Working document

Working document Working document GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No 257 ON THE APPROVAL OF THE PROCEDURE, APPLICABLE TO NATURAL PERSONS, FOR THE CARRIAGE ACROSS AND STORAGE ON THE TERRITORY OF THE REPUBLIC OF LITHUANIA OF EXCISED ALCOHOL, TABACCO AND OIL PRODUCTS 9 March 1999 Vilnius With the aim of preventing the smuggling of excised goods and illegal carriage and storage thereof, the Government of the Republic of Lithuania hereby has resolved:

1. To approve the procedure, applicable to natural persons, for the carriage across and storage on the territory of the Republic of Lithuania of excised alcohol, tobacco and oil products (attached).
2. To establish that: 2.
3. natural persons storing either alcoholic beverages and tobacco products marked with label bands of old model or alcoholic beverages and tobacco products imported from abroad and unmarked with label bands the amount of which is greater than that established by the procedure, applicable to natural persons, for the carriage across and storage on the territory of the Republic of Lithuania of excised alcohol, tobacco and oil products approved by this resolution (hereinafter referred to as the procedure approved by this resolution) shall inform territorial state tax inspectorates about that within a month from the date of the coming into effect of this resolution. 2.
4. provisions covered in paragraphs 2.1, 2.2 and 5.2 of the procedure approved by this resolution shall not be applied in the cases when the remainder of either alcoholic beverages and tobacco products marked with label bands of old model or imported alcoholic beverages and tobacco products unmarked with label bands, both purchased by natural persons (who have informed territorial state tax inspectorates) by the date of the coming into effect of this resolution, has been performed an inventory count and stored in accordance with the procedure established by the Ministry of Finance. 2.
5. To instruct the Ministry of Finance to prepare and approve the procedure for the inventory count of either alcoholic beverages and tobacco products marked with label bands of old model or imported alcoholic beverages and tobacco products unmarked with label bands, both purchased by natural persons specified in paragraph 2.1 and, in co-operation with relevant control institutions, prepare and approve the procedure for the adoption of decisions on the further storage of the above-listed alcoholic beverages and tobacco products. Prime Minister Gediminas Vagnorius Minister of Economy Vincas Babilius Approved by Resolution No. 257 of 9 march 1999 of the Government of the Republic of Lithuania PROCEDURE, APPLICABLE TO NATURAL PERSONS, FOR THE CARRIAGE ACROSS AND STORAGE ON THE TERRITORY OF THE REPUBLIC OF LITHUANIA OF EXCISED ALCOHOL, TABACCO AND OIL PRODUCTS
6. The procedure is applied to natural persons carrying across the territory of the Republic of Lithuania or storing thereon excised alcoholic beverages (beer included), non-denatured ethyl alcohol, tobacco products and oil products (engine fuel, kerosene, jet engine fuel, gas oil (diesel fuel), heavy fuel oil and all types of lubricants).
7. Natural persons shall be forbidden from carriage across the territory of the Republic of Lithuania and storage in the facilities and other places belonging to them by the right of ownership or by a lease or loan-for-use contract on the territory thereof the following: 2.
8. imported alcoholic beverages (beer excluded), tobacco products, both imported and manufactured in the Republic of Lithuania, unmarked with tag stickers according to the procedure established by Resolution No. 36 “On the Introduction of Label bands of the 1998 model for the marking of Tobacco Products and Alcoholic Beverages” (Official Gazette, 1998, No. 7-138) adopted on 14 January 1998 by the Government of the Republic of Lithuania or marked with false label bands; 2.
9. alcoholic beverages (beer excluded) manufactured in the Republic of Lithuania if unmarked with label bands and additional marks in accordance with the procedure established by Resolution No. 36 adopted on 14 January 1998 by the Government of the Republic of Lithuania or marked with false label bands or additional marks; 2.
10. contraband alcoholic beverages (beer included), tobacco products and oil products or false substitutes thereof; 2.
11. non-denatured ethyl alcohol without documents attesting to the legal purchase thereof in accordance with the procedure established by the Law on Alcohol Control of the Republic of Lithuania;
12. Natural persons storing engine fuel, kerosene, jet engine fuel, gas oil (diesel fuel) or heavy fuel oil in fuel tanks must be in keeping with the provisions of the Procedure for the Storage of Oil Products in Fuel Tanks approved by Resolution No. 1542 “On the Procedure for the Storage of Oil Products in Fuel Tanks and Approval of Accounting Rules for Oil Products Stored in Fuel Tanks” (Official Gazette, 1999, No. 1-25) adopted on 31 December 1998 by the Government of the Republic of Lithuania.
13. Natural persons carrying in tanks more than 40 litres of oil products covered in paragraph 1 of the procedure (with the exception of oil products contained in transport means stationary fuel and lubricant tanks provided for in the manufacturer’s technical documentation, from which fuel and lubricants directly go to stationary fuel supply and lubrication systems of transport means) shall possess documents attesting to the legal purchase thereof.
14. Natural persons shall be prohibited from: 5.
15. carrying alcoholic beverages (beer excluded) and tobacco products imported from abroad and unmarked with tag stickers of a set model, the amount of which exceeds the double amount (rate) of the above-listed goods, permitted to be imported from abroad in accordance with Resolution No. 199 “On the Establishment of Customs Regime Applicable to Travellers crossing the State Border of the Republic of Lithuania” (Official Gazette, 1997, No. 21-511) adopted on 6 March 1997 by the Government of the Republic of Lithuania; 5.
16. storage of alcoholic beverages (beer excluded) and tobacco products imported from abroad and unmarked with tag stickers of a set model if their amount exceeds: wine – 100 litres, other alcoholic beverages (beer excluded) – 10 litres and tobacco products – 100 packs. Natural persons are allowed to store more of the above-listed goods, if alcoholic beverages under the same name do not exceed two paragraphs and tobacco products – 10 packs.
17. The observance of the requirements set in this Procedure is controlled by the institutions authorised by laws of the Republic of Lithuania.
18. Persons, in violation of the provisions of this procedure, shall be held liable in accordance with the procedure established by laws of the Republic of Lithuania.