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-v Official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION  No 719 ON THE APPROVAL OF THE PROCEDURE FOR THE TEMPORARY ADMISSION OF GOODS INTO THE TERRITORY OF THE REPUBLIC OF LITHUANIA 14 June 2001 Vilnius In accordance with the Customs Code of the Republic of Lithuania (Official Records, 1996, No 52–1239) and Law on the Ratification of the Convention on Temporary Admission (Istanbul Convention) (Official Records, 1997, No 117–2994), the Government of the Republic of Lithuania r e s o l v e s: 1. To approve the Procedure for the Temporary Admission of Goods into the Territory of the Republic of Lithuania (enclosed). 2. To establish that : 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). 2. This procedure shall not apply in respect of arms, amunition, military equipment and other consignments of the army units of the foreign states and of the military units of the formations jointly set up together with other states (and of the civil workers working in military forces assigned to them), arriving to the customs territory to take part at international exercises, other events of international military co-operation or to carry out the tasks in preparing for such exercises and events, temporary admitted into the customs territory. 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. 3. For the purposes of this procedure the term: „temporary admission“ means:  introduction of non-Lithuanian goods into the customs territory with the view of re-exporting them without having undergone any processing or change (except normal depreciation due to the use made of them); „temporary admitted goods“ means: non-Lithuanian goods introduced  into the customs territory applying the temporary admission procedure; „temporary admission with total relief from import duties and taxes“ means: the application of the temporary admission procedure where temporary admitted goods are totally released from import customs duties and taxes which would otherwise apply on them had they been released for free candculation; „temporary admission with partial relief from import duties and taxes“  means: the application of the temporary admission procedure where temporary admitted goods are subject to that part of import customs duties and taxes which would otherwise apply on them had they been released for free circulation, that is prescribed by the time of stay of these temporary admitted goods in the customs territory; „ATA carnet“  means: the international document for the temporary admission of certain goods (excluding means of transport) accepted as a customs declaration and testifying that the goods accompanying it are covered by an international guarantee, ensuring the payment of all import duties and taxes due on the goods in the case of the breach of the procedure established for the temporary admission; „request“ means: a request submitted to customs in accordance with the provisions of this procedure to issue the authorisation for the application of the temporary admission procedure; „authorisation“ means: the authorisation granted by the customs authorities in accordance with the provisions of this procedure for the application of the temporary admission procedure; „holder of the procedure“ means: a person who has been granted the authorisation and who is responsible to customs for the fulfillment of the requirements of the temporary admission procedure applied to the temporary admitted goods; „periof for the temporary“ means: the period within which temporary admitted goods must be re-exported or presented for the execution of the formalities of other customs approved treatment or use; „personal data“ means: a name, surname and address of the place of residence of the natural person (place of  his permanent or most freaquent residence); name and address of the headquarters (or place of activity) of the legal person; „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. 4. Other definitions used for the purpose of this procedure have been defined in the Customs Code of the Republic of Lithuania (Official Records, 1996, No 52–1239). 5. Non-Lithuanian goods admitted into the customs territory shall be subject to the application of the temporary admission procedure if the goods produced for the completion of formalities in respect of the temporary admission procedure: 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. 6. If the conditions laid down in paragraphs 5.1 and 5.2 are complied with, the formalities in respect of the temporary admission procedure may also be completed for non-Lithuanian goods present in the customs territory subject to the discharge of the customs procedure applied to them. 7. Temporary admitted goods shall conditionally, totally or in part be released from import customs duties or taxes. 8. Temporary admitted goods shall be free from economic prohibitions and restrictions. 9. Temporary admission shall be subject to the application of prohibitions and restrictions imposed under the legal acts of the Republic of Lithuania on the entry of goods with the view to ensure public order, public security, public hygiene and health, veterinary and phytosanitary control, protection of endangered species of wild fauna and flora, protection of copyright and industrial property. 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. For the purposes of paragraph 10 of this procedure the term „event“ means: 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. 12. Temporary admission procedure with total relief from import customs duties and taxes shall be granted  to the goods referred to in paragraph 10 of this procedure if the quantity of the admitted goods is resonable having regard to the purpose of importation. 13. Temporary admitted goods referred to in paragraph 10 of this procedure must not be loaned or otherwise used for reward in the customs territory. 14.  The period for the temporary admission of the goods referred to in paragraph 10 of this procedure shall be 6 months from the date of the completion of the formalities in respect of the mporary admission procedure. If the temporary admitted goods referred to in paragraph 10 of this procedure are to be displayed or used at more than one event, the period of the temporary admission of the said goods shall be 12 months from the date of the completion of the formalities in respect of the tempprary admission procedure. 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. 16. An illustrative list of the professional equipment is set out in Annex 1 to this procedure. 17. The following goods referred to in paragraph 15 of this procedure shall be granted temporary admission procedure with total relief from import customs duties and taxes if the said goods: 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. 18. Paragraph 17.3 of this procedure shall not apply in the case of the cinematographic  equipment imported for the production of films, television programmes or audiovisual works, under a co-production contract to which a person established outside the customs territory is a party. 19. The cinematographic equipment, equipment for the press or for sound or television broadcasting shall not be the subject of a hire or use contract or similar arrangement to which a person resident or established outside the customs territory is a party, provided that this condition shall not apply in the case of joint sound or television broadcasting programmes. 20. Spare parts imported for repair of the professional equipment admitted under the temporary admission procedure shall be subject to the same conditions of temporary admission as are applied to the professional equipment. 21. The period for the temporary admission of the goods referred to in paragraph 15 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure, except for the means of transport referred to in paragraphs 1.4, 2.2 and 3.10 of Annex 1 to this procedure, admitted under paragraph 15 of this procedure, the period of temporary admission of which is determined taking into account the intended purpose of their stay in the customs territory and the time required to achieve the object of the temporary admission. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted  to goods referred to in paragraph 22 of this procedure, provided these goods: 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. 24. The period for the temporary admission of the goods referred to in paragraph 22 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods referred to in paragraph 25 of this procedure which: 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. 28. At the time of import the travellers must wear  their personal effects or carry them in the baggage (whether attended or not). 29. Temporary admission procedure with total relief from import customs duties and taxes shall be granted  to goods imported for sports purposes, provided: 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. 30. Travellers‘ personal effects shall be re-exported not later than at the time when the person who imported them leaves the customs territory. The period during which goods imported for sports purposes may remain under the temporary admission procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted  to tourist publicity material on condition that these goods: 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. 33. The period of the temporary admission procedure for the goods referred to in paragraph 31 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. 35. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods referred to in paragraph 34 of this procedure, provided these goods are owned by a person resident or established in the frontier zone located outside the customs territory adjacent to the frontier zone within the customs territory into which they are imported. 36. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the equipment referred to in paragraph 34.3 of this procedure, provided this equipment is used by persons resident or established in the frontier zone  outside the customs territory adjacent to the frontier zone within the customs territory into which it is imported. This equipment must be used exclusively for the performance of agricultural work, forestry work or for pisciculture and it shall be re-exported without delay once the work for which it was imported has been carried out. 37. The period for temporary admission of the goods referred to in paragraphs 34.1 and 34.2 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods referred to in paragraph 38 of this procedure: 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). 40. The period of temporary admission of the goods referred to in paragraph 38.2 of this procedure shall be 12 months from the date of discharge of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for live animals on condition that: 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. 43. The period for the temporary admission of the goods referred to in paragraph 41 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for packings provided: 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. 46. Packings subject to the application of the temporary admission procedure may not be used in internal traffic, except with the view  to the export of goods from the customs territory. In the case of packings imported filled, this ban shall apply only from the time that they are emptied of their contents . 47. The period during which such packings may remain under the temporary admission procedure shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Container means: an article of transport equipment (liftvan, movable tank or other similar structure) which: 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. 50. For the purpose of this procedure the term „containers“ shall also cover platforms for stowing the goods which have a superstructure or a partial superstructure and are of the same width and length as containers, secured at the sides with a steel framework; the same handling and lifting equipment as for containers may be used for platforms. The term  „container“ shall also cover container‘s accessories and equipment of a certain type, provided these accessories and equipment are carried with the container. The term „container“ shall not include packings and pallets. 51. The following information shall be durably marked on a clearly visible place on containers imported under the temporary admission procedure: 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. 52. Containers other than indicated in paragraph 51 of this procedure shall be granted temporary admission procedure with total relief from import customs duties and taxes subject to the compliance with the conditions referred to in paragraphs 97.2 and 97.3 of this procedure and if authorized by customs authorities. 53. Containers imported under the temporary admission procedure may, until the discharge of the temporary admission procedure, be used in internal traffic. However, the containers may be used in internal traffic during their stay in the customs territory only once. 54. The period for the temporary admission of the containers shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. 56. The period for the temporary admission of the pallets which may be identified (marked with permanent and durable marks of the person established outside the customs territory) shall be 12 months from the date of discharge of the temporary admission procedure. 57. Pallets other than indicated in paragraph 56 of this procedure shall be granted temporary admission procedure with total relief from import customs duties and taxes subject to the compliance of the conditions determined in paragraphs 97.2 and 97.3 of this procedure and if authorized by customs authorities. The period for the temporary admission of these pallets shall be  6 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the goods referred to in paragraphs 58.1 and 58.2 of this procedure,  provided these goods: 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. 60. The period for the temporary admission procedure of the goods referred to in paragraph 58 of this procedure shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the goods used to carry out  manufacturing operations: 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. 63. The period for the tempoprary admission of the goods referred to in paragraphs 61.1–61.3 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure, and the period for the temporary admission procedure for the goods referred to in paragraph 61.4 of this procedure shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure. 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. 65. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for miscellaneous equipment used under the supervision of the state institution or office of the Republic of Lithuania for building, exploitation or repair of infrastructure of general importance in frontier zones. 66. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the imported technical equipment intended for the maintenance of the pipelines jointly used by the Republic of Lithuania and neighbouring countries. 67. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods imported into the customs territory  in a particular situation having no economic effect. Temporary importation of goods shall be considered as importation of goods in a particular situation having no economic effect when all of the following conditions are satisfied: 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. 69. During the period of being under the temporary admission procedure the means of transport may be subject only to works necessary for the routine repair (removal of the deffect) and technical maintenence. 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. Temporary admission procedure under paragraph 70 of this procedure shall be granted, provided the following conditions are satisfied: 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. 72. Where the trailer is coupled to a motor means of transport registered in the customs territory, the temporary admission procedure shall be granted even if the conditions set out in paragraph 71.1 of this procedure are not satisfied. 73. Means of transport imported for commercial use in the conditions set out in paragraph 71 of this procedure may remain in the customs territory as long as is necessary to achieve the purpose of the temporary admission (this includes the carriage, picking up and setting down of passengers, loading and unloading goods, technical maintenance of the means of transport). 74. Persons operating, pursuant to paragraph  71.1 of this procedure, on behalf of a person resident or established outside the customs territory must hold a document certifying their right to use the means of transport (authorisation or any other document). 75. Subject to the requirement prescribed in paragraph 74 of this procedure, the means of transport imported for commercial use may be used by natural persons resident in 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. Temporary admission procedure under paragraph 76 of this procedure shall be granted, provided the following conditions are satisfied: 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. 78. Means of transporto imported for personal use may remain in the customs territory for the period not exceeding the one for which the holder of the procedure is entitled to remain in the customs territory. 79. Means of transport imported for personal use shall be transferred for use to another person after their admission into the customs territory  only in cases where: 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. 80. in cases provided for in paragraph 79 of this procedure persons using the means of transport must hold a document certifying that they are entitled to use the means of transport  (authorisation or any other document). 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. temporary admission procedure pursuant to paragraph 81 of this procedure shall be granted, provided the following conditions are satisfied: 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. 83. The period for the temporary admission of the means of transport shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure. 84. Means of rail transport may be used by a person resident or established in the customs territory on condition that they are used jointly under an  agreement whereby rail network entities in the customs territory may use  the means of transport of another rail network as their own. 85. In exceptional cases the Customs Department under the Ministry of Finance (further referred to the Customs Department) may allow a person established in the customs territory to import and use wagons in internal traffic of goods which have been placed under the temporary admission procedure for a certain period of time. In that case the Customs Department shall set the time for which said wagons may remain in the customs territory according to the circumstances of the case under consideration. 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. 87. Provisions referred to in paragraphs 74 and 75 shall apply to the means of transport temporarily imported for commercial purposes. 88. In exceptional cases the Customs Department under the Ministry of Finance may allow a person resident or established in the customs territory to import and use the aircraft in internal traffic of goods which have been placed under the temporary admission procedure for a certain period of time. In that case the Customs Department shall fix the time for which said means of transport may remain in the customs territory according to the circumstances of the case under consideration. 89. Conditions referred to in paragraph 77 shall apply to the means of transport temporarily imported for personal use. 90. Provisions referred to in paragraphs 79 and 80 shall apply to the means of transport temporarily imported for personal use. 91. Means of transport imported for commercial use may remain in the customs territory as long as is necessary in order to fulfil the purpose of the temporary admission (this includes the carriage, picking up and setting down of passengers, loading and unloading goods, technical maintenance of the means of 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. 93. Spare parts temporarily imported for the means of transport for which they are intended shall be used solely to carry out routine (minor) repair or technical maintenance of those means of transport. 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. 95. Temorary admission procedure with partial relief from import customs duties and taxes shall apply solely in cases when temporarily imported goods are owned by a person resident or established outside the customs territory. 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. the authorisation shall be issued solely if: 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. 99. Documents (or copies thereof) and other evidence necessary for the consideration of this request shall be presented together with the application. 100. Customs authorities, having established that the information, which has been provided in the application and with it, is insufficient, may request from the applicant to furnish additional information. 101. The applicant undertakes to carry out the obligations relating with the application of the temporary admission procedure. 102. The authorisation to apply the temporary importation procedure shall be issued or the applicant shall be in written notified of the refusal to grant the temporary admission procedure indicating the reasons of the refusal no later than in 5 working days following the date of the production to customs authorities of the application and of all necessary documents. 103. The authorisation to apply the temporary admission procedure shall be made out in accordance with the specimen set out in Annex 10 to this procedure. 104. The authorisation shall come into force from the date on which it was issued. The period for the validity of the authorisation (the period within which the goods referred to in the authorisation must be placed for discharge of the temporary admission procedure) shall be set by the customs authorities having regard to the period requested by the applicant during which the goods are to be imported. The length of validity may not exceed the period laid down in the authorisation. 105. The goods referred to in the authorisation may be imported into the customs territory both in single and several consignments. 106. If the authorisation has been granted, the application and the documents accompanying it shall be retained by the customs authorities not less than for 3 years from the date of expiry of the calendar year in which the period of validity of the authorisation terminates. 107. If the authorisation was granted or if the authorisation was revoked, the application and the documents supporting it and the respective decisions shall be retained by the customs authorities not less than for 3 years from the date of expiry of the calendar year in which the application was refused or the authorisation revoked. 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. 109. Where the completion of the formalities in respect of the admission of goods under the temporary admission procedure is not subject to the simplified procedures laid down in Article 75 of the Customs Code of the Republic of Lithuania, the presentation of the temporary importation declaration specifying the use of the temporary admission procedure, shall be deemed to constitute an application for authorisation. In this case acceptance of the customs declaration shall be deemed to constitute authorisation. 110. In order to apply the temporary admission procedure, a customs declaration presented under paragraph 109 of this procedure or a document  presented together with it shall contain the following information: 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. The list of goods which may be temporarily admitted into the customs territory in accordance with the inventory is given in Annex 11 to this procedure. Goods enumerated in it are allowed to be temporarily imported without the written customs declaration. In such cases the customs office shall be furnished with the inventory of the imported goods accompanied by a written undertaking of the holder of the procedure to carry out the obligations relating with the application of the temporary admission procedure. Presentation of the inventory to the customs office shall be deemed to constitute an application for authorisation. The inventory shall indicate: 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. 112. The inventory of the temporarily imported goods signed by the holder of the procedure shall be lodged in duplicate at the customs office. One copy shall be endorsed by the customs office and given to the holder of the procedure and the other copy shall be retained by the customs office. Endorsement of the inventory by the customs office shall be equivalent to authorisation. 113. In cases of the temporary importation of the animals for transhumance or grazing, for working on land or for carriage and of the equipment relating to it, the inventory accompanied by the written undertaking may be used for one year for alll entries into the customs territory. These documents must be lodged at the customs office each year before the first temporary importation operation is carried out. 114. in cases of the temporary admission of the containers and pallets the holder of the temporary importation procedure, upon presentation of the inventory, must additionally undertake at the request of the customs authorities to provide information on the movement of the container or pallet within the customs territory. 115. The temporary admission procedure  may be carried out under cover of ATA carnet. The list of goods which may be temporarily imported into the customs territory under ATA carnet is given in Annex 12 of this procedure. Presentation of an ATA carnet to a customs office in order to use the temporary admission procedure shall be equivalent to the presentation of the application. Acceptance of the ATA carnet by the customs office (fulfilment of the customs formalities in respect of the ATA carnet temporary admission voucher) shall be equivalent to authorisation to use the procedure. 116. ATA carnets shall be accepted by the customs offices only if they are: 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. 117. Cases of the temporary admission of the travellers‘ personal effects and goods imported for sports purposes by the travellers resident or established outside the customs territory, and of the means of transport imported by the persons resident or e …

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