Translation from Lithuanian Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 751 On Customs Assessment of Prices for Imported Goods Vilnius, 25 June 1996 In order to improve customs assessment of prices for imported goods, calculation and collection of duties for imported goods and speed up the establishment of the common information system for customs assessment of goods, the Government of the Republic of Lithuania r e s o l v e s:
- To approve the attached: 1.1 establishment, application and change of the procedure of customs assessment of prices for imported goods; 1.
- the list of the basic imported goods, for which prices are established with the view to control their customs value.
- State institutions, following the procedure and the list approved by the present resolution, shall prepare by 15 July 1996 prices for imported goods.
- To recognize from 1 August 1996 as invalid the following: 4.
- Paragraph 5.1 of Resolution No. 985 "On the Procedure of Import and Export Regulation in the Republic of Lithuania" adopted by the Government of the Republic of Lithuania on 14 October 1994 (Records, 1994, No. 81 - 1539); 4.
- Paragraph 3 of Resolution No. 281 "On Partial Amendments to Resolution No. 985 On "the Procedure of Import and Export Regulation in the Republic of Lithuania" adopted by the Government of the Republic of Lithuania on 14 October 1994" adopted by the Government of the Republic of Lithuania on 28 February 1995 (Records, 1995, No. 20 - 460); 4.
- Paragraph 3.
- of Resolution No. 585 "On the Procedure of Collection of Duties for Oil Products Produced at the Stock Company "Maþeikiø Nafta" approved by the Government of the Republic of Lithuania on 25 April 1995 (Records, 1995, No. 35 - 875; 1996, No. 56 - 1319); 4.
- Paragraph 2.8 of Resolution No. 716 "On the Establishment of Customs Regime Applicable to Travelers" approved by the Government of the Republic of Lithuania on 19 May 1995 (Records, 1995, No. 44 - 1083); 4.
- Paragraphs 9, 14 and 15 of Resolution No. 1058 "On Partial Amendments to a Number of the Provisions of Resolutions and Directives of the Government of the Republic of Lithuania pertinent to the State Service on Competition and Protection of Consumer Rights under the Government of the Republic of Lithuania" adopted by the Government of the Republic of Lithuania on 27 July 1995 (Records, 1995, No. 63 - 1597).
- Paragraph 1 of the present Resolution shall come into force as of 1 August
- Prime Minister Mindaugas Stankevièius Minister of Economy Antanas Kaminskas APPROVED by Resolution No.751 of 25 June 1996 of Government of the Republic of Lithuania Establishment, Application and Change of the Procedure of Customs Assessment of Prices for Imported Goods
- This procedure shall regulate acceptable ways of determining customs value for imported goods by using the information of institutions of the Republic of Lithuania on prices for imported goods.
- Customs assessment of prices for imported goods (CIF) shall be determined on the basis of: 2.
- sale prices at commodity exchanges of the foreign states, including average expenses indicated in Article 10 of the Law on Customs Tariffs of the Republic of Lithuania; 2.
- export prices of goods of foreign enterprises-manufacturers of goods, including average expenses indicated in Article 10 of the Law on Customs Tariffs in the Republic of Lithuania; 2.
- standard import prices of goods established by the European Union, including average expenses indicated in Article 10 of the Law on Customs Tariffs in the Republic of Lithuania; 2.
- sale prices of goods imported into the Republic of Lithuania excluding: 2.4.
- average commission duty, average profit and average sale expenses included into the price of sold goods; 2.4.
- average transport, loading and insurance expenses related to the transportation of goods; 2.4.
- duties, other taxes and levies established for the import and sale of goods in the Republic of Lithuania; 2.
- other information on prices used according to the legislation of the Republic of Lithuania and international agreements.
- Prices established for imported goods according to the procedure of customs assessment of goods approved by the Government of the Republic of Lithuania shall be used as information to control the customs value of the goods declared by a legal or natural person and to calculate import duties.
- The Ministry of Agriculture upon coordination with the Ministry of Economy and the State Service on Competition and Protection of Consumer Rights under the Government of the Republic of Lithuania (further referred to as the State Competition and Consumer Rights Protection Service) shall establish prices for imported agricultural products and food products specified in the list of the main imported goods for which prices are established to control their customs value as approved by the present resolution (further referred to as the list).
- Prices of other goods indicated in the list and falling within the sphere of economic activities under the competence of the respective state institutions, shall be established by these respective state institutions, after they coordinate prices with the Ministry of Economy and the State Competition and Consumer Rights Protection Service.
- The list and the prices (pursuant to the sources specified in paragraph 2 of the present procedure and used as the basis for the establishment of prices) shall be revised not less than once in three months. Prices shall be submitted to the Customs Department under the Ministry of Finance (further referred to as Customs Department) by the twenty fifth day of the current month and shall become in effect as of the first day of the following month.
- Classification of goods, for which prices are established to control their customs value, according to the Combined Commodity Nomenclature of the European Economic Community shall be coordinated with the Customs Department.
- Customs value of goods not included into the list shall be determined in accordance with the procedure of customs assessment of goods approved by the Government of the Republic of Lithuania.
- Prices established by institutions authorized by the Government of the Republic of Lithuania shall be applied in order to calculate import duties and taxes in accordance with the following provisions: 9.
- if the declared customs value of goods is less than the established price for imported goods, the customs officer shall apply the price, which is established by an institution authorized by the Government of the Republic of Lithuania, when an importer: 9.1.
- does not present, according to the procedure established by the Customs Department, information testifying to the genuine customs value of goods received by way of applying other methods of customs assessment (except for the method of transaction value); 9.1.
- does not present information necessary for the application of other methods of customs assessment of goods, when the method of transaction value is not applicable; 9.
- if the declared customs value of goods is higher than the established price for imported goods, import duties and taxes shall be calculated on the basis of the customs value of goods declared by an importer; 9.
- prices of taxable oil products imported for home use shall be not less than import prices of oil products established by state institutions. _______________________ APPROVED by Resolution No. 751 of 25 June 1996 of the Government of the Republic of Lithuania Basic Imported Goods Subject to Establishment of Prices for the Control of Customs Value Code of goods | Description |Unit of | Price determined goods | of goods |measurement| and submitted by: 0201-0205, 020610- meat and edible offal KGM Ministry of 020622, 020629109- Agriculture 020629910, 02062999-020690, 0209-0210 02071011-02072390, meat and edible offal KGM " 02073911-02073925, of the poultry 02073931-02073947, 02073953-02073983, 02074110-02074171, 02074210-02074271, 02074311-02074381 0401-04022199, milk and its products KGM " 04022915-0404 0407 birds' eggs of poultry NMB " 0408 birds' eggs, not in KGM " shell and egg yolks (fresh and dried) 0701 potatoes, fresh or KGM " chilled 0702.00.90.0 tomatoes, fresh or KGM " chilled from 15 May to 31 October 0703.10 onions and shallots, KGM " fresh or chilled 07032000 garlic KGM " 0707.00.19.0 cucumbers, fresh or KGM " chilled from 16 May to 31 October 0808.10.10.0 cider apples, in bulk, KGM " from 16 September to 15 December 0808.10.31.0- ' Golden Delicious' and KGM " 'Granny Smith' apples, fresh, from 1 August to 31 December 0808.10.39.0 other apples, fresh KGM " fresh, 1 August to 31 December 1103.19.30.0 cereal groats of KGM " barley 110813000 potato starch KGM " 15.14 rape, colza and KGM " mustard oil 1601 sausages and similar KGM " products of meat 1602 preserved meat KGM " 1701.91.00 cane and beet sugar KGM " containing added flavouring or colouring material 1701.99.10 white sugar KGM " 2102.10 active yeast KGM " 2105.00 ice cream and other KGM " edible ice, whether or not containing cocoa 2202.10.00.0 waters, including KGM " mineral waters and aerated waters, containing added sugar or other sweeting matter or flavoured 2203.00 beer made from malt LTR " 2709.00.10.0 natural gas KGM Ministry condensates of Energy 2709.00.90.0 petroleum oils and KGM " oils obtained from bituminous minerals, crude 2710.00.11..0 light oils for under- KGM " going a specific process Motor spirit, with a lead content not exceeding 0,013 g per litre: 2710.00.27.0 petrol A-76 KGM Ministry of Energy 2710.00.27.0 petrol A-92 KGM " 2710.00.29.0 petrol A-95 KGM " Motor spirit, with a lead content exceeding 0,013 g per litre: 2710.00.34.0 petrol A-92 KGM " 2710.00.34.0 petrol A-95 KGM " 2710.00.69.0 diesel oils KGM " 2804.10.00.0 hydrogen KGM Ministry of Trade and Industry 2804.30.00.0 nitrogen KGM " 2804.40.00.0 oxygen KGM " 2811.21.00.0 carbon dioxide KGM " 2901.29.00.0 acethylene KGM " 3605.00.00.0 matches KGM " 2523.29.00.0 portland cement KGM Ministry of Construction and Urban Development 6811.10.00.0 corrugated sheets KGM " 69.07 unglazed ceramic MTK " flags and paving 69.08 glazed ceramic MTK " flags and paving 700510100 horticultural sheet MTK " glass 7007 toughened tempered KGM " safety glass for vehicles, greenhouses Note. The codes of goods are provided according to the Combined Goods Nomenclature of the EEC. ________________________