Working document

Working document Working document GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No. 751 On Prices of Imported Goods Used for their Customs Valuation Purposes 25 June 1996 Vilnius (As amended by Gov. Resolution No 895 of 7 August 1997); (As amended by Gov. Resolution No 979 of 11 September 1997) (as amended by Gov. Resolution No. 1511 of 31 December 1997) (consolidated version) In order to improve the setting of prices of imported goods for customs valuation, as well as calculation and collection of duties on imported goods and speed up the establishment of the common information system for customs valuation of goods, the Government of the Republic of Lithuania r e s o l v e s:

1. To approve the attached: 1.1 procedure for setting, application and change of the prices of imported goods for their customs valuation ; 1.
2. list of the basic imported goods for which prices are set with the view to control their customs valuation.
3. State institutions, following the procedure and the list approved by the present Resolution, shall, by 15 July 1996, set prices of imported goods.
4. To deem, as of 1 August 1996, invalid the following: 4.
5. Paragraph 5.1 of Resolution No. 985 "On the Procedure for Import and Export Regulation in the Republic of Lithuania" issued by the Government of the Republic of Lithuania on 14 October 1994 (Records, 1994, No. 81 - 1539); 4.
6. Paragraph 3 of Resolution No. 281 Amending Resolution No. 985 “On the Procedure for Import and Export Regulation in the Republic of Lithuania" issued by the Government of the Republic of Lithuania on 14 October 1994" issued by the Government of the Republic of Lithuania on 28 February 1995 (Records, 1995, No. 20 - 460); 4.
7. Paragraph 3.
8. of Resolution No. 585 "On the Procedure for the Collection of Duties on Oil Products Produced at the Company "Maþeikiu Nafta" approved by the Government of the Republic of Lithuania on 25 April 1995 (Records, 1995, No. 35 - 875; 1996, No. 56 - 1319); 4.
9. 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.
10. Paragraphs 9, 14 and 15 of Resolution No. 1058 Amending the Provisions of Resolutions and Directives of the Government of the Republic of Lithuania related to the State Competition and Consumer Protection Office under the Government of the Republic of Lithuania" issued by the Government of the Republic of Lithuania on 27 July 1995 (Records, 1995, No. 63 - 1597).
11. Paragraph 1 of the present Resolution shall come into force as of 1 August
13. This Resolution shall be valid from the date the Republic of Lithuania joins the World Trade Organization. (as amended by Gov. Resolution No. 1511 of 31 December 1997) Prime Minister Mindaugas Stankevièius Minister of National Economy Antanas Kaminskas APPROVED by Resolution No.751 of 25 June 1996 Procedure for Setting, Application and Changing of Prices of Imported Goods for their Customs Valuation
14. This procedure shall regulate acceptable methods of determining customs value of imported goods by using the information of institutions of the Republic of Lithuania concerning the prices of imported goods.
15. The prices of imported goods used for their customs valuation purposes shall be set on the basis of: 2.
16. the selling prices at commodity exchanges of foreign states, including average costs indicated in Article 10 of the Law on Customs Tariffs of the Republic of Lithuania; 2.
17. export prices of goods of foreign enterprises - manufacturers of goods, including average costs indicated in Article 10 of the Law on Customs Tariffs of the Republic of Lithuania; 2.
18. standard import prices of goods set by the European Union, including average costs indicated in Article 10 of the Law on Customs Tariffs of the Republic of Lithuania; 2.
19. selling prices of goods imported into the Republic of Lithuania with the exception of : 2.4.
20. average commission duty, average profit and average selling costs included into the price of goods offered for sale; 2.4.
21. average transport, loading and insurance expenses related to the transportation of goods; 2.4.
22. duties, other taxes and levies established for the import and sale of goods in the Republic of Lithuania; 2.
23. other information on prices used according to the legislation of the Republic of Lithuania and international agreements.
24. Prices of imported goods set according to the procedure of customs valuation 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.
25. The Ministry of Agriculture, upon coordination with the Ministry of Economy and the State Competition and Consumer Protection Office under the Government of the Republic of Lithuania (further referred to as the State Competition and Consumer Protection Office) shall set prices of imported agricultural products and food products specified in the list of the main imported goods for which prices are set in order to control their customs value as approved by the present Resolution (hereinafter referred to as the list).
26. Prices of other goods indicated in the list and falling into the sphere of economic activities within the competence of the respective state institutions, shall be set by these respective state institutions, after they are agreed with the Ministry of Economy and the State Competition and Consumer Protection Office.
27. The list and the prices (pursuant to the sources specified in paragraph 2 of the present procedure and used as the basis for the setting of prices) shall be revised not less frequently than once in three months. Prices shall be submitted to the Customs Department under the Ministry of Finance (hereinafter referred to as Customs Department) by the twenty fifth day of the current month and shall become effective as of the first day of the following month.
28. Classification of goods for which prices are set to control their customs value, according to the Combined Commodity Nomenclature of the European Economic Community shall be agreed with the Customs Department.
29. Customs value of goods not included into the list shall be set in accordance with the procedure for customs valuation of goods approved by the Government of the Republic of Lithuania.
30. Prices set 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.
31. if the declared customs value of goods is less than the set prices of imported goods, the customs officer shall apply the price which is set by an institution authorized by the Government of the Republic of Lithuania, provided an importer: 9.1.
32. 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 valuation (except for the method of transaction value); 9.1.
33. does not present information necessary for the application of other methods of customs valuation of goods where the method of transaction value is not applicable; 9.
34. if the declared customs value of goods is higher than the set prices of imported goods, import duties and taxes shall be calculated on the basis of the customs value of goods declared by an importer; 9.
35. prior to the date Lithuania becomes a member of the World Trade Organization (until the completion of the negotiations with this Organization) the prices on which taxes are calculated for oil products, sugar and grain (tariff item numbers according to Combined Nomenclature of Goods: 0708.10 ex 0708.90, 1001.90-10.04, 1008.10, 1209.29.50) and their products (tariff item number according to Combined Nomenclature of Goods: 11.01, 1102.10, 1103.19.30.0, 11.04, 1104.29.19, 1214.90, ex 2309.90) imported for local use, shall be not less than the prices of oil products, sugar, grain and their products set by state institutions. (As amended by Gov. Resolution No 895 of 7 August 1997). APPROVED by Resolution No. 751 of 25 June 1996 of the Government of the Republic of Lithuania Basic Imported Goods Subject to Setting of Prices for the Control of Customs Value Code of goods | Description |Unit of | Price set 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, 0207 4311-02074381 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 0708.10 peas KGM “ ex 0708.90 beans with the exception of seed beans KGM “ 1001.90-10.04 wheat KGM “ 1008-10 buckweat KGM “ 11.01 wheat flour KGM “ 1102.10 rye flour KGM “ 1103.19.30.0 fine ground barley KGM “ 11.04 grain otherwise worked KGM “ 1104.29.19 buckwheat KGM “ 1209.29.50 lupines KGM “ 1214.90 combined fodder KGM “ ex2309.90 feedingstuff mixes, excluding premixes KGM “ (as amended by Gov. Resolution No 895 of 7 August 1997) 3921.11.00.0 Plates, sheets, film, foil and strip of polymers of styrene KGM Ministry of Construction and Urban Development 6806.10.00.0 Slag wool, rock wool and similar mineral wools (including intermixtures thereof ) in bulk, sheets or rolls KGM “ 6807.10.0 Roofing and facing products of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) KGM KGM “ “ 7006.00 Glass of heading No 7003, 7004, or 7005 bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials KGM “ 7008 Multiple-walled insulating units of glass KGM “ 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers of glass of a kind used for the conveyance or packing ;preserving jars of glass: stoppers, lids and other closures of glass KGM “ (As amended by Gov. Resolution No 979 of 11 September 1997) 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.