Official translation
GOVERNMENT OF THE REPUBLIC OF LITHUANIA
RESOLUTION No 719
ON THE APPROVAL OF THE PROCEDURE FOR THE TEMPORARY ADMISSION OF GOODS INTO THE TERRITORY OF THE REPUBLIC OF LITHUANIA
14 June 2001
Vilnius
In accordance with the Customs Code of the Republic of Lithuania (Official Records, 1996, No 52–1239) and Law on the Ratification of the Convention on Temporary Admission (Istanbul Convention) (Official Records, 1997, No 117–2994), the Government of the Republic of Lithuania r e s o l v e s:
1. To approve the Procedure for the Temporary Admission of Goods into the Territory of the Republic of Lithuania (enclosed).
2. To establish that :
2.1. temporary admitted goods in respect of which formalities of the procedure for the temporary admission of goods were completed before the day on which this Resolution entered into force shall be subject to the procedure of the temporary admission of goods which was then valid;
2.2. the Procedure for the Temporary Admission of Goods into the Territory of the Republic of Lithuania approved by this Resolution shall enter into force from 1 September 2001.
Prime Minister Rolandas Paksas
Minister of Economy Eugenijus Gentvilas
APPROVED
by Resolution No 719 adopted by the Government of the Republic of Lithuania on of 14 June 2001
I. GENERAL PROVISIONS
1. This procedure shall govern the entry of goods (including the means of transport) into the customs territory of the Republic of Lithuania (hereinafter referred to as the customs territory) intended for re-export without having undergone any processing or change (except normal depreciation due to the use made of them).
2. This procedure shall not apply in respect of arms, amunition, military equipment and other consignments of the army units of the foreign states and of the military units of the formations jointly set up together with other states (and of the civil workers working in military forces assigned to them), arriving to the customs territory to take part at international exercises, other events of international military co-operation or to carry out the tasks in preparing for such exercises and events, temporary admitted into the customs territory.
Admission of these goods into the customs territory and their export from it shall be governed by Resolution No 716 „On the Approval of the Special Procedure for Crossing the Border“ (Official Records, 1998, No 56–1564), adopted by the Governmwent of the Republic of Lithuania on 15 June 1998.
3. For the purposes of this procedure the term:
„temporary admission“ means: introduction of non-Lithuanian goods into the customs territory with the view of re-exporting them without having undergone any processing or change (except normal depreciation due to the use made of them);
„temporary admitted goods“ means: non-Lithuanian goods introduced into the customs territory applying the temporary admission procedure;
„temporary admission with total relief from import duties and taxes“ means: the application of the temporary admission procedure where temporary admitted goods are totally released from import customs duties and taxes which would otherwise apply on them had they been released for free candculation;
„temporary admission with partial relief from import duties and taxes“ means: the application of the temporary admission procedure where temporary admitted goods are subject to that part of import customs duties and taxes which would otherwise apply on them had they been released for free circulation, that is prescribed by the time of stay of these temporary admitted goods in the customs territory;
„ATA carnet“ means: the international document for the temporary admission of certain goods (excluding means of transport) accepted as a customs declaration and testifying that the goods accompanying it are covered by an international guarantee, ensuring the payment of all import duties and taxes due on the goods in the case of the breach of the procedure established for the temporary admission;
„request“ means: a request submitted to customs in accordance with the provisions of this procedure to issue the authorisation for the application of the temporary admission procedure;
„authorisation“ means: the authorisation granted by the customs authorities in accordance with the provisions of this procedure for the application of the temporary admission procedure;
„holder of the procedure“ means: a person who has been granted the authorisation and who is responsible to customs for the fulfillment of the requirements of the temporary admission procedure applied to the temporary admitted goods;
„periof for the temporary“ means: the period within which temporary admitted goods must be re-exported or presented for the execution of the formalities of other customs approved treatment or use;
„personal data“ means: a name, surname and address of the place of residence of the natural person (place of his permanent or most freaquent residence); name and address of the headquarters (or place of activity) of the legal person;
„person resident or established in the customs territory“ means: a natural person whose place of residence (place of his permanent or most freaquent residence) is within the customs territory, or a legal person whose headquarters are within the customs territory;
„person resident or established outside the customs territory“ means: a natural person whose place of residence (place of his permanent or most freaquent residence) is outside the customs territory, or a legal person whose headquarters (or place of activity) are registered outside the customs territory;
„customs office of entry“ means: a customs office through which temporary admitted goods are brought into the customs territory;
„customs office of departure“ means: a customs office through which temporary admtted goods are exported from the customs territory;
„means of transport“ means: any means used to carry the travellers or goods. For the purposes of this procedure the term "means of transport" shall cover normal spare parts, accessories or equipment carried on board of means of transport, including special equipment for the loading, unloading, handling or storing of the consignments, admitted together with the means of transport;
„internal trafffic“ means: the carriage of persons or goods picked up or loaded in the customs territory for setting down or unloading in the customs territory;
4. Other definitions used for the purpose of this procedure have been defined in the Customs Code of the Republic of Lithuania (Official Records, 1996, No 52–1239).
5. Non-Lithuanian goods admitted into the customs territory shall be subject to the application of the temporary admission procedure if the goods produced for the completion of formalities in respect of the temporary admission procedure:
5.1. are intended to be kept or used in the customs territory for a restricted period and to be re-exported without having undergone any processing or chage;
6. If the conditions laid down in paragraphs 5.1 and 5.2 are complied with, the formalities in respect of the temporary admission procedure may also be completed for non-Lithuanian goods present in the customs territory subject to the discharge of the customs procedure applied to them.
7. Temporary admitted goods shall conditionally, totally or in part be released from import customs duties or taxes.
9. Temporary admission shall be subject to the application of prohibitions and restrictions imposed under the legal acts of the Republic of Lithuania on the entry of goods with the view to ensure public order, public security, public hygiene and health, veterinary and phytosanitary control, protection of endangered species of wild fauna and flora, protection of copyright and industrial property.
II. CASES AND CONDITIONS IN WHICH THE TEMPORARY ADMISSION PROCEDURE WITH TOTAL RELIEF FROM IMPORT CUSTOMS DUTIES AND TAXES IS APPLIED (EXCEPT TEMPORARY ADMISSION OF THE MEANS OF TRANSPORT)
Goods for display or use at exhibitions, fairs, meetings or similar events
10. temporary admission procedure with total relief from import customs duties and taxes shall be granted for
10.2. goods intended for use at events by demonstrating other non-Lithuanian goods, including:
10.2.1. goods necessary for the purpose of demonstrating foreign machinery and apparatus to be dispalyed;
10.2.2. construction or decoration material, including electrical fittings for the temporary stands of foreign exhibitors;
10.3. equipment intended for use at international meetings, conferences or congresses, including interpretation equipment, sound and image recording apparatus, as well as sound and image recordings of an educational, scientific or cultural character;
11. For the purposes of paragraph 10 of this procedure the term „event“ means:
11.1. trade, industrial, agricultural or crafts exhibitions, fairs, or similar events for show or display;
11.3. exhibitions or meetings which are organized to support or promote scientific, technical, educational, cultural, touristic activity, sports, religious knowledge, craft, art, or international co-operation;
11.4. meetings of representatives of an international organization or international group of organizations;
12. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to the goods referred to in paragraph 10 of this procedure if the quantity of the admitted goods is resonable having regard to the purpose of importation.
13. Temporary admitted goods referred to in paragraph 10 of this procedure must not be loaned or otherwise used for reward in the customs territory.
14. The period for the temporary admission of the goods referred to in paragraph 10 of this procedure shall be 6 months from the date of the completion of the formalities in respect of the mporary admission procedure. If the temporary admitted goods referred to in paragraph 10 of this procedure are to be displayed or used at more than one event, the period of the temporary admission of the said goods shall be 12 months from the date of the completion of the formalities in respect of the tempprary admission procedure.
Professional equipment
15. Temporary admission procedure with total relief from import customs duties and taxes applied to the professional equipment. The professional equipment means:
15.1. equipment for the press or for sound or television broadcasting which is necessary for representatives of the press, radio and television organizations established outside the customs territory for purposes of reporting in the customs territory, and in order to transmit or record material for specified programmes;
15.2. cinematographic equipment which the person resident or established outside the customs territory uses to make films (one or more), television programmes or audiovisual works;
15.3. any other equipment which the person resident or established outside the customs territory imports into the customs territory for the exercise of the personal calling, work or profession. It does not include equipment which is to be used for the industrial manufacture or packaging of goods or (except in the case of hand tools), for the exploitation of natural resources, for the construction, repair or maintenance of buildings, for earth moving and like works;
17. The following goods referred to in paragraph 15 of this procedure shall be granted temporary admission procedure with total relief from import customs duties and taxes if the said goods:
18. Paragraph 17.3 of this procedure shall not apply in the case of the cinematographic equipment imported for the production of films, television programmes or audiovisual works, under a co-production contract to which a person established outside the customs territory is a party.
19. The cinematographic equipment, equipment for the press or for sound or television broadcasting shall not be the subject of a hire or use contract or similar arrangement to which a person resident or established outside the customs territory is a party, provided that this condition shall not apply in the case of joint sound or television broadcasting programmes.
20. Spare parts imported for repair of the professional equipment admitted under the temporary admission procedure shall be subject to the same conditions of temporary admission as are applied to the professional equipment.
21. The period for the temporary admission of the goods referred to in paragraph 15 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure, except for the means of transport referred to in paragraphs 1.4, 2.2 and 3.10 of Annex 1 to this procedure, admitted under paragraph 15 of this procedure, the period of temporary admission of which is determined taking into account the intended purpose of their stay in the customs territory and the time required to achieve the object of the temporary admission.
Goods imported for educational, scientific or cultural purposes
22. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to:
22.1. pedagogic material and scientific equipment. Pedagogic material means: any apparatus, models, instruments and the like exclusively used for purposes of teaching, lecturing or vocational training. An illustrative list of pedagogic material is provided in Annex 2 to this procedure. Scientific equipment means: instruments, apparatus and machines used for the purposes of scientific research and teaching;
22.2. spare parts and ancillary equipment necessary for the use of pedagogic material or scientific equipment;
22.3. tools specially designed for the maintenance, checking, gauging or repair of padagogic material or scientific equipment;
22.4. other goods admitted for educational, scientific or cultural purposes, including:
22.4.1. stage costumes and other stage properties temporary admitted for the use by theatres, other establishments of stage art and companies;
23. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to goods referred to in paragraph 22 of this procedure, provided these goods:
23.1. are imported by non-profit making state (municipal), public or private educational or cultural establishments, institutions of science and studies and are used by or under supervision of these establishments;
24. The period for the temporary admission of the goods referred to in paragraph 22 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Welfare material for seafarers
25. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to welfare material for seafarers. Seafarers means: all the persons working and serving at sea of a foreign ship engaged in international maritime traffic. Welfare material means: the material for the pursuit of cultural, educational, religious, recreational or sporting activities. An illustrative list of welfare material for seafarers is given in Annex 3 to this procedure.
26. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods referred to in paragraph 25 of this procedure which:
26.1. are unloaded from the ship engaged in international maritime traffic to be tempoprarily used ashore by the crew for a period not exceeding the ship‘s stay in port;
26.2. imported for temporary use in hostels, clubs or other recreation centres for seafarers, managed either by state (municipal) body or non-profit making organizations, and places of worship where services for seafarers are regularly held. In this case the period for temporary admission shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Travellers‘ personal effects and articles imported for sports purposes
27. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to travellers‘ personal effects and articles imported for sports purposes. Traveller‘s personal effects means: all articles, new or used, which a traveller may reasonably require for his or her personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported for commercial purposes. Goods imported for sports purposes means: sports requisites and other articles for use by persons in sports contests or demonstrations or for training. An illustrative list of the travellers‘ personal effects and articles imported for sports purposes is provided in Annex 4 to this procedure.
28. At the time of import the travellers must wear their personal effects or carry them in the baggage (whether attended or not).
29. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to goods imported for sports purposes, provided:
30. Travellers‘ personal effects shall be re-exported not later than at the time when the person who imported them leaves the customs territory. The period during which goods imported for sports purposes may remain under the temporary admission procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Tourist publicity material
31. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for tourist publicity material. Tourist publicity material means: goods imported for the purpose of encouraging the public to visit a foreign country, in particular with the view of rendering information about religious, cultural, touristic, sporting or professional meetings or events. An illustrative list of tourist publicity material is provided in Annex 5 to this procedure.
32. Temporary admission procedure with total relief from import customs duties and taxes shall be granted to tourist publicity material on condition that these goods:
33. The period of the temporary admission procedure for the goods referred to in paragraph 31 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Goods imported as frontier traffic
34. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods:
34.1. imported by frontier zone inhabitants outside the customs territory in the performance of their profession or trade (apparatus, tools, instruments used by doctors, masters, craftsmen, etc);
34.2. personal or household effects of frontier zone inhabitants outside the customs territory imported by them into the customs territory for repair, manufacture or processing;
34.3. equipment intended for working on land located within the frontier zone of the customs territory;
35. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods referred to in paragraph 34 of this procedure, provided these goods are owned by a person resident or established in the frontier zone located outside the customs territory adjacent to the frontier zone within the customs territory into which they are imported.
36. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the equipment referred to in paragraph 34.3 of this procedure, provided this equipment is used by persons resident or established in the frontier zone outside the customs territory adjacent to the frontier zone within the customs territory into which it is imported. This equipment must be used exclusively for the performance of agricultural work, forestry work or for pisciculture and it shall be re-exported without delay once the work for which it was imported has been carried out.
37. The period for temporary admission of the goods referred to in paragraphs 34.1 and 34.2 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Goods imported for humanitarian purposes
38. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:
38.1. medical, surgical and laboratory equipment intended for use by hospitals and other medical institutions;
39. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods referred to in paragraph 38 of this procedure:
39.1. provided these goods are owned by a person resident or established ouside the customs territory;
39.3. in the case of import of the equipment referred to in paragraph 38.1 of this procedure, provided this equipment is intended for use in hospitals or other medical institutions, which, finding themselves in exceptional candcumstances, have urgent need of it, provided this equipment is not available in the customs territory in sufficient quantity;
39.4. in the case of import of the equipment referred to in paragraph 38.2 of this procedure, provided these goods are imported upon the request of the Government of the Republic of Lithuania or are transferred for use free of charge by institutions or offices of the Government of the Republic of Lithuania (of municipalities), other entities established or controlled by institutions or offices of the Government of the Republic of Lithuania (of municipalities).
40. The period of temporary admission of the goods referred to in paragraph 38.2 of this procedure shall be 12 months from the date of discharge of the temporary admission procedure.
Live animals
41. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for live animals of any species imported into the customs territory for the purposes of temporary admission listed in Annex 6 to this procedure.
42. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for live animals on condition that:
42.2. in the case of import of draught animals which are to be used for working on land situated in the frontier zone of the customs territory and which must be imported by a person resident in the frontier zone outside the customs territory adjacent to the frontier zone of the customs territory into which they are imported. These animals must be used solely for the performance of agricultural work, forestry work or for pisciculture and they shall be re-exported without delay once the work for which it was imported has been carried out.
43. The period for the temporary admission of the goods referred to in paragraph 41 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Packings
44. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for packings. Packings means: ancillary means of repeated use which are intended for or used to pack, stow or secure the goods (boxes, barrels, sacks, etc), excluding straw, paper, glasswool, shavings and similar packing materials, when imported in bulk. Containers referred to in paragraphs 49 and 50 of this procedure and pallets referred to in paragraph 55 of this procedure are also excluded.
45. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for packings provided:
46. Packings subject to the application of the temporary admission procedure may not be used in internal traffic, except with the view to the export of goods from the customs territory. In the case of packings imported filled, this ban shall apply only from the time that they are emptied of their contents .
47. The period during which such packings may remain under the temporary admission procedure shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Containers
48. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:
48.1. containers, provided they are imported into the customs territory by the owner of the container or any other person, who controls the movement of the container, or on behalf of the representative of one of them;
49. Container means: an article of transport equipment (liftvan, movable tank or other similar structure) which:
49.3. is specially designed to facilitate the carriage of goods, by one or more modes of transport, without intermediate reloading;
49.4. designed for ready handling, particularly when being transferred from one mode of transport to another;
50. For the purpose of this procedure the term „containers“ shall also cover platforms for stowing the goods which have a superstructure or a partial superstructure and are of the same width and length as containers, secured at the sides with a steel framework; the same handling and lifting equipment as for containers may be used for platforms. The term „container“ shall also cover container‘s accessories and equipment of a certain type, provided these accessories and equipment are carried with the container. The term „container“ shall not include packings and pallets.
51. The following information shall be durably marked on a clearly visible place on containers imported under the temporary admission procedure:
51.1. an inscription identifying the owner of the container or any other person controlling the movement of the container: a full name (name, surname) or the acknowledged identification marks, excluding the symbols of the form of an emblem or a flag;
51.2. the identification marks and numbers of the container given by the owner of the container or any other person controlling the movement of the container;
51.3. the tare weight of the container, including all its permanently fixed equipment. This information shall not be mandatory on replaced containers used in the railway transport;
51.4. the name of the country to which the container belongs. The country to which the container belongs may be shown by entering the full name of the country or by means of ISO Alpha-2 country code provided for in International Standard ISO 3166, or by the distinguishing sign used to indicate the country of registration of motor vehicles in international road traffic. This information shall not be mandatory for containers used in air transport.
52. Containers other than indicated in paragraph 51 of this procedure shall be granted temporary admission procedure with total relief from import customs duties and taxes subject to the compliance with the conditions referred to in paragraphs 97.2 and 97.3 of this procedure and if authorized by customs authorities.
53. Containers imported under the temporary admission procedure may, until the discharge of the temporary admission procedure, be used in internal traffic. However, the containers may be used in internal traffic during their stay in the customs territory only once.
54. The period for the temporary admission of the containers shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Palletsi
55. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for pallets. Pallet means: a device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. This device is made up of two decks separated by bearer, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure.
56. The period for the temporary admission of the pallets which may be identified (marked with permanent and durable marks of the person established outside the customs territory) shall be 12 months from the date of discharge of the temporary admission procedure.
57. Pallets other than indicated in paragraph 56 of this procedure shall be granted temporary admission procedure with total relief from import customs duties and taxes subject to the compliance of the conditions determined in paragraphs 97.2 and 97.3 of this procedure and if authorized by customs authorities. The period for the temporary admission of these pallets shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Samples and other goods imported for commercial purposes
58. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:
58.1. samples. „Samples“ means: articles which are representative of a particular category of goods already produced or are examples of goods the production of which is contemplated, but does nor include identical articles brought in by the same individual, or sent to a single consignee, in such quantity that, taken as a whole, they no longer constitute samples under ordinary commercial usage;
58.2. advertizing films. „Advertizing films“ means: recorded visual media (with or without sound track), consisting essentially of images showing the nature or operation of the advertized products or equipment put up for sale or hire by a person resident or established outside the customs territory, provided that the films are of a kind suitable for exhibition to prospective customers but not for general exhibition to the public. These films must be imported in a packet which contains not more than one copy of each film and which does not form part of a larger consignment of films;
59. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the goods referred to in paragraphs 58.1 and 58.2 of this procedure, provided these goods:
59.2. are imported solely for the purpose of being shown or demonstrated in the customs territory, for the soliciting of orders for the advertized products or equipment to be imported into the customs territory. These goods may not be sold or put to use except for the purposes of showing or demonstration, or used in any way for hire or reward while in the customs territory.
60. The period for the temporary admission procedure of the goods referred to in paragraph 58 of this procedure shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Goods intended for manufacturing operations
61. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods intended for manufacturing operations. „Goods intended for manufacturing operations“ means:
61.1. forms, blocks, plates, moulds, drawings, plans, models and other similar articles imported for use in a manufacturing process;
61.2. measuring, controlling and checking instruments and other similar articles imported for use in a manufacturing process;
62. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the goods used to carry out manufacturing operations:
62.1. provided these goods are owned by a person resident or established outside the customs territory;
62.2. in the cases of the temporary admission of the goods referred to in paragraphs 61.1 and 61.2 of this procedure, provided that not less than 75 per cent of the production resulting from the use of these goods in the customs territory will be subject to an outright exportation.;
62.3. in the case of the temporary admission of the goods referred to in paragraph 61.3 of this procedure, provided these goods are made available to a person resident or established in the customs territory free of charge, and all of the production resulting from the use of these goods in the customs territory will be subject to an outright exportation.
63. The period for the tempoprary admission of the goods referred to in paragraphs 61.1–61.3 of this procedure shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure, and the period for the temporary admission procedure for the goods referred to in paragraph 61.4 of this procedure shall be 6 months from the date of the completion of the formalities in respect of the temporary admission procedure.
Other cases when temporary admission procedure is granted with total relief from import customs duties and taxes
64. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for:
64.1. goods admitted under the purchase contract for the purposes of testing. The period for the temporary admission for these goods shall be 6 months from the date of the completion of the formalities in respect of the tempporary admission procedure;
64.2. works of art, collection items and antiques imported for exhibition with a view to possible sale of these goods at exhibition. Works of art, collection items and antiques are set out in Annex 8 to this procedure;
64.3. made-up articles of artifical fur, precious stones, carpets and articles of jewellery, provided they are dispatched for the purposes of introduction and are marked with special markings indicating their being as samples. The term „consignments on approval“ shall also cover admission of goods which the consignor for his part wishes to sell and which the consignee may or may not purchase it after inspection. The period for the temporary admission of these goods shall be 6 weeks from the date of the completion of the formalities in respect of the temporary admission procedure.
65. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for miscellaneous equipment used under the supervision of the state institution or office of the Republic of Lithuania for building, exploitation or repair of infrastructure of general importance in frontier zones.
66. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for the imported technical equipment intended for the maintenance of the pipelines jointly used by the Republic of Lithuania and neighbouring countries.
67. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for goods imported into the customs territory in a particular situation having no economic effect. Temporary importation of goods shall be considered as importation of goods in a particular situation having no economic effect when all of the following conditions are satisfied:
67.2. importation is irregular, i.e. importation is carried out under important circumstances and the holder of the procedure was not carrying out such temporary admission of goods during the last 12 months;
III. CONDITIONS FOR TEMPORARY ADMISSION OF THE MEANS OF TRANSPORT WITH TOTAL RELIEF FROM IMPORT CUSTOMS DUTIES AND TAXES
68. Temporary imported means of road, railway, air and inland waterway and maritime transport, excluding exceptions provided for in paragraphs 75, 79, 84, 85 and 87 of this procedure shall not be pledged, lent, handed, transferred under the contracts of use or otherwise put into the ownership or at the disposal of any person resident or established in the customs territory.
69. During the period of being under the temporary admission procedure the means of transport may be subject only to works necessary for the routine repair (removal of the deffect) and technical maintenence.
Means of road transport imported for use for commercial purposes
70. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of road transport imported for use for commercial purposes. Use of the means of transport for commercial purposes means: the carriage of persons, whether or not for remuneration, or the transport of industrial and commercial goods, whether or not for remuneration. For the purposes of paragraphs 71–75 of this procedure the term „means of transport“ shall cover all means of road transport and all trailers which may be coupled to such means of transport.
71. Temporary admission procedure under paragraph 70 of this procedure shall be granted, provided the following conditions are satisfied:
71.1. means of transport is imported and used for commercial purposes by a person resident or established outside the customs territory or by a person operating on his behalf;
71.2. means of transport is registered in the name of a person resident or established outside the customs territory. In the case when state registration of the means of transport is not obligatory, such means of transport must be owned by a person resident or established outside the customs territory;
72. Where the trailer is coupled to a motor means of transport registered in the customs territory, the temporary admission procedure shall be granted even if the conditions set out in paragraph 71.1 of this procedure are not satisfied.
73. Means of transport imported for commercial use in the conditions set out in paragraph 71 of this procedure may remain in the customs territory as long as is necessary to achieve the purpose of the temporary admission (this includes the carriage, picking up and setting down of passengers, loading and unloading goods, technical maintenance of the means of transport).
74. Persons operating, pursuant to paragraph 71.1 of this procedure, on behalf of a person resident or established outside the customs territory must hold a document certifying their right to use the means of transport (authorisation or any other document).
75. Subject to the requirement prescribed in paragraph 74 of this procedure, the means of transport imported for commercial use may be used by natural persons resident in the customs territory.
Means of road transport imported for personal use
76. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of road transport imported for personal use. Use of the means of transport for personal use means: the carriage of passengers or goods exclusively for personal use by the person concerned, excluding the use of the means of transport for commercial purposes. In paragraphs 77–80 of this procedure the term „means of transport“ shall cover all means of road transport, including caravans and trailers which may be coupled to a motor means of transport.
77. Temporary admission procedure under paragraph 76 of this procedure shall be granted, provided the following conditions are satisfied:
77.1. means of transport are imported and used for personal purposes by a person resident or established outside the customs territory;
78. Means of transporto imported for personal use may remain in the customs territory for the period not exceeding the one for which the holder of the procedure is entitled to remain in the customs territory.
79. Means of transport imported for personal use shall be transferred for use to another person after their admission into the customs territory only in cases where:
79.1. this is carried out with the intention of an immediate re-exportation of such means of transport;
79.2. means of transport is used by the spouse or the relatives in the direct ascending and descending lines resident outside the customs territory;
80. in cases provided for in paragraph 79 of this procedure persons using the means of transport must hold a document certifying that they are entitled to use the means of transport (authorisation or any other document).
Means of rail transport
81. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of rail transport. For the purposes of paragraphs 82–84 of this procedure the term „means of transport“ shall cover prime movers, railcars and all kinds of rolling stock used for the transport of persons and goods by rail mans of transport.
82. temporary admission procedure pursuant to paragraph 81 of this procedure shall be granted, provided the following conditions are satisfied:
82.1. means of transport are owned by a person resident or established outside the customs territory;
83. The period for the temporary admission of the means of transport shall be 12 months from the date of the completion of the formalities in respect of the temporary admission procedure.
84. Means of rail transport may be used by a person resident or established in the customs territory on condition that they are used jointly under an agreement whereby rail network entities in the customs territory may use the means of transport of another rail network as their own.
85. In exceptional cases the Customs Department under the Ministry of Finance (further referred to the Customs Department) may allow a person established in the customs territory to import and use wagons in internal traffic of goods which have been placed under the temporary admission procedure for a certain period of time. In that case the Customs Department shall set the time for which said wagons may remain in the customs territory according to the circumstances of the case under consideration.
Means of civil air transport and means of sea or inland waterway transport
86. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for means of civil air transport and means of sea or inland waterway transport. For the purposes of paragraphs 87–91 of this procedure the term "means of transport" shall cover aircraft and means of sea or inland waterway transport.
87. Provisions referred to in paragraphs 74 and 75 shall apply to the means of transport temporarily imported for commercial purposes.
88. In exceptional cases the Customs Department under the Ministry of Finance may allow a person resident or established in the customs territory to import and use the aircraft in internal traffic of goods which have been placed under the temporary admission procedure for a certain period of time. In that case the Customs Department shall fix the time for which said means of transport may remain in the customs territory according to the circumstances of the case under consideration.
89. Conditions referred to in paragraph 77 shall apply to the means of transport temporarily imported for personal use.
90. Provisions referred to in paragraphs 79 and 80 shall apply to the means of transport temporarily imported for personal use.
91. Means of transport imported for commercial use may remain in the customs territory as long as is necessary in order to fulfil the purpose of the temporary admission (this includes the carriage, picking up and setting down of passengers, loading and unloading goods, technical maintenance of the means of transport).
Means of transport imported for personal use may remain in the customs territory for a period not exceeding the time for which the holder of the procedure is entitled to remain in the customs territory.
Spare parts , accessories and normal equipment
92. Temporary admission procedure with total relief from import customs duties and taxes shall be granted for spare parts, accessories and normal equipment, including the gear used to stow, secure or protect goods, imported together with or separately from the means of transport for which they are intended.
IV. caseS of applying TEMPORARY ADMISSION PROCEDURES with partial relief from import customs duties and taxes
94. In cases when the entry of non-Lithuanian goods is in prejudice to the cases of application and the conditions of the temporary admission procedure with total relief from import customs duties and taxes laid down in paragraphs 10–93 of this procedure, the temorary admission procedure with partial relief from import customs duties and taxes shall apply; temporarily admitted goods shall be subject to import customs duties and taxes in accordance with Article 140 of the Customs Code of the Republic of Lithuania.
V. THE GRANTING OF THE AUTHORISATION TO APPLY THE TEMPORARY ADMISSION PROCEDURE
96. Temporary admission procedure shall be carried out solely subject to the obtaining of the customs authorisation.
97. the authorisation shall be issued solely if:
97.1. the conditions referred to in this procedure for the temporary admission of goods which are intended to be imported are satisfied;
97.2. customs authorities are able to ensure supervision and control over carrying out of the temporary admission procedure and if the costs necessary for the supervision of the carrying out of the procedure are not unproportionally large in comparison to the economic benefit of carrying out such a procedure;
97.3. it is possible to ensure the identification of the temporarily admitted goods during the time of their stay or use within the customs territory and during the re-exportation. Customs authorities may also allow to apply the temporary admission procedure even when it is not possible to identify the temporarily admitted goods if absence of the means of identification will not give rise to conditions for the infringement of carrying out this procedure.
General procedure for the granting of the authorisation
98. A person wishing to apply for the temporary admission procedure (future user of the procedure) shall present to the territorial customs authorities of the territory where temporary admitted goods are to be used an application for an authorisation to apply the temporary admission procedure. The application shall be made in conformity with the specimen laid down in Annex 9 to this procedure.
99. Documents (or copies thereof) and other evidence necessary for the consideration of this request shall be presented together with the application.
100. Customs authorities, having established that the information, which has been provided in the application and with it, is insufficient, may request from the applicant to furnish additional information.
101. The applicant undertakes to carry out the obligations relating with the application of the temporary admission procedure.
102. The authorisation to apply the temporary importation procedure shall be issued or the applicant shall be in written notified of the refusal to grant the temporary admission procedure indicating the reasons of the refusal no later than in 5 working days following the date of the production to customs authorities of the application and of all necessary documents.
103. The authorisation to apply the temporary admission procedure shall be made out in accordance with the specimen set out in Annex 10 to this procedure.
104. The authorisation shall come into force from the date on which it was issued. The period for the validity of the authorisation (the period within which the goods referred to in the authorisation must be placed for discharge of the temporary admission procedure) shall be set by the customs authorities having regard to the period requested by the applicant during which the goods are to be imported. The length of validity may not exceed the period laid down in the authorisation.
105. The goods referred to in the authorisation may be imported into the customs territory both in single and several consignments.
106. If the authorisation has been granted, the application and the documents accompanying it shall be retained by the customs authorities not less than for 3 years from the date of expiry of the calendar year in which the period of validity of the authorisation terminates.
107. If the authorisation was granted or if the authorisation was revoked, the application and the documents supporting it and the respective decisions shall be retained by the customs authorities not less than for 3 years from the date of expiry of the calendar year in which the application was refused or the authorisation revoked.
Simplified procedure for issuing the authorisation
108. The simplified procedure for authorising to apply the temporary admission procedure may not be applied in cases of the temporary admission of goods specified in paragraphs 52, 57, 67 and 94 of this procedure.
109. Where the completion of the formalities in respect of the admission of goods under the temporary admission procedure is not subject to the simplified procedures laid down in Article 75 of the Customs Code of the Republic of Lithuania, the presentation of the temporary importation declaration specifying the use of the temporary admission procedure, shall be deemed to constitute an application for authorisation. In this case acceptance of the customs declaration shall be deemed to constitute authorisation.
110. In order to apply the temporary admission procedure, a customs declaration presented under paragraph 109 of this procedure or a document presented together with it shall contain the following information:
110.1. personal data of the holder of the procedure, where the person applying for the use of the procedure is not the same as the declarant. Where the person applying for the use of the procedure is not the same as the declarant, presentation of the customs declaration supported by a written undertaking of the person applying for the use of the procedure to fulfil the obligations relating with the application of the temporary admission procedure;
110.2. personal data of the user of goods, if the temporarily admitted goods are to be used not by the holder of the procedure;
110.3. personal data of the owner of goods if there is a necessary condition that the goods must belong to a person resident or established outside the customs territory;
110.4. legal basis for the application of the requested temporary admission procedure (a paragraph of this procedure in which the case of the entry of the requested goods under the temporary admission procedure is foreseen);
110.5. the period for which the goods are expected to remain under the temporary admission procedure;
111. The list of goods which may be temporarily admitted into the customs territory in accordance with the inventory is given in Annex 11 to this procedure. Goods enumerated in it are allowed to be temporarily imported without the written customs declaration. In such cases the customs office shall be furnished with the inventory of the imported goods accompanied by a written undertaking of the holder of the procedure to carry out the obligations relating with the application of the temporary admission procedure. Presentation of the inventory to the customs office shall be deemed to constitute an application for authorisation. The inventory shall indicate:
112. The inventory of the temporarily imported goods signed by the holder of the procedure shall be lodged in duplicate at the customs office. One copy shall be endorsed by the customs office and given to the holder of the procedure and the other copy shall be retained by the customs office. Endorsement of the inventory by the customs office shall be equivalent to authorisation.
113. In cases of the temporary importation of the animals for transhumance or grazing, for working on land or for carriage and of the equipment relating to it, the inventory accompanied by the written undertaking may be used for one year for alll entries into the customs territory. These documents must be lodged at the customs office each year before the first temporary importation operation is carried out.
114. in cases of the temporary admission of the containers and pallets the holder of the temporary importation procedure, upon presentation of the inventory, must additionally undertake at the request of the customs authorities to provide information on the movement of the container or pallet within the customs territory.
115. The temporary admission procedure may be carried out under cover of ATA carnet. The list of goods which may be temporarily imported into the customs territory under ATA carnet is given in Annex 12 of this procedure. Presentation of an ATA carnet to a customs office in order to use the temporary admission procedure shall be equivalent to the presentation of the application. Acceptance of the ATA carnet by the customs office (fulfilment of the customs formalities in respect of the ATA carnet temporary admission voucher) shall be equivalent to authorisation to use the procedure.
116. ATA carnets shall be accepted by the customs offices only if they are:
116.1. issued in a country which is a contracting party to the ATA Convention or to the Convention on Temporary Admission (Istanbul Convention) and endorsed and guaranteed by an association forming part of an international guarantee chain. The Customs Department shall draw up and communicate the list of the countries which are contracting parties to the ATA Convention or to the Convention on Temporary Admission (Istanbul Convention) and associations forming part of an international guarantee chain to the customs offices authorised to carry out the formalities in respect of the temporary admission procedure;
117. Cases of the temporary admission of the travellers‘ personal effects and goods imported for sports purposes by the travellers resident or established outside the customs territory, and of the means of transport imported by the persons resident or established outside the customs territory shall be subject to authorisation for the temporary admission procedure without submitting to the customs office of a written application or any other document and without issuing by the customs authorities of the written authorisation, except the cases laid down by the legal acts of the Republic of Lithuania. In that case the act of declaring the temporarily imported goods in the manner prescribed by the legal acts of the Republic of Lithuania governing the declaring of goods for customs purposes shall be considered equivalent to the presentation of the application, and acceptance of such declaration by the customs authorities shall be considered equivalent to the granting of the authorisation.
VI. PERIOD FOR THE TEMPORARY ADMISSION
118. When issuing the authorisation the customs authorities shall specify the period for the temporary admission. The period for the temporary admission specified by the customs authorities must be sufficient to achieve the object of the temporary admission of goods. In establishing the period for the temporary admission of goods, the requirements laid down for the cases of the temporary admission of goods in paragraphs 14, 21, 24, 26.1, 26.2, 30, 33, 36, 37, 40, 43, 47, 54, 56, 57, 60, 63, 64.1, 64.3, 67.3, 73, 78, 83 and 91 of this procedure shall be observed. In such cases of the temporary admission for which the period of the temporary admission has not been specified in this procedure, the period for the temporary admission may not exceed 24 months.
119. Under exceptional circumstances the territorial customs office which has issued the authorisation or, in the event when the authorisation has been issued in accordance with paragraphs 109, 111 or 115 of this procedure, the territorial customs office under subordination of which is the customs office of exit, shall be entitled, at the request of the holder of the procedure, to extend the period of the temporary admission for the time necessary to fulfil the purpose of the temporary admission of goods, but not longer than for 12 months from the end of the period of the temporary admission. For the purposes of this paragraph exceptional circumstances means: any event, which has occurred not due to the fault of the holder of the procedure, as result of which the goods must be used for a further period in order to fulfil the purpose of the temporary admission of these goods.
120. In the application lodged by the holder of the procedure on the extension of the period for the temporary admission the particulars of the issued authorisation (or of the customs declaration, inventory) and all modified data relating to the application of the temporary admission procedure must be indicated.
121. In the case of the temporary admission under cover of the ATA carnet, the period for the temporary admission may be extended, but the period of extention may not exceed the remaining period of validity of the previously possessed ATA carnet or of the newly issued ATA carnet.
122. Where the holder of the procedure is unable to re-export the temporarily imported goods or to assign them to another customs-approved treatment or use before the end of the temporary admission period due to the fact that these goods have been seizured, the period for the temporary admission shall be extended until these goods are released from the seizure. This provision shall not apply in the case when the temporarily admitted goods have been seizured on the basis of the action raised by a private person.
VII. ENTRY OF GOODS UNDER THE TEMPORARY ADMISSION PROCEDURE
123. The customs declaration for the entry of the temporarily imported goods shall be lodged at the customs office designated in the authorisation, except the cases of the temporary admission when the authorisation is granted in accordance with paragraphs 109, 111, 115 and 117 of this procedure.
124. When paragraphs 109, 111 and 115 this procedure are applied, the customs declaration or the inventory of the temporarily imported goods or the ATA carnet must be lodged at any customs office of entry empowered to act as offices of entry for the temporary admission procedure. Customs offices empowered to act as offices of entry for the temporary admission procedures shall be designated by the Customs Department.
125. The goods entered for the temporary admission procedure shall be declared and checking of them shall be carried out in accordance with the requirements laid down by the legal acts of the Republic of Lithuania governing the declaration and customs inspection of goods.
126. Entry of the goods for the temporary admission procedure shall be subject to the provision of a security at the customs office in accordance with the legal acts of the Republic of Lithuania governing the procedure for ensuring the fulfilment of the debtor‘s obligations in respect of customs.
127. In cases when marks of identification of the temporarily imported goods are not sufficient in order it is possible to identify the goods at the time of their re-exportation, the customs authorities shall be empowered to require before the execution of the temporary admission procedure to provide additional means for ensuring identification of such goods. Such means may be as follows: provision of a detailed description, characteristics, schemes, photos, marks, numbers and markings of goods and indication of other features, as well as marking of goods by marks used for the execution of customs formalities (seals, stamps, perforations), taking of samples.
VIII. DISCHARGE OF THE TEMPORARY ADMISSION PROCEDURE
128. The temporary admission procedure shall be discharged where:
128.1. temporarily imported goods are subject to an outright exportation. Temporarily imported goods may be re-exported in single or several consignments;
128.2. under the consent of the customs authorities, temporarily imported goods shall be introduced to the free zone, placed in the customs warehouse or public warehouse, these goods shall be subject to the discharge of the customs transit procedure with the view of re-exporting them or putting them to any other disposal in accordance with the conditions laid down in the authorisation;
128.3. at the request of the person concerned and under the consent of the customs authorities, temporarily imported goods shall be subject to the discharge of the formalities in respect of the customs-approved action of their destruction or they shall be abandoned to a competent institution or office of the Republic of Lithuania;
129. Spare parts and deffective parts of the means of transport replaced during the repair or technical maintenance which are not re-exported with the means of transport must be assigned to a customs-approved treatment or use authorised for the discharge of the formalities in respect of non-Lithuanian goods..
130. The temporary admission procedure shall be disharged for the means of rail transport and pallets (if the railway network entities may jointly use such means and pallets under an agreement as their own) when means of rail transport of the same type or pallets (of the same type as or equivalent value to those which were put at the disposal of a person resident or established in the customs territory) are assigned to an appropriate customs-approved treatment or use.
131. The customs office shall revoke the application of the temporary admission procedure in respect of the imported means of transport where, excluding the exceptions provided for in this procedure and without prejudice to international agreements of the Republic of Lithuania it finds that:
131.2. means of transport for private use have been used for commercial purpose in internal traffic;
131.3. means of transport after importation have been pledged, hired, transferred for use or otherwise put into the ownership or at the disposal of a person resident or established in the customs territory, except the cases when an immediate re-exportation of such temporarily imported goods is sought by means of such transactions.
132. The temporary admission procedure shall be discharged subject to the release of the temporarily imported goods for free circulation taking into account the prohibitions and restrictions laid down in the legal acts of the Republic of Lithuania in respect of the import of goods. In that case, except the cases laid down in paragraph 133 of this procedure, import customs duties and taxes must be paid for such goods as specified in paragraphs 140–142 of this procedure.
133. In such cases when temporary imported goods referred to in paragraph 10 of this procedure (except alcoholic beverages, tobacco goods and fuels), the temporary admission procedure in respect of them shall be discharged by placing them under the procedure of release for free circulation, but the following goods intended to be consumed or distributed free of charge or consumed or distributed free of charge at events shall not be subject to import customs duties and taxes laid down in paragraph 140:
133.1. small samples which are representative of goods displayed at an event and introduced not from the customs territory, including such samples of foods and beverages, either imported in the form of such samples or produced from imported bulk materials at the event, provided that:
133.1.1. they are supplied free of charge not from the customs territory and are used solely for distribution free of charge to the visiting public;
133.1.3. they are unsuitable for commercial purposes and are packed (in cases when goods of such kind are provided to the consumers packed) in quantities appreciably smaller than the goods sold in the smallest retail package;
133.1.4.samples of foods and beverages packed in quantities other than indicated in paragraph 133.1.3 of this procedure and consumed at the event;
133.2. goods imported for demonstration or for the purpose of demonstrating the operation of a foreign machine or apparatus displayed at an event and consumed or destroyed in the course of such demonstration, provided that the aggregate value and quantity of such goods are, in the opinion of the customs authorities, reasonable having regard to the nature of the event, the number of visitors to it and the extent of the exibitor‘s participation therein;
133.3. products of low value (such as paint, varnish, wallpaper, etc) used up in constructing, furnishing, or decorating the temporary stands of foreign exhibitors at an event;
133.4. printed matter, catalogues, trade notices, price lists, advertising posters, calendars, unframed photographs which are demonstrably publicity material for the foreign goods displayed at an event, provided that:
133.4.1. they are supplied free of charge not from from the customs territory and are used solely for distribution free of charge to the visiting public at an event;
134. Goods entered for the discharge of the formalities in respect of the temporary admission procedure shall be declared and they shall be subject to customs examination in accordance with the requirements of the legal acts of the Republic of Lithuania governing the declaration of goods and customs examination.
135. If the goods were entered for the temporary admission procedure with partial relief from import customs duties and taxes, subjecting temporarily imported goods to carrying out the formalities in respect of the re-exportation or any other customs-approved treatment or use, other supporting documents must be furnished evidencing the payment of import customs duties and taxes for the total length of stay of those goods within the customs territory.
136. Except the cases of temporary admission when entry for the temporary admission procedure is subject to the application of paragraphs 109, 111, 115 and 117 of this procedure, discharge of the temporary admission procedure shall be executed by lodging a customs declaration at the customs office of exit specified in the authorisation. In cases of temporary admission when the authorisation is issued in accordance with paragraphs 109 and 111 of this procedure, the temporary admission procedure shall be executed by lodging at the customs office in which the temporary admission procedure was executed of a customs declaration or an inventory certified by the customs authorities.
137. Discharge of the temporary admission procedure may be executed at the customs office other than indicated in paragraph 136 of this procedure if the holder of the procedure, no later than in 5 working days prior to the entry of goods for the execution of the discharge of the procedure, notifies in writing the territorial customs office which has issued the authorisation or (when the authorisation has been issued in accordance with paragraphs 109 or 111 of this procedure) the territorial customs office under subordination of which is the customs office which executed the temporary admission procedure.
138. Following the procedure laid down in legal acts of the Republic of Lithuania governing the declaration and customs examination of goods, customs examination of temporarily imported goods and the execution of the temporary admission procedure may be carried out at the premises of the holder of the procedure or at any other place designated by and acceptable to the customs authorities. In the case referred to in paragraph 133 of this procedure customs examination of temporarily imported goods and the execution of the temporary admission procedure shall be carried out on the premises of an event if the holder of the procedure so wishes and if there are appropriate conditions acceptable to the customs authorities for the purpose of carrying out customs formalities.
IX. import CUSTOMS DUTIES AND TAXES FOR TEMPORARILY IMPORTED GOODS
139. Import customs duties and taxes for temporarily imported goods, including those goods which are placed under the temporary admission procedure, with partial relief from import customs duties and taxes shall be calculated in accordance with the Customs Code of the Republic of Lithuania.
140. Where goods temporarily imported with partial relief from import customs duties and taxes are released for free circualtion, import customs duties and taxes, applying the rates valid on the day when the import customs declaration for the temporary admission procedure was accepted, shall be paid together with the interest.
Where temporarily imported goods with total relief from import customs duties and taxes are released for free circualtion, customs duties and taxes, applying the rates valid on the day when the customs declaration for release for free circulation was accepted for customs examination, shall be paid.
The interest shall be calculated off the amount of import customs duties and taxes for the period running from the day of acceptance of the customs dcelaration for the temporary admission procedure to the day of acceptance for customs examination of the customs declaration for release for free circualation. The amount of interest shall be equal to the amount of increased interest established by the Minister of Finance on the payment loan.
141. The loan specified in paragraph 140 of this procedure shall not be added if the goods for which the temporary admission procedure was executed in accordance with paragraphs 10, 27, 31, 38.2 and 64 of this procedure are released for free circulation.
142. Where the goods temporarily imported with partial relief from import customs duties and taxes are released for free circulation, the amount of import customs duties and taxes laid down in accordance with paragraph 140 of this procedure must be decreased by amounts paid in accordance with Article 140 of the Customs Code of the Republic of Lithuania.
143. Import customs duties and taxes shall be paid in accordance with the procedure laid down by thw legal acts of the Republic of Lithuania governing the payment of taxes to customs. The interest specified in paragraph 140 of this procedure shall be paid following the same procedure as import customs duties and taxes specified in paragraph 140 of this procedure.
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 1
PROFESSIONAL EQUIPMENT
(Illustrative list)
1. Equipment for the press, sound and television broadcasting:
1.1. equipment for the press:
1.1.5. sound or image transmitting, recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers);
1.1.7. testing and measuring instruments and apparatus(oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc);
1.2. sound broadcasting equipment:
1.2.1. telecommunication equipment – broadcast transmitter-receivers or transmitters, terminals connectable to network or cable; satellite links;
1.2.3. testing or measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc);
1.2.4. operational accessories (clocks, stopwatches, compasses, microphones, mixing consoles, sound tapes, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc);
1.3. television broadcasting equipment:
1.3.6. sound or image recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers);
1.3.9. operational accessories (clocks, stopwatches, compasses, lenses, exposure meters, tripods, battery chargers, cassettes, generating sets, transformers, batteries and accumulators, heating, air-conditioning and ventilating apparatus, etc);
1.3.10. sound and image recording media, blank or recorded (credit titles, station call signs, music inserts, etc.);
1.4. vehicles specially designed or specially adapted for the purposes of the press, sound or television broadcasting:
2. Cinematographic equipment
2.1. equipment and accessories:
2.1.2. testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, tool boxes and bags, vectorscopes, video generators, etc);
2.1.6. sound or image transmitting, recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers);
2.1.7. sound or image recording media, blank or recorded (credit titles, station call signs, musical inserts, etc);
2.1.9. operational accessories (clocks, stopwatches, compasses, microphones, mixing consoles, sound and video recording media, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc);
3. Other equipment:
3.1. equipment for erection, testing, commissioning, checking, control, maintenance and repair of machinery, plant, means of transport:
3.1.2. measuring, checking and testing equipment and instruments (temperature, pressure, distance, height, surface, speed, etc), including electrical instruments (voltmeters, ammeters, measuring cables, comparators, transformers, recording instruments, etc) and jigs;
3.1.3. apparatus and equipment for taking photographs of machines and plant during or after erection;
3.2. equipment necessary for businessmen, business efficiency consultants, productivity experts, auditors and members of similar professions:
3.3. equipment necessary for experts undertaking topographical surveys or geophysical prospecting work:
3.5. instrunments and apparatus necessary for doctors, veterinary surgeons, midwives and members of similar professions;
3.6. equipment necessary for archeologists, paleontologists, geographers, zoologists and other scientists;
3.7. equipment necessary for entertainers, theatre companies and orchestras, including all articles used for public or private performances (musical instruments, costumes, scenery, etc.);
3.9. equipment necessary for photography trips (cameras of all kinds, cassettes, exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors, lighting equipment, fashion goods and accessories for models, etc);
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 2
PEDAGOGIC MATERIAL
(Illustrative list)
1. Sound or image recorders or reproducers:
2. Sound and image media:
3. Specialized material:
4. Other equipment:
4.3. collections of items with visual and audio pedagogic information, prepared for the teaching of a subject (study kits);
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 3
WELFARE MATERIAL FOR SEAFARERS
(Illustrative list)
1. Reading material:
2. Audio and visual material:
2.5. recordings on tapes or discs (language courses, radio programmes, greetings, music and entertainment);
3. Sports gear:
4. Hobby material:
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 4
I. TRAVELLERS‘ PERSONAL EFFECTS
4. Still and motion picture cameras together with a reasonable quantity of film and accessories therefor.
5. Portable slide or film projectors and accessories therefor together with a reasonable quantity of slides or films.
18. Sports equipment: tents and other camping equipment, fishing equipment, climbing equipment, diving equipment, sporting firearms with ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis rackets, surfboards, windsurfers, hang-gliders and delta wings, goldiong equipment.
19. Portable dialysis and similar medical apparatus, and the disposable items imported for use therewith.
II. GOODS IMPORTED FOR SPORTS PURPOSES
1. Track and field equipment:
2. Ball game equipment:
3. Winter sports equipment:
5. Water sports equipment:
6. Motor land and water sports equipment:
7. Equipment for miscellaneous events:
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 5
TOURIST PUBLICITY MATERIAL
(Illustrative list)
1. Material intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities: prospectuses, pictures, drawings, framed and unframed photographs, books, paintings, engravings and litographs, sculptures, tapestries and other similar works of art.
2. Display material (show-cases, stands and similar articles), including electrical and mechanical equipment required for operating such display.
3. Documentary films, sound and video recording media intended for non-commercial use, excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the customs territory.
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 6
PURPOSES FOr THE TEMPORARY ADMISSION OF ANIMALS
GOODS TO WHICH PARAGRAPH 58.3 OF this procedure APPLIES
1. Goods imported for testing, checking or demonstration, excluding the cases when such testing, checking or demonstration is used for gainful activity.
2. Goods intended for use in testings, checkings or demonstrations, excluding the cases when such testings, checkings or demonstrations are used for gainful activity.
3. Printed or developed cinematographic films, positives, other recorded image-bearing media intended for viewing prior to their commercial use.
4. Photo films and cinematographic films, magentic tapes, magnetised photo tapes and cinematographic films, other sound- or image-bearing media intended for sound tracking, dubbing or reproduction.
6. Articles (including means of transport) which, by their nature, are unsuitable for any purpose other than advertising of specific articles or publicity for a specific purpose.
______________________
Annex concerning the Procedure for the Temporary Admission of Goods into the
Republic of Lithuania
Annex 8
WORKS OF ART, COLLECTION ITEMS AND ANTIQUES
1. Works of art:
1.1.paintings, drawings and pastels, executed entirely by hand, other than plans and drawings for architectural, engineering, industrial, commercial, topographic or similar purposes, industrial articles, hand-painted or hand-decorated, fabrics and similar articles used for theatre decorations; collages and similar decorative plaques (commodity code according to the Combined Nomenclature of Goods – 97.01);
1.2. original engravings, prints and litographs produced in limited number, wholly executed by hand irrespective of the process (but not including any mechanical or photomecanical process) (commodity code according to the Combined Nomenclature of Goods – ex.9702.00.00.0);
1.3. original sculptures and statuary, in any material, if wholly executed by hand; sculptures‘ copies, produced in no more than eight copies (commodity code according to the Combined Nomenclature of Goods – ex.9703.00.00.0);
1.4. tapestries (commodity code according to the Combined Nomenclature of Goods – ex.5805.00.00.0) and textile wall coverings (commodity codes according to the Combined Nomenclature of Goods – ex.6304.91.00.0, ex.6304.92.00.0, ex.6304.93.00.0, ex.6304.99.00.0), executed entirely in hand, pursuant to the sketch of the originals, if not more than eight copies of an individual article were produced;
1.6. enamel ware, produced entirely by hand, in no more than eight numerated copies signed by the artist or art workshop, excluding decorations, articles of jewellery, gold and silver;
2. Collection items:
2.1. postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, or if unused, not in the sale or not of a new edition in the country in which they may be used following their purpose (commodity code according to the Combined Nomenclature of Goods – 9704.00.00.0);
APPLICATION FOR THE GRANTING OF THE AUTHORISATION TO APPLY THE temporary admission procedure
Presented to the teritorial customs office 20___ ___________________________
1. Name, surname (business name and adress (headquarters):
2. Temporarily imported goods:
2.1. precise commercial name and description _____________________________
2.2. code according to the Combined Nomenclature of Goods __________________;
3. Legal grounds to apply the temporary admission procedure ___________________
___________________________________________________________________________.
4. Method of use (purpose) of temporarily imported goods __________________________
___________________________________________________________________________
___________________________________________________________________________.
5. The place (places) of use and keeping of temporary imported goods __________________
___________________________________________________________________________.
6. period for which imported goods are requested to remain under the temporary admission procedure ________________________________________________________.
7. Suggested method of identification for temporarily imported goods ____________________
___________________________________________________________________________.
8. Suggested customs offices:
10. Other information ___________________________________________________
___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________.
(Signature) (Initial of the name, surname)
20__ _______________________
Remarks regarding the completion of the application form
1. Name, surname (business name) and address (headquarters):
1.1. if the application is set out by the applicant on the letterhead, paragraph 1.1 may not be completed, it shall only be indicated that the information complies with the details provided for on the letterhead;
1.2. paragraph 1.2 of the application shall be completed when the applicant is not the same person as the person who will use the goods in the customs territory;
2. Temporarily imported goods:
2.1. precise trade name and description: description of goods must be clear and detailed enough to enable to take a decision regarding issue of the authorisation on the basis thereof;
2.2. code according to the Combined Nomenclature of Goods: exclusively for the purpose of identification. It shall be sufficient to indicate a code of six digits, except the cases when it is necessary to indicate the code of eight digits in order it is possible to take a decision regarding issue of the authorisation or in order to properly apply the temporary admission procedure;
2.3. intended quantity to be imported: goods intended to be imported in units (kilograms, litres, metres, etc.);
3. Legal grounds for applying the temporary admission procedure: paragraph (paragraphs) of the Procedure for the Temporary Admission of Goods into the Republic of Lithuania must be indicated wherein the case of the importation of goods requested to be imported under the temporary admission procedure has been foreseen.
4. The method of use (purpose) of temporarily imported goods: all purposes and methods which are requested for use of imported goods.
5. The place (places) of use and keeping of temporarily imported goods: the address (addresses) within the customs territory where it is intended to keep and use temporarily imported goods must be specified.
6. The period for which temporarily imported goods are requested to remain under the temporary admission procedure: the period required to achieve the object of the temporary admission must be specified.
7. The suggested method for the identification of goods: the most suitable method for the identification of goods placed under the temporary admission procedure shall be specified.
8. Suggested customs offices: possible customs offices shall be specified
which would be considered as:
8.1.customs office of entry: the customs office at which goods for the procedure of temporary admission shall be produced;
9. The requested period of validity of the authorisation (to place goods under the temporary admission procedure).
10. Other information: this paragraph shall be completed subject to the provision of any other information which, in the opinion of the applicant, is relevant to customs.
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 10
AUTHORISATION TO APPLY THE temporary admission procedure
20___ _______________ No. ______
Issued by _________________________________________ territorial customs office
Issued pursuant to the application lodged on 20___ _________________________
Presented to the teritorial customs office 20___ ___________________________
1. Name, surname (business name and address (headquarters):
2. Temporarily imported goods:
2.1. precise commercial name and description _____________________________
2.2. code according to the Combined Nomenclature of Goods __________________;
3. Legal grounds to apply the temporary admission procedure ___________________
___________________________________________________________________________.
4. The method (purpose) of use of temporarily imported goods __________________________
___________________________________________________________________________
___________________________________________________________________________.
5. The place (places) of use and keeping of temporary imported goods __________________
___________________________________________________________________________.
6. period for which imported goods are requested to remain under the temporary admission procedure ________________________________________________________.
7. Suggested method of identification for temporarily imported goods ____________________
___________________________________________________________________________.
8. Suggested customs offices:
10. Other information ___________________________________________________
___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________.
Head of the teritorial (Initial of the name,
customs office (Signature) surname)
20__ _______________________
A.V.
Remarks regarding the completion of the form of the authorisation
1. The particulars provided in the application for the granting of the authorisation to apply the temporary admission procedure must be given in the authorisation. Where the information in the authorisation is given with reference to the application, the application must be construed to be an integral part of the authorisation to apply the temporary admission procedure.
2. Paragraph 1.2 of the authorisation shall be completed where the user of goods is not the same person as the one (holder of the procedure) to whom the authorisation has been issued.
3. Paragraph 1.3 of the authorisation shall be completed where the condition that temporarily imported goods must belong to a person resident or established outside the customs territory has been set.
_____________________
Annex concerning the Procedure for the Temporary Admission of Goods into the Republic of Lithuania
Annex 11
GOODS WHICH MAY BE TEMPORARILY IMPORTED INTO the customs territory
IN ACCORDANCE WITH THE INVENTORY
1. Equipment for the preparation of sound or television programmes and broadcasting and specially for that purpose adapted vehicles equiped with sound or television equipment, goods temporarily imported under paragraph 15.1 of this procedure by state, public or private organisations established outside the customs territory .
3. Travellers‘ personal effects and goods imported for sports purposes which are temporarily imported under paragraph 27 of this procedure.
4. Goods imported as frontier traffic which are temporarily imported under paragraph 34 of this procedure.
5. Medical instruments and equipment necessary for doctors supplying medical aid to the patients awaiting for the transplanatation of organs if those instruments and equipment are imported by the doctors resident outside the customs territory and arriving into the customs territory for the purpose of carrying out medical treatment or transplantation of organs, which are temporarily imported under paragraph 38.1 of this procedure.
7. Animals imported for transhumance or graze and for use on land or transportation owned by a person resident within the frontier zone outside of the customs territory and intended for graze or use on the land within the frontier zone of the customs territory, which are temporarily imported under paragraph 41 of this procedure.
8. Pet animals if they are admitted by travellers resident outside the customs territory, which are temporarily imported under paragraph 41 of this procedure.
9. Packings, containers (excluding the ones specified in paragraph 52 of this procedure) and pallets (excluding the ones specified in paragraph 57 of this procedure) imported into the customs territory filled with goods, which are temporarily imported under paragraphs 44, 48 and 55 of this procedure.
Annex concerning the Procedure for the Temporary Admission of Goods into the
Republic of Lithuania
Annex 12
GOODS WHICH MAY BE TEMPORARILY IMPORTED INTO the customs territory UNDER COVER OF THE ATA CARNET
1. Goods intended for demonstration or use at exhibitions, fairs, meetings or similar events, which are temporarily imported under paragraph 10 of this procedure.
3. Goods intended for educational, scientific or cultural purposes, which are temporarily imported under paragraph 22 of this procedure.
5. Travellers‘ personal effects and goods admitted for sports purposes, which are temporarily imported under paragraph 27 of this procedure.
7. Goods admitted for humanitarian purposes, which are temporarily imported under paragraph 38 of this procedure.
8. Live animals temporarily imported for the purposes specified in Annex 6 to this procedure and under paragraph 41 of this procedure.
10. Containers temporarily imported under paragraph 48 of this procedure, excluding the containers specified in paragraph 52 of this procedure.
11. Pallets temporarily imported under paragraph 55 of this procedure, excluding the pallets specified in paragraph 57 of this procedure.
12. Samples and other goods admitted for commercial purposes, which are temporarily imported under paraghraph 58 of this procedure.
14. Works of art, collection items and antiques intended for display, which are temporarily imported under paragraph 64.2 of this procedure.
15. Miscellaneous equipment used under the supervision of the public institutions or bodies of the Republic of Lithuania for building, exploitation or repair of infrastructure of general importance in frontier zones, which is temporarily imported under paragraph 65 of this procedure.
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