Šis teisės aktas nustato tvarką, kaip prekės gali būti laikinai įvežamos į Lietuvos Respublikos teritoriją, siekiant…

2.1. temporary admitted goods in respect of which formalities of the procedure for the temporary admission of goods were completed before the day on which this Resolution entered into force shall be subject to the procedure of the temporary admission of goods which was then valid;

2.2. the Procedure for the Temporary Admission of Goods into the Territory of the Republic of Lithuania approved by this Resolution shall enter into force from 1 September 2001.

Prime Minister Rolandas Paksas Minister of Economy Eugenijus Gentvilas APPROVED by Resolution No 719 adopted by the Government of the Republic of Lithuania on of 14 June 2001 PROCEDURE FOR THE TEMPORARY ADMISSION OF GOODS INTO THE TERRITORY OF THE REPUBLIC OF LITHUANIA I. GENERAL PROVISIONS 1. This procedure shall govern the entry of goods (including the means of transport) into the customs territory of the Republic of Lithuania (hereinafter referred to as the customs territory) intended for re-export without having undergone any processing or change (except normal depreciation due to the use made of them).

Admission of these goods into the customs territory and their export from it shall be governed by Resolution No 716 „On the Approval of the Special Procedure for Crossing the Border“ (Official Records, 1998, No 56–1564), adopted by the Governmwent of the Republic of Lithuania on 15 June 1998.

„person resident or established in the customs territory“ means: a natural person whose place of residence (place of his permanent or most freaquent residence) is within the customs territory, or a legal person whose headquarters are within the customs territory; „person resident or established outside the customs territory“ means: a natural person whose place of residence (place of his permanent or most freaquent residence) is outside the customs territory, or a legal person whose headquarters (or place of activity) are registered outside the customs territory; „customs office of entry“ means: a customs office through which temporary admitted goods are brought into the customs territory; „customs office of departure“ means: a customs office through which temporary admtted goods are exported from the customs territory; „means of transport“ means: any means used to carry the travellers or goods. For the purposes of this procedure the term "means of transport" shall cover normal spare parts, accessories or equipment carried on board of means of transport, including special equipment for the loading, unloading, handling or storing of the consignments, admitted together with the means of transport; „internal trafffic“ means: the carriage of persons or goods picked up or loaded in the customs territory for setting down or unloading in the customs territory; „frontier zone“ means: a strip of land, 15 kilometres wide, adjacent to the state land frontier. Local administrative regions part of which belong to this strip shall also be deemed to consitute part of the frontier zone.

5.1. are intended to be kept or used in the customs territory for a restricted period and to be re-exported without having undergone any processing or chage;

5.2. can be identified during re-exportation, excluding the exceptions provided for in this procedure.

II. CASES AND CONDITIONS IN WHICH THE TEMPORARY ADMISSION PROCEDURE WITH TOTAL RELIEF FROM IMPORT CUSTOMS DUTIES AND TAXES IS APPLIED (EXCEPT TEMPORARY ADMISSION OF THE MEANS OF TRANSPORT) Goods for display or use at exhibitions, fairs, meetings or similar events 10. temporary admission procedure with total relief from import customs duties and taxes shall be granted for 10.1. goods intended for demonstration or display at events;

10.2. goods intended for use at events by demonstrating other non-Lithuanian goods, including:

10.2.1. goods necessary for the purpose of demonstrating foreign machinery and apparatus to be dispalyed;

10.2.2. construction or decoration material, including electrical fittings for the temporary stands of foreign exhibitors;

10.2.3. advertising and demonstration material which is demonstrably publicity material for the foreign goods displayed (for example, sound and image recordings, films and slides), as well as apparatus for use therewith;

10.3. equipment intended for use at international meetings, conferences or congresses, including interpretation equipment, sound and image recording apparatus, as well as sound and image recordings of an educational, scientific or cultural character;

10.4. live animals intended for demonstration or participation at events;

10.5. goods obtained at events as a result of using temporary admitted goods, machinery, apparatus or live animals.

11.1. trade, industrial, agricultural or crafts exhibitions, fairs, or similar events for show or display;

11.2. exhibitions or meetings which are organised for a charitable purpose;

11.3. exhibitions or meetings which are organized to support or promote scientific, technical, educational, cultural, touristic activity, sports, religious knowledge, craft, art, or international co-operation;

11.4. meetings of representatives of an international organization or international group of organizations;

11.5. meetings of an official or commemorative character, except exhibitions organized for private purposes in shops or business premises with a view to the sale of foreign goods.

Professional equipment 15. Temporary admission procedure with total relief from import customs duties and taxes applied to the professional equipment. The professional equipment means:

15.1. equipment for the press or for sound or television broadcasting which is necessary for representatives of the press, radio and television organizations established outside the customs territory for purposes of reporting in the customs territory, and in order to transmit or record material for specified programmes;

15.2. cinematographic equipment which the person resident or established outside the customs territory uses to make films (one or more), television programmes or audiovisual works;

15.3. any other equipment which the person resident or established outside the customs territory imports into the customs territory for the exercise of the personal calling, work or profession. It does not include equipment which is to be used for the industrial manufacture or packaging of goods or (except in the case of hand tools), for the exploitation of natural resources, for the construction, repair or maintenance of buildings, for earth moving and like works;

15.4. ancillary apparatus for the equipment mentioned in paragraphs 15.1, 15.2 and 15.3 of this procedure and accessories therefor.

17.1. are owned by a person resident or established outside the customs territory;

17.2. imported by a person resident or established outside the customs territory;

17.3. used solely by or under the personal supervision of the person who has imported the goods into the customs territory.

Goods imported for educational, scientific or cultural purposes 22. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to:

22.1. pedagogic material and scientific equipment. Pedagogic material means: any apparatus, models, instruments and the like exclusively used for purposes of teaching, lecturing or vocational training. An illustrative list of pedagogic material is provided in Annex 2 to this procedure. Scientific equipment means: instruments, apparatus and machines used for the purposes of scientific research and teaching;

22.2. spare parts and ancillary equipment necessary for the use of pedagogic material or scientific equipment;

22.3. tools specially designed for the maintenance, checking, gauging or repair of padagogic material or scientific equipment;

22.4. other goods admitted for educational, scientific or cultural purposes, including:

22.4.1. stage costumes and other stage properties temporary admitted for the use by theatres, other establishments of stage art and companies;

22.4.2. scores temporary admitted for use by musical theatres or orchestras.

23.1. are imported by non-profit making state (municipal), public or private educational or cultural establishments, institutions of science and studies and are used by or under supervision of these establishments;

23.2. are owned by a person established outside the customs territory;

23.3. are used for non-commercial purposes;

23.4. are imported in reasonable quantities having regard to the purposes of the use.

Welfare material for seafarers 25. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to welfare material for seafarers. Seafarers means: all the persons working and serving at sea of a foreign ship engaged in international maritime traffic. Welfare material means: the material for the pursuit of cultural, educational, religious, recreational or sporting activities. An illustrative list of welfare material for seafarers is given in Annex 3 to this procedure.

26.1. are unloaded from the ship engaged in international maritime traffic to be tempoprarily used ashore by the crew for a period not exceeding the ship‘s stay in port;

26.2. imported for temporary use in hostels, clubs or other recreation centres for seafarers, managed either by state (municipal) body or non-profit making organizations, and places of worship where services for seafarers are regularly held. In this case the period for temporary admission shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.

Travellers‘ personal effects and articles imported for sports purposes 27. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to travellers‘ personal effects and articles imported for sports purposes. Traveller‘s personal effects means: all articles, new or used, which a traveller may reasonably require for his or her personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported for commercial purposes. Goods imported for sports purposes means: sports requisites and other articles for use by persons in sports contests or demonstrations or for training. An illustrative list of the travellers‘ personal effects and articles imported for sports purposes is provided in Annex 4 to this procedure.

29.1. these goods are owned by a person resident or established outside the customs territory;

29.2. these goods are imported in reasonable quantities having regard to the purpose of the journey.

Tourist publicity material 31. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for tourist publicity material. Tourist publicity material means: goods imported for the purpose of encouraging the public to visit a foreign country, in particular with the view of rendering information about religious, cultural, touristic, sporting or professional meetings or events. An illustrative list of tourist publicity material is provided in Annex 5 to this procedure.

32.1. are owned by a person established outside the customs territory;

32.2. are imported in resonable quantities having regard to the purposes of their intended use.

Goods imported as frontier traffic 34. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods:

34.1. imported by frontier zone inhabitants outside the customs territory in the performance of their profession or trade (apparatus, tools, instruments used by doctors, masters, craftsmen, etc);

34.2. personal or household effects of frontier zone inhabitants outside the customs territory imported by them into the customs territory for repair, manufacture or processing;

34.3. equipment intended for working on land located within the frontier zone of the customs territory;

34.4. equipment owned by an official body, imported in connection with a relief operation (fire, flood, etc) within the frontier zone of the customs territory.

Goods imported for humanitarian purposes 38. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:

38.1. medical, surgical and laboratory equipment intended for use by hospitals and other medical institutions;

38.2. relief consignments. Relief consignments means: all goods (means of transport, tents, prefabricated houses, blankets and other goods of prime necessity), forwarded as aid in cases of natural disasters or similar catastrophes.

39.1. provided these goods are owned by a person resident or established ouside the customs territory;

39.2. provided these goods are imported for use free of charge;

39.3. in the case of import of the equipment referred to in paragraph 38.1 of this procedure, provided this equipment is intended for use in hospitals or other medical institutions, which, finding themselves in exceptional candcumstances, have urgent need of it, provided this equipment is not available in the customs territory in sufficient quantity;

39.4. in the case of import of the equipment referred to in paragraph 38.2 of this procedure, provided these goods are imported upon the request of the Government of the Republic of Lithuania or are transferred for use free of charge by institutions or offices of the Government of the Republic of Lithuania (of municipalities), other entities established or controlled by institutions or offices of the Government of the Republic of Lithuania (of municipalities).

Live animals 41. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for live animals of any species imported into the customs territory for the purposes of temporary admission listed in Annex 6 to this procedure.

42.1. they are owned by a person resident or established outside the customs territory;

42.2. in the case of import of draught animals which are to be used for working on land situated in the frontier zone of the customs territory and which must be imported by a person resident in the frontier zone outside the customs territory adjacent to the frontier zone of the customs territory into which they are imported. These animals must be used solely for the performance of agricultural work, forestry work or for pisciculture and they shall be re-exported without delay once the work for which it was imported has been carried out.

Packings 44. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for packings. Packings means: ancillary means of repeated use which are intended for or used to pack, stow or secure the goods (boxes, barrels, sacks, etc), excluding straw, paper, glasswool, shavings and similar packing materials, when imported in bulk. Containers referred to in paragraphs 49 and 50 of this procedure and pallets referred to in paragraph 55 of this procedure are also excluded.

45.1. they are imported filled with goods and declared as being for re-exportation filled or empty;

45.2. they are imported empty and declared as being for re-exportation filled.

Containers 48. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:

48.1. containers, provided they are imported into the customs territory by the owner of the container or any other person, who controls the movement of the container, or on behalf of the representative of one of them;

48.2. spare parts, accessories and equipment of the container which are imported with the temporary imported container or are imported separately to be re-exported with the temporary imported container.

49.1. is fully or partially enclosed to constitute a compartment intended for containing goods;

49.2. is of a permanent character and accordingly strong enough to be suitable for repeated use;

49.3. is specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading;

49.4. designed for ready handling, particularly when being transferred from one mode of transport to another;

49.5. designed to be easy to fill and to empty;

49.6. having an internal volume of not less than one cubic meter. This requirement shall not apply to containers used in air transport.

51.1. an inscription identifying the owner of the container or any other person controlling the movement of the container: a full name (name, surname) or the acknowledged identification marks, excluding the symbols of the form of an emblem or a flag;

51.2. the identification marks and numbers of the container given by the owner of the container or any other person controlling the movement of the container;

51.3. the tare weight of the container, including all its permanently fixed equipment. This information shall not be mandatory on replaced containers used in the railway transport;

51.4. the name of the country to which the container belongs. The country to which the container belongs may be shown by entering the full name of the country or by means of ISO Alpha-2 country code provided for in International Standard ISO 3166, or by the distinguishing sign used to indicate the country of registration of motor vehicles in international road traffic. This information shall not be mandatory for containers used in air transport.

Palletsi 55. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for pallets. Pallet means: a device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. This device is made up of two decks separated by bearer, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure.

Samples and other goods imported for commercial purposes 58. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:

58.1. samples. „Samples“ means: articles which are representative of a particular category of goods already produced or are examples of goods the production of which is contemplated, but does nor include identical articles brought in by the same individual, or sent to a single consignee, in such quantity that, taken as a whole, they no longer constitute samples under ordinary commercial usage;

58.2. advertizing films. „Advertizing films“ means: recorded visual media (with or without sound track), consisting essentially of images showing the nature or operation of the advertized products or equipment put up for sale or hire by a person resident or established outside the customs territory, provided that the films are of a kind suitable for exhibition to prospective customers but not for general exhibition to the public. These films must be imported in a packet which contains not more than one copy of each film and which does not form part of a larger consignment of films;

58.3. any other goods referred to in Annex 7 to this procedure and imported with the intention to establish or develop commercial relations but whose importation does not in itself constitute a commercial operation.

59.1. are owned by a person resident or established outside the customs territory;

59.2. are imported solely for the purpose of being shown or demonstrated in the customs territory, for the soliciting of orders for the advertized products or equipment to be imported into the customs territory. These goods may not be sold or put to use except for the purposes of showing or demonstration, or used in any way for hire or reward while in the customs territory.

Goods intended for manufacturing operations 61. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods intended for manufacturing operations. „Goods intended for manufacturing operations“ means:

61.1. forms, blocks, plates, moulds, drawings, plans, models and other similar articles imported for use in a manufacturing process;

61.2. measuring, controlling and checking instruments and other similar articles imported for use in a manufacturing process;

61.3. special tools and instruments imported for use in a manufacturing process;

61.4. replacement means of production. „Replacement means of production“ means: devices, tools or machinery made available to a person resident or established in the customs territory free of charge for temporary use by a supplier or repairer, pending the delivery or repair of similar goods.

62.1. provided these goods are owned by a person resident or established outside the customs territory;

62.2. in the cases of the temporary admission of the goods referred to in paragraphs 61.1 and 61.2 of this procedure, provided that not less than 75 per cent of the production resulting from the use of these goods in the customs territory will be subject to an outright exportation.;

62.3. in the case of the temporary admission of the goods referred to in paragraph 61.3 of this procedure, provided these goods are made available to a person resident or established in the customs territory free of charge, and all of the production resulting from the use of these goods in the customs territory will be subject to an outright exportation.

Other cases when temporary admission procedure is granted with total relief from import customs duties and taxes 64. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:

64.1. goods admitted under the purchase contract for the purposes of testing. The period for the temporary admission for these goods shall be 6 months from the date of the completion of the formalities in respect of the tempporary admission procedure;

64.2. works of art, collection items and antiques imported for exhibition with a view to possible sale of these goods at exhibition. Works of art, collection items and antiques are set out in Annex 8 to this procedure;

64.3. made-up articles of artifical fur, precious stones, carpets and articles of jewellery, provided they are dispatched for the purposes of introduction and are marked with special markings indicating their being as samples. The term „consignments on approval“ shall also cover admission of goods which the consignor for his part wishes to sell and which the consignee may or may not purchase it after inspection. The period for the temporary admission of these goods shall be 6 weeks from the date of the completion of the formalities in respect of the temporary admission procedure.

67.1. customs value of imported goods does not exceed LTL 15,000;

67.2. importation is irregular, i.e. importation is carried out under important circumstances and the holder of the procedure was not carrying out such temporary admission of goods during the last 12 months;

67.3. goods are imported for a period not exceeding three months.

III. CONDITIONS FOR TEMPORARY ADMISSION OF THE MEANS OF TRANSPORT WITH TOTAL RELIEF FROM IMPORT CUSTOMS DUTIES AND TAXES 68. Temporary imported means of road, railway, air and inland waterway and maritime transport, excluding exceptions provided for in paragraphs 75, 79, 84, 85 and 87 of this procedure shall not be pledged, lent, handed, transferred under the contracts of use or otherwise put into the ownership or at the disposal of any person resident or established in the customs territory.

Means of road transport imported for use for commercial purposes 70. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of road transport imported for use for commercial purposes. Use of the means of transport for commercial purposes means: the carriage of persons, whether or not for remuneration, or the transport of industrial and commercial goods, whether or not for remuneration. For the purposes of paragraphs 71–75 of this procedure the term „means of transport“ shall cover all means of road transport and all trailers which may be coupled to such means of transport.

71.1. means of transport is imported and used for commercial purposes by a person resident or established outside the customs territory or by a person operating on his behalf;

71.2. means of transport is registered in the name of a person resident or established outside the customs territory. In the case when state registration of the means of transport is not obligatory, such means of transport must be owned by a person resident or established outside the customs territory;

71.3. means of transport is used exclusively for transport which begins or ends outside the customs territory.

Means of road transport imported for personal use 76. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of road transport imported for personal use. Use of the means of transport for personal use means: the carriage of passengers or goods exclusively for personal use by the person concerned, excluding the use of the means of transport for commercial purposes. In paragraphs 77–80 of this procedure the term „means of transport“ shall cover all means of road transport, including caravans and trailers which may be coupled to a motor means of transport.

77.1. means of transport are imported and used for personal purposes by a person resident or established outside the customs territory;

77.2. means of transport are registered in the name of a person resident or established outside the customs territory. In the case when the state registration is not obligatory for the means of transport, it must be owned by a person resident or established outside the customs territory.

79.1. this is carried out with the intention of an immediate re-exportation of such means of transport;

79.2. means of transport is used by the spouse or the relatives in the direct ascending and descending lines resident outside the customs territory;

79.3. a natural person resident in the customs territory uses the means of transport operating on behalf and on the instructions of the holder of the procedure.

Means of rail transport 81. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of rail transport. For the purposes of paragraphs 82–84 of this procedure the term „means of transport“ shall cover prime movers, railcars and all kinds of rolling stock used for the transport of persons and goods by rail mans of transport.

82.1. means of transport are owned by a person resident or established outside the customs territory;

82.2. means of transport are registered in the railway network outside the customs territory.

Means of civil air transport and means of sea or inland waterway transport 86. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of civil air transport and means of sea or inland waterway transport. For the purposes of paragraphs 87–91 of this procedure the term "means of transport" shall cover aircraft and means of sea or inland waterway transport.

Means of transport imported for personal use may remain in the customs territory for a period not exceeding the time for which the holder of the procedure is entitled to remain in the customs territory.

Spare parts , accessories and normal equipment 92. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for spare parts, accessories and normal equipment, including the gear used to stow, secure or protect goods, imported together with or separately from the means of transport for which they are intended.

IV. caseS of applying TEMPORARY ADMISSION PROCEDURES with partial relief from import customs duties and taxes 94. In cases when the entry of non-Lithuanian goods is in prejudice to the cases of application and the conditions of the temporary admission procedure with total relief from import customs duties and taxes laid down in paragraphs 10–93 of this procedure, the temorary admission procedure with partial relief from import customs duties and taxes shall apply; temporarily admitted goods shall be subject to import customs duties and taxes in accordance with Article 140 of the Customs Code of the Republic of Lithuania.

V. THE GRANTING OF THE AUTHORISATION TO APPLY THE TEMPORARY ADMISSION PROCEDURE 96. Temporary admission procedure shall be carried out solely subject to the obtaining of the customs authorisation.

97.1. the conditions referred to in this procedure for the temporary admission of goods which are intended to be imported are satisfied;

97.2. customs authorities are able to ensure supervision and control over carrying out of the temporary admission procedure and if the costs necessary for the supervision of the carrying out of the procedure are not unproportionally large in comparison to the economic benefit of carrying out such a procedure;

97.3. it is possible to ensure the identification of the temporarily admitted goods during the time of their stay or use within the customs territory and during the re-exportation. Customs authorities may also allow to apply the temporary admission procedure even when it is not possible to identify the temporarily admitted goods if absence of the means of identification will not give rise to conditions for the infringement of carrying out this procedure.

General procedure for the granting of the authorisation 98. A person wishing to apply for the temporary admission procedure (future user of the procedure) shall present to the territorial customs authorities of the territory where temporary admitted goods are to be used an application for an authorisation to apply the temporary admission procedure. The application shall be made in conformity with the specimen laid down in Annex 9 to this procedure.

Simplified procedure for issuing the authorisation 108. The simplified procedure for authorising to apply the temporary admission procedure may not be applied in cases of the temporary admission of goods specified in paragraphs 52, 57, 67 and 94 of this procedure.

110.1. personal data of the holder of the procedure, where the person applying for the use of the procedure is not the same as the declarant. Where the person applying for the use of the procedure is not the same as the declarant, presentation of the customs declaration supported by a written undertaking of the person applying for the use of the procedure to fulfil the obligations relating with the application of the temporary admission procedure;

110.2. personal data of the user of goods, if the temporarily admitted goods are to be used not by the holder of the procedure;

110.3. personal data of the owner of goods if there is a necessary condition that the goods must belong to a person resident or established outside the customs territory;

110.4. legal basis for the application of the requested temporary admission procedure (a paragraph of this procedure in which the case of the entry of the requested goods under the temporary admission procedure is foreseen);

110.5. the period for which the goods are expected to remain under the temporary admission procedure;

110.6. the method (purposes) of the use of the temporarily admitted goods;

110.7. the intended place (places) where the goods are to be kept or used within the customs territory.

111.1. personal data of the holder of the procedure;

111.2. precise trade descriptions and quantity of the temporarily imported goods;

111.3. the customs value of the temporarily imported goods;

111.4. the intended period for which the goods are temporarily imported;

111.5. the place (places) where the temporarily imported goods are to be kept and used within the customs territory.

116.1. issued in a country which is a contracting party to the ATA Convention or to the Convention on Temporary Admission (Istanbul Convention) and endorsed and guaranteed by an association forming part of an international guarantee chain. The Customs Department shall draw up and communicate the list of the countries which are contracting parties to the ATA Convention or to the Convention on Temporary Admission (Istanbul Convention) and associations forming part of an international guarantee chain to the customs offices authorised to carry out the formalities in respect of the temporary admission procedure;

116.2. valid for the period of the intended stay of the temporary admitted goods in the customs territory.

VI. PERIOD FOR THE TEMPORARY ADMISSION 118. When issuing the authorisation the customs authorities shall specify the period for the temporary admission. The period for the temporary admission specified by the customs authorities must be sufficient to achieve the object of the temporary admission of goods. In establishing the period for the temporary admission of goods, the requirements laid down for the cases of the temporary admission of goods in paragraphs 14, 21, 24, 26.1, 26.2, 30, 33, 36, 37, 40, 43, 47, 54, 56, 57, 60, 63, 64.1, 64.3, 67.3, 73, 78, 83 and 91 of this procedure shall be observed. In such cases of the temporary admission for which the period of the temporary admission has not been specified in this procedure, the period for the temporary admission may not exceed 24 months.

VII. ENTRY OF GOODS UNDER THE TEMPORARY ADMISSION PROCEDURE 123. The customs declaration for the entry of the temporarily imported goods shall be lodged at the customs office designated in the authorisation, except the cases of the temporary admission when the authorisation is granted in accordance with paragraphs 109, 111, 115 and 117 of this procedure.

VIII. DISCHARGE OF THE TEMPORARY ADMISSION PROCEDURE 128. The temporary admission procedure shall be discharged where:

128.1. temporarily imported goods are subject to an outright exportation. Temporarily imported goods may be re-exported in single or several consignments;

128.2. under the consent of the customs authorities, temporarily imported goods shall be introduced to the free zone, placed in the customs warehouse or public warehouse, these goods shall be subject to the discharge of the customs transit procedure with the view of re-exporting them or putting them to any other disposal in accordance with the conditions laid down in the authorisation;

128.3. at the request of the person concerned and under the consent of the customs authorities, temporarily imported goods shall be subject to the discharge of the formalities in respect of the customs-approved action of their destruction or they shall be abandoned to a competent institution or office of the Republic of Lithuania;

128.4. the holder of the procedure proves to the satisfaction of the customs authorities that temporarily imported goods have been destroyed or irretrievably lost due to an accident or force majeure.

131.1. means of transport for commercial use have been used in internal traffic;

131.2. means of transport for private use have been used for commercial purpose in internal traffic;

131.3. means of transport after importation have been pledged, hired, transferred for use or otherwise put into the ownership or at the disposal of a person resident or established in the customs territory, except the cases when an immediate re-exportation of such temporarily imported goods is sought by means of such transactions.

133.1. small samples which are representative of goods displayed at an event and introduced not from the customs territory, including such samples of foods and beverages, either imported in the form of such samples or produced from imported bulk materials at the event, provided that:

133.1.1. they are supplied free of charge not from the customs territory and are used solely for distribution free of charge to the visiting public;

133.1.2. they are identifiable as advertising samples and are individually of little value;

133.1.3. they are unsuitable for commercial purposes and are packed (in cases when goods of such kind are provided to the consumers packed) in quantities appreciably smaller than the goods sold in the smallest retail package;

133.1.4.samples of foods and beverages packed in quantities other than indicated in paragraph 133.1.3 of this procedure and consumed at the event;

133.1.5. the aggregate value and quantity of the samples are, in the opinion of the customs authorities, reasonable having regard to the nature of the event, the number of visitors to it and the extent of the exhibitor‘s participation therein;

133.2. goods imported for demonstration or for the purpose of demonstrating the operation of a foreign machine or apparatus displayed at an event and consumed or destroyed in the course of such demonstration, provided that the aggregate value and quantity of such goods are, in the opinion of the customs authorities, reasonable having regard to the nature of the event, the number of visitors to it and the extent of the exibitor‘s participation therein;

133.3. products of low value (such as paint, varnish, wallpaper, etc) used up in constructing, furnishing, or decorating the temporary stands of foreign exhibitors at an event;

133.4. printed matter, catalogues, trade notices, price lists, advertising posters, calendars, unframed photographs which are demonstrably publicity material for the foreign goods displayed at an event, provided that:

133.4.1. they are supplied free of charge not from from the customs territory and are used solely for distribution free of charge to the visiting public at an event;

133.4.2. the aggregate value and quantity of such goods are reasonable having regard to the nature of the event, the number of visitors to it and the extent of the exhibitor‘s participation therein;

133.5. files, records, forms and other documents which are imported for use as such at or in connection with, international meetings, conferences or congresses.

IX. import CUSTOMS DUTIES AND TAXES FOR TEMPORARILY IMPORTED GOODS 139. Import customs duties and taxes for temporarily imported goods, including those goods which are placed under the temporary admission procedure, with partial relief from import customs duties and taxes shall be calculated in accordance with the Customs Code of the Republic of Lithuania.

Where temporarily imported goods with total relief from import customs duties and taxes are released for free circualtion, customs duties and taxes, applying the rates valid on the day when the customs declaration for release for free circulation was accepted for customs examination, shall be paid.

The interest shall be calculated off the amount of import customs duties and taxes for the period running from the day of acceptance of the customs dcelaration for the temporary admission procedure to the day of acceptance for customs examination of the customs declaration for release for free circualation. The amount of interest shall be equal to the amount of increased interest established by the Minister of Finance on the payment loan.

1.1. equipment for the press:

1.1.1. personal computers;

1.1.2. telefax equipment;

1.1.3. typewriters;

1.1.4. cameras of all kinds (film and electronic cameras) 1.1.5. sound or image transmitting, recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers);

1.1.6. sound or image recording media, blank or recorded;

1.1.7. testing and measuring instruments and apparatus(oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc);

1.1.8. lighting equipment ( spotlights, converters, tripods);

1.1.9. operational accessories (cassets, eksposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors);

1.2. sound broadcasting equipment:

1.2.1. telecommunication equipment – broadcast transmitter-receivers or transmitters, terminals connectable to network or cable; satellite links;

1.2.2. audio freaquency production (sound pick-up, recording or reproducing apparatus);

1.2.3. testing or measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc);

1.2.4. operational accessories (clocks, stopwatches, compasses, microphones, mixing consoles, sound tapes, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc);

1.2.5. sound recording media, blank or recorded;

1.3. television broadcasting equipment:

1.3.1. television cameras;

1.3.2. telecinema equipment;

1.3.3. testing and measuring instruments and apparatus;

1.3.4. transmission and retransmission apparatus;

1.3.5. communication apparatus;

1.3.6. sound or image recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers);

1.3.7. lighting equipment (spotlights, converters, tripods);

1.3.8. errection equipment;

1.3.9. operational accessories (clocks, stopwatches, compasses, lenses, exposure meters, tripods, battery chargers, cassettes, generating sets, transformers, batteries and accumulators, heating, air-conditioning and ventilating apparatus, etc);

1.3.10. sound and image recording media, blank or recorded (credit titles, station call signs, music inserts, etc.);

1.3.11. film rushes;

1.3.12. musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, hairdryers;

1.4. vehicles specially designed or specially adapted for the purposes of the press, sound or television broadcasting:

1.4.1. television transmitting vehicles (mobile television stations);

1.4.2. vehicles for television accessories;

1.4.3. video tape recording vehicles;

1.4.4. slow motion vehicles;

1.4.5. light vehicles.

2.1.1. cameras of all kinds (film and electronic cameras);

2.1.2. testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, tool boxes and bags, vectorscopes, video generators, etc);

2.1.3. camera „dollies“ and booms;

2.1.4. lighting equipment (spotlights, converters, tripods);

2.1.5. erection equipment;

2.1.6. sound or image transmitting, recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers);

2.1.7. sound or image recording media, blank or recorded (credit titles, station call signs, musical inserts, etc);

2.1.8. film rushes;

2.1.9. operational accessories (clocks, stopwatches, compasses, microphones, mixing consoles, sound and video recording media, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc);

2.1.10. musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, hairdryers;

2.2. vehicles designed or specially adapted for the puroses of cinematography.

3.1. equipment for erection, testing, commissioning, checking, control, maintenance and repair of machinery, plant, means of transport:

3.1.1. tools;

3.1.2. measuring, checking and testing equipment and instruments (temperature, pressure, distance, height, surface, speed, etc), including electrical instruments (voltmeters, ammeters, measuring cables, comparators, transformers, recording instruments, etc) and jigs;

3.1.3. apparatus and equipment for taking photographs of machines and plant during or after erection;

3.1.4. apparatus for durvey of ships;

3.2. equipment necessary for businessmen, business efficiency consultants, productivity experts, auditors and members of similar professions:

3.2.1. personal computers;

3.2.2. typewriters;

3.2.3. sound or image transmitting, recording or reproducing apparatus;

3.2.4. calculating instruments and apparatus;

3.3. equipment necessary for experts undertaking topographical surveys or geophysical prospecting work:

3.3.1. measuring instruments and apparatus;

3.3.2. drilling equipment;

3.3.3. transmission and communication equipment;

3.4. equipment necessary for experts combating pollution;

3.5. instrunments and apparatus necessary for doctors, veterinary surgeons, midwives and members of similar professions;

3.6. equipment necessary for archeologists, paleontologists, geographers, zoologists and other scientists;

3.7. equipment necessary for entertainers, theatre companies and orchestras, including all articles used for public or private performances (musical instruments, costumes, scenery, etc.);

3.8. equipment necessary for lecturers to illustrate their lectures;

3.9. equipment necessary for photography trips (cameras of all kinds, cassettes, exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors, lighting equipment, fashion goods and accessories for models, etc);

3.10. vehicles designed or specially adapted for the purposes of specified above: mobile inspection units, travelling workshops and travelling laboratories. ___________________ Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania Annex 2 PEDAGOGIC MATERIAL (Illustrative list) 1. Sound or image recorders or reproducers:

1.1. slide and filmstrip projectors;

1.2. cinematographic projectors;

1.3. back-projectors and episcopes;

1.4. magnetophones, magnetoscopes and video equipment;

1.5. closed circuit (cabel) television equipment.

2.1. slides, filmstrips and microfilms;

2.2. cinematographic films;

2.3. sound recordings (magnetic tapes and discs);

2.4. videotapes.

3.1. bibliographic equipment, audio and visual material for libraries;

3.2. mobile libraries;

3.3. language teaching laboratories;

3.4. simultaneous interpretation equipment;

3.5. mechanical or electronic programmed teaching machines;

3.6. material specially designed for the educational or vocational training of handicapped persons.

4.1. wall charts, models, graphs, maps, plans, photographs and drawings;

4.2. instruments, apparatus and models designed for demontrational purposes;

4.3. collections of items with visual and audio pedagogic information, prepared for the teaching of a subject (study kits);

4.4. instruments, apparatus, tools and machine-tools for vocational training;

4.5. equipment, including specially adapted or designed vehicles for use in relief operations, which is imported for the training of persons involved in relief operations. ___________________ Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania Annex 3 WELFARE MATERIAL FOR SEAFARERS (Illustrative list) 1. Reading material:

1.1. books;

1.2. material for correspondence courses;

1.3. newspapers, journals and other periodicals;

1.4. information publications on welfare facilities in ports (including religious services).

2.1. sound and image reproducing instruments;

2.2. tape-recorders;

2.3. radio sets, television sets;

2.4. cinematographic and other projectors;

2.5. recordings on tapes or discs (language courses, radio programmes, greetings, music and entertainment);

2.6. films, exposed and developed;

2.7. slides;

2.8. videotapes.

3.1. sports wear;

3.2. balls;

3.3. rackets and nets;

3.4. deck games;

3.5. athletic equipment;

3.6. gymnastic equipment.

4.1. indoor games;

4.2. musical instruments;

4.3. material for amateur dramatics;

4.4. materials for painting, sculpture, woodwork and metalwork, carpet making, etc.

II. GOODS IMPORTED FOR SPORTS PURPOSES 1. Track and field equipment:

1.1. obstacles and barriers;

1.2. javelins, discuses, poles, shots, hammers.

2.1. balls of any kind;

2.2. rackets, mallets, clubs, sticks and the like;

2.3. nets of any kind;

2.4. goalposts and parts therefor.

3.1. skis and sticks;

3.2. skates;

3.3. bobsleighs;

3.4. curling equipment.

5.1. canoes and kayaks;

5.2. sail and row boats, sails, oars and paddles;

5.3. surf boards, windsurfers and sails.

6.1. cars;

6.2. motorised bicycles and motor bicycles;

6.3. motor boats.

7.1. sports arms and ammunition;

7.2. non-motorised bicycles;

7.3. archer‘s bow and arrows;

7.4. fencing equipment;

7.5. gymnastics equipment;

7.6. compasses;

7.7. wrestling mats and tatamis;

7.8. weight-lifting equipment;

7.9. riding equipment, sulkies;

7.10. hang-gliders, delta wings, windsurfers;

7.11. climbing equipment;

7.12. sound recording media to accompany the performance.

8.1. measuring and score display equipment;

8.2. blood and urine test appratus. ___________________ Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania Annex 5 TOURIST PUBLICITY MATERIAL (Illustrative list) 1. Material intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities: prospectuses, pictures, drawings, framed and unframed photographs, books, paintings, engravings and litographs, sculptures, tapestries and other similar works of art.

1.1.paintings, drawings and pastels, executed entirely by hand, other than plans and drawings for architectural, engineering, industrial, commercial, topographic or similar purposes, industrial articles, hand-painted or hand-decorated, fabrics and similar articles used for theatre decorations; collages and similar decorative plaques (commodity code according to the Combined Nomenclature of Goods – 97.01);

1.2. original engravings, prints and litographs produced in limited number, wholly executed by hand irrespective of the process (but not including any mechanical or photomecanical process) (commodity code according to the Combined Nomenclature of Goods – ex.9702.00.00.0);

1.3. original sculptures and statuary, in any material, if wholly executed by hand; sculptures‘ copies, produced in no more than eight copies (commodity code according to the Combined Nomenclature of Goods – ex.9703.00.00.0);

1.4. tapestries (commodity code according to the Combined Nomenclature of Goods – ex.5805.00.00.0) and textile wall coverings (commodity codes according to the Combined Nomenclature of Goods – ex.6304.91.00.0, ex.6304.92.00.0, ex.6304.93.00.0, ex.6304.99.00.0), executed entirely in hand, pursuant to the sketch of the originals, if not more than eight copies of an individual article were produced;

1.5. single pieces of ceramic products, executed entirely in hand and signed by the author;

1.6. enamel ware, produced entirely by hand, in no more than eight numerated copies signed by the artist or art workshop, excluding decorations, articles of jewellery, gold and silver;

1.7. artistic photographs made by an artist himself or under his supervision, signed, numerated and produced in no more than 30 copies of one photograph.

2.1. postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, or if unused, not in the sale or not of a new edition in the country in which they may be used following their purpose (commodity code according to the Combined Nomenclature of Goods – 9704.00.00.0);

2.2. collections and collector‘s pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (commodity code according to the Combined Nomenclature of Goods – 9705.00.00.0).

1.1. applicant __________________________________________________;

1.2. user of goods_________________________________________________;

1.3. owner of goods__________________________________________________.

2.1. precise commercial name and description _____________________________ 2.2. code according to the Combined Nomenclature of Goods __________________;

2.3. intended quantity to be imported ______________________________________;

2.4. intended customs value____________________________________________.

8.1. customs office of entry _____________________________________________;

8.2. customs ofice of exit ____________________________________________.

1.1. if the application is set out by the applicant on the letterhead, paragraph 1.1 may not be completed, it shall only be indicated that the information complies with the details provided for on the letterhead;

1.2. paragraph 1.2 of the application shall be completed when the applicant is not the same person as the person who will use the goods in the customs territory;

1.3. paragraph 1.3 of the application shall be completed when an obligatory condition prescribing that temporarily imported goods must belong to a person resident or established outside the customs territory is set.

2.1. precise trade name and description: description of goods must be clear and detailed enough to enable to take a decision regarding issue of the authorisation on the basis thereof;

2.2. code according to the Combined Nomenclature of Goods: exclusively for the purpose of identification. It shall be sufficient to indicate a code of six digits, except the cases when it is necessary to indicate the code of eight digits in order it is possible to take a decision regarding issue of the authorisation or in order to properly apply the temporary admission procedure;

2.3. intended quantity to be imported: goods intended to be imported in units (kilograms, litres, metres, etc.);

2.4. intended customs value: computed customs value of temporarily imported goods based on the known data and supplied documents.

8.1.customs office of entry: the customs office at which goods for the procedure of temporary admission shall be produced;

8.2. customs office of exit: the customs office at which goods for the discharge of the temporary admission procedure shall be produced.

1.1. applicant __________________________________________________;

1.2. user of goods_________________________________________________;

1.3. owner of goods__________________________________________________.

2.1. precise commercial name and description _____________________________ 2.2. code according to the Combined Nomenclature of Goods __________________;

2.3. intented quantity to be imported ______________________________________;

2.4. intended customs value____________________________________________.

8.1. customs office of entry _____________________________________________;

8.2. customs ofice of exit ____________________________________________.

Head of the teritorial (Initial of the name, customs office (Signature) surname) 20__ _______________________ A.V.

Remarks regarding the completion of the form of the authorisation 1. The particulars provided in the application for the granting of the authorisation to apply the temporary admission procedure must be given in the authorisation. Where the information in the authorisation is given with reference to the application, the application must be construed to be an integral part of the authorisation to apply the temporary admission procedure.