Working document GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No 1094 ON MORE STRINGENT CONTROL OVER THE EXPORT OF ALCOHOLIC BEVERAGES, TOBACCO PRODUCTS AND SUGAR 8 November 1994 Vilnius The Government of the Republic of Lithuania, having regard to the fact that much alcoholic beverages, tobacco products and sugar, registered as export goods, gain access to the market being untaxed, hereby has resolved:
- Version of Resolution No. 1092 adopted on 8 September 1998 by the Government of the Republic of Lithuania (since 17 September 1998) (Official Gazette, 1998, No. 81-2270) To establish that ethyl alcohol (code according to the Combined Nomenclature - 2207) shall be exported from the Republic of Lithuania only by railway. If a receiver pays an exporter for the exported ethyl alcohol in advance, the exporter may present confirmation documents for advanced payment at the time of the performance of outright exportation procedure.
- Version of Resolution No. 1092 adopted on 8 September 1998 by the Government of the Republic of Lithuania (since 17 September 1998) (Official Gazette, 1998, No. 81-2270) To establish that, in exporting ethyl alcohol, alcoholic beverages (beer included), tobacco products and sugar, for the above listed goods a deposit of the amount equal to that of the set value added tax and excise tax shall be paid or a security for such an amount shall be presented to the customs office. The deposit shall be returned or security shall be invalidated after exporters present declarations with special marks of the Lithuanian customs office, invoices for the goods with marks of the Republic of Lithuania and foreign states customs offices evidencing the exportation or importation of the goods; in the event of the exportation through the Republic of Lithuania and other states ports, exporters shall produce invoices with marks of the Lithuanian customs office and on board bills of lading or the copies of the above-listed documents. If confirmation documents for advanced payment are not produced at the time of the performance of outright exportation procedure, in addition to the above-mentioned documents, exporters of ethyl alcohol (code according to the Combined Nomenclature – 2207) shall produce a copy of import declaration approved by a foreign state customs office to which ethyl alcohol is exported. The Customs Department under the Ministry of Finance shall ensure that ethyl alcohol, alcoholic beverages (beer included), tobacco products and sugar are not exported from the Republic of Lithuania without paying the deposit or presenting the security.
- Version of Resolution No. 482 adopted on 23 April 1996 by the Government of the Republic of Lithuania (since 1 May 1996) (Official Gazette, 1996, No. 37-944) To prohibit the bringing of ethyl alcohol into the customs warehouses.
- To instruct the Customs Department under the Ministry of Finance to require economic entities to take away ethyl alcohol registered as cargo in transit from the customs warehouses of the Republic of Lithuania within 2 weeks. The Ministry of Internal Affairs shall assist the Customs Department under the Ministry of Finance in carrying out this instruction. Prime Minister Adolfas Šleževičius Minister of Finance Eduardas Vilkelis