WORLD TRADE
ORGANIZATIONG/VAL/N/2/LTU/1
12 March 2002
(02-1268)
Committee on Customs Valuation Original:  English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
LITHUANIA
The following communication, dated  7 February 2002, has been received from the Permanent
Mission of Lithuania.
_______________
In accordance with the Decision of the Committee on Customs Valuation of 12 May 1995, the
Permanent Mission of Lithuania has the honour to notify the Committee of the responses to the
questions in the checklist of issues.
Introduction
The provisions of the Agreement on Implementation of Article VII of the General Agreement
on Tariffs and Trade 1994 (hereinafter referred to as “the Agreement”) have been incorporated into
the Customs Code of the Republic of Lithuania (Cha pter VI “Customs Valuation of Goods”, Articles
29-37, and Chapter XXII “Appeals”, Articles 226-233, hereinafter referred to as “the Code”) and intothe Order of Customs Valuation of Goods approved by the Government Resolution No. 748 of 9 June
1999 as amended by the Government Resolution No.1224 of 16 October 2001 (hereinafter referred to
as “the Order”).
1. Questions concerning Article 1.
(a) Sales between related persons:
(i) Are sales between related persons subject to special provisions?
Not automatically. See paragraphs 1 (4), 2 to 5 and 8 of Article 30 of the Code and
paragraphs 7.1 and 7.2 of the Order.
(ii) Is the fact of intercompany prices prima facie considered as grounds for regarding the
respective prices as being influenced?
Yes. See paragraph 8 of Article 30 of the Code.
(iii) What is the provision for giving the communicati on of the afore-mentioned grounds in writing
if the importer so requests? ( Article 1.2(a) )G/VAL/N/2/LTU/1
Page 2
See paragraph 2 of Article 30 of the Code.
(iv) How has Article 1.2(b) been implemented?
See paragraph 5 of Article 30 of the Code.
(b) Price of lost or damaged goods:
Are there any special provisions or practical arrangements concerning the valuation of lost or
damaged goods?
The provisions concerning the valuation of damaged cars are laid down in paragraphs
13 to 18 of the Methodics of the Customs Valuation of Used Cars approved by the Order of Director
of the Customs Department under the Ministry of Finance No. 566 of 29 December 2000. There areno other special provisions or any other arrangements concerning the valuation of lost goods or
damaged goods of other kinds.
2. How has the provision of Article 4 to allow the importer an option to reverse the order
of application of Articles 5 and 6 been implemented?
See paragraph 1 of Article 31 of the Code.
3. How has Article 5.2 been implemented?
See paragraph 22 of the Order.
4. How has Article 6.2 been implemented?
See paragraph 24.1 of the Order.
5. Questions concerning Article 7.
(a) What provisions have been made for making value determinations pursuant to Article 7?
Paragraph 1 of Article 32 of the Code and paragraph 25 of the Order.
(b) What is the provision for informing the im porter of the customs value determined under
Article 7?
Article 5 of the Code and paragraph 59 of the Order.
(c) Are the prohibitions found in Article 7.2 delineated?
Yes. See paragraph 2 of Article 32 of the Code.
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application,
are ex-factory prices accepted?
See paragraph 1(5) of Article 33 of the Code and paragraphs 38 to 43 of the Order.G/VAL/N/2/LTU/1
Page 3
7. Where is the rate of exchange published, as required by Article 9.1?
The rate of exchange, which is used for customs valuation purposes, is established according
to the paragraphs 48 to 50 of the Order on the basis of exchange rate of Lithuanian Litas and foreign
currency established by Lithuanian National Bank. This exchange rate is established by Lithuanian
National Bank according to the Order on Establishment of Exchange Rates of Litas and ForeignCurrencies approved by the Resolution of the Board of Lithuanian National Bank No. 109 of 4 June
1998. The Lithuanian National Bank establishes the exchange rate for the currencies, which are most
important for Lithuanian economic entities, every working day, and for the currencies, which are
important for Lithuanian economic entities, on a weekly basis. The rates thus established are
submitted by the Lithuanian National Bank to comp etent national authorities, all commercial banks,
media, Reuters , Bloomberg  and Dow Jones Telerate  information systems. On every working day the
exchange rates established by the Lithuanian National Bank are published in daily newspapers. Therate of exchange, which is used for customs valuation purposes, is reviewed on the weekly basis and
available on the Internet homepage of the Customs Department under the Ministry of Finance.
8. What steps have been taken to ensure confidentiality, as required by Article 10?
Provision of confidentiality has been made in Article 8 of the Code.
9. Questions concerning Article 11:
(a) What rights of appeal are open to the importer or any other person?
The importer has the right to appeal to the territorial Customs house, to the Customs
Department under the Ministry of Finance and to the court (see Chapter XXII “Appeals”, Articles 226
to 233 of the Code and the reference to those provisions in paragraph 60 of the Order).
(b) How is he to be informed of his right to further appeal?
Paragraph 3 of Article 4 of the Code stipulates that the decisions adopted by the Customs
authorities in writing, which either reject the requ ests of persons concerned or are detrimental to them
shall refer to the right of appeal provided for in Article 226 of the Code.
10. Provide information on the publication, as required by Article 12, of:
(a) 
(i) the relevant national laws;
According to the Law on the Order of Publishing and Entry into Force of Legal Acts of
6 April 1993 the relevant national laws shall be officially published in the Official Gazette. Having
been published in the Official Gazette, laws and ot her legal acts enter into force on the following day,
or on a later date stipulated in the published law or another legal act.
(ii) the regulations concerning the application of the Agreement;
The regulations shall be officially published in the Official Gazette as well.
(iii) the judicial decision and administrative rulings of general application relating to the
Agreement;G/VAL/N/2/LTU/1
Page 4
The judicial decisions and administrative rulings of general application shall be officially
published in the Official Gazette as well.
(iv) general or specific laws being referred to in the rules of implementation or application.
General or specific laws shall be officially published in the Official Gazette.
(b) Is the publication of further rules anticipated? Which topics would they cover?
It is anticipated that the Law on amendment of the Code and corresponding amendment of the
Order shall be published in the near future. Th ose legal acts shall govern more precisely the
determination of time periods, which according to the Agreement are the periods when the goods are
treated as “imported or sold at or about the time of importation of the goods being valued”, and the
order of publishing exchange rate, which is used for customs valuation purposes. Another legal acts,which are expected to be adopted and published in the near future, are the Government Resolution on
the simplified valuation procedure of perishable goods usually delivered on consignment (referred to
in paragraph 2 of Article 37 of the Code) and the new version of Methodics of the Customs Valuation
of Used Cars containing provisions concerning the use of catalogue prices for the valuation of used
cars.
11. Questions concerning Article 13:
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective
legislation?
See paragraph 2.2 and paragraph 59 of the Order.
(b) Have additional explanations been laid down?
The Instruction on Customs Formalities Related to the Use of Single Document (Customs
Declaration) approved by the Order of Director of the Customs Department No. 94 of 27 March 2000
stipulates how the Customs declaration shall be endorsed when the final determination of customsvalue is delayed and a guarantee is provided by the importer in order to get the goods in question
released by the Customs authorities.
12. Questions concerning Article 16:
(a) Does the respective national legislation contain a provision requiring customs authorities to
give an explanation in writing as to how the customs value was determined?
See paragraph 3 of Article 4 and Article 5 of the Code.
(b) Are there any further regulations concerning an above-mentioned request?
See paragraph 59 of the Order.
13. How have the Interpretative Note s of the Agreement been included?
The main part of Interpretative Notes of the Ag reement is incorporated into the Order. The
remaining part of Interpretative Notes (paragraph 2 of the Note concerning the use of generally
accepted accounting principles, paragraph 5 of the Notes to Article 3, paragraphs 2, 3 and 4 of the
Notes to Article 5, paragraph 4 of the Notes to paragraph 1(b)(ii) of Article 8, the Note to paragraph 3
of Article 8) where examples of application of certain provisions of the Agreement have beenG/VAL/N/2/LTU/1
Page 5
provided are incorporated into the Methodics of Application of Certain Provisions of the Order of
Customs Valuation of Goods approved by the Orde r of Director of the Customs Department No. 395
of 25 September 2000.
14. How have the provisions of the Decision on  the Treatment of Interest Charges in the
Customs Value of Imported Goods been implemented?
See sub-paragraph 3 of Article 34 of the Code and paragraph 45 of the Order.
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data Processing Equipment, how have the provisions of this
paragraph been implemented?
See Article 35 of the Code, paragraph 47 of the Order and the Order of Establishment of
Customs Value of Imported Carrier Media Bearing Data and Software for Automated Data Processing
Equipment approved by the Order of Director of the Customs No. 235 of 23 October 1998.
__________