Translation from Lithuanian
Government of the Republic of Lithuania
RESOLUTION No 538
On Postal Items Incoming to and Outgoing from the Republic of Lithuania
Vilnius, 6 May 1996
With the aim of establishing the order of presentation of postal items incoming to and outcoming from the Republic of Lithuania for customs examination and the procedure for their customs examination, the Government of the Republic of Lithuania hereby
1. To approve the appended :
1.2. The procedure for the calculation and payment of import duties and taxes for the postal items conveyed via the state enterprise "Lietuvos paðtas", the weight and value of which does not exceed 31.5 kg and 3,000 Lt;
1.3. the list of articles (goods) the sending of which in postal items to the Republic of Lithuania and from it is subject to permits;
1.4. the list of articles (goods) the sending of which in postal items to the Republic of Lithuania and from it is prohibited;
2. To establish that:
2.1. postal items may be conveyed by the state enterprise "Lietuvos paðtas" and by economic entities which are registered in the Republic of Lithuania and entitled, according to the nature of their activities, to convey postal items, also by those holding permits to convey postal items issued under the procedure established by the Customs Department under the Ministry of Finance (hereinafter referred to as economic entities entitled to convey postal items);
2.2. incoming postal items subject to import duties and taxes shall be delivered to recipients only upon payment of the said taxes or upon submission of a guarantee;
2.3. postal items to be received by natural persons having no status of an economic entity shall not contain more goods than provided for in the list of articles (goods) conveying of which to natural persons having no status of an economic entity has been limited;
2.4. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996 (Þin., 1996, No 78-1876)
incoming postal items to be received by natural and legal persons the weight and value of which does not exceed 31.5 kg and 400 Lt , shall not be subject to import duties and taxes;
2.5. Was made invalid by Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(since 17 August 1996)
(Þin., 1996, No 78-1876)
2.6. incoming postal items to be received by natural persons having no status of an economic entity the weight of which does not exceed 31.5 kg and the value of which exceeds 400 Lt, but is no more than 3,000 Lt, shall be subject to 10 % of import duty. Other import duties (excise duties, value-added taxes) shall be calculated according to the established tariffs.
When calculating import duties (customs duties, excise duties and value-added taxes) are calculated, 400 Lt shall be deducted from the value of a postal item. The amount of the deducted 400 Lt shall include the value of articles (goods) which are subject to the least total amount of the due import duties. The value of one article shall not be divided when calculating import duties;
2.7. when incoming postal items the weight of which does not exceed 31.5 kg and the value of which exceeds 400 Lt , but is no more than 3,000 Lt, are to be received by economic entities, they shall be subject to 10 % of import duty. Other import duties (excise duties and value-added taxes) shall be calculated in accordance with the rates applied to all the articles (goods) comprising the postal item (the total value of the postal item shall be taxed);
2.8. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
when incoming postal items the weight and value of which does not exceed 31.5 kg and 3,000 Lt are to be received by natural and legal persons, they shall be subject to taxes by applying the flat-rate import duties and taxes (the total value of the postal item shall be taxed);
2.9. outcomingPostal items sent out by natural and legal persons shall be subject to taxes by applying the flat-rate export duties (the total value of the postal item shall be taxed);
2.10. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
customs clearance for the incoming postal items to be received by natural and legal persons the weight of which does not exceed 31.5 kg and the value of which exceeds 3,000 Lt, as well as for the outgoing postal items which are subject to the flat-rate export duties, shall be effected according to the order established for economic entities;
2.11. import duties and taxes for the incoming postal items sent via the state enterprise "Lietuvos paðtas" the weight and value of which does not exceed 31.5 kg and 3,000 Lt, shall be collected by the post offices of the state enterprise " Lietuvos paðtas" by applying flat rates for said service at the moment of issue of the postal items items to the recipients. Import duties on such postal items shall be calculated and paid subject to the procedure laid down in paragraph 1.2;
2.12. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
incoming postal items sent in to natural and legal persons via the state enterprise "Lietuvos paðtas" the weight of which does not exceed 31.5 kg and the value of which exceeds 3,000 Lt shall be issued to the recipients , in the same way as outgoing postal items sent by natural and legal persons via the state enterprise "Lietuvos paðtas" which are subject to export duties, shall be accepted from the senders only at such post offices of the state enterprise "Lietuvos paðtas" where customs posts are set up or where customs officials are stationed for certain hours of the day;
2.13. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
customs duties and taxes for the incoming postal items sent via the state enterprise "Lietuvos paðtas" the weight of which does not exceed 31.5 kg and the value of which exceeds 3,000 Lt , as well as for the outgoing postal items sent by post shall be calculated and paid in accordance with the Procedure of Paying Taxes to Customs approved by the Government of the Republic of Lithuania;
2.14. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
the customs value of goods conveyed in postal items shall be established in accordance with the procedure of Customs Valuation of Goods approved by the Government of the Republic of Lithuania. Costs incurred for the delivery of goods conveyed in the postal item to the place of destination shall be included in the customs value of such goods, with the exception of cases where only non-commercial goods are conveyed in a postal item, and the recipient of the postal item does not pay to the sender for such goods and their delivery. Payment for the post services rendered in the territory of the Republic of Lithuania shall not be included in the customs value of goods.
3. To allow economic entities entitled to convey postal items to declare to the Customs the incoming postal items to be received by different recipients and the outcoming postal items dispatched by different senders on their own behalf if the weight and value of said items does not exceed 31.5 kg and 3,000 Lt and, pursuant to the Procedure of Paying Taxes to Customs approved by the Government of the Republic of Lithuania, to pay for those goods due import or export duties and taxes. Economic entities who have declared the incoming postal items to be received by different addressees and the outcoming postal items to be sent by different senders on their own behalf, shall collect from respective recipients or senders import or export duties and taxes calculated in respect of said items by issuing to them receipts of strict accounting.
The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
to exempt natural and legal persons receiving and conveying the incoming postal items the weight and value of which does not exceed 31.5 kg and 3,000 Lt , as well as those dispatching and conveying the outcoming postal items which are not subject to export duties, from the stamp tax paid for customs clearance of said postal items.
4. To entitle the Ministry of Finance to prepare, by 15 May 1996, the draft amendment to the Law on Value-added Tax of the Republic of Lithuania (regarding taxation of postal items).
5. To acknowledge as null and void:
6.1. Paragraph 2.3.6 of Resolution No 497 "On the Application of Guarantees when Performing Customs Procedures" adopted by the Government of the Republic of Lithuania on 7 April 1995 (Þin., 1995, No 32-749);
6.2. Resolution No 717 "On the Restriction of the Sending of Certain Articles (Goods) in Postal Items to the Republic of Lithuania and from it" adopted by the Government of the Republic of Lithuania on 19 May 1995 (Þin., 1995, No 44-1084);
6.3. Resolution No 1088 "On Partial Amendment to Resolution No 717 "On the Restriction of the Sending of Certain Articles (Goods) to the Republic of Lithuania and from it" Adopted by the Government of the Republic of Lithuania on 3 August 1995", adopted by the Government of the Republic of Lithuania on 19 May 1995 (Þin., 1995, No 65-1623);
6.4. Resolution No 1292 "On Partial Amendment to Resolution No 717 "On the Restriction of the Sending of Certain Articles (Goods) to the Republic of Lithuania and from it" Adopted by the Government of the Republic of Lithuania on 19 May 1995", adopted by the Government of the Republic of Lithuania on 2 October 1995 (Þin., 1995, No 82-1875);
6.5. Resolution No 1335 "On the Amendment to Resolution of the Government of the Republic of Lithuania No 717 "On the Restriction of the Sending of Certain Articles (Goods) to the Republic of Lithuania and from it" Adopted by the Government of the Republic of Lithuania on 19 May 1995", adopted by the Government of the Republic of Lithuania on 12 October 1995 (Þin., 1995, No 85-1929);
6.6. Resolution No 437 "On the Amendment to Resolution No 497 "On the Application of Guarantees when Performing Customs Procedures" Adopted by the Government of the Republic of Lithuania on 7 April 1995", adopted by the Government of the Republic of Lithuania on 10 April 1996 (Þin., 1996, No 342-840).
7. This Resolution is being applied from 1 June 1996.
Prime Minister Mindaugas Stankevičius
Minister of Communications
and Information Technology Vaidotas Abraitis
APPROVED
by Resolution No 538
adopted by the Government of the Republic of Lithuania on
6 May 1996
Rules of Presentation of Postal Items for Customs Examination
and their Customs Examination
General provisions
1. The present rules shall regulate the presentation of postal items, which are conveyed, for customs examination and their customs examination.
2. For the purposes of these rules :
2.1. the term "post" means an enterprise (a division of an enterprise), providing postal services at its office and within the serviced territory and conveying (sending) postal items to the other similar posts in Lithuania and abroad;
2.2. the term "postal services" means acceptance or collection, conveyance and delivery of letters, postcards (open letters), printed matter, secograms, aerograms, small packets and parcels;
2.3. the term "postal item" means a letter, postcard (open letter), printed matter, secogram, aerogram, small packet and parcel conveyed by post;
2.4. the term "letter" means a written or nonwritten message sent by post, put into an envelope with postal stamps glued on it or with prepayment marked in any othwr way (weight -up to 2 kg);
2.5. the term "postcard (open letter)" means a postal sheet for a letter, sent without an envelope, with postage stamps glued on it or with prepayment marked in any other way;
2.6. the term "printed matter" means a printed publication sent in an envelope or put in any other packing with postage stamps glued on it or with prepayment marked in any other way (weight - up to 5 kg);
2.7. "secogram" means a written notification, cliche or a publication for the blind in raised print, as well as audio casettes and special paper for the blind sent in an envelope or in any other packing with postal stamps glued on it or with prepayment marked in any other way (weight - up to 7 kg);
2.8. "aerogram" means a sheet sent by air mail, folded and glued from both sides, with postal stamps glued on it or with prepayment marked in any other way;
2.9. "small packet" means an item consisting of small articles sent in a wooden or cardboard box or packed into a durable material with postal stamps glued on it or with prepayment marked in any other way (weight - up to 2 kg);
2.10. "parcel" means various articles or foodstuffs sent by post in a wooden or cardboard box sewn with fabrics or packed into a durable material (weight - up to 31.5 kg);
2.11. "economic entity entitled to convey postal items" means an economic entity registered in the Republic of Lithuania having a permit to convey postal items issued by the Customs Department at the Ministry of Finance and conveying postal items without any postal stamps glued and without prepayment marked in any other way (the weight and packing of postal items must conform with the weight and packing specified in the present Rules.);
2.12. "freely circulating articles (goods)" mean articles (goods) which may be handled without the application of customs surveillance means;
2.13. "imports for domestic use" mean a customs procedure after the execution of which the goods start circulating freely within the customs territory of the Republic of Lithuania, they may be left in it for an indefinite period of time with no restrictions imposed by the customs. The procedure implies payment of all customs duties and taxes imposed on the goods and completion of all due customs formalities;
2.14. "import duties and taxes" mean all customs duties and other taxes (excise duties, VAT) collected (paid) for the goods imported or in connection with the importation of goods, except for the taxes for the services rendered;
2.15. "export duties and taxes" mean all customs duties and other taxes collected (paid) for the goods exported or in connection with the exportation of goods, except for the taxes for the services rendered;
2.16. "customs declaration" means any application in the form set by the Customs or acceptable to the Customs or any action by which a customs procedure is chosen and the information required by the Customs is presented about the goods specified in the declaration;
2.17. "examination of postal items" means physical customs examination of articles (goods) sent in postal items in order to verify the conformity of the type, form, origin, quantity and value of the goods to the data presented in the customs declaration;
2.18. "calculation of import or export duties and taxes" means establishing of the size of import/export duties and taxes to be paid for the goods;
2.19. "customs surveillance" means the entirety of measures applied by the Customs according to the laws and other legal acts of the Republic of Lithuania, the Customs bearing responsibility for their execution;
2.20. "guarantee" means a written obligation of an economic entity registered in the Republic of Lithuania (a guarantor) submitted to the Customs to the effect that the obligations assumed by the debtor with respect to the customs and in connection with any procedure applied to the goods will be fulfilled; a letter of security issued by a bank institution or another written guarantor's obligation acceptable to the Customs;
3. The duties and responsibilities of the state enterprise "Lietuvos paštas" and economic entities entitled to convey postal items shall be defined by the acts of the Universal Postal Union, the Law on Communications of the Republic of Lithuania as well as other laws and legal acts of the Republic of Lithuania regulating their activities. The state enterprise "Lietuvos paðtas" and the economic entities entitled to convey postal items shall become responsible for the acceptance/collection, conveyance, storage, presentation for customs examination and delivery of postal items after the set customs duties and taxes have been paid for them or a guarantee submitted.
Other duties and responsibilities of the state enterprise "Lietuvos paštas" and economic entities entitled to convey postal items and the procedure of completion of customs formalities, including the presentation of customs declarations on behalf of senders or recipients, calculation and collection of import or export duties from senders or recipients (except for the procedure established by the Government of the Republic of Lithuania for the payment of customs duties and taxes for postal items sent via the state enterprise "Lietuvos paðtas"), opening of postal items presented for customs examination, terms of their customs examination , forms of presentation of information and documents concerning the postal items conveyed shall be stipulated in mutual collaboration agreements concluded between the state enterprise "Lietuvos paštas" and economic entities entitled to convey postal items and the Customs Department under the Ministry of Finance (hereinafter referred to as the Customs Department).
Customs examination of express postal items (EMS) conveyed by the state enterprise "Lietuvos paštas" shall be conducted on priority basis. The order and terms of such examination shall be stipulated in a separate agreement concluded between the state enterprise "Lietuvos paštas" and the Customs Department.
4. Guarantees shall be applied to the conveyed postal items in accordance with the order established by the Government of the Republic of Lithuania: the state enterprise "Lietuvos paštas" shall present a comprehensive guarantee; economic entities entitled to convey postal items shall present guarantee letters issued by a bank or an insurance company, a pledge or a comprehensive guarantee.
5. Any postal items sent from or received to the customs territory of the Republic of Lithuania by the state enterprise "Lietuvos paštas" and economic entities entitled to convey postal items must be presented for customs examination at customs offices established by the Customs Department (divisions of the customs offices). The customs examination of postal items shall be carried out in the presence of a representative of the state enterprise "Lietuvos paštas" or a representative of an economic entity entitled to convey postal items.
Specific places of customs examination of postal items shall be established in mutual collaboration agreements concluded between the state enterprise "Lietuvos paštas" and economic entities entitled to convey postal items and the Customs Department.
6. the state enterprise "Lietuvos paðtas" and economic entities entitled to convey postal items when accepting postal items to be sent from the Republic of Lithuania may check whether a CN 23 customs declaration (or any other sender's application to the Customs and to the recipient) has been filled in in accordance with the established order, whether postal items do not contain any articles (goods) prohibited from being sent from the Republic of Lithuania in postal items and, when dispatching articles (goods) allowed to be dispatched only with permits issued by different state institutions, may check the availability of such permits. The sender shall sign a CN 23 customs declaration (or any other application to the customs and to the recipient) confirming the absence of prohibited articles in the postal item.
If postal items contain articles (goods) prohibited from being sent from the Republic of Lithuania or if no required permits have been presented, such postal items shall not be accepted from senders.
7. Upon presentation of incoming postal items for customs examination, the Customs must check whether in certain cases a postal item is accompanied by a customs declaration of the form CN 23 (or any other sender's application to the customs and to the recipient) filled in by the sender , whether postal items do not contain articles (goods) prohibited from being sent to the Republic of Lithuania in postal items and whether the quantity of the incoming articles (goods) does not exceed the prescribed limit.
If no customs declaration of the form CN 23 (or any other sender's application to the customs and to the recipient) filled in by the sender is sent together with a postal item, the Customs shall have the right to demand of the state enterprise "Lietuvos paštas" or an economic entity entitled to convey postal items to submit to the Customs the required information about the articles (goods) contained in the postal item.
Having found in postal items articles (goods) allowed to be sent only subject to permits issued by appropriate state institutions, the customs shall report this fact to the state enterprise "Lietuvos paštas" or an economic entity entitled to convey postal items (in which case the recipient of the item shall have to submit a permit).
Having found in postal items prohibited articles (goods) that are not specified in the customs declaration of the form CN 23 (or any other sender's application to the customs and to the recipient) filled in by the sender, the Customs shall seize such articles in accordance with the procedure established by the laws of the Republic of Lithuania.
Having found in a postal item prohibited articles (goods) that are specified in the customs declaration of the form CN 23 (or any other sender's application to the customs and to the recipient) filled in by the sender, the Customs shall report this fact to the state enterprise "Lietuvos paštas" or an economic entity entitled to convey postal items. The state enterprise "Lietuvos paštas" or an economic entity entitled to convey postal items shall return such postal item to the sender or, holding the right to handle the postal item or the sender's instructions, shall adopt a decision on its transfer to the state or destruction under the Customs supervision.
8. Customs examination of incoming and outgoing postal items sent via the state enterprise "Lietuvos paštas" shall usually be carried out at the place of exchange of international mail where the said enterprise has premises rented to the customs. Customs examination of postal items sent by economic entities entitled to convey postal items shall be usually carried out in customs offices located within the customs territory of the Republic of Lithuania.
When a phytosanitary, veterinary, hygiene or other examination of goods has to be carried out along with customs examination, such examination, if possible, shall be carried out at the same time and place as customs examination. Such examination shall be carried out in the customs offices where other examination services are operating.
Presentation of outgoing postal items for customs examination and their of customs examination
9. Any articles (goods) in free circulation in the customs territory of the Republic of Lithuania may be sent in postal items from such territory, as well as articles (goods) to which one of the following customs procedures has been applied: temporary importation, inward processing, and customs warehousing. If articles (goods) subject to one of such customs procedures are to be sent in a postal item, all corresponding due formalities of discharge of a customs procedure must be accomplished prior to presentation of such articles to the state enterprise "Lietuvos paðtas" or an economic entity entitled to convey postal items.
10. Letters, postcards, printed matter, secograms and aerograms subject to no export duties and taxes nor sending restrictions, shall only be presented for customs examination at the request of Customs.
11. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Þin., 1996, No 78-1876)
If the value of articles (goods) in free circulation in the customs territory of the Republic of Lithuania to be sent in a postal item exceeds 3,000 litas, if export duties and/or taxes have been imposed on such articles, or if a procedure of temporary exportation or outward processing is to be applied to such articles (goods), a corresponding customs procedure must be accomplished in the prescribed manner prior to presentation of such articles to the state enterprise "Lietuvos paštas" or an economic entity entitled to convey postal items (except for the cases when, under the agreement between the sender and the economic entity entitled to convey postal items or under a written authorization by the sender, the outcoming articles (goods) are declared by an economic entity entitled to convey postal items and having the status of a customs agent).
12. Any articles (goods) in free circulation in the customs territory of the Republic of Lithuania which are not subject to the provisions of paragraph 11 above, shall be sent in postal items and declared in a simplified order:
12.1. upon filling a customs declaration of the form CN 23 provided the postal item is sent via the post offices of the state enterprise "Lietuvos paðtas";
12.2. by presenting postal items to economic entities entitled to convey postal items:
12.2.1. if the sender of the postal item is a natural person having no status of an economic entity, an application to the recipient of the postal item and to the Customs shall be drawn in the form provided for in the agreement between the economic entity entitled to convey postal items and the Customs Department;
13. A postal item shall be considered to have been sent from the customs territory of the Republic of Lithuania when a customs declaration (Single Administrative Document) or the documents specified in paragraph 12 above are marked and/or stamped in accordance with the order established by the Customs Department.
Conveyance of postal items by transit
14. The version of Resolution No 964
adopted by the Government of the
Republic of Lithuania on 9 August 1996
(Žin., 1996, No 78-1876)
The order of accomplishment of a customs transit procedure established by the Government of the Republic of Lithuania shall be applied to postal items conveyed in transit.
If postal items to which the customs transit procedure is applied are conveyed in transit, the state enterprise "Lietuvos paðtas" or economic entities entitled to convey postal items shall present a comprehensive guarantee or a guarantee or a pledge, the value of which is not less than the sum of customs duties and taxes applied to all postal items conveyed, or, in case economic entities entitled to convey postal items so request, they shall present a pledge or a guarantee the value of which is not less than 30 percent of the value of all postal items conveyed.
The terms of accomplishment of a customs transit procedure for the postal items conveyed shall be stipulated in the mutual collaboration agreements concluded between the state enterprise "Lietuvos paðtas" or economic entities entitled to convey postal items and the Customs Department.
Presentation of incoming postal items for customs examination and their customs examination
15. Articles (goods) intended for importation for domestic use as well as articles (goods) to which any other customs procedure (temporary importation, inward processing, or customs warehousing) is to be applied may be sent in postal items to the Republic of Lithuania.
16. All incoming postal items shall be classified by the state enterprise "Lietuvos paðtas" or an economic entity entitled to convey postal items prior to their customs examination as follows:
17. Letters, postcards, printed matter, aerograms and secograms, as well as postal items specified in paragraph 16.2 to which no customs duties and taxes or sending restrictions are applied, shall only be presented to customs examination at the request of Customs. Their customs examination shall be carried out on priority basis.
18. The version of Resolution No 964
adopted by the Government of the
Republic of Lithuania on 9 August 1996
(Žin., 1996, No 78-1876)
If the value of articles (goods) sent in a postal item is higher than 3,000 litas and they are subject to customs duties and taxes or if such articles (goods) are not intended to be imported for domestic use (a procedure of temporary importation, inward processing or customs warehousing is intended to be applied), such postal item shall only be allowed to be issued to the recipient upon completion of a corresponding customs procedure in accordance with the established order or upon deferment of such completion and, if import duties and/or taxes have been imposed on such articles - upon payment of such customs duties and/or taxes or presentation of a pledge or a guarantee.
When a procedure of importation for domestic use is completed in accordance with the established order or such completion is deferred, a pledge or a guarantee may be presented at the request of an economic entity entitled to convey postal items the value of which is not less than 30 percent of the value of postal items. A recipient (addressee), his representative (customs agent) or in certain cases an economic entity entitled to convey postal items shall have the right to present a customs declaration or a request to defer the completion of a customs procedure, to pay import duties and/or taxes or to present a pledge or a guarantee.
19. Articles (goods) imported to the customs territory of the Republic of Lithuania in postal items which are not subject to the requirements referred to in paragraph 18 above, shall be declared in a simplified order: the documents presented for customs examination shall be marked or stamped in accordance with the order established by the Customs Department:
19.1. the customs declaration of the form CN 23 when a postal item is sent via the post office of the state enterprise "Lietuvos paštas";
19.2 when postal items are conveyed by an economic entity entitled to convey postal items:
19.2.1. the statement for the recipient and for the Customs made in the form set forth in the agreement between an economic entity entitled to convey postal items and the Customs Department if the recipient of a postal item is a natural person holding no status of an economic entity;
19.2.2. the document made in the form prescribed by the Customs Department or the document made in the form set forth in the agreement between an economic entity entitled to convey postal items and the Customs Department if the recipient of a postal item is an economic entity.
---------------------------------
APPROVED
by Resolution No 538
adopted by the Government of the Republic of Lithuania on
6 May 1996
Procedure for the calculation and payment of import duties and taxes on postal items conveyed via the state enterprise "Lietuvos paštas" the weight and value of which do not exceed 31,5 kg and 3,000 litas
1. The present Procedure shall regulate the calculation and payment of import duties and taxes (excise duties, value-added tax) on the incoming postal items sent via the state enterprise "Lietuvos paðtas", the weight and value of which do not exceed 31.5 kg and 3,000 litas (hereinafter referred to as "postal items").
2. For the purposes of this procedure :
2.1. the term "customs declaration" means any statement made in the form prescribed by or acceptable to the Customs or any action by which a customs procedure is chosen and the particulars required by the Customs are furnished in respect of goods declared for the application of a customs procedure;
2.2. the term "import duties and taxes" means duties and taxes which are the collected on or in connection with the importation of goods (but not including payment for the services rendered);
3. Import duties and taxes on postal items shall be calculated according to the rates of customs duties and taxes valid on the date of submission of a postal item to the customs examination (the date of making a customs invoice).
4. Import duties and taxes shall be calculated in litas (separately for each postal item). The amount of each tax calculated for each postal item shall be stated in round numbers (49 cents and less - by reducing, 50 cents and more - by increasing up to 1 litas).
5. Import duties and taxes shall be calculated by a customs official carrying out customs examination of a postal item. The same official shall also make a customs invoice.
6. A customs invoice shall be made in three copies, the first one being left at the customs office that has carried out the customs examination, the second being given to the post office that issues the postal item to the recipient, and the third being handed over to the recipient of the postal item. An eleven-symbol number shall be assigned to the customs invoice (all copies) (the first symbol - letter "P", the second one - the last digit of the current year, the third-sixth symbols - the code of the customs office in the Classifier of Customs Offices, the seventh-eleventh ones - the current number of the customs invoice).
7. The amount of import duties and taxes calculated on the customs invoice shall be specified in the customs declaration. If the postal item is non-dutiable and non-taxable, no customs invoice shall be made, and the customs declaration shall be marked by words "No duties" .
8. All entries and marks on a customs invoice and customs declaration shall be in person confirmed by a customs official who puts a stamp and a signature indicating the date of the customs examination of the postal item.
9. The first copy of the customs invoice shall be handed over, in conformity with the order established by the Customs Department under the Ministry of Finance, to a customs division exercising control over the payment of duties and taxes.
10. The second and the third copy of the customs invoice shall be handed over to the official of the post office who shall attach these copies to other documents pertaining to the postal item. When accepting the customs invoice, the official of the post office shall sign all its copies.
11. The customs duties and taxes on postal items calculated on customs invoices shall be collected from the recipients of the postal items by the Post by issuing to the recipient of the postal item (the payer) a cash cheque stating also the number of the customs invoice and the charge for the postal service, i.e. for the collection of import duties and taxes. The official of the post office shall indicate the date of payment of the duties and the number of the cheque on the customs invoices appended to other documents related to the postal item.
12. The Post shall transfer to the customs office which has issued the customs invoice the amounts of import duties and taxes calculated on customs invoices within 60 working days from the issue of the customs invoice.
13. Having established that a dutiable and taxable postal item has been issued to the recipient without his paying the required duties and taxes or that the collected amounts of duties and taxes did not enter the customs account within the due period of time, the Customs shall on a non-disputable basis recover from the the state enterprise "Lietuvos paðtas" the sought amount as well as fines and penalties prescribed by the tax laws.
14. No import duties and taxes shall be recovered if the Post has furnished to the Customs the documents prooving that the postal item has been returned to the sender in the manner provided for in the collaboration agreement between the state enterprise "Lietuvos paðtas" and the Customs Department under the Ministry of Finance. The customs invoice (2 copies) shall be returned by the Post to the Customs which has calculated the import duties and taxes. The officer of the post office shall indicate on the back side of the customs invoice the reason and date of return, his/her name and position. This entry shall be certified by his/her signature and the date stamp. .
------------------------------------
APPROVED
by Resolution No 538
adopted by the Government of the Republic of Lithuania on
6 May 1996
Articles (goods) the sending of which in postal items without permits to the Republic of Lithuania and from it is prohibited
1. Radioelectronic equipment and electric goods which emanate (may emanate) radio waves when in operation (may be imported only with the permit issued by the Electric Communication Inspectorate).
2. Police or military ammunition, means of the special control and security, technical means of criminalistics and methodic means of training police employees (may be imported only with the permit issued by the Ministry of the Interior).
3. Movable cultural valuables and antiques, also raw amber (may be exported only with the permit issued by the Department Cultural Heritage Protection of the Ministry of Culture).
4. Colour multiplying (copying) apparatus (may be imported or exported only with the permit issued by the Ministry of the Interior).
5. Wild animals (including stuffed animals, eggs, furs), hunting and fishing trophies, also articles made of unprocessed wild animals or parts thereof (may be exported only with the permit issued by the Ministry of Environment).
6. Food products for non-productive purposes and animal raw materials (may be imported or exported only with the permit issued by the State Veterinary Service).
APPROVED
by Resolution No 538
adopted by the Government of the Republic of Lithuania on
6 May 1996
Articles (goods) the sending of which in postal items to the Republic of Lithuania and from it is prohibited
1. Home and foreign currency, with the exception of the currency sent by the Bank of Lithuania and its offices (collectors’ and jubilee coins may be sent by any bank of the Republic of Lithuania).
3. The version of Resolution No 964 adopted by the Government of the Republic of Lithuania on 9 August 1996
(Žin., 1996, No 78-1876)
Travel cards, promissory notes, cheques (prohibited from being sent only in the ordinary postal items).
4. Non-precious metals, metals clads, waste and scrap (codes according to the Combined Nomenclature of Goods of the European Economic Community - 72.01 -73.16, 74.01 - 74.14, 75.01 - 76.14, 78.01 - 81.13).
5. Precious metals, imitation jewellery and articles of jewellery the total mass of precious metals and precious stones and natural pearls of which exceeds 5 gr (codes according to the Combined Nomenclature of Goods of the European Economic Community - 71.01 - 71.17) are prohibited from being sent in ordinary postal items.
6. Narcotic, psichotropic, poisonous substances and tools to use them, explosive, inflammable, radioactive and other dangerous substances.
7. All types of hunting and sporting shotguns, crossbows, pneumatic and military arms, their numeral parts, ammunition, gas pistols, gas sprays.
8. Live animals, except bees, leeches, silkworms, parasites and destructors of harmful insects used for research purposes and sent to officially approved institutions.
9. Food products for non-productive purposes and animal raw materials (if their industrial packing is damaged, the term of realization expired, organoleptic characteristics affected).
10. Articles (goods) exportation and importation of which is prohibited by laws and resolutions of the Republic of Lithuania.
12. Goods the nature and packing of which may be dangerous to postal employees or which may soil or damage other postal items.
13. Alcoholic beverages including beer (codes according to the Combined Nomenclature of Goods of the European Economic Community - 22.03 - 22.08.
APPROVED
by Resolution No 538
adopted by the Government of the Republic of Lithuania on
6 May 1996
Incoming articles (goods) sending of which to natural persons having no status of an economic entity is limited
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The name of Articles (goods) Allowed for import
in one postal item