REPUBLIC OF LITHUANIA
LAW ON EXCISE DUTY
30 October 2001 No IX – 569
Vilnius
(a new version of 29 January 2004 No IX – 1987)
(as amended by 20 January 2006 No X – 503)
CHAPTER ONE
GENERAL PROVISIONS
Article 1. Scope of the Law
1. This Law shall establish the levying of excise duty on goods which are subject to excise duty under this Law, the peculiarities of monitoring and movement.
2. The provisions of this Law have been harmonised with the EU legal acts specified in Annex 3 of this Law.
3. When imposing excise duty on electricity within the meaning specified in paragraph 11, Article 3 of this Law, the provisions of only Articles 18 to 20 and the provisions of Section Four of Chapter II of this Law shall apply.
4. When imposing excise duty on coal, coke, lignite, the provisions of Articles 18 to 20 and Section Five of Chapter II of this Law shall apply.
Article 2. Goods Subject to Excise Duty
1. The following goods within the meaning defined in Article 3 of this Law shall be subject to excise duty:
2. Energy products other than those referred to in Annex 2 to this Law shall become subject to excise duty if sold or used as motor fuel, fuel additives or as heating fuel, however they shall not be subject to the requirements of this Law regarding monitoring and movement (the requirement that they should be produced, processed, mixed, stored in a tax warehouse, the requirement that they should be moved following the same procedure as the products referred to in Annex 2 to this Law, etc).
3. All other products not referred to in paragraph 1 of this Law shall become subject to excise duty when sold or used as motor fuel or its additives. Excise duty rates set in this Law with respect to an appropriate energy product instead of which or as additive to which the product is sold or used shall be applied to the products referred to in this paragraph.
4. All other hydrocarbons, except for natural gas and peat, that are not referred to in paragraph 1 of this Article, shall become subject to excise duty when sold or used as fuel intended for heating. Excise duty rates set in this Law on appropriate equivalent energy product shall be applied to products specified in this paragraph instead of which the product is sold or used.
Article 3. Definitions
1. Accompanying document for the movement of excise goods (and where these are energy products – only products specified in Annex 2 to this Law ) means a document used when excise goods move under excise duty suspension arrangements. The form of transport document of the product subject to excise duty, the rules for its use and filling out shall be laid down in the Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the Accompanying Administrative Document for the Movement under Duty Suspension Arrangement of Products subject to Excise Duty, however the central tax administrator in the Republic of Lithuania shall be entitled to prescribe additional requirements for the documents of movement of excise goods, if the Regulation referred to in this paragraph grants a Member State such right.
2. Tax warehouse means a place/places and/or a territory/territories where, following the procedure established by this Law and other legal acts, the excise goods in free circulation in the Community customs territory may be held (produced, processed, mixed and stored), received or moved under duty suspension arrangements. Places and/or territories in other Member States recognised as tax warehouses by the competent institutions of these Member States shall also be treated as tax warehouses.
3. Authorised warehousekeeper means a person granted the right by the tax administrator according to the procedure established by this Law and other legal acts to open a tax warehouse in accordance with the procedure set out in this Law and other legal acts. Authorised warehousekeepers shall also be persons recognised as such by the competent institutions of other Member States.
4. Excise duty suspension arrangement means a tax arrangement applied to the production, processing, mixing, storage and/or movement of excise goods covered by excise duty suspension arrangement.
5. Alcoholic beverages means beer, wine of fresh grapes, other fermented beverages and intermediates as defined in this Article.
6. Beer means an alcoholic beverage falling within code 22.03 of the Combined Customs Tariff and Foreign Trade Statistical Nomenclature of the Republic of Lithuania (hereinafter - CN), also any product containing a mixture of beer and non-alcoholic drinks falling within CN code 22.06, in either case with an actual alcoholic strength by volume exceeding 0,5 % vol.
7. Manufactured tobacco means cigarettes, cigars and cigarillos, smoking tobacco as defined in this Article.
8. Cigars and cigarillos means the following products:
3) rolls of tobacco intended for smoking, where the outer wrapper of the normal colour of the cigar is fitted in spiral form with an acute angle of at least 30o, and a binder of reconstituted tobacco, and where at least 60% (by weight) of the tobacco particles are both wider and longer than 1.75 mm;
4) rolls of tobacco intended for smoking, with an outer wrapper of the normal colour of the cigar of reconstituted tobacco, where the unit weight, not including filter or mouth-piece, is not less than 2.3 g, and if at least 60% (by weight) of the tobacco particles are both wider and longer than 1.75 mm and the circumference over at least one third of the length is not less than 34 mm.
9. Cigarettes means the following products:
1) rolls of tobacco intended for smoking, other than cigars or cigarillos, under the provisions of paragraph 8 of this Article;
10. Ethyl alcohol means all these products:
1) products falling within CN codes 22 07 and 22 08 with an actual alcoholic strength by volume of more than 1,2 % vol.;
2) products falling within CN codes 22 04, 22 05 and 22 06, with an actual alcoholic strength by volume of more than 22% vol.;
3) products falling within CN codes other than those 22 03 to 22 08 which contain products specified in subparagraph 1 and/or 2 of this paragraph with an actual alcoholic strength by volume of more than 1,2 % vol., and if these are not liquid products, ethyl alcohol constitutes more than 1% of their mass.
13. Customs territory of the Community means territory where the provisions of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code are applied.
14. Territory of the Community means territory where the provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty apply and on the holding, movement and monitoring of such products.
15. Actual alcoholic strength by volume means the number of volumes of absolute alcohol contained at 200C in 100 volumes of the product at that temperature.
17. Other fermented beverages means still and sparkling beverages as they are defined in paragraphs 18 and 19 of this Article.
18. Other still fermented beverages means alcoholic beverages which conform to the following properties:
1) fall within CN code 22 04 (with the exception of beverages which, under this Law, are deemed to be wines of fresh grapes or other sparkling fermented beverages) also fall within the CN code 22 06 (with the exception of beverages which, under this Law, are deemed to be other sparkling fermented wines or beer);
19. Other sparkling fermented beverages means alcoholic beverages which conform to the following properties:
1) fall within CN codes 22 06 00 91, also 22 04 10, 22 04 10, 22.04.21, 22 04 29 10 and 22 05 (with the exception of beverages which, under this Law, are deemed to be wines of fresh grapes);
2) beverages in bottles with 'mushroom' stoppers held in place by ties or fastenings or beverages otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 3 bar;
20. Guarantee for the discharge of liability of the authorised warehousekeeper (or registered trader) means a document of guarantee issued by a banking institution or insurance company functioning in the Territory of the Community that have concluded an agreement with the central tax administrator and entitled by the competent institutions to engage in banking or insurance activities respectively, under which the guarantor commits himself to meet the tax liability relating to holding (or receipt) of products subject to excise duty under excise duty-suspension arrangement in the event when the authorised warehousekeeper (or registered trader) fails to fulfil this liability or fulfils it unsatisfactorily.
21. Non-registered trader means a person not specified in paragraphs 3 and 24 of this Article receiving from another Member State for business purposes on occasional basis products subject to excise duties with respect to which duty suspension arrangement is applied. Persons of other Member States treated as non-registered traders under the requirements of legal acts of those Member States shall also be considered non-registered traders.
22. Still wine of fresh grapes means an alcoholic beverage which conforms to the following properties:
23. Sparkling wine of fresh grapes means an alcoholic beverage which conforms to the following properties:
2) is in bottles with 'mushroom' stoppers held in place by ties or fastening, or otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 3 bar;
24. Registered trader means a person who is not an authorised warehousekeeper and who has registered according to the procedure established by this Law and other legal acts to receive from another Member State for business purposes products subject to excise duty with respect to which duty suspension arrangement shall be applied. Traders of other Member State shall also be treated as registered traders if recognised as registered traders by the competent institutions of those states.
25. Smoking tobacco means the following products:
1) tobacco which has been stemmed, cut or otherwise split, pressed into blocks or not pressed, and is capable of being smoked without any further industrial handling;
26. Simplified accompanying document for the movement of excise goods shall be a document used in intra-Community movement of excise goods on which excise duty has already been paid. The form, rules of use and filling it out shall be established by Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch, however, the central tax administrator shall have the right to set additional requirements of the document where the Regulation referred to in this Paragraph grants the Member State this right.
27. Intermediate products means alcoholic beverages, including those fortified by admixture of any amount of ethyl alcohol, conforming to the following criteria:
29. Third territories means territories within the list approved by the Minister of Finance on the basis of Council Directive 92/12/EEC of 25 February 1992 on the General Arrangements for Products subject to Excise Duty and on the Holding, Movement and Monitoring of such Products that are exempt from the provisions of this Directive.
30. Member State or territory of the Member State means territory of the appropriate European Union Member State, except for the third territories. Territories in which transactions based on the Council Directive 92/12 EEC of 25 February 1992 on the General Arrangements for Products subject to Excise Duty and on the Holding, Movement and Monitoring of such Products are originating in or intended for shall be considered as transactions originating in or intended for the appropriate Member State.
31. Wine of fresh grapes means still and sparkling wine of fresh grapes as defined in paragraphs 22 and 23 of this Article.
32. Products consisting in part of tobacco substitutes but otherwise conforming to the criteria referred to in paragraph 8 of this Article, shall be treated as cigars and cigarillos provided they have an outer wrapper of natural tobacco, or an outer wrapper and binder, both of reconstituted tobacco, or an outer wrapper of reconstituted tobacco.
33. Products consisting in whole or in part of tobacco substitutes but otherwise conforming to the criteria set in paragraphs 9 and 25 of this Article, shall be treated as cigarettes or smoking tobacco, accordingly. These provision shall not apply to products containing no tobacco and used exclusively for medicinal purposes.
34. Other definitions used in this Law shall have the meaning as set out in the Law on Tax Administration and the Community Customs Code.(hereinafter Customs Code), however, only the State Tax Inspectorate shall be referred to as tax administrator.
Article 4. Opening of a Tax Warehouse
1. Goods subject to excise duty referred to in paragraph 1 of Article 2 of this Law (if these are energy products - only goods referred to in Annex 2 to this Law), on which payment of excise duty is outstanding, must be produced, processed, mixed, stored in a tax warehouse.
2. An authorisation for the opening of a tax warehouse shall be issued and cancelled according to the procedure established by the central tax administrator. Each tax warehouse shall be issued a separate authorisation.
4. An authorisation for the opening of a tax warehouse for the purposes of engaging in a business other than specified in paragraph 1 of this Article may be issued:
1) where the average amount of excise duty calculated for the amount of products subject to excise duty to be kept at the prospective tax warehouse at any one time is not lower than the amount determined by the Government or an institution authorised by it;
5. The requirements of paragraph 1 of this Article shall not apply to excise goods which are produced, processed and/or mixed by a natural person solely for his own use (i.e. intended not for sale but only for his own needs or for those of his family) which are exempt under this Law from excise duties.
6. The requirements of paragraph 1 of this Article shall not be applied and it shall be considered that excise duties have been paid on excise goods which are manufactured using, processing, mixing one or several excise goods provided that the excise duty has been paid on goods used for the production of the final good and this duty is not below the duty which should be paid on the final excisable good. However the person manufacturing such excise goods must notify of such production according to the procedure established by the central tax administrator the local tax administrator in the territory of whose activities he has been registered as a tax payer.
7. The requirements set in paragraph 1 of this Article shall not apply when goods other than those falling within the CN codes 22 03 to 22 08, which have an actual alcoholic strength by volume of more than 1.2% vol., are produced and where these are not liquid products, ethyl alcohol constitutes more than 1% of their mass if the provisions of subparagraphs 1 or 3 to7 of paragraph 1 of Article 25 of this Law apply to them. However, the person manufacturing such excise goods must notify according to the procedure laid down by the central tax administrator the local tax administrator in the territory of whose activities he is registered as a tax payer.
Article 5. Registration of a Tax Warehouse
1. All tax warehouses shall be registered and removed from the register according to the procedure established by the central tax administrator.
Article 6. Requirements for the Operation of a Tax Warehouse
1. Following the adoption of a decision according to the procedure established by the central tax administrator to issue an authorisation for the opening of a tax warehouse, its keeper must provide to the local tax administrator of the territory where the warehouse will be located a guarantee for the liability of the authorised warehousekeeper. The amount of the guarantee shall be calculated by the tax administrator when taking a decision to issue an authorisation to open a tax warehouse. If the tax warehouse is intended for a licensed activity the warehousekeeper must have an appropriate licence/s. An authorisation for the tax warehousekeeper shall be issued and the operation of the warehouse may start only after a guarantee for the discharge of tax liability of the authorised warehousekeeper has been provided and the keeper has been issued a licence/s of the prescribed form. The procedure for calculation and adjustment of the amount of the guarantee for the liability of the warehousekeeper as well as the cases when it is not required to provide a guarantee shall be determined by the Government or an institution authorised by it.
2. The authorised warehousekeeper must, following the procedure set by the Government or an institution authorised by it, keep accounts of all the operations performed at the tax warehouse with excise goods and provide reports prescribed by the central tax administrator to the local tax administrator. The authorised warehousekeeper must comply with the requirements for accounting equipment laid down by the Government or an institution authorised by it.
3. Only those types of excise goods which are specified in the authorisation for the opening of a tax warehouse may be kept in the tax warehouse under tax suspension arrangements. It shall not be prohibited to hold in a tax warehouse, receive at it or dispatch from it goods which are not under duty-suspension arrangement (i.e. products which are not subject to excise duty as well as the products which, under this Law, are subject to excise duty but on which excise duty has been already paid).
4. It shall be permitted, in compliance with the requirements laid out in paragraph 3 of this Article, to hold in a tax warehouse excise goods belonging not only to the authorised warehousekeeper but to any other person. Holding of excise goods which do not belong to the authorised warehousekeeper must be subject to appropriate contracts between the warehousekeeper and the person entitled to dispose of these goods.
5. If the authorised warehousekeeper does not comply with the conditions set out in the authorisation and the lawful requirements of the tax administrator, does not keep or improperly keeps accounts of the operations conducted in the warehouse as well as in other cases provided for by the Government the tax administrator shall have the right to set additional requirements (to provide a new or an additional guarantee document, additional records, to make an inventory on the direction of the tax administrator, to supervise the operations carried out at the tax warehouse etc.) if this is necessary for the proper discharge of liability of the authorised warehousekeeper. The procedure for setting additional requirements shall be approved by the central tax administrator.
6. An authorisation to open a tax warehouse may be cancelled in the following cases:
2) by a decision of the tax administrator, if the authorised warehousekeeper failed to rectify, within the prescribed time limit, the shortcomings detected, in respect of which, following the procedure laid down in paragraph 5 of this Article, additional requirements for the operation of the warehouse were set;
3) by a decision of the central tax administrator, if the authorised warehousekeeper does not keep accounts of the operations carried out at the warehouse as required;
4) by a decision of the tax administrator, if the authorised warehousekeeper does not comply with the conditions of the activities laid down in the authorisation and the lawful requirements of the tax administrator, if he does not properly keep accounts of the operations conducted at the warehouse, commits a malicious breach of tax law under the Law on Tax Administration, and even after the imposition of new requirements, following the procedure set out in paragraph 5 of this Law, it would not be possible to guarantee that the tax liability of the authorised warehousekeeper was properly discharged;
5) by a decision of the central tax administrator, if licensed activities were conducted at the tax warehouse, while the appropriate license/es of the warehousekeeper has been cancelled;
7. The warehousekeeper must be notified in writing about the decision to cancell an authorisation to open a tax warehouse at least within 5 working days from the date when the decision was made.
8. Following the cancellation of an authorisation for the opening a tax warehouse it shall be prohibited to deliver to the warehouse new excise goods held under duty-suspension arrangements or to dispatch from it excise goods held under duty-suspension arrangements.
9. A person whose authorisation for the opening of a tax warehouse has been cancelled for non-compliance with the requirements of legal acts shall be entitled to apply for an authorisation to open a tax warehouse not before the lapse of 3 years after the date the authorisation was cancelled.
10. Local tax administrators shall monitor the operation of a tax warehouse and the activities of its keeper, following the procedure laid down by legal acts and the central tax administrator. Other state institutions shall monitor the activities of a tax warehouse within the limits of their competence.
Article 7. Registered and Non-registered Traders, their Rights and Liabilities
1. A person who is not an authorised warehousekeeper shall have the right to receive from another Member State for business purposes excise goods under duty-suspension arrangements, however, he shall have no right to keep (produce, process, mix, preserve) or dispatch excise goods held under duty-suspension arrangement.
2. A person specified in paragraph 1 of this Article shall be entitled to file an appeal to become a registered trader. Before registering as a registered trader the person must file with the local tax administrator in whose territory he is registered as a tax payer guarantee for the discharge of liability of the registered trader. The requirements set in this Law for registered traders shall apply to a person who is a registered trader. Registered traders shall be registered and removed from the register following the procedure established by the central tax administrator. A registered trader shall be given a separate identification number which shall be indicated in the certificate of the registered trader. The form of the registered trader’s certificate and the procedure for its issuance shall be determined by the central tax administrator. The procedure for calculating the amount of guarantee for the discharge of liability of the registered trader as well as the cases when it is not required to provide a guarantee shall be established by the Government or an institution authorised by it.
3. The registered trader shall be entitled to receive only excise goods of the kind that are put under duty-suspension arrangements and which are specified in the certificate of the registered trader.
4. The registered trader must keep accounts of the excise goods received from another Member State in compliance with the procedure established by the central tax administrator, also file with the local tax administrator accounts of excise goods received from another Member State as prescribed by the central tax administrator.
5. In the cases specified by the Government, the tax administrator shall have the right to remove the registered trader from the list of registered traders.
Article 8. Chargeability of Excise Duty in the Republic of Lithuania
1. The chargeability of the excise duty in the Republic of Lithuania shall arise:
1) on excise goods which were released from duty-suspension in the Republic of Lithuania (i.e. goods moved from the tax warehouse in respect to which duty suspension arrangement is not applied as well as on goods received by the registered or non-registered trader from another Member State);
2) on excise goods which have been lost in the tax warehouse in the Republic of Lithuania, also on lost goods moved in the Republic of Lithuania under duty suspension arrangement. Excise duty shall not be calculated for the lost amount of goods, provided it is not in excess of the norms of natural loss due to the movement of products, for the goods lost due to force majeure, provided this has been proved according to the procedure established by the Government or an institution authorised by it;
3) on excise goods used at the tax warehouse of the Republic of Lithuania, except in cases where these goods were used for manufacturing other goods which, under this Law, are subject to excise duty or which, when used for the purposes established by this Law, are subject to exemption from excise duty, also on energy products used by the tax warehouse in whose territory the energy products are manufactured in the process of manufacture of these energy products (energy products used for the needs of the manufacturer as fuel (motor fuel) or as heating fuel, excise duty shall be applied according to the general procedure);
4) on excise goods acquired or imported exempt from excise duty for the purposes laid down in Articles 17, 25 or 41 of this Law but used for other purposes in the Republic of Lithuania;
5) on energy products specified in paragraph 2 of Article 2 of this Law when they are sold or used in the Republic of Lithuania as motor fuel, their additives or as fuel intended for heating, the products indicated in paragraph 3 of Article 2 of this Law when they are sold or used in the Republic of Lithuania as motor fuel or their additives, also hydrocarbons specified in paragraph 4 of Article 2 of this Law when they are sold or used in the Republic of Lithuania as fuel intended for heating;
6) on excise goods produced in the Republic of Lithuania elsewhere than in a tax warehouse, except in cases where under this Law the production, (mixing or processing) must not be engaged in a tax warehouse;
7) on excise goods not released from duty suspension arrangement which have been brought to the Republic of Lithuania and are kept in it for business purposes or brought to the Republic of Lithuania from another Member State for the needs of public legal persons, also on excise goods brought into the Republic of Lithuania from another Member State when they are brought in by the vendor of the goods or, on his order, by another person to the person who is not a registered trader or a non-registered trader or brought not to a tax warehouse;
2. Besides the cases specified in paragraph 1 of this Article, the chargeability of excise duty in the Republic of Lithuania shall also arise on excise goods imported to the Republic of Lithuania, except on excise goods delivered to the tax warehouse according to the procedure established by the Government or an institution authorised by it. Excise goods shall be considered imported in the Republic of Lithuania when:
1) non-Community goods are in the territory of the Republic of Lithuania at the time when they are brought into the territory of the European Communities. If non-Community goods brought into the Community territory are not released for free circulation but are entered for temporary storage under the supervision of customs authorities in temporary storage facilities, placed in a free zone or a free warehouse, are entered for customs warehousing procedure, for inward processing procedure with relief from import duties, for temporary importation procedure with total relief from import duties or placement under external transit customs procedure, it shall be considered that non-Community goods are imported to the territory of the Republic of Lithuania if after the cessation of application of these procedures or actions the goods are in the territory of the Republic of Lithuania;
2) Community goods are in the territory of the Republic of Lithuania at the time when they are brought into the Community territory from third countries. If these goods brought into the Community territory are assigned to the customs treatment which, if the goods were not Community goods, would enable them to be placed under customs warehousing procedure stored in temporary storage facilities, placed under inward processing procedure, brought in a free zone or placed in a free warehouse, enable the entry of the goods for the customs warehousing, inward processing under customs control, temporary importation for processing with relief from import duties, temporary importation for processing with full relief from import duties or internal Community transit procedure, these Community goods shall be considered imported in the territory of the Republic of Lithuania if, after cessation of application of the said treatment or internal transit procedure, the goods are in the territory of the Republic of Lithuania.
3. The chargeability of excise duty on the goods specified in paragraph 1 of this Article shall arise upon the formation of the circumstances referred to in paragraph 1 of this Article. The chargeability of excise duty on the goods specified in paragraph 2 of this Article which under the appropriate legal acts of the European Communities are subject to import duty, agricultural or other levies imposed on the Community level shall arise at the time when the liability under appropriate legal acts emerges to calculate import duty, agricultural or other levies thereon. Where no import duties, agricultural or other levies are imposed, the chargeability of excise duty thereon shall arise where under the appropriate provisions of the Customs Code import debt to customs would be chargeable if the goods were subject to the said duties or levies.
4. In the cases specified in subparagraph 1 of paragraph 1 of this Article excise duty shall be chargeable to the authorised warehousekeeper, the registered or non-registered trader. The authorised warehousekeeper of another Member State shall have the right to appoint a fiscal representative in the Republic of Lithuania to whom the liability to pay excise duty shall pass in the cases specified in subparagraph 1 of paragraph 1 of this Law when in the Republic of Lithuania goods from the authorised warehousekeeper’s warehouses are received by the registered or non-registered traders. The procedure for the appointment of the fiscal representative and the requirements for the person eligible for the appointment as a fiscal representative shall be established by the Government or an institution authorised by it.
5. In the cases specified in subparagraphs 2 and 3 of paragraph 1 of this Article excise duty on the goods lost or used up at the tax warehouses shall be chargeable to the keeper of the tax warehouse at which they have been lost or used up and on the goods lost during transportation under duty-suspension arrangement - the keeper of the tax warehouse from which they have been dispatched.
6. In the case specified in subparagraph 4 of paragraph 1 of this Article excise duty shall e chargeable to the person who used the excise goods otherwise than prescribed by the conditions set for the application of excise duty relief, whereas in the cases specified in subparagraph 5 of paragraph 1 of this Article - to the person who sold or used the products specified herein in the ways indicated in subparagraph 5 of paragraph 1 of this Article .
7. In the case specified in subparagraph 6 of paragraph 1 of this Article excise duty shall be chargeable to the person who produced the excise goods.
8. In the case specified in subparagraph 7 of paragraph 1 of this Article excise duty shall be chargeable to:
1) where excise goods not subject to excise duty suspension arrangement are brought to the Republic of Lithuania from another Member State and stored here for business purposes or are brought to the Republic of Lithuania from another Member State for the needs of public legal persons - the person, public legal person including, who keeps (receives) these excise goods;
2) where goods are brought to the Republic of Lithuania from another Member State by the vendor of the goods or, on his order, by another person to the person who is not a registered trader or a non-registered trader or brought not to a tax warehouse - the vendor of the goods. The vendor of the goods established outside the Republic of Lithuania must appoint a fiscal representative in the Republic of Lithuania according to the procedure prescribed in paragraph 4 of this Article who must fulfil all the vendor’s liabilities relating to the declaration and payment of the excise duty.
9. In the case specified in subparagraph 8 of paragraph 1 of this Article the excise duty shall be chargeable to the person who is keeping goods unmarked which must be marked.
10. In the case specified in paragraph 2 of this Article excise duty shall be chargeable to the importer. The person shall be treated as the importer if he must pay for the goods an established import debt to the Customs or should pay import debt to the Customs if the goods were subject to import duty, agricultural or other levies.
Article 9. Tax Period and Filing of an Excise Duty Return
1. Tax period for tax warehousekeeper and registered trader shall be a calendar month at the end of which the tax warehousekeeper and the registered trader must, by the 15th day of the month following the end of the tax period, submit an excise duty return with attachments stipulated by legal acts to the local tax administrator of the territory where the tax warehouse is located or the registered trader is registered as a tax payer. The return form and the procedure for filling it out shall be established by the central tax administrator.
2. If one keeper owns several tax warehouses an excise duty return shall be filed separately for each warehouse.
3. An excise duty return filed by the tax warehousekeeper or the registered trader must report the amount of excise duty chargeability of which under Article 8 of this Law arose during the tax period for which the excise duty return is filed.
4. Following the cancellation of an authorisation for the opening of a tax warehouse, excise duty return filed for the tax period when the authorisation for the opening of a tax warehouse was cancelled must, besides the amount of excise duty calculated according to the procedure set forth in paragraph 3 of this Article, declare the amount of excise duty chargeable on all excise goods kept at the warehouse the day after the cancellation of the authorisation, on which the payment of excise duty was outstanding, and excise goods dispatched from the warehouse which are subject to duty suspension arrangement the fact of whose delivery to the place of their destination (in case of export – transportation out of the Community territory) has not been confirmed until the day of cancellation of the authorisation, except in cases where under this Law such goods are exempt from excise duty. The amount shall be calculated according to the excise duty rates in force on the date of cancellation of the authorisation and for the dispatched goods – on the date of dispatch. Where after the day of cancellation of the authorisation proof is received of the delivery of goods to the place of their destination (or, accordingly, transportation out of the Community territory), the overpaid excise duty amount shall be credited or refunded according to the procedure laid down in the Law on Tax Administration not later than before the lapse of 3 years from the day of dispatch of goods.
5. Upon removal of a registered trader from the list of registered traders the person must not later than within 10 days from the removal from the register file the registered trader’s excise duty return declaring the amount of excise duty chargeable on the excise goods for which the payment of excise duty is outstanding, received from another Member State before the day of removal from the list of registered traders, by applying the rates of excise duty in force on the date of receipt of the goods.
6. Persons who are not tax warehouse keepers or registered traders must not later than within 5 working days from the day of delivery of goods to the Republic of Lithuania file with the local tax administrator in whose territory they are registered as tax payers the excise duty return of the form set by the central tax administrator and attachments to the excise duty return prescribed by legal acts. Where the excise duty is chargeable to the person established not in the Republic of Lithuania, the excise duty return and the attachments thereto prescribed by legal acts shall be filed with the local tax administrator in whose territory his fiscal representative is registered as a tax payer.
7. If a person, in breach of the requirements of paragraphs 1, 5, 6 and 7 of Article 4 of this Law, produces in any manner goods on which excise duty is chargeable not at a tax warehouse, he must, not later than on the following working day after production of the goods, file an excise duty return and declare in it the amount payable for the goods so produced, calculated according to the rates of excise duty in force on the date when the goods were produced. The excise duty return shall be submitted to the local tax administrator in whose territory the person is registered as a tax payer.
8. Any person to whom excise duty becomes chargeable based on subparagraphs 4 and/or 5, and/or 8 of paragraph 1 of Article 8 of this Law must not later than on the next working day after the emergence of the liability file the excise duty return and the declare therein the amount of the excise duty chargeable. The excise duty return shall be filed with the local tax administrator in whose territory the person is registered as a tax payer.
Article 10. Calculation of the Amount of Excise Duty Chargeable in the Republic of Lithuania
The amount of excise duty chargeable on the excise goods which under this Law becomes chargeable in the Republic of Lithuania shall be calculated according to the rates of excise duty in force on the date the chargeability arises. In case the excise goods are lost and the date of their loss is impossible to identify, the amount of excise duty payable shall be calculated according to the rates of excise duty in force on the date of determining the loss.
Article 11. Procedure of Payment of Excise Duty
1. The chargeable amount of excise duty must be paid into the cumulative account of the local tax administrator of the territory where the tax warehouse is located not later than by the end of the time period set in this Law for filing an excise duty return; where the payer is not the a tax warehouse keeper - into the cumulative account of the tax administrator of the territory where he (or the fiscal representative appointed by him) is registered as a tax payer in the cases specified by this Law or the regulating legal acts, the person to whom excise duty is chargeable has paid a cash deposit before receiving, bringing in or dispatching excise goods, the payable amount of excise duty shall be first of all credited from the cash deposit.
2. The Government or an institution authorised by it shall have the right to fix the limit of excise duty amount payable for the tax period also in case where the excise duty amount payable for a specific tax warehouse, calculated for the tax period in the filed excise duty return by the keeper of the warehouse (or the appropriately registered trader) would exceed the limit, the tax warehousekeeper must every ten days calculate the excise duty for the warehouse (or the registered trader) following the procedure established by Article 10 of this Law and pay as follows:
3. Excise duty on imported excise goods shall be paid according to the procedure set by the Government. When the excise duty is not paid in advance or immediately after the arising of chargeability of the excise duty and when this is required for guaranteeing that commitments to the customs be properly met, the customs authority shall have the right to demand that the cash deposit be paid or that the document of guarantee for the fulfilment of these commitments be submitted. The above provisions shall be implemented according to the same procedure as commitments by the debtor connected with import duties.
Article 12. Stating the Calculated Excise Duty Amount in the Product Sales Documents
In the cases determined by the Government or an institution authorised by it, the sales documents of excise goods must state the amount of excise duty calculated for these goods.
Article 13. Movement of Excise Goods under Duty-Suspension Arrangements between Tax Warehouses in the Republic of Lithuania
1. Excise goods may be moved from one tax warehouse to another tax warehouse of the Republic of Lithuania under duty-suspension arrangement. The goods under duty-suspension arrangements may be moved only to such a tax warehouse where it is permitted to hold goods of this type. Where the goods are moved in such a way, it shall not be considered that they have been released from duty-suspension arrangements, unless this Law provides otherwise.
2. When excise goods kept under duty-suspension arrangements are moved from one tax warehouse in the Republic of Lithuania (hereinafter in this Article - the consignor) to another tax warehouse in the Republic of Lithuania (hereinafter in this Article - the consignee), an accompanying document for the movement of excise goods must be issued. One copy of the accompanying document must be duly certified under signature by the persons authorised by the consignee and marked by the persons authorised by the local tax administrator of the territory where the consignee is located. This copy must be returned to the consignor warehousekeeper. In the cases and following the procedure prescribed by the central tax administrator, where the fact of receipt of the excise goods is certified in the IT system to monitor the movement of excise products (Excise Movement Control System), the consignee’s local tax administrator shall not mark the copy by his signature.
3. If the amount of excise goods received does not tally with the amount specified in the accompanying document drawn up when dispatching the excise goods, the persons authorised by the consignee and by the local tax administrator must make a notice of that when signing the copy of the document to be returned and must state the actual amount of goods received.
4. If the consignor warehousekeeper does not receive a certified copy of the document specified in paragraph 2 of this Article within 30 days from the dispatch of the excise goods kept under duty-suspension arrangement, is not able to prove, in accordance with the procedure established by the Government or an institution authorised by it, that the dispatched excise goods were lost during the movement as a result of force majeure, also that these goods have not been returned, it shall be obligatory to declare in the excise duty return filed for the tax period following the period during which the goods were moved as excise goods which, during the tax period, were released from duty-suspension arrangement and to calculate on them excise duty according to the excise duty rate in force on the date of dispatching of the goods. If the indicated copy of the above document is received afterwards or it is proved, in accordance with the procedure established by the Government or an institution authorised by it that the goods were lost during the movement due to force majeure or if the products are returned, the overpaid excise duty amount shall be credited or refunded in accordance with the procedure laid down by the Law on Tax Administration.
Article 14. Intra-Community Transport of Excise Goods
1. From tax warehouses in the Republic of Lithuania excise goods kept under duty suspension arrangement may be:
1) moved to a tax warehouse of another Member State (hereinafter referred to as the warehouse consignee);
2. Excise goods kept under duty suspension arrangement may be moved from a tax warehouse in the Republic of Lithuania (hereinafter referred to as the consignor warehouse) to a non-registered trader of another Member State only in case when the consignor warehousekeeper possesses a certificate issued by the competent institution of another Member State confirming the notification of the institution of the planned receipt of goods and guaranteeing payment of excise duty in that Member State. The endorsing certificate referred to in this paragraph together with the accompanying document for the movement of products subject to excise duty must accompany the transported excise goods.
3. When dispatching excise goods in the cases referred to in paragraph 1 of this Article an accompanying document for the movement of products subject to excise duty must be drawn up. One copy of the document shall be certified under signature by the persons authorised by the consignee warehouse keeper or trader and the competent institution of the Member State of destination responsible for excise duty administration. In case excise goods are exported via one or several other Member States, the copy of the accompanying document for the movement of products subject to excise duty shall be certified by the persons authorised by the customs office of the Member State of dispatch of excise goods from the Community. The copy shall be returned to the consignor warehousekeeper. Where under the legal acts of another member state the competent institutions are not obliged to certify the copy of the accompanying document of excise goods, the certification by the persons authorised by the consignee warehousekeeper or the trader will suffice.
4. When moving to another Member State excise goods kept under duty suspension arrangement the package must be sealed and numbered in the manner and in the cases established by the central tax administrator and information about such commercial seals must be presented in accompanying documents.
5. The consignor warehousekeeper shall be considered to have properly discharged his tax liability related to excise goods moved to another Member State if the goods have been delivered to the place of their destination (in case of export - moved from the Territory of the Community) and:
1) a duly certified copy of the accompanying document of goods subject to excise duty has been received. In exceptional cases the tax administrator shall have the right to accept also other proof prescribed by the central tax administrator if it is possible to ascertain from it that the dispatched goods have been received at their place of destination (or, accordingly, moved from the Territory of the Community);
2) the excise duty has been paid for the amount of goods lost in the course of movement of goods, also if, after the commission of irregularity of movement, shortages have occurred or been detected in the Member State where the irregularity has been committed (or he has been granted exemption from excise duty by the decision of the competent institutions of the other Member States).
6. If the consignor warehousekeeper does not receive a certified copy of the document specified in paragraph 3 of this Article by the 15th day of the month following the month when the dispatched excise goods had to be received in another Member State or presented to the customs office of departure from the Community, he must not later than within 10 days after the expiry of the term notify according to the procedure established by the central tax administrator the local tax administrator of the territory where the consignor warehousekeeper is located, otherwise the consignor warehousekeeper must declare the excise duty calculated on the goods according to the rates in force on the day of dispatch in the tax return for the tax period when the said 10-day period expired and pay the excise duty according to the procedure established by this Law. If the consignor warehousekeeper notified of the failure to receive the document, however, no proof of delivery of goods to the place of destination (in case of export – dispatch from Territory of the Community) is received after the expiry of a 4 moth-period and it is determined that the irregularity has been committed in another Member State, the local tax administrator of the territory where the consignor warehousekeeper is located may demand that the excise duty calculated on the goods according to the rates in force on the day of dispatch of the goods be declared in the tax return for the tax period when the said 4-year period expires and be paid according to the procedure established by this Law or grant additional time-period for submitting proof, however, in any case this time period may not be longer than 3 years from the day of drawing up of the document specified in paragraph 3 of this Article. If the consignor warehousekeeper had no possibility to find out that the goods were not delivered in the place of destination (or, accordingly, not moved from the Territory of the Community), the 4-year period shall be calculated from the day when he found out or should have found out about it. If the proof that the goods have been delivered to the place of destination (or, accordingly, have been moved from the Territory of the Community) are received later or the Member State in which the irregularity has been committed is ascertained and the chargeable excise duty is paid in the Member State, the overpaid amount of excise duty shall be credited or refunded according to the procedure established by the Law on Tax Administration, however, only provided that not more than three years have lapsed from the date of drawing up of the document specified in paragraph 3 of this Article.
7. The intra-Community movement of excise goods that are not subject to duty suspension arrangement must be executed under cover of a simplified accompanying document for the movement of goods subject to excise duty. One copy of the accompanying document shall be certified under signature by the persons authorised by the institution of the consignee of deliveries and the consignee Member State, responsible for the administration of excise duty. The copy shall be returned to the consignor. If under the legal acts of another Member State the competent institutions are not obliged to certify the relevant copy of the simplified accompanying document for the movement of products subject to excise duty, the certification of the persons authorised by the consignee of supplies will suffice.
8. The simplified accompanying document for the movement of excise goods shall not be used in the cases when excise goods are transported from the Republic of Lithuania, if these are moved by the vendor or on his behalf by another person to another Member State to a person who is not a registered or a non-registered trader or not to a tax warehouse. In this case the vendor of goods before their dispatch must be in possession of proof that the payment of excise duty in the Member State of destination is guaranteed. The documents guaranteeing the payment of excise duty in the Member State of destination must accompany the excise goods.
Article 15. Moving Excise Goods to and via the Republic of Lithuania
1. Excise goods subject to duty suspension arrangements may, from the tax warehouse of another Member State, be:
1) moved into the tax warehouse of the Republic of Lithuania (hereafter in this Article – warehouse consignee);
2. Excise goods which are subject to duty suspension arrangement and are transported to the Republic of Lithuania in the cases specified in paragraph 1 of this Article must be transported with the accompanying document for the movement of excise goods the appropriate copy whereof shall be annotated against signature by the persons authorised by the consignee warehousekeeper or trader and marked by the local tax administrator of the territory where the consignee warehousekeeper or trader is located and when excise goods from another Member State are exported from the territory of the Community via the Republic of Lithuania, the relevant copy of accompanying document for the movement of excise goods shall be marked by the officers authorised for the purpose by the customs office of departure from the Community. When transporting excise goods subject to duty suspension arrangement non-registered traders of the Republic of Lithuania must possess, in addition to accompanying document for the movement under duty suspension arrangement of products subject to excise duty, a certification of the form specified by the central tax administrator, to the effect that the payment of excise duty in the Republic of Lithuania is guaranteed.
3. Wishing to receive from another Member State excise goods subject to duty suspension arrangement, a non-registered trader must apply to the local tax administrator in whose territory he is registered as a tax payer and:
1) inform the local tax administrator according to the procedure laid down by the central tax administrator about the intended receipt of excise goods and
4. If the amount of excise goods moving under the duty suspension arrangements which are transported into the Republic of Lithuania does not tally with the amount specified in the accompanying document, the persons authorised by the consignee warehousekeeper or trader and by the local tax administrator or, accordingly, the customs officers, when signing the copy or accompanying document to be returned must make a notice of that and must state the actual amount of goods received. If the accompanying document already carries marks of the shortages of excise goods recorded by the competent institutions of another Member State, the competent institutions of the Republic of Lithuania responsible for excise duty administration must according to the procedure and within the time limits established by it dispatch to the competent institutions of another Member State a copy of the accompanying document with the marks of the institution, where the competent institutions of the Republic of Lithuania must put a mark stating whether or not the losses of goods are attributable under the legal acts of the Republic of Lithuania to natural losses or force majeure and therefore the shortage shall be exempt from excise duty. If the shortage has been established by the competent institution of another Member State may not be granted exemption from excise duty in the Republic of Lithuania or not all lost goods may be granted exemption, the competent institution of the Republic of Lithuania must specify the quantity of goods that may be subject to excise duty in that specific Member State. If shortage of transported excise goods has been established only by the competent persons of the Republic of Lithuania, the shortage of goods in excess of the quantity attributable under the legal acts of the Republic of Lithuania to natural losses and/or to force majeur, the excise duty shall be chargeable in the Republic of Lithuania. If later proof is received that goods have been lost in another Member State and the established excise duty is paid in the Member State, the overpaid amount of the excise duty shall be credited or refunded according to the procedure established by the Law on Tax Administration only provided that a period of not more than three years have lapsed from the date of drawing up of the accompanying document was.
5. In case of intra-Community movement via the territory of the Republic of Lithuania of excise goods kept under duty suspension arrangements, they shall move under cover of an accompanying document, while in the cases listed in this Law and Council Directive 92/12/EEC of 25 February 1992 on the General Arrangements for Products Subject to Excise Duty and on the Holding, Movement and Monitoring of such Products also accompanied by other additional documents (document proving that the payment of excise duty in the Member State of destination is guaranteed, certificate granting exemption from excise duty, et al.). Should shortages be determined in the course of movement via the territory of the Republic of Lithuania that had not be determined earlier, the tax administrator must according to the procedure established by the central tax administrator make a notice thereof in the copy of the accompanying document for the movement of excise goods to be returned to the consignor warehouse keeper. Excise duty on the goods lost in the territory of the Republic of Lithuania or goods the loss whereof has been determined the Republic of Lithuania must be paid if the competent institution of the Member State of destination decides not to exempt from the payment of excise duty on the shortage of goods. If later proof is received that goods have been lost in another Member State and the determined excise duty is paid there, the overpaid amount shall be credited or refunded according to the procedure established by the Law on Tax Administration but only provided that a period of not more than three years have lapsed from the date of drawing up of the accompanying document.
6. In case goods that are not subject to suspension arrangements are moved to the Republic of Lithuania for business purposes or for the needs of public legal persons, the persons to whom these goods are intended, including public legal persons, must:
1) inform the local tax administrator according to the procedure according to the procedure established by the central tax administrator about the intended receipt of excise goods;
7. Goods specified in paragraph 6 of this Article must be moved under the cover of the simplified accompanying document for the movement of excise goods, the appropriate copy of which must be certified against signature by the persons authorised by the consignee and local tax administrator in whose territory he is registered as a tax payer.
8. In case excise goods are moved to the Republic of Lithuania by the vendor or, on his order, by other person who is not registered or a non-registered trader or not to a tax warehouse, the vendor or his fiscal representative must inform his local tax administrator according to the procedure established by the central tax administrator, prior to moving the goods to the Republic of Lithuania, about the intended delivery of excise goods and guarantee, according to the procedure established by the Government, that the excise duty chargeable in the Republic of Lithuania on the goods to be received from another Member State will be paid.
9. When chargeability of excise duty in the Republic of Lithuania arises due to the circumstances specified in paragraphs 4 or 5 of this Article, the person, having presented the guarantee for the discharge of tax liability that may arise when transporting goods kept under duty suspension arrangements must declare and pay the tax according to the procedure and within the time limits established by the central tax administrator, provided that a period of not more than three years have lapsed from the date of drawing up of the accompanying document.
Article 16. Guaranteeing the Discharge of Tax Liability that may Arise when Moving Goods from the Republic of Lithuania under Duty Suspension Arrangement
1. The discharge of tax liability that may arise when moving goods subject to excise duty suspension arrangements from a tax warehouse in the Republic of Lithuania (hereinafter the consignor) must be guaranteed in any of the following ways, unless otherwise established in this Article:
1) by a cash deposit which is paid by the consignor warehousekeeper to the accumulative account of the local tax administrator of the territory where the consignor is located;
2) by a guarantee document, issued by a banking institution or insurance undertaking having an appropriate licence to engage in banking or insurance business, operating in the Community territory, which has concluded a cooperation contract with the central tax administrator. This document shall be submitted by the consignor warehousekeeper to the local tax administrator of the territory where the consignor is located.
2. The Government may also establish another way of discharging tax liability that may arise when moving goods kept under suspension arrangement.
3. The amount of cash deposit or guarantee for the movement of goods kept under duty suspension arrangements shall be established by the local tax administrator of the territory where the consignor is located, having regard to the methodology for determining the amount of cash deposit or guarantee established by the central tax administrator.
4. The cash deposit specified in paragraph 1 of this Law shall be refunded or the guarantee document shall be cancelled after any of the following specified circumstances transpires:
1) the consignor warehousekeeper submits to the local tax administrator a copy of the accompanying document for the movement of excise goods duly certified by the local tax administrator, and it has no marks of recorded shortages of goods;
2) in case the consignor warehousekeeper does not receive a duly certified copy of accompanying document for the movement of excise goods or it has marks of the established shortages of goods, the consignor warehousekeeper shall pay the excise duty chargeable on the goods dispatched but not delivered (including that chargeable in another Member State) and shall present documents in proof thereof or shall present proof that the goods may be granted exemption from this excise duty.
5. The discharge of tax liability that may arise when moving excise goods subject to duty suspension arrangements to the Republic of Lithuania or in case of intra-Community movement of such goods when the goods are moved via the Republic of Lithuania shall be guaranteed in compliance with the provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
Article 17. Cases when Excise Goods are Exempt from Excise Duty
1. Excise goods on which chargeability of excise duty has arisen under the provisions of Article 8 of this Law shall be granted an excise duty exemption if they:
1) have been exported from a special shopping area of an international seaport or airport and at the Republic of Lithuania and third countries border crossing point where the goods have been supplied to passengers who are departing to third territories or third countries, also applied to such supply of goods to passengers departing by air or sea transport to a point of destination outside Community territory. Under the provisions of this subparagraph, related to the departure of passengers by air or sea transport, the place of destination of a traveller shall be the nearest place of disembarkation from an aircraft or a sea vessel after embarkation in the Republic of Lithuania, and the destination shall be the first stop outside the territory of the Republic of Lithuania where an aircraft or a sea vessel stops for the disembarkation and/or embarkation of passengers;
2) are intended for official activities of foreign diplomatic missions and consular posts in the Republic of Lithuania and for the personal use of the members of diplomatic missions and consular posts and their family members living together, where aforesaid persons are not citizens of the Republic of Lithuania and have a permanent address or usually reside outside the Republic of Lithuania. The above provisions shall be applied on the grounds of parity. Where the procedure of refund of the excise duty applied in the foreign state with respect to the diplomatic mission or consular post of the Republic of Lithuania is less or more favourable than the procedure applied to the diplomatic mission or consular post of that state in the Republic of Lithuania, the Government of the Republic of Lithuania or an institution authorised by it shall have the right to establish with respect to the diplomatic mission or consular post of that state in the Republic of Lithuania an accordingly less or more favourable procedure for the refund of the excise duty;
3) are intended for use by foreign state diplomatic missions or consular posts established in other Member States or members of these missions or posts. In this case the conditions and restrictions prescribed by that Member State shall be applied;
4) are brought into the Republic of Lithuania not from the Community territory in personal luggage of passengers and do not exceed the amounts prescribed by the Government which natural persons/passengers may bring into the country without import excise duties;
5) are supplied for the fuelling and provisioning of passenger and/or cargo ships and/or aeroplanes on international routes;
6) are intended for the use by the military units of NATO countries other than the Republic of Lithuania or accompanying civilian personnel when the units take part in joint military operations, exercise or other joint military event. Exemption from excise duty shall also be granted for the excise goods supplied to another Member State where these are intended for the military units of NATO countries other than the country of destination for the use of these units or the accompanying civilian personnel (in this case the conditions and restrictions prescribed by that other Member State shall apply);
7) are intended for international organisations recognised in the Republic of Lithuania and the representations of the organisations, as well as members of the said organisations or representations to the extent provided for in the international agreements establishing the international organisations or by other international agreements of the Republic of Lithuania concluded with the relevant international organisations. Exemption from excise duty shall also be granted to goods intended for international organisations recognised as such by other Member State or to their representations, also to members of these organisations or representations (goods shall be granted exemption from excise duty according to the conditions and restrictions prescribed by international agreements establishing international organisations or by international agreements between any Member State and international organisations);
2. The Government or the institution authorised by it shall establish the procedure for the application of excise duty relief specified in subparagraphs 2, 3, 5 to 8 of paragraph 1, this Article.
3. Other cases when individual excise goods are granted exemption from excise duty are specified in special provisions of this Law.
4. If excise duty has been paid on the excise goods specified in paragraph 1 of this Article, the amount paid shall be refunded according to the procedure established by the Government or an institution authorised by it.
5. If the excise goods on which excise duty has been paid in the Republic of Lithuania are moved to another Member State for business purposes or for the needs of public legal persons, the excise duty paid on these goods may be refunded upon submission to the local tax administrator of a certified copy of the simplified accompanying document for the movement of excise goods, specified in paragraph 7 of Article 14 of this Law and a certification by the competent institution of another Member State that in that Member State excise duty has been paid on these goods or their payment is guaranteed or in that Member State the goods may be granted exemption from excise duty. The excise duty shall be refunded only in the case the consignor of the goods, before moving the goods to another Member State, informed the local tax administrator according to the procedure established by the central tax administrator of his wish to have the excise duty refunded.
6. Excise duty shall also be refunded for the excise goods on which excise duty has been paid in the Republic of Lithuania and which have been moved from the Republic of Lithuania by the vendor of the goods or, on his order, by another person to another Member State to a person who is not registered or a non-registered trader or not to a tax warehouse. In this case the local tax administrator must be presented an endorsement by a competent institution of another Member State that the excise duty has been paid on these goods in that Member State or that they may be granted exemption from excise duty in that Member State. Excise duty shall be refunded only in the case the vendor of the goods, before moving the goods to another Member State, informed the local tax administrator according to the procedure established by the central tax administrator of his wish to have the excise duty refunded.
7. In case excise goods were transported from a tax warehouse to another Member State for the purposes specified in paragraphs 5 and 6 of this Article and the time period for the payment in the Republic of Lithuania of excise duty on the goods has not yet expired and the local tax administrator may be presented documents specified in paragraphs 5 and 6 of this Article, the calculated excise duty amount chargeable on the goods shall be cancelled.
Article 18. Refunding the Unduly Paid/Enforced Excise Duty
1. The unduly paid/enforced excise duty shall be refunded/credited against future payments in accordance with the procedure laid down in the Law on Tax Administration.
2. The excise duty paid for the imported goods shall be refunded or the enforcement of excise duty on such goods shall be refused in the cases specified by the Government or an institution authorised by it. Applications for refunds of the excise duty paid or for non-enforcement of excise duty shall be considered in accordance with the procedure set by the Government or the institution authorised by it. The excise duty unduly paid/enforced on imported goods shall be refunded by the Customs authority of the Republic of Lithuania (hereinafter – the Customs) according to the procedure established by the Customs Department under the Ministry of Finance of the Republic of Lithuania (hereinafter – the Customs Department).
Article 19. Monitoring of Payment of Excise Duty
1. Payment of excise duty, with the exception of the case specified in paragraph 2 of this Article, shall be monitored by the State Tax Inspectorate. The State Tax Inspectorate shall also monitor payment of excise duty on imported goods, where they are delivered, following the procedure laid down in this Law, to a tax warehouse.
2. Payment of excise duty on imported goods other than those referred to in paragraph 1 of this Article shall be monitored by the Territorial Customs.
3. Excise duty shall be administered according to the procedure laid down by the Law on Tax Administration.
4. The discharge of tax liability that might arise due to non-Community goods moved into the Community territory that have not been released for free circulation, also due to the goods transported from the third territories on which excise duty has not been paid shall be guaranteed according to the same procedure as the liability related to the import debt to the customs that may arise.
5. The same customs formalities as those applied with respect to Community goods entering the Community territory from the third territories shall be applied to non-Community goods entering the Community customs territory. In case goods which enter the Community territory from the third countries are intended to be moved to a Member State other than that which they entered from the third territories, the goods may be presented for being placed under internal transit procedure as provided for by the Customs Code. Where goods from third territories which, if brought from third countries could be placed for temporary storage at the customs places of temporary storage, placed in a free zone or in a free warehouse, are brought into the Community territory, could be placed under customs warehousing arrangements, inward processing arrangements, exempt from import duties, processing under customs supervision, temporary importation with total exemption from import duty, they shall be subject to same conditions which would be applied after the performance of the above-mentioned actions sanctioned by the customs authority or after placing them under appropriate procedures.
6. Dispatching of goods from the Community territory to third territories shall be subject to the same customs formalities as exportation of goods from the Community customs territory. In the event of a temporary dispatching of goods from the Community territory to third territories, they shall be subject to the same provisions upon their return as those which are applied to the goods which had been moved temporarily from the Community customs territory.
7. The procedure for the implementation of provisions of paragraphs 4 to 6 of this Article shall be established by the Customs Department.
8. When goods are moved to a third state or a third territory or imported from them and are subject to the customs procedures specified in subparagraph (a) of paragraph 1 of Article 84 of the Customs Code, they shall be placed for temporary storage at the customs places of temporary storage, in a free zone or in a free warehouse, also in the cases of intra-Community transportation of goods via a state that is not a Member State but is a member of the European Free Trade Association (hereafter - EFTA) or between a Member State and an EFTA member subjecting them to the internal transit procedure or via one or several third states not EFTA members with the TIR Carnet or ATA Carnet, the goods shall be considered to have been subjected to the temporary suspension arrangement. In the cases specified in this paragraph the General Administrative Document shall be used.
Article 20. Liability
1. The warehousekeeper of the tax warehouse shall be held liable for infringements of this Law in accordance with the procedure provided in the Law on Tax Administration and other laws.
2. Other persons shall be held liable for infringements of this Law in accordance with the procedure laid down in law. Sanctions provided by laws shall be applied for non-compliance with the requirement to carry out activities specified in paragraph 1, Article 4 solely in a tax warehouse.
Article 21. Rates of Excise Duty on Beer
1. Excise duty levied on beer (1hl of product) shall be LTL 7 for 1% of actual alcoholic strength by volume.
2. Excise duty at the rate lower by 50% than the rate established in paragraph 1 of this Article shall be levied on 10,000 hectolitres of beer sold per year by a small beer producer (hereinafter - small breweries). For the purposes of this Law, a small brewery in respect of which this tax relief applies, shall be a brewery producing the maximum of 80,000 hectolitres per year which, under the criteria established by the Government or an institution authorised by it, is recognised as a brewery enjoying legal and economic independence from other brewery (except in cases where the total amount of beer produced per calendar year by these breweries taken together does not exceed 80,000 hectolitres) and the production premises of the brewery are physically isolated from other beer producer. The excise duty relief specified in this paragraph shall not be applied with respect to beer produced under licence. For the purpose of this paragraph the mixing and/or bottling of beer produced by another beer producer shall not be treated as beer production. The procedure for applying above relief shall be established by the Government or an institution authorised by it.
Article 22. Excise Duty Rates on Wine of Fresh Grapes and other Fermented Beverages
Excise duty rates on wine of fresh grapes and other fermented beverages shall be:
1) on wine and other fermented beverages with an actual alcoholic strength by volume (in case of other fermented beverages – received only by fermentation) of not more than 8,5% vol. and in which fermented beverages with an actual alcoholic strength by volume of not more than 8,5% vol. (1 hectolitre of the product ) - LTL 40/ ;
Article 23. Rates of Excise Duty on Intermediate Products
Excise duty on intermediate products shall be levied at the following rates:
1) on intermediate products with an actual alcoholic strength by volume not exceeding 15% vol. - LTL 150 (1 hectolitre of the product);
Article 24. Rates of Excise Duty on Ethyl Alcohol
1. Excise duty on ethyl alcohol shall be levied at the rate of LTL 3, 200 per 1 hectolitre of absolute ethyl alcohol.
2. When calculating the excise duty chargeable on the products referred to in this Article, 1 hectolitre of absolute ethyl alcohol shall mean 100 litres of ethyl alcohol with an actual alcoholic strength in volume of 100% vol. at 200 C. The whole amount of absolute ethyl alcohol in hectolitres shall be rounded to the thousandths fraction of whole number.
Article 25. Special Cases of Exemption of Ethyl Alcohol and Alcoholic Beverages from Excise Duty
1. In addition to the cases of exemption specified in Article 17 of this Law, exemption from excise duty shall also be granted to the following:
1) ethyl alcohol, recognised as denatured ethyl alcohol which is granted exemption from excise duty;
2) beer, wine and other fermented beverages produced by a natural person, provided these beverages are for personal use only (i.e., not for sale but solely for his own or his family's needs);
5) ethyl alcohol and alcoholic beverages intended for the production of chocolates where the amount of absolute ethyl alcohol used for the production of net 100 kilograms of chocolates does not exceed 8.5 litres of absolute ethyl alcohol;
6) ethyl alcohol and alcoholic beverages intended for the production of food products other than those referred in subparagraph 5 of this paragraph, provided not more than 5 litres of absolute ethyl alcohol is used for producing net 100 kilograms of chocolates;
7) ethyl alcohol and alcoholic beverages intended for the production of food products and/or production of flavours and their mixtures used for the production of non-alcoholic drinks with an actual alcoholic strength in volume not exceeding 1.2%;
2. After release from the duty suspension arrangement or when importing ethyl alcohol referred to in subparagraphs 1, 3, 4 or 8 of paragraph 1 of this Article, excise duty shall not be calculated. The procedure of applying tax relief referred to in paragraph 1 of this Article shall be determined by the Government or an institution authorised by it.
Article 26. Denatured Ethyl Alcohol Exempted from Excise Duty
Ethyl alcohol exempt form excise duty shall be:
1) ethyl alcohol denatured according to the requirements of a certain Member State and used for the manufacture of any product not for human consumption which should be exempt from excise duty according to subparagraph (b) of paragraph 1 of Council Directive 92/83/EEC of 19 October 1992 on the Harmonization of the Structures of Excise Duties on Alcohol and Alcoholic Beverages. In the Republic of Lithuania the requirements for denaturing shall be established by the Government or an institution authorised by it.
Article 27. Tax Marking of Ethyl Alcohol and Alcoholic Beverages
Intended for sale in the Republic of Lithuania ethyl alcohol (falling within CN code 22.08) and alcoholic beverages must have special marks - tax marks. The procedure of tax marking as well as the cases when no marking is necessary shall be determined by the Government.
Article 28. Rates of Excise Duty on Cigarettes
1. Excise duty on cigarettes shall be levied at the combined rate. It shall include a specific component (in LTL for 1,000 cigarettes) and the ad valorem component (in percentage from the maximum retail selling price). The procedure of calculating the combined excise duty rate shall be determined by the Government or an institution authorised by it.
2. Excise duty on cigarettes shall be levied at the following rate:
3. A tobacco roll conforming to the definition given in paragraph 9 of Article 3 of this Law which (without a filter or a mouthpiece) is longer than 9 cm but not longer than 18 cm shall be deemed to be 2 cigarettes for the purposes of this Law; a roll longer than 18 cm but not longer than 27 cm shall be deemed to be, accordingly, 3 cigarettes, etc.
4. The methodology of determining correspondence of the price category of cigarettes most in demand which is used when determining in the Republic of Lithuania the excise duty rate for cigarettes and the minimum excise duty rate established in Council Directive 92/79/EEC of 19 October 1992 on the Approximation of Taxes on Cigarettes shall be approved by the Minister of Finance.
Article 29. Rates of Excise Duty Applied to other Manufactured Tobacco
1. Excise duty levied on cigars and cigarillos shall be at the rate of LTL 38 per kilogram of the product.
Article 30. Tax Marking of Manufactured Tobacco
Manufactured tobacco produced in the Republic of Lithuania intended for sale must have special marks - tax marks. The procedure of marking and the cases where marking is not required shall be determined by the Government.
Article 31. Special Cases when Manufacture Tobacco shall be Exempt from Excise Duty
1. In addition to cases specified in Article 17 of this Law, exemption from excise duty shall also be granted to manufactured tobacco destroyed under the supervision of a competent institution. These provisions shall be implemented according to the procedure laid down by the State Tax Inspectorate under the Ministry of Finance (with respect to the goods supervised by the State Tax Inspectorate) and under the EU Regulations (regarding the goods supervised by the Customs). In case the excise duty has already been paid on the manufactured tobacco destroyed according to the procedure laid down in this paragraph, the amount of the excise duty shall be credited or refunded according to the procedure established by the Law on Tax Administration.
2. Exempt from excise duty shall also be manufactured tobacco provided it has been used for performing necessary tests in the course of production, mandatory research prescribed by legal acts when samples of manufactured tobacco are taken from the institutions authorised for the purpose, also manufactured tobacco intended for scientific research. The above provisions shall be implemented according to the procedure laid down by the central tax administrator. In case excise duty has already been paid for the manufactured tobacco referred to in this paragraph, the amount of excise duty shall be credited or refunded according to the procedure established by the Law on Tax Administration.
Article 32. Maximum Selling Price of Cigarettes
Cigarettes may not be sold at a price higher than the maximum retail price indicated on the tax mark carried by the packaging.
Article 33. Rates of Excise Duty on Motor Petrol
Excise duty shall be levied on motor petrol at the following rate:
Article 34. Rates of Excise Duty on Kerosene
Excise duty on kerosene shall be levied at the rate of LTL 1002 per tonne of the product.
Article 35. Rates of Excise Duty on Gas Oils
1. Excise duty on gas oils shall be levied at the rate of LTL 1002 per tonne of the product, unless otherwise provided by this Law.
2. Excise duty on heating gas oils marked in accordance with the procedure laid down in Article 42 of this Law shall be levied at the rate of LTL 86 per tonne of the product.
3. Diesel fuel intended for use in agriculture by agricultural entities, registered according to the procedure laid down by the Government, as well as by agricultural science, studies and educational institutions possessing teaching (experimental) farms, not exceeding within one agricultural year (from July 1 of the current year till June 30 of the following year) the Government-prescribed diesel fuel amount exempt from excise duty per one hectare of agricultural land declared following the procedure established by the Government according to sorts of agricultural plants. Exempt form excise duty shall also be diesel fuel intended for use by agricultural entities registered according to the procedure established by the Government in pond fisheries and other internal waters fisheries, not exceeding within one calendar year 275 l per one ton of caught and sold fish. In this paragraph the amount of diesel fuel is given at 15°C. The procedure for the application of the relief set in this paragraph shall be established by the Government or an institution authorised by it.
Article 36. Rates of Excise Duty on Heavy Fuel Oils, Orimulsion
1. Excise duty on heavy fuel oils conforming to the properties established by the Government or an institution authorised by it, the orimulsion shall be levied at the rate of LTL 52 per tonne of the product.
2. Excise duty on heavy fuel oils, not mentioned in paragraph 1 above, their substitutes and extenders shall be levied at the rate laid down in paragraph 1 of Article 35 of this Law; where this fuel is intended for heating and is marked in the manner laid down in Article 42 of this Law - at the rate fixed in paragraph 2 of Article 35 of this Law.
Article 37. Excise Duty on Petroleum Gas and Gaseous Hydrocarbons (except for Natural Gas) Intended for Use as Motor Fuel
Excise duty on petroleum gas and gaseous hydrocarbons (except for natural gas) shall be levied at the rate of LTL 432 for 1, 000 litres of the product.
Article 38. Excise Duty Relief on Energy Products Manufactured from Materials of Biological Origin or with their Extenders
1. The provisions of this Article shall be applicable to energy products which are manufactured from the products specified in this Paragraph or which contain one or several of the products referred to in this Paragraph:
2) which fall within CN codes 3824 90 55, 3824 90 80 to 3824 80 99 (the provisions shall apply only to the part manufactured from biomass);
2. The provisions of this Article shall also apply in case where the products specified in paragraph 1 of this Article contain water (CN code 2201 and CN code 2851 00 10).
3. The provisions of this Article shall be applied only to the products meeting the requirements of the Law on Biofuel, Biofuels for Transport and Bio-oils to biofuel.
4. The products meeting the requirements of this Article shall be subject to excise duty rate set in Articles 33-37 of this Law reduced by the share corresponding pro rata to the share of biological extenders (in percentage) per 1 tonne of product. The excise duty rate referred to in this paragraph shall be applied only with respect to extenders manufactured by persons holding an appropriate authorisation issued according to the procedure established by the central tax administrator, specified in the authorisation.
Article 39. Method of Calculation of Excise Duty on Energy Products
The rate of excise duty on energy products specified in Article 33-35 of this Law has been fixed when the temperature of the product is at 150C. The methodology for recalculating excise duty when the product is at a different temperature shall be established by the central tax administrator.
Article 40. Excise Duty Rate Applied to other Energy Products
Energy products not specified in Articles 33-37 of this Law shall be subject to excise duty at the rate set in these Articles for appropriate equivalent products instead of which they may be or are sold or used
Article 41. Special Cases of Exemption of Energy Products from Excise Duty
1. In addition to the cases of exemption referred to in Article 17 of this Law, the following shall be subject to exemption from excise duty:
1) motor fuels supplied for use as fuel for the purpose of air navigation (including aircraft fuel used in the field of the manufacture, development, testing, maintenance and servicing of aircraft), except for aircraft fuel supplied to airplanes used for private pleasure flying. The aircraft shall be deemed used for private pleasure flying when the aircraft is used by its owner or other person ((through hire or through any other means) for other than commercial purposes. The energy products with respect to which the relief applies shall be specified by the Government according to CN codes;
2) ship fuel (motor fuel) supplied for fuelling of ships for use as fuel for the purposes of navigation within Community waters (including fishing), other than ship fuel supplied to private pleasure craft. Private pleasure craft shall mean any craft used by its owner or other person (either through hire or through other means) for other than commercial purposes. The energy products with respect to which the relief applies shall be specified by the Government according to CN codes;
3) energy products when they are used for purposes other than as fuel (motor fuel), heating fuel or extenders of fuel (motor fuel);
4) energy products used for the production of all types of electricity, with the exception of energy products used for the needs of the producer as motor fuel or as fuel used for heating on which excise duty shall be levied according to the general procedure;
6) petroleum gas and gaseous hydrocarbons in bulk acquired or imported by users registered according to the procedure established by the central tax administrator, who supply/use them for domestic purposes (for heating, cooking, etc), including persons who bottle petroleum gas into domestic gas cylinders;
7) petroleum gas and gaseous hydrocarbons in bulk supplied by registered users to group equipment through which they may be supplied for domestic purposes only;
8) energy products imported into the Republic of Lithuania in the tank of vehicles or in appropriate reserve motor fuel and lubricant canisters provided for in the technical documentation of the producers from which the motor fuel and lubricants are supplied directly to stationary systems of motor fuel supply and lubrication.
2. The procedure for the application and restriction of the relief specified in paragraph 1 of this Article shall be established by the Government or an institution authorised by it.
Article 42. Marking, Supply and Use of Energy Products Subject to Excise Duty Relief
1. The following shall be marked in accordance with the procedure determined by the Government or an institution authorised by it:
1) heating fuel in respect of which the rate of excise duty set out in paragraph 2 of Article 31 is applied;
2. The procedure of supplying of fuel referred to in paragraph 1 of this Article as well as in subparagraphs 1 and 2 of paragraph 1, Article 36 of this Law shall be determined by the Government or an institution authorised by it.
Article 43. Chargeability of Excise Duty on Electricity
Excise duty on electricity shall become chargeable when electricity:
1) is sold or in any other way transmitted to a person who is not an independent or public supplier within the meaning given in the Law on Electricity (“Valstybės žinios“(tie official gazette) 2000, No.66-1984) (hereinafter – independent or public supplier), or
2) is received from another Member State from a person who is not an independent or public supplier or
Article 44. Payers of Excise Duty on Electricity
The payers of excise duty on electricity shall be independent or public suppliers, importers (other than independent or public suppliers), also other persons if they received electricity from other Member State. Independent or public suppliers shall register as excise duty payers in accordance with the procedure established by the central tax administrator.
Article 45. Rates of Excise Duty on Electricity
1. The rate of excise duty on electricity, with the exception of electricity specified in paragraph 2 of this Article, shall be LTL 3.5 per 1 megawatt-hour.
2. Electricity used for business purposes shall be subject to excise duty at the rate of LTL 1.8 per 1 megawatt-hour. The rate of excise duty specified in this paragraph shall be applied only to electricity sold or in any other way transmitted to a person holding an appropriate authorisation issued according to the procedure determined by the central tax administrator. Within the meaning of this Law the use of electricity for business purposes shall mean its use by a person when carrying out an economic activity within the meaning of the Law on VAT.
Article 46. Exemption from Excise Duty
1. Exempt from excise duty shall be:
1) electricity used for the processes of generation of all types of electricity and for maintaining the generation process;
3) electricity supplied to the population as well as to public legal persons who may be recipients of sponsorship and who have received the permission according to the procedure established by the local tax administrator in the territory of whose activities they have been registered;
2. The permission to acquire electricity exempt from excise duty shall be granted to persons:
Article 47. Indicating Excise Duty on Electricity in Sale of Goods Documents
In the cases specified by the Government or an institution authorised by it the amount of excise duty calculated on electricity must be indicated in the sale documents.
Article 48. Filing a Return of Excise Duty on Electricity and Payment of the Tax
1. The tax period of excise duty on electricity shall be a calendar month. At the end of the month by the 15th day of the following month an independent or public supplier as well as any other person who has received electricity from another Member State must file a return of excise duty on electricity with the local tax administrator in the territory of whose activities he has been registered. The form of the return and rules for filling it out shall be specified by the central tax administrator. The amount of excise duty calculated on electricity which became chargeable during the tax period according to the procedure established in Article 43 of this Law must be declared in the return. The excise duty must be paid by the end of the period of filing the return set in this paragraph.
2. If a person loses the status of an independent or public supplier he must within the time limits set in paragraph 1 of this paragraph file a return of excise duty on electricity with the local tax administrator in the territory of whose activities he has been registered. The excise duty for the entire amount of electricity acquired on which payment of excise duty is outstanding must be declared in the return and paid by the end of the period of filing the return set in paragraph 1 of this Article.
Article 49. Chargeability of Excise Duty on Coal, Coke and Lignite
1. Excise duty on coal, coke and lignite becomes chargeable when they:
1) are sold or otherwise transferred to a person who is not registered according to the procedure established by the central tax administrator as supplier of coal, coke and/or lignite, or
2) are received from a person from another Member State, who is not registered as supplier of coal, coke and/or lignite, or
Article 50 Payers of Excise. Duty on Coal, Coke and Lignite
Payers of excise duty on coal, coke and/or lignite shall be registered suppliers of coal, coke and/or lignite, importers (other than registered suppliers or coal, coke and/or lignite), as well as other persons, if they received coal, coke and/or lignite from another Member Sate.
Article 51. Exemption of Coal from Excise Duty
Exempt from excise duty on coal shall be coal when sold or in any other way transferred into ownership to the residents.
Article 52. Rates of Excise Duty Applied to Coal
1. The rate of excise duty of LTL 26 per 1 tonne of the product shall be applied to coal, except for coal referred to in paragraph 2 of this Article.
2. The rate of excise duty on coal used for business purposes shall be LTL 13 per 1 tonne of the product. The rate of excise duty specified in this paragraph shall be applied only to coal sold or otherwise transferred to a person holding an appropriate authorisation issued according to the procedure established by the central tax administrator. As used in this Law the use of coal for business purposes shall mean its use by the person who is engaged in economic activities within the meaning of the Law on Value Added Tax.
Article 53. Rates of Excise Duty on Coke and Lignite
1. The rate of excise duty applied to coke and lignite, except for coke and lignite referred to in paragraph 2 of this Article, shall be LTL 31 per 1 tonne of the product.
2. . The rate of excise duty on coke and lignite used for business purposes shall be LTL 16 per 1 tonne of the product. The rate of excise duty specified in this paragraph shall be applied only to coke and lignite sold or otherwise transferred to a person holding an appropriate authorisation issued according to the procedure established by the central tax administrator. As used in this Law the use of coke and lignite for business purposes shall mean its use by the person who is independently engaged in economic activities within the meaning of the Law on Value Added Tax.
Article 54. Filing a Return of Excise Duty on Coal, Coke, Lignite and Excise Duty Payment
1. The tax period for excise duty on coal, coke, lignite shall be a calendar month. At its expiry by the 15th day of the next month a registered supplier of coal, coke and/or lignite as well as any other person, having received coal, coke and/or lignite from another Member State, must file an excise duty return on coal, coke, lignite with the local tax administrator in the territory of whose activities he is registered. The form of the return and the rules for filling it out shall be established by the central tax administrator. Declared in it must be the amount of excise duty calculated on coal, coke and/or lignite, on which excise duty became chargeable during the tax period according to the procedure established in paragraph 1 of Article 49. Excise duty shall be paid by the end of the time period set in this paragraph for filing the return.
2. If the person loses the status of registered supplier of coal, coke and/or lignite, he must within the time period set in paragraph 1 of this Article file a tax return of coal, coke and lignite with the local tax administrator within whose territory of activities he is registered. The entire amount of the acquired coal, coke and lignite on which payment of excise duty is outstanding must be declared in the return and paid by the end of the period of filing of the return set in this paragraph.
Article 55. Entry into the Budget
Excise duty shall be entered into the State budget.
I promulgate this Law passed by the Seimas of the Republic of Lithuania
PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS
Annex 1
to the Law of the Republic of Lithuania on Excise Duty
Energy products shall be:
1) products falling within CN codes 2701, 2702, 2704-2715, except for products falling within CN codes 2711 11 and 2711 21;
3) products falling within CN code 2905 11 00 provided they are not of synthetic origin and are intended for use as motor fuel and heating fuel ;
7) products falling within CN codes 1507-1508, 3824 90 99, provided they are intended for use as motor fuel or as heating fuel.
Annex 2
to the Law of the Republic of Lithuania on Excise Duty
Energy Products to which the Requirements of the Law on Excise Duty concerning the Monitoring and Intra-Community Movement of Excise Goods are Applied*:
2) products falling within CN codes 2710 11-2710 19 69. The provisions of the Law concerning the movement of excise goods shall not be applied products falling within CN codes CN 2710 11 21, 2710 11 25 and 2710 19 29 only in case they are moved between Member States packaged in containers intended for retail trade;
3) products falling within CN code 2711, except for the products falling within CN codes 2710 11 11, 2710 11 21 and 2711 29;
4) products falling within CN codes 2901 10, 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44;
5) products falling within CN code 2905 11 00 provided they are not of synthetic origin and are intended for use as motor fuel or heating fuel;
6) products falling within CN codes 1507-1518, 3824 90 99 provided they are intended for use as motor fuel or heating fuel;
7) any other energy product to which the European Commission decided, based on the procedures laid down in appropriate Council Directives, to apply the requirements concerning the monitoring and intra-Community movement of excise goods.
*If there is an agreement between the central tax administrator and a competent institution of another state, all or certain energy products moved between the Republic of Lithuania and another Member State may be exempt from all or part of the requirements concerning the Intra-Community Movement of Excise Goods, laid down in the Law on excise Duty.
Annex 3
to the Law of the Republic of Lithuania
on Excise Duty
Legal Acts of the European Union with the provisions whereof the Law of the Republic of Lithuania on Excise Duty has been harmonised
1. Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (amended by Council Directive 92/108 EEC of 14 December 1992, Council Directive 94/74/EEC of 22 December 1994, Council Directive 96/99/EC of 30 December 1996, Council Directive 2000/44/EC of 30 June 200o, Council Directive 2000/47/EC of 20 July 2000 and Council Directive/EC 2004/106/EC of 16 November 2004).
2. Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes (amended by Council Directive 1999/81/EC of 29 July 1999, Council Directive 2002/10/EC of 12 February 2002).
3. Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes (amended by Council Directive 1999/81/EC of 29 July 1999, Council Directive 2002/10/EC of 12 February 2002).
4. Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages.
5. Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.
6. Commission Regulation (EEC) no 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty.
7. Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch.
8. Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (Amended by Commission Regulation (EC) No 2546/95 of 30 October 1995 and by Commission Regulation (EC) No 2559/98 of 27 November 1998. ````
9. Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (amended by Commission Directive 1999/81/EC of 29 July 1999, Commission Directive 2002/10/EC of February 12 2002).