, 8544.11) that are carried across the customs territory of the Republic of Lithuania by road vehicles under police escort may be transshipped only in the presence of police officials who shall sign and make appropriate marks in the customs declarations or other documents used by the customs authorities in customs transit clearance procedure (with the exception of cases specified in Paragraph 16 thereof). 16. Goods carried under the customs transit procedure may also be transhipped (the cargo may be furnished or refurnished) in export-import terminals (in temporary bonded warehouses) according to the procedure established by the Government of the Republic of Lithuania. Transit goods that are transhipped in the customs-supervised warehouses of international airports and railway stations may be stored there until the furnishing of the cargo is completed, but no longer that one month, as is established by the Customs Department. Transit goods transhipped at Klaipëda international seaport may be stored in the customs-supervised port warehouses until the furnishing of the ship freight is completed, but no longer than three months, as established by the Customs Department. Transit alcohol beverages, including ethyl alcohol (codes according to the Combined Goods Nomenclature of the EEC - 22.03-22.08), as well as tobacco products (codes according to the Combined Goods Nomenclature of the EEC - 24.02-24.03), and sugar (codes according to the Combined Goods Nomenclature of the EEC - 17.01, 1702.30, 1702.40, 1702.90) reloaded at Klaipëda international seaport, may be stored by Klaipëda sea cargo company in the customs-supervised warehouse No. 4 of this port for no longer than ten days. Storing of the above transit goods in other warehouses of Klaipëda international seaport and warehouses of international airports and railroad warehouses shall be prohibited. During the transshipment of goods from one means of transport to another, operations required to improve their transportation (repackaging, labelling, putting in order) may be carried out upon receipt of a respective permit from the customs. 17. To complete the customs transit procedure, goods shall be delivered to the office of destination over a set period of time (during which they cannot be exchanged, used, or processed) with appropriate identification marks and intact customs seals in place. If goods are not carried outside the customs territory of the Republic of Lithuania, an appropriate customs declaration shall also be submitted. The latter shall specify the customs procedure chosen (if the deadline of submitting the customs declaration has not been postponed in the manner specified) or else customs duties and taxes shall be calculated for such goods. If such documents submitted to the customs lack information on the precise classification of goods according to the Combined Goods Nomenclature of the EEC and such goods cannot be inspected, customs duties and taxes shall be calculated according to the highest tariffs applicable for the given description of goods. In the event of accident or other unforeseen circumstances taking place during the course of the customs transit procedure, the nearest customs office shall be contacted immediately. 18. Upon completion by the implementing agent of the customs transit procedure (carrier) of all obligations undertaken with regard to the customs transit procedure applied for the goods, the customs shall return the deposit or else shall terminate the validity of given security. 19. Import or export taxes and duties on goods which fall under the customs transit procedure shall not be applied when the implementing agent of customs transit procedure (carrier) submits to the customs documents attesting that the goods were destroyed, lost or damaged due to an accident or force majeure, or when such goods went bad due to their character (perishable goods). The remainder of such goods may be imported by clearing the imports for domestic consumption customs procedure and paying import duties and taxes established for such goods at the time of submitting the imports declaration to the customs; take them outside the country; transfer them under the state authority, whereby imports duties and taxes for such goods shall be lifted; under the supervision of the customs office, destroyed at the expense of the implementing agent of the customs transit procedure (carrier) or another interested person. In order to import remaining parts or materials, imports for domestic consumption procedure shall be cleared and respective import duties and taxes shall be paid as established at the time their import declaration was submitted to the customs; exported, by clearing the irrevocable export customs procedure and paying respective export duties and taxes, established for such goods at the time of submitting the export declaration for such goods to the customs (in the cases of the transit of exportable goods and transit ouside the customs territory of the Republic of Lithuania). 20. Customs transit procedure for live animals, perishable goods, goods for diplomatic missions, humanitarian (charity) and special assistance goods, shall be given priority clearance. 21. Legal and natural entities violating the implementation of the customs transit procedure shall be liable to the laws of the Republic of Lithuania. ________________________

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