← 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. 582 On Partial Amendments to Resolution No. 302 “On Excise” adopted by the Government of the Republic of Lithuania on 25 April 1994 Vilnius, 17 May 1996 The Government of the Republic of Lithuania r e s o l v e s:

  1. Partly amending Resolution No. 302 “On Excise” 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, No. 83-1892), to lay down a new version of the excise tariffs approved by the aforementioned resolution (attached).
  2. The present resolution comes into effect from 10 June
  3. Prime Minister Mindaugas Stankevièius Minister of Finance Algimantas Kriþinauskas APPROVED by Resolution No. 302 of 25 April 1994 of the Government of the Republic of Lithuania (Version of Resolution No. 582 of 17 May 1996 of the Government of the Republic of Lithuania) Excise Tariffs (by per cent of a taxable value*) Name of a product Code Tariff
  4. Undenaturated ethyl alcohol 2207.10.00.0; 40, but not less and spirituous beverages, except 22.08** than 0.30 Lt per 1 % for meads, champagne, wine of an alcoholic strength and beer by volume in litre
  5. Meads 2208.90.69.1 40, but not less than 0.20 Lt per 1 % of an alcoholic strength by volume in litre
  6. Wine of an actual alcoholic 2204.21.21.0- 25, but not less strength by volume not 2204.21.29.0; than 0.12 Lt per 1 % exceeding 13 % vol, and 2204.29.21.0- of an alcoholic strength other beverages with 2204.29.29.0; by volume in litre fermentation 2204.30; 22.06
  7. Wine and vermouth of 2204.21.31.0- 40, but not less than an actual alcoholic strength 2204.21.49.0; 0.15 Lt per 1 % by volume of more than 13 % vol, 2204.29.31.0- of an alcoholic strength but not exceeding 18 % vol. 2204.29.49.0; by volume in litre 2205.10.10.0; 2205.90.10.0
  8. Wine and vermouth 2204.21.51.0- 40, but not less than of an actual alcoholic 2204.21.90.0; 0.25 Lt per 1 % strength by volume 2204.29.51.0- of an actual alcoholic exceeding 18 %vol. 2204.29.90.0; strength by volume 2205.10.90.0; in litre 2205.90.90.0
  9. Champagne and wine 2204.10; 25, but not less than of increased pressure 2204.21.10.0; 0.25 Lt per 1 % of an 2204.29.10.0 actual alcoholic strength by volume in litre
  10. Beer 22.03 15, but not less than 0.4 Lt per litre***
  11. Cigarettes with filters: cigarettes of the highest quality 2402.20.00.0 22, but not less than 15 Lt made in Lithuania and per 1000 units imported cigarettes (“Kaunas”, 2402.20.00.0 22, but not less than 8 Lt “Klaipëda”, “Kastytis”, per 1000 units “Armada”, etc) of a lower quality made in Lithuania
  12. Cigarettes without filters 2402.20.00.0 22, but not less than 5 Lt per 1000 units
  13. Packed smoking tobacco 2402.10.00.0; 50 and other tobacco products 2402.90.00.0; 24.03****
  14. Motor fuel/ petrol 2710.00.51.0; 70, but not less than 2710.00.37.0 560 Lt per ton *****
  15. Jet fuel, kerosene, gas oils 2710.00.51.0; 25, but not less than (diesel fuel), liquid furnace fuel 2710.00.55.0; 190 Lt per ton***** 2710.00.69.0
  16. All types of lubricating oils 2710.00.87.0- 8, but not less than except for fuel oil M-100 -2710.00.98.0 180 Lt per ton classified in the following subheading 2710.00.98.0
  17. Chocolate and other food 1806.20.10.0- 10 preparations containing cocoa, 1806.20.80.0; except for cocoa powder and 1806.31 - preparations containing less than 1806.90 18 % by weight of cocoa butter
  18. Coffee 09.01 10
  19. Articles of jewelry and parts 71.13; 71.14; 10 thereof, of precious metal or of 71.16 metal clad with precious metals, articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metals or of metal clad with precious metals, articles of natural or cultured pearls, precious or semi-precious stones - - natural, synthetic or reconstructed
  20. Luxurious motor cars, not older ex.87.03 15 from the price than 5 years (except for special cars) exceeding 60 th.Lt specified in the list of State Agency of Competition and Consumers Rights Protection under the Government of the Republic of Lithuania
  21. Electric power 2716.00.00.0 1
  22. Erotic and violence propagating ex..49.01 - 50 publications 49.11 ex.9504.
  23. 00.0 ______________________________ * The taxable value shall be: sale price free from excise tax and value added tax of commodities produced in the Republic of Lithuania; customs value, including duties, of imported commodities. ** Commodity codes are presented according to the Combined Nomenclature of the European Economic Communities. *** Excise tax- 0.2 Lt. for one litter - shall be levied on beer produced and realised by each Lithuanian beer manufacturing company producing 100 thousand deciliters per year. **** Excise tax shall not be levied on tobacco (code 2403.10.90.0) imported by the joint stock company “Philip Morris Lietuva” and by the company “House of Prince Lietuva”. ***** Absolute excise tariffs only (in Lt. per ton) shall be applied on oil products manufactures in the joint stock company “Maþeikiø nafta”. From 1 August 1995 excise shall be not applied on jet fuel (code 2710.00.51.0) imported by a 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 a luxurious car type, the declared price of an imported car is less than the price of a base new car, then the maximum tax free price is reduced proportionally, when a taxable price component is calculated. For example, a price of a new base car is 80 th. Lt. the price declared is 35 th. Lt., a taxable price component is 35 - (35 : 80 x 60) = 8.75 th. Lt.

🔗 Į oficialų šaltinį

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