Government Resolution (draft) Official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No 1077 ON THE DETERMINATION OF ORIGIN OF GOODS AND ON THE CERTIFICATES OF ORIGIN OF THE GENERAL FORM 1 October 1997 Vilnius In accordance with Articles 26 and 27 of the Customs Code of the Republic of Lithuania, and in order to regulate the determination of the country of origin of goods under export or import, implement the provisions of the free trade agreements, and benefit from the import duty preferences applied pursuant to the provisions of the Generalised System of Preferences, the Government of the Republic of Lithuania h a s r e s o l v e d:
- To authorise the Customs Department under the Ministry of Finance : 1.
- to organise the issue of the EUR.1 certificates of origin in accordance with the provisions of the free trade agreements; 1.
- to organise the issue of the certificates of origin of Form A in accordance with the provisions of the Generalised System of Preferences;
- To entitle the Chamber of Industry, Commerce and Crafts to issue the certificates of origin, with the exception of the certificates referred to in paragraph
- 3.To establish that the experts attested by the Customs Department under the Ministry of Finance are entitled to carry out examinations of goods to be exported.
- To approve the procedure for determining the non-preferential origin of goods (see Annex).
- To declare Government Resolution No. 110 “On the issue of certificates of origin of goods” of 24 February 1993 (Official Gazette No 8-189, 1993; No 32-746, 1993) invalid.
- This Resolution shall come into force on 1 January
- Prime Minister Gediminas Vagnorius Minister of Finance Algirdas Šemeta Approved by Resolution No 1077 of 1 October 1997 of the Government of the Republic of Lithuania The procedure for determining the non-preferential origin of goods 1 This procedure shall regulate the determination of the non-preferential origin of goods in cases where two or more countries are involved in the production of goods. Goods obtained and produced in one country shall be those which are specified in Article 25
(2)of the Customs Code of the Republic of Lithuania.
- This procedure shall not prejudice the rules of the origin of goods laid down in international agreements.
- For the purpose of this procedure: 3.
- ‘ex-works price’ shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used in the manufacturing process, excluding any internal taxes related to the export of goods; 3.
- ‘value of materials’ shall mean the customs value at the time of importation of the non-originating materials used by the producing country in the production of goods, or (if the value is not known or cannot be ascertained) the first price known and paid for the imported materials in the country where they are being processed; 3.
- ‘piece of equipment, machine, apparatus or vehicle’ means goods classified in Sections XVI, XVII and XVIII of the Combined Nomenclature of Goods. 3.
- ‘country of origin of goods’ shall mean the country where materials or semi-products underwent their last processing or working in an undertaking equipped for that purpose or a new product was manufactured.
- Goods are considered as goods of a different type (or a certain stage of their manufacturing is considered important) according to one of the following criteria: 4.
- the product manufactured in the country is classified in a heading (which is identified according to the first four digits of the code of goods) of the Combined Nomenclature of Goods other than those in which all the non-originating raw materials, materials or composite parts used in its manufacture are classified; 4.
- the value of the non-originating raw materials, materials and composite parts to be processed does not exceed 50% of the ex-works price of the product; 4.
- one or more specific processes referred to in Article 5 are carried out in the country concerned.
- Where the country of origin of goods is determined according to the criterion referred to in paragraph 4.3 of the present procedure, the following shall be considered as specific processes: 5.
- vacuum distillation; 5.
- redistillation by a very thorough fractionation process; 5.
- cracking; 5.
- reforming; 5.
- extraction by means of selective solvents; 5.
- the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; 5.
- polymerisation; 5.
- alkylation; 5.
- isomerisation; 5.
- deparaffining by a process other than filtering; 5.
- treatment with hydrogen at a pressure of more than 20 bar; 5.
- treatment by means of a high-frequency electrical brush-discharge.
- For the purposes of determining the origin of goods in accordance with the criteria indicated in paragraph 4 of the present procedure, the following operations shall be considered as insufficient working or processing to confer the status of originating products: 6.
- operations to ensure the preservation of products in good condition during transport and storage (ventilation, drying, spreading out, removal of damaged parts, and other operations of a similar type); 6.
- simple operations: removal of dust, sifting, sorting, assembly (including the making-up of sets of articles), washing, cutting up; 6.3 repackaging, breaking up of the consignment of goods and assembly of packages; placing in bottles or other containers, placing in boxes placed on pallets etc., and all other simple packaging operations; 6.
- affixing marks, labels and other distinguishing signs on products or their packaging; 6.
- simple assembly of parts to constitute a complete product; 6.
- a combination of two or more operations specified in points 6.1.to 6.
- Accessories, spare parts or tools delivered with any piece of equipment, machine, apparatus or vehicle which form part of its standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle.
- Certificates of origin of goods of the general form and applications to receive such certificates shall be issued for the exported goods on the forms corresponding to the specimens approved by the Ministry of Finance.
- Application forms for receiving the certificates shall be printed in Lithuanian, whereas forms of the certificates of origin of goods of the general form shall be printed in Lithuanian and English. The form of the certificate shall measure 210x297 mm; a tolerance of up to minus 5 mm or plus 8 mm shall be allowed. The paper used shall be white, with no mechanical pulp, dressed for writing purposes and weighing not less than 64 g/m². It shall have a printed guilloche pattern background in sepia such as to reveal any falsification by mechanical or chemical means.
- The authorised authority may reserve the right to print certificates of origin of the general form and the application forms or may have them printed by approved printing companies. In the latter case, each certificate must bear a reference to such approval. Each form of the certificate of origin must bear the name and address of the printer or a mark by which the printer can be identified. The serial number of the forms of the certificate, its copies and the application shall be the same.
- Non-preferential certificates of origin of goods shall be issued on application. One or more copies of the certificate shall be issued in accordance with the requirements of regulations governing import and export procedures.
- The application and the certificate of origin of the general form shall be filled out with a typewriter, a printer or by hand in capital letters. The certificate may be filled out in Lithuanian, English or other languages according to the requirements of regulations governing import and export procedures.
- The approved authority shall determine what additional particulars, if any, should be included to prove the origin of goods.
- In the cases where the origin of goods is certified by presenting the certificate of non-preferential origin of goods, it shall fulfil the following conditions: 14.
- it shall be certified by the stamp of the approved institution or organisation, 14.
- it shall contain all the particulars identifying the product for which it was issued: 14.2.
- the number and type of packages, the marks and numbers they bear; 14.2.
- the type of the product; 14.2.
- the weight of the product, the quantity in pieces or volume, if the weight changes during carriage or cannot be ascertained or when it is identified by other particulars; 14.2.
- the name of the consignor and address; 14.
- it shall certify that the products indicated therein are originating in a specific (specified) country.
- The certificate of the non-preferential origin of goods issued for exported goods bearing the origin of the Republic of Lithuania shall have to comply with the conditions laid down in paragraph 14 of the present procedure.
- In the event of loss or destruction, the issuing authority may issue a duplicate made out on the basis of the exporter’s application. The endorsement “Duplicate” shall be inserted in box 5 (together with the English translation).
- Exceptionally, the certificates of origin may be issued after the export of the products, where the failure to issue them at the time of such export was a result of justifiable circumstances. The endorsement “Issued retrospectively” shall be inserted in box 5 (together with the English translation).
- The issuing authority shall keep for at least two years the application form submitted for the purpose of receiving the certificate.