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. 328 On Partial Amendments to Resolution No. 302 “On Excise” adopted by the Government of the Republic of Lithuania on 25 April 1994 Vilnius, 9 April 1997 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; 1996, No. 48-1159, No.67-1619), to lay down a new version of the excise tariffs approved by the above resolution (attached).
2. The present resolution comes into effect from 15 April
3. Prime Minister Gediminas Vagnorius Minister of Finance Algirdas Ðemeta APPROVED by Resolution No. 302 of 25 April 1994 of the Government of the Republic of Lithuania (Version of Resolution No. 328 of 9 April 1996 of the Government of the Republic of Lithuania) Excise Tariffs (by per cent of a taxable value* or absolute Litai per a defined unit of measurement Name of a product Code Tariff
4. Undenaturated ethyl alcohol 2207.10.00.0; 0.43 Lt per 1 per cent and spirituous beverages, except 22.08** of an alcoholic strength for meads, champagne, wine by volume in litre and beer
5. Meads 2208.90.69.1 0.12 Lt per 1 per cent of an alcoholic strength by volume in litre
6. Wine of an actual alcoholic 2204.21.11.0- 0.12 Lt per 1 per cent strength by volume not 2204.21.80.0; of an alcoholic strength exceeding 13 % vol, and 2204.29.12.0- by volume in litre other beverages with 2204.29.75.0; fermentation 2204.30; 22.06; 2205.10.10.0; 2205.90.10.0
7. Wine and vermouth of an 2204.21.81.0- 0.17 Lt per 1 per cent actual alcoholic strength by 2204.21.94.0; of an alcoholic strength volume of more than 13 % vol, 2204.29.81.0- by volume in litre but not exceeding 18 % vol. 2204.29.94.0; 2205.10.10.0; 2205.90.10.0 Name of a product Code Tariff
8. Wine and vermouth 2204.21.95.0- 0.28 Lt per 1 per cent of an actual alcoholic 2204.21.99.0; of an alcoholic strength strength by volume 2204.29.95.0- by volume in litre exceeding 18 %vol. 2204.29.99.0; 2205.10.90.0; 2205.90.90.0
9. Champagne and wine 2204.10; 0.35 Lt per 1 percent of increased pressure 2204.21.10.0; of an alcoholic strength 2204.29.10.0 by volume in litre
10. Beer 22.03 0.40 Lt per litre***
11. Cigarettes with filters and 2402.20.10.0- 12 Lt per 1000 units*** without filters 2402.20.90.0
12. Packed smoking tobacco 2402.10.00.0; 50 and other tobacco products 2402.90.00.0; 24.03****
13. Motor fuel/ petrol 2710.00.27.0; 100, but not less than 2710.00.37.0 800 Lt per ton *****
14. Jet fuel, kerosene, 2710.00.51.0; 40, but not less than gas oils (diesel fuel), 2710.00.55.0; 300 Lt per ton***** liquid furnace fuel 2710.00.66.- 2710.00.68
15. All types of lubricating oils 2710.00.87.0- 8, but not less than except for fuel oil M-100 2710.00.97.0; 180 Lt per ton classified in the following 2710.00.98.9 subheading 2710.00.98.1
16. Chocolate and other food 1806.20.10.0- 10 preparations containing cocoa, 1806.20.80.0; except for cocoa powder and 1806.31 -1806.90 preparations containing less than 18 % by weight of cocoa butter
17. Coffee 09.01 10 Name of a product Code Tariff
18. 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
19. Luxurious motor cars, 8703.21.10.1; 15 from the price not older than 5 years 8703.21.90.2; exceeding 60 th.Lt (except for special cars) specified 8703.22.19.1; in the list of State Agency 8703.22.90.2; of Competition and Consumers 8703.23.19.1; Rights Protection under 8703.23.90.2; the Government 8703.24.10.1; 8703.24.90.2; 8703.31.10.1; 8703.31.90.2; 8703.32.19.1; 8703.33.90.2;
20. Electric power 2716.00.00.0 1
21. Erotic and violence 4901.10.00.1; 50 propagatingpublications 4901.99.00.1; 4902.10.00.1; 4902.90.10.1; 4902.90.30.1; 4902.90.90.1; 4908.10.00.1; 4908.90.00.1; 4909.00.10.1; 4909.00.90.1; 4910.00.00.1; 4911.10.10.1; 4911.10.90.1; 4911.91.10.1; Name of a product Code Tariff 4911.91.80.1; 4911.99.00.1; 9504.40.00.1 ___________________________ * 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 (version of 1997) *** Excise tax- 0.2 Lt. for one litre - shall be levied on beer produced and realised by each Lithuanian beer manufacturing company producing 100 thousand decilitres per year (this provision shall apply until Lithuania accedes to the World Trade Organisation). **** Excise tax shall not be levied on tobacco (code 2403.10.90.1) imported by the joint stock company “Philip Morris Lietuva” and by the company “House of Prince Lietuva”. In case the above tobacco shall not be used for the production of cigarettes but for other purposes, the above companies shall calculate and pay the excise tax of the defined amount. ***** 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.