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LAW REPUBLIC OF LITHUANIA LAW ON CUSTOMS TARIFFS 19 February 1998 No. VIII-633 Vilnius Chapter I GENERAL PROVISIONS Arti

LAW REPUBLIC OF LITHUANIA LAW ON CUSTOMS TARIFFS 19 February 1998 No. VIII-633 Vilnius Chapter I GENERAL PROVISIONS Article

  1. Purpose of the Law
  2. The Law establishes the types of customs duties applicable in the Republic of Lithuania, the instances of customs duty application, the procedure for establishing, approving and applying customs tariffs in respect of goods imported into the customs territory of the Republic of Lithuania or exported therefrom.
  3. This Law shall be applicable to the import into and export from the customs territory of the Republic of Lithuania of goods by all legal and natural persons. Article
  4. Definitions As used in this Law:
  5. Customs duty means a tax (payment obligation to the state) payable on the goods imported into the customs territory of the Republic of Lithuania or exported therefrom.
  6. Goods means any movable property that may be the object of foreign trade.
  7. Import duty means duty collected (paid) for goods imported into the customs territory of the Republic of Lithuania.
  8. Export duty means duty collected (paid) for goods exported from the customs territory of the Republic of Lithuania.
  9. Rate of customs duty means the parameter used for calculating the amount of customs duty.
  10. Customs tariff means a comprehensive schedule of regular customs duty rates applicable to the goods imported into the customs territory of the Republic of Lithuania or exported therefrom. Chapter II TYPES OF CUSTOMS DUTIES Article
  11. Types of Customs Duties
  12. Customs duties of the following type may be levied in the Republic of Lithuania: 1) regular duties, applied for the purpose of regulating foreign trade of the Republic of Lithuania and with a view to receiving budget revenue; 2) special duties, applicable as a retaliatory measure in response to discriminatory actions of other states or groups of states in respect of the Republic of Lithuania. The rates and payment conditions of special duties shall be established by laws; 3) anti-dumping duties, applicable in the event of importation into the customs territory of the Republic of Lithuania of goods the export price whereof is less than the price of analogous goods payable under ordinary business conditions in the market of the exporting country, whereby material damage is inflicted on Lithuania’s local industry or the local industry is put under the threat of such damage, or an actual impediment for the development of the local industry is created. The establishment and application of anti-dumping duties shall be regulated by the Anti-dumping Law of the Republic of Lithuania; 4) countervailing duties, applicable in the event of importation into the customs territory of the Republic of Lithuania of goods the production or export whereof has been directly or indirectly subsidised by a foreign state, if the import of the goods may be detrimental to the interests of the Republic of Lithuania. The countervailing duty must not be in excess of the established amount of subsidies. Countervailing duties may be introduced upon the enactment of the law regulating the introduction and application thereof; 5) protective duties, imposed when the importation of competitive products of foreign origin into the customs territory of the Republic of Lithuania makes the local producers suffer the ruining effects of competition. Protective duties may be introduced upon the enactment of the law regulating the introduction and application thereof.
  13. Duties of several types specified in paragraph 1 hereof may be simultaneously applied in respect of imported or exported goods. Each of the duties shall be calculated irrespective of the other duties, unless the laws of the Republic of Lithuania specified in paragraph 1 (subparagraphs 2, 3, 4, 5) hereof provide otherwise. Article
  14. Groups of Duties according to the Manner of their Levying
  15. According to the manner of their levying duties may be: 1) fixed, levied on goods imported into or exported from the customs territory of the Republic of Lithuania at the rate not affected by the season; 2) seasonal, levied on goods imported into or exported from the customs territory of the Republic of Lithuania during a certain season.
  16. Only the regular and special duties may be seasonal. Chapter III LEVYING OF DUTIES Article
  17. The Objects Subject to Customs Duty Duties shall be collected (paid) for all goods imported into and exported from the customs territory of the Republic of Lithuania, except in cases where the goods are exempt from duty under Article 6 of this Law, also cases where goods are duty-free as prescribed by the Customs Code, and cases where the rate of duty on goods has not been fixed. Article
  18. Exemption from Customs Duties
  19. Exemption from customs duties shall be granted in accordance with the requirements prescribed by the Government of the Republic of Lithuania for goods exempt from customs duties, requirements applied in respect of the importers or exporters of the goods, also in compliance with other conditions and restrictions laid down by the Government.
  20. The Government shall prescribe the requirements, conditions and restrictions specified in paragraph 1 hereof in accordance with the cases of exemption from customs duties as established in paragraphs 3, 4 and 5 hereof and in compliance with the EU legislation.
  21. Exempt from customs duty shall be: 1) personal property of natural persons who are changing their permanent place of residence and moving from another state into the Republic of Lithuania; 2) property brought into the country in the event of marriage; 3) personal property acquired by inheritance; 4) domestic articles to be used for furnishing the secondary place of residence; 5) the student’s clothing, stationary and studies material, also articles for furnishing his room; 6) small value parcels; 7) small parcels of non-commercial character; 8) production articles and other equipment imported when the enterprise terminates its business in another state and transfers its business to the Republic of Lithuania; 9) agricultural produce imported by the agricultural producers of the Republic of Lithuania who have produced (grown) the produce on the land plots used by them in a foreign state, provided the plots border on the Republic of Lithuania; 10) seeds, fertilisers and products for soil and crop processing imported by agricultural producers whose principal place of business is in a foreign state, brought in for use on the land plots used by them which are located in the Republic of Lithuania and border on the foreign state; 11) non-commercial personal effects of the passengers; 12) educational, scientific and cultural material (books, publications, other information, video and audio media), scientific instruments and equipment; 13) experimental animals and biological and chemical substances intended for scientific research; 14) therapeutic substances of human origin and reagents for blood grouping and tissue typing; 15) medicines and medicinal substances used at international sporting events; 16) parcels sent as charity and for sponsorship, also articles for the disabled, persons who are disaster victims, participants in the resistance movement and victims of the occupationist regimes; 17) honorary awards; 18) presents received within the framework of international relations and articles intended as gifts; 19) articles intended for use by monarchs or heads of states; 20) articles imported for the purpose of trade promotion (low value samples of goods, publications and advertisements, articles used or consumed at fairs or similar events); 21) goods imported for investigation, analysis or testing; 22) parcels addressed to the organisations protecting copyright and industrial and commercial patent rights; 23) tourist information literature; 24) various documents and information or picture transmission media; 25) additional material necessary for the protection of goods during their warehousing and transportation; 26) litter and fodder for animals during their transportation; 27) fuel and lubricants contained in motor vehicles necessary for the running of the vehicle; 28) materials intended for the building, maintenance and decoration of monuments and memorials to and cemeteries of victims of war, genocide, and repressive actions of occupationist regimes; 29) coffins and burial urns with the remains of the dead and burial decorations; 30) instruments and equipment intended for medical examination, diagnostics and treatment donated to health care facilities or institutions, or purchased by said facilities or institutions with donated funds; 31) reference materials intended for medicinal products quality control.
  22. Exempt from export duties shall be: 1) small value parcels; 2) domestic animals which are exported when agricultural producers of the Republic of Lithuania terminate their business in the Republic of Lithuania and transfer it to another state; 3) agricultural produce exported by agricultural producers whose principal place of business is located in a foreign state, produced (grown) on the land plots which are used by the producers and are located in the territory of the Republic of Lithuania and border on the foreign state; 4) seeds, exported by agricultural producers whose principal place of business is located in the territory of the Republic of Lithuania , which are intended for use on the land plots used by them in the territory of the foreign state, which border on the territory of the Republic of Lithuania; 5) fodder necessary for animals during their transportation.
  23. Exempt from import or export duties shall be: 1) foreign and Lithuanian currency and securities; 2) stores of ships and aircraft carrying cargo and passengers on international routes, also international trains’ stores; 3) goods delivered to duty-free shops; 4) goods imported into the territory of the Republic of Lithuania or exported from it under international treaties and on the resolution of the Government of the Republic of Lithuania. Chapter IV RATES OF DUTIES Article
  24. Rates of Duties according to Duty Calculation Method
  25. According to duty calculation method, the rates of duties may be ad valorem, specific (quantitative) and compound. Duties shall be calculated according to the above rates as prescribed by Article 13

(3),
(4),
(5)of this Law.
  1. The ad valorem rate of duty shall be indicated in percentage to the customs value of goods.
  2. The specific rate of duty shall be indicated as a lump sum for a physical unit of goods, assessing or ignoring other physical characteristics relating to the unit.
  3. One part of the compound rate of duty shall be indicated in percentage to the customs value of goods, while the other - as a lump sum for a physical unit of goods, assessing of ignoring other physical characteristics relating to the unit. Article
  4. The Combined Customs Tariffs and Foreign Trade Statistical Nomenclature When fixing the rates of duties, goods shall be classified according to the Combined Customs Tariffs and Foreign Trade Statistical Nomenclature, compiled in compliance with the Convention on the Harmonised Commodity Description and Coding System adopted on 14 June 1983 in Brussels and the Protocol of Amendment thereto of 24 June 1986, as well as the Combined Customs Tariffs and Statistical Nomenclature applied in the European Union. Chapter V CUSTOMS TARIFFS Article
  5. Determining the Customs Tariffs
  6. The customs tariffs of the Republic of Lithuania shall be compiled according to the following structure: 1) the code of the commodity according to the Combined Customs Tariffs and Foreign Trade Statistical Nomenclature; 2) description of the commodity according to the Combined Customs Tariffs and Foreign Trade Statistical Nomenclature; 3) the physical unit of the commodity; 4) the autonomous import duty rate; 5) the conventional import duty rate; 6) preferential import duty rates; 7) the export duty rate.
  7. All regular duty rates may be included in several customs tariffs, each one of which corresponds to a certain section of the Combined Customs Tariffs and Foreign Trade Statistical Nomenclature.
  8. The regular rates shall be determined in the customs tariffs for each section of the Combined Customs Tariffs and Foreign Trade Statistical Nomenclature position separately.
  9. The customs tariffs and their modifications shall be drawn up in compliance with this Law and following the procedure established by the Government. The customs tariffs shall be approved, modified and abolished by the Government. Article
  10. Customs Duty Rates according to the Country of Origin of Goods
  11. In the customs tariffs the import duty rates shall be determined taking into the account the country of origin of goods imported into the customs territory of the Republic of Lithuania.
  12. The country of origin of goods imported into the Republic of Lithuania shall be determined in compliance with the provisions of the Customs Code and international agreements.
  13. According to the country of origin of goods, the rate of import duty levied thereon may be: 1) autonomous, applied in respect of goods, originating in countries or their groups with which the Republic of Lithuania has no international agreements extending the most favoured nation trading status or has not established any other trade regime, or where the origin of goods that would make them qualify for a different rate of duty is not verified; 2) conventional, applied provided there is confirmation that goods originate in countries or their groups with which the Republic of Lithuania has concluded international agreements extending the most favoured nation trading status; 3) preferential, applied where there is confirmation that goods originate in countries or their groups with which the Republic of Lithuania has concluded international agreements establishing free trade regime. The preferential rate shall be indicated in the customs tariffs separately for each country or group of countries which is a party to the bilateral agreement with the Republic of Lithuania establishing free trade regime.
  14. The autonomous rate shall also be applied when calculating the duty payable for the goods imported into the customs territory of the Republic of Lithuania, which qualify under paragraph 3 (subparagraph 2) hereof, for which, however, the conventional rate has not been determined or the determined conventional duty rate is higher than the autonomous rate.
  15. In compliance with the Government Decree the conventional rate shall also be applied for the calculation of duty imposed on goods imported into the customs territory of the Republic of Lithuania, if they do not qualify under paragraph 3 (subparagraph 2) hereof, provided the application of the rate of duty is conditioned by the customs policy interests of the Republic of Lithuania or the country of origin of imported goods unilaterally grants preferential treatment to imports from the customs territory of the Republic of Lithuania.
  16. If the preferential rate exceeds the autonomous or the conventional rate, the lowest rate shall be applied when calculating the amount of duty payable on the goods imported into the territory of the Republic of Lithuania provided the goods qualify under paragraph 3 (subparagraph 3) hereof.
  17. The lists of countries of origin in respect of whose goods the conventional rate is applied shall be approved and revised by the Government in compliance with the international agreements to which the Republic of Lithuania is a party. Included in the lists shall also be countries of origin the application of conventional rate in respect of whose goods is prescribed by Government Decree. In such event the goods on which duty is levied at the conventional rate shall be specified. Article
  18. Tariff Quotas
  19. If tariff quotas are not exceeded, the importation of goods into or exportation from the customs territory of the Republic of Lithuania shall be allowed for a certain period applying the rate of the regular duty lower than that determined in the customs tariff or the zero rate.
  20. Tariff quotas for goods imported into or exported from the territory of the Republic of Lithuania, also the tariff quota application conditions shall be established in the international agreements to which the Republic of Lithuania is a party or in the Government Decrees. Article
  21. The Integrated Tariff
  22. Imposing the established duties, other import and export levies, import, export and transit prohibition and restrictions, the Customs shall use the Integrated Tariff. The Integrated Tariff is the official collection of information.
  23. The Integrated Tariff shall be compiled based on the Combined Customs Tariffs and Foreign Trade Statistical Nomenclature, and customs tariffs. The structure of the Integrated Tariff as well as its drawing up and application procedure shall be established by the Government or the Government institution authorised by it.
  24. The Integrated Tariff shall be kept by the Ministry of Economy in conjunction with the Customs Department at the Ministry of Finance of the Republic of Lithuania. Chapter VI CALCULATION, PAYMENT, COLLECTION, REFUND OF DUTIES AND LIABILITY FOR FAILURE TO PAY DUTIES Article
  25. The Amount of Duty 1.The duty on the goods imported into the territory of the Republic of Lithuania or exported therefrom shall be calculated by applying the ad valorem, specific or compound duty calculation method.
  26. The applicable duty calculation method shall be determined by presenting, accordingly, the ad valorem, the specific or the compound rate in the international agreements, customs tariffs, or other executive acts of the Government which lay the regular duty rates, also in the laws specified in Article 3, paragraph 1 (subparagraphs 2, 3, 4, 5) of this Law and legal acts adopted on their basis.
  27. When the ad valorem duty calculation method is applied, the amount of duty payable shall be calculated as the product of the customs value of goods imported into or exported from the customs territory of the Republic of Lithuania and the rate of duty applicable to the goods.
  28. When the specific duty calculation method is applied, the amount of duty payable shall be calculated as the product of the customs value of goods imported into or exported from the customs territory of the Republic of Lithuania and the rate of duty applicable to the physical unit of the goods.
  29. When the compound duty calculation method is applied, the amount of duty shall be calculated by a combination of ad valorem and specific duty calculation methods. Taking into the account the method of determining the compound duty, the payable duty amount shall be the sum of the parts of the duty calculated accordingly by the ad valorem and by the specific methods, or the larger part shall be the amount of duty levied.
  30. Customs value of goods imported into and exported from the customs territory of the Republic of Lithuania shall be established in compliance with the provisions of the Customs Code. Article
  31. Duty Rates Used for the Calculation of the Amount of Duty Unless the Customs Code establishes otherwise, customs duties shall be calculated at the rates of import or export duties in effect on the day of emergence of the debt to Customs. Article
  32. Payment of Duties
  33. Duties shall be paid in the manner prescribed by the Customs Code and other legal acts.
  34. All collected amounts of duties and default interest (except for the refundable duties and default interest) shall be transferred into the State Budget of the Republic of Lithuania. Article
  35. Collection of Duties The Customs shall collect the unpaid amount of duties and default interest for the current and five preceding years according to the procedure established by the Customs Code. Article
  36. Refund of Duties
  37. The cases of refund of duty or refusal to do same shall be established by the Customs Code and laws regulating the appropriate types of duties.
  38. Petitions for the refund of the erroneously paid (collected) duties shall be filed with the territorial Customs within two years from the day of payment (collection) of the duty.
  39. Complaints about the Customs’ refusal to grant a petition for redetermination of excess duties, about disallowing the claim for refund of erroneously paid (collected) duties may be filed within 3 months from the day of notification of the petitioner of the appropriate decision of the Customs. If the person who filed the complaint is not notified of the adopted decision in the manner prescribed by the Customs Code, the complaint may be lodged not earlier than after 2 months and not later than after 5 months from the day of filing of the petition.
  40. The erroneously paid (collected) duties and related default interest shall be refunded by the territorial Customs according to the procedure established by the Government or the Government institution authorised by it. Article
  41. Default Interest
  42. Default interest shall be assessed in the event of failure to pay duties or in the event of untimely payment thereof.
  43. The procedure of payment and assessment of default interest in case of nonpayment or untimely payment of duties shall be established by the Minister of Finance.
  44. The amount of default interest for unpaid or not timely paid duties shall be fixed by the Minister of Finance taking into the account the average annual rate of interest payable the preceding calendar quarter on Government bonds issued for a term not exceeding 1 year. The Minister of Finance shall increase the above rate but not by more than 10 percentage points.
  45. Default interest shall be assessed as from the day following the day on which the payment of duty was due until the day of actual payment thereof (inclusive), irrespective of the reasons for the failure of payment or for the untimely payment of duties.
  46. Default interest shall be recovered from the person who fails to pay the default interest as prescribed in the same manner as the unpaid duties.
  47. The payment of default interest shall not exempt from the payment of duties. Chapter VII FINAL PROVISIONS Article
  48. International Agreements If international agreements ratified by the Seimas of the Republic of Lithuania prescribe rules other than those established by this Law, the rules of the international agreements shall apply. Article
  49. Entry into Force of the Law
  50. The Law shall enter into force as of 1 July
  52. The entry into force of the Law on Customs Tariffs shall invalidate the Law of the Republic of Lithuania on Customs Tariffs No. I-138 of 27 April
  54. The Government of the Republic of Lithuania shall: 1) work out and approve the structure of the Integrated Tariff, also the procedure of its drawing up and application, or assign the task to another Government institution; 2) adopt or authorise another Government institution to enact secondary legislation indispensable for the application of the Law on Customs Tariffs. Said secondary legislation shall be enacted by 1 July
  55. In compliance with Article 71
(2)of the Constitution of the Republic of Lithuania I promulgate this Law enacted by the Seimas of the Republic of Lithuania. CHAIRMAN OF THE SEIMAS OF THE REPUBLIC OF LITHUANIA VYTAUTAS LANDSBERGIS

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