← Lietuva

Translation from Lithuanian

Translation from Lithuanian Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1202 On the Approval of the List of Goods Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months Vilnius, 15 October 1996 The Government of the Republic of Lithuania r e s o l v e s:

  1. To approve the appended: 1.
  2. List of medicaments (including veterinary medicaments), medical goods, medical machinery, equipment and raw material used for the manufacture of medicaments and other goods exempt from value added tax on their import and sale on the local market; 1.
  3. List of goods with the production cycle exceeding six months.
  4. To establish that: 2.
  5. Exemption from value added tax on raw material imported for local consumption and purchased for the manufacture of medicaments included in the list specified in paragraph 1.
  6. is applied to only those enterprises which are holders of permits (licences) allowing to engage in pharmaceutical activities which are issued according to the procedure established by the Government of the Republic of Lithuania and the copies of which are submitted to the customs institutions or to persons who trade in the above mentioned raw material; 2.
  7. An importer (a purchaser) apart from value added tax for goods, which are imported for local consumption or purchased on the local market and are listed in paragraph 1.1., and which are used for multiple purpose (these goods are marked with a letter P in the list), shall submit to the customs institution (sellers of goods) a single-use certificate (according to the form attached) which allows a customs institution (a seller of goods) to exempt an importer or purchaser of goods from value added tax; 2.
  8. The State Tax Inspectorate under the Ministry of Finance upon the recommendation of either the Ministry of Health Care or the Ministry of Trade and Industry shall be allowed to adopt a decision to exempt from value added tax equipment for medicaments not included in paragraph 1.
  9. of the list mentioned above, and shall be allowed to produce and issue a certificate mentioned in paragraph 2.2; 2.
  10. In cases defined in paragraph 2.
  11. the Ministry of Health Care and the State Veterinary Service (if goods fall under the sphere of its regulation) shall also be allowed to issue certificates specified in paragraph 2.2, while the State Tax Inspectorate under the Ministry of Finance shall issue certificates in cases specified in paragraph 2.
  12. These certificates are considered as the basis for application of value added tax exemption. Persons who acquired raw material and equipment value added tax free and did not use them for medicaments or for production of taxable goods (for rendering services), also persons, who sold (transferred) raw material value added tax free to enterprises, which are not holders of permits (licences) allowing to engage in pharmaceutical activities which are issued according to the procedure established by the Government of the Republic of Lithuania, shall have to calculate sale value added tax by applying 18 per cent tariff on the basis of sale price (in the event of absence of evidence of realisation of goods, to calculate on the basis of purchase price). The tax calculated shall have to be paid to the budget not later than by the twenty fifth day of the following month.
  13. To recognize as invalid the following: 3.
  14. Resolution No. 331 “On the Approval of List of Goods and Services Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months” adopted on 8 March 1995 by the Government of the Republic of Lithuania (Records, 1995, No. 22-515); 3.
  15. Resolution No. 824 “On Partial Amendments to Resolution No. 331 “On the Approval of List of Goods and Services Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months” adopted on 8 March 1995 by the Government of the Republic of Lithuania” adopted on 14 June 1995 by the Government of the Republic of Lithuania (Records, 1995, No. 51-1255); 3.
  16. Resolution No. 1083 “On Partial Amendments to Resolution No. 331 “On the Approval of List of Goods and Services Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months” adopted on 8 March 1995 by the Government of the Republic of Lithuania” adopted on 3 August 1995 by the Government of the Republic of Lithuania (Records, 1995, No. 65-1621); 3.
  17. Resolution No. 1195 “On Partial Amendments to Resolution No. 331 “On the Approval of List of Goods and Services Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months” adopted on 8 March 1995 by the Government of the Republic of Lithuania” adopted on 7 September 1995 by the Government of the Republic of Lithuania (Records, 1995, No. 75-1757); 3.
  18. Resolution No. 1561 “On Partial Amendments to Resolution No. 331 “On the Approval of List of Goods and Services Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months” adopted on 8 March 1995 by the Government of the Republic of Lithuania” adopted on 13 December 1995 by the Government of the Republic of Lithuania (Records, 1995, No. 103-2309); 3.
  19. Resolution No. 781 “On Partial Amendments to Resolution No. 331 “On the Approval of List of Goods and Services Free from Value Added Tax and Goods with the Production Cycle Exceeding Six Months” adopted on 8 March 1995 by the Government of the Republic of Lithuania” adopted on 1 July 1996 by the Government of the Republic of Lithuania (Records, 1996, No. 64-1519). Prime Minister Mindaugas Stankevièius Minister of Finance Algimantas Kriþinauskas APPROVED by Resolution No. 1202 of 15 October 1996 of the Government of the Republic of Lithuania Medicaments (including veterinary medicaments), medical goods, medical machinery, equipment and raw material used for the manufacture of medicaments and other goods exempt from VAT on their import and sale on the local market Code of goods* Description of goods ex02.06 Edible offal of bovine animals, swine, sheep, goats horses, asses, mules, hinnies used for the manufacture of medicaments, fresh, chilled or frozen: 0402.29.11.0 special milk for infants in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10% 05.10 ambergris, castoreum, civet and musk; Spanish flies; bile, whether or not dried; glands and other animal products used for the manufacture of medicaments products, fresh, chilled, frozen or otherwise provisionally preserved ex06.03 funeral wreaths and baskets of flowers ex1108.12.00.0 maize starch used for the manufacture of medicaments ex1108.13.00.0 potato starch used for the manufacture of medicaments ex.08.10, ex08.13 berries used for the manufacture of medicaments ex09.09, ex09.10 parts of plants used for the manufacture of medicaments ex1204.00.90.0 linseed used for the manufacture of medicaments ex12.11(P) plants and parts of plants (including seeds and fruits), of a kind used primarily in pharmacy, fresh or dried, whether or not ground, whether or not powdered ex13.02 vegetable saps and extracts; pectic substances, pectinates and pectates, agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products used for the manufacture of medicaments ex1504.10 fats and oils and their fractions, of fish used for the manufacture of medicaments ex1505.90.00.0 lanolin used for the manufacture of medicaments Code of goods* Description of goods ex1506.00.00.0 animal fats and oils and their fractions used for the manufacture of medicaments ex15.09 olive oil used for the manufacture of medicaments ex1512.11.91.0 sunflower seed oil used for the manufacture of medicaments ex1515.30 castor oil used for the manufacture of medicaments ex1516.20.10.0 hydrogenated castor oil, so called ‘opal-wax’ used for the manufacture of medicaments ex1518.00 emulsifier used for the manufacture of medicaments ex1520.90.00.0 glycerol used for the manufacture of medicaments ex1522.00.31.0 soapstocks used for the manufacture of medicaments ex1701.11.90.0 sucrose used for the manufacture of medicaments ex1701.12.90.0 ex1702.10 lactose used for the manufacture of medicaments ex1702.30.51.0 chemically pure glucose (dextrose) used for the manufacture of medicaments ex1704.90.10.0 liquorice extract used for the manufacture of medicaments ex1704.90.55.0 throat pastilles and cough drops, registered with the State Register of medicines and medicinal substances of the Republic of Lithuania 1901.10.00.0 food preparations for infant use, put up for retail sale 2005.10.00.0 homogenized vegetables 2007.10 homogenized fruit preparations ex2102.10.90.0 beer yeast used for the manufacture of medicaments 2104.20.00.0 homogenized composite food preparations ex21.06** vitamins, vitamin intermixtures, food preparations containing vitamins, registered with the State Register of medicines and medicinal substances of the Republic of Lithuania ex21.06(P) special purpose medical food preparations for children, bearing a special purpose food preparation registration certificate of the Republic of Lithuania and used for medical nourishment: containing no proteins, non-glutinous food preparations, Neocate, mixtures for children prepared on a soya basis ex22.07(P) undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol, denatured ethyl alcohol and other denaturated spirits of any strength used in the health care system Code of goods* Description of goods ex23.09(P) multicomponent mixtures,containing vitamines, antibiotics, microelements and others (for example, premixes)used for prophylaxis and treatment of animal and bird diseases ex25.01(P) pure sodium chloride used for the manufacture of medicaments or as medical goods ex2503.90.00.0 sulfur used for the manufacture of medicaments ex2520.10.00.0(P) gypsum used in the health care system ex2526.20.00.0(P) powdered talc used in the health care system 27.01*** coal, briquettes and similar solid fuels manufactured from coal 27.02*** lignite (brown coal), whether or not agglomerated, excluding jet ex2707.99.19.0*** oil shale used as a furnace fuel 27.09*** crude petroleum oils and oils obtained from bituminous minerals ex2710.00.69.0*** furnace fuel for everyday use (TS 38.101656-87) 2710.00.74.0*** petroleum oils (residual oil, etc.) 2710.00.76.0*** 2710.00.77.0*** 2710.00.78.0*** ex2710.00.98.0*** residual oil M-100 27.11*** petroleum gases and other gaseous hydrocarbonates ex2714.90.00.0*** orimulsion ex27.12(P) vaseline, paraffin wax used for the manufacture of medicaments or as a medical goods ex chapter 28 (P) inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive metals or of isotopes used for the manufacture of medicaments or as medical goods ex chapter 29 (P) organic chemicals, used for the manufacture of medicaments or as medical goods chapter 30 pharmaceutical products ex3104.20(P) potassium chloride used for the manufacture of medicaments or as medical goods ex33.01 essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpination of essential oils; aqueous distillates and aqueous solutions of essential oils used for the manufacture of medicaments Code of goods* Description of goods 33.06 preparations for oral or dental hygiene (dentifrices and powders), including denture fixative pastes and powders ex3307.90.00.0 solutions for contact lenses and artificial eyes ex3407.00.00.0 preparations known as ‘dental wax’ or as ‘dental impression’ compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcinated gypsum or calcium sulphate) ex3503.00.10.0 gelatin used for the manufacture of medicaments 3507.90.00.0 enzymes 3701.10.10.0 photographic plates and film in the flat, sensitized, unexposed, of any material other than papers, paperboard or textiles, whether or not in packs, for X-rays and for medical, dental or veterinary use ex3702.10.00.0(P) photographic films in rolls, sensitized, unexposed, of any other material other than paper, paperboard or textiles for X-rays ex37.07(P) chemical preparations, developers and fixers ready for use for X- ray films and plates ex3802.10.00.0(P) activated carbon used in the health care system ex3805.10(P) gum, wood or sulphate turpentine used in the health care system ex38.07(P) wood tar used in the health care system ex3808(P) disinfectants, nematocides, rodenticides, acaricides used in the health care system 3821.00.00.0 prepared culture media for development of micro-organisms 3822.00.00.0 composite diagnostic or laboratory reagents, other than those of heading No 3002 or 3006 3823.90.91.0 products and preparations for pharmaceutical or surgical purposes ex3913.90.80.0(P) dextran for manufacture of sterile intravenous solutions 40.14 hygienic and pharmaceutical articles (including sheath contraceptives, teats, nipple shields and similar articles), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber 4015.11.00.0 surgical gloves 4401.10.00.0*** fuel wood ex4421.90.99.0 wooden coffins, temporary monuments ex48.03(P) single use napkin stock and similar paper used for sanitary purposes, lignin Code of goods* Description of goods 4818.40 sanitary towels, tampons, napkins, napkin liners and similar sanitary articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 49.01 printed books, brochures 49.02 newspapers and journals 4903.00.00.0 children's picture, drawing or colouring books 5208.11.10.0 woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m2, unbleached, for the manufacture of bandages, dressings and medical gauzes 5208.21.10.0 woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 100g/m2, for the manufacture of bandages, dressings and medical gauzes 5601.10 sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles of wadding ex5601.21- wadding; other articles of wadding for medical purposes 5601.29(P) ex5901.90.00.0(P) compressed oil cloth boarding used in the health care system 6115.93.10.0 stockings for varicose veins ex6212.20.00.0(P) hygienic girdles and panty-girdles ex6307.90.99.0(P) surgical masks of cotton, sanitary girdles ("Varitex, "Gibo" and others) ex6602.00.00.0 walking-sticks ex67.02 funeral wreaths, baskets of artificial flowers 7010.10.00.0 ampoules 7015.10.00.0 glasses for corrective spectacles ex7324.90.90.0 sanitary ware, urine collectors, spit basins of metal 8401.30.00.0*** fuel elements (cartridges) for nuclear reactors, non-irradiated (Euratom) ex8414.60.00.0(P) ventilating hoods for medical and veterinary use 8414.80(P) 8419.20.00.0 medical, surgical or laboratory sterilizers ex8419.89.80.0(P) kelvinators (freezers of a temperature not less than -80 C) used in the health care system ex8421.19.91.0(P) centrifuges of a kind used in laboratories of the health care system Code of goods* Description of goods ex8422.30(P) machinery for bottling sterile intravenous solutions ex84.24(P) mechanical appliances (whether or not hand-operated) for spraying disinfectants (hidropults, pulverizers and similar appliances) used in the health care system ex87.02 motor vehicles specially designed for the transport of disabled persons ex87.03 ambulance services, funeral carriages ex87.05 mobile medical units (medical or dental with surgical appliances), mobile radiological and other units ex87.05(P) special purpose motor vehicles with the disinfectant appliances used in the health care system 8713 invalid carriages, whether or not motorized or therwise mechanically propelled 8714.20.00.0 part and accessories of invalid carriages 9001.30.00.0 contact lenses 9001.40, 9001.50 spectacle lenses of glass or of other materials ex90.03(P) frames and mountings and their parts for corrective and protective spectacles ex90.04(P) corrective and protective spectacles ex9006.30.00.0(P) photographic cameras specially designed for medical or surgical examination of internal organs ex90.08(P) apparatus and equipment for X-ray examination ex90.10(P) equipment for the development of X-ray film, negatoscopes for X-ray examination ex90.11(P) compound optical microscopes used in the health care system ex90.12(P) microscopes other than optical microscopes; diffraction apparatus for use in the health care system ex90.16(P) balances for use in the health care system 90.18 instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 90.19 mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 90.20 other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Code of goods* Description of goods 90.21 orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability 9022.11.00.0 apparatus based on the use of X-rays for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus 9022.21.00.0 apparatus based on the use of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus 9022.30.00.0 X-ray tubes 9022.90.10.0 X-ray fluorescent screens and X-ray intensifying screens; antiscatter shields and grids 9025.11.91.0 clinical or veterinary thermometers, liquid-filled, for direct reading ex9025.19.91.0(P) electronic clinical or veterinary thermometers ex90.26(P) instruments and apparatus for checking quality of medicaments ex90.27(P) instruments and apparatus for blood, urine and other medical analysis ex9030.10.90.0(P) medical dosimeters ex94.01 special purpose furniture for disabled persons ex94.02 medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); parts of the foregoing articles ---------- * The codes of goods are provided according to the Combined Goods Nomenclature. After the new version of the Combined Goods Nomenclature entered into force, the references to the corresponding codes of goods shall be established in accordance with the correlation table of the interagency commission of the Combined Custom Tariffs and Use of Foreign Trade Statistics Nomenclature under the Customs Department ** vitamins, vitamin intermixtures, food preparations containing vitamins, registered with the State Register of medicaments and medical substances of the Republic of Lithuania may be classified under heading 30.04 until 31 December
  20. *** The VAT shall not be applicable to the said goods until 1 January
  21. _________________________ APPROVED by Resolution No. 1202 of 15 October 1996 of the Government of the Republic of Lithuania Goods with the production cycle exceeding six months Forage and edible grains of winter crops Winter rape Seeds of winter crops and leguminous vegetables Seeds of perennial grasses Seeds of fodder root plants Seeds of caraway Seeds of vegetables Saplings of stone-fruits, pomes and berries Seed of trees and shrubs Seedlings of trees and shrubs Saplings of trees and shrubs Carnivorous fur-bearing animals, coypus and furskins of nutria Ships ( codes according to the Combined Goods Nomenclature - 89.01, 89.02, 89.04) and floating docks _____________________________ form Ministry of CERTIFICATE (single use) approving the purpose of goods and providing the importer and the purchaser of goods with the right of exemption from the value added tax No. |_|_|_|_|_|_|_|_|_| The certificate is issued to the economic entity |_|_|_|_|_|_|_| __________________________________________________ (enterprise code as indicated (name) in the Enterprise Register of Lithuania) ___________________________________|_|_|_|_|_________________________ (street, house no.) (postal code, town or settlement) Goods imported, purchased:____________________________________________ (name) |_|_|_|_|_|_|_|_|_| (Code according to the Combined Goods Nomenclature) amount |_|_|_|_|_|_|_|_|_|_|_|_| |_|_|_| measuring unit Goods are____________________________________________________________ (medicaments; medical machinery; equipment used for manufacture of medicaments, raw material used for manufacture of medicaments; medical goods) Certificate is issued |_|_|_|_| |_|_| |_|_| (year) (month) (day) Chef _________ Stamp (signature) Entries made by customs, selling enterprise*: Number of a general document, invoice or any other document* No. |_|_|_|_|_|_|_|_|_|_|_| Customs officer, accountant of the enterprise* __________________ __________ (first name, second name) (signature) |_|_|_|_| |_|_| |_|_| (year) (month) (day) Officer’s stamp * Delete if not necessary

🔗 Į oficialų šaltinį

DI paaiškinimas pagal oficialų įstatymo tekstą. Orientacinis, nepakeičia teisinės konsultacijos.