RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/SPEC/LTU/8/Rev.3/Corr.1∗
23 October 1998
(98-4130)
Working Party on the
Accession of Lithuania
DRAFT REPORT OF THE WORKING PARTY ON
THE ACCESSION OF LITHUANIA
TO THE WORLD TRADE ORGANIZATION
Corrigendum
The following correction should be made to the draft Report of the Working Party on the
Accession of Lithuania (WT/ACC/SPEC/LTU/8/Rev.3):
Pages 90-94, Table 7 should be replaced by the following:
[Table 7:  Excise Taxes Levied in Lithuania According to
Government Resolution No. 328 (9 April 1997  393 (3 April 1998 )
Commodity
 codeCommodity description Taxes (by percentage of taxable
value or absolute Llt  for
indicated measurement unit*)
2207.10.00.0; 2208
(except
2208.90.69.1;
2208.90.69.3)**Undenatured ethyl alcohol and alcoholic
beverages, except for meads, champagne,
wine, beer and some medicines with herbs
containing ethyl alcoholLlt. 0.43 per 1% of an alcoholic
strength by volume per one litre
2208.90.69.1 Meads Llt. 0.12 per 1% of  an alcoholic
strength by volume per one litre
2204.21.11.0-
2204.21.80.0,
2204.29.21.0-
2204.29.75.0,
2204.30, 2206,
2205.10.10.0,
2205.90.10.0Wine of an alcoholic strength by volume of
13% vol, and other fermented beverages
(excluding beverages (code 2206.00.89.0)
produced by the company “Lietuviskas
midus”)Llt. 0.12 per 1% of an alcoholic
strength by volume per one litre
2204.21.81.0-
2204.21.94.0,
2204.29.81.0-
2204.29.94.0,
2205.10.10.0,
2205.90.10.0Wine and vermouth of an alcoholic strength by
volume of more than 13% vol, but not
exceeding 18% volLlt. 0.17 per 1% of an alcoholic
strength by volume per one litre
                                                     
∗ English only.WT/ACC/SPEC/LTU/8/Rev.3/Corr.1
Page 2
Commodity
 codeCommodity description Taxes (by percentage of taxable
value or absolute Llt  for
indicated measurement unit*)
2204.21.95.0-
2204.21.99.0,
2204.29.95.0-
2204.29.99.0,
2205.10.90.0,
2205.90.90.0Wine and vermouth of an alcoholic strength by
volume exceeding 18% volLlt. 0.28 per 1% of an alcoholic
strength by volume per one litre
2204.10,
2204.21.10.0,
2204.29.10.0Champagne and wine of increased pressure Llt. 0.35 per 1% of an alcoholic
strength by volume per one litre
2203 Beer Llt. 0.40/li tre***
 2402.20.10.0-
2402.20.90.0Cigarettes with and without filters Llt. 12 for 1000 units****
 2402.10.00.0,
2402.90.00.0,
2403****Packed smoking tobacco and other tobacco
products50
2710.00.27.0-
2710.00.37.0Motor fuel/petrol Llt. 100, but not less than
Llt 800 per ton*****
2710.00.51.0,
2710.00.55.0,
2710.00.66-
2710.00.68Jet fuel, kerosene, gas oils (diesel fuel), liquid
furnace fuelLlt. 40, but not less than Llt 300
per ton*****
2710.00.87.0-
2710.00.97.0,
2710.00.98.9All types of lubricating oils except for fuel oil
M-100 classified in the following subheading
2710.00.98.0Llt. 8, but not less than Llt. 180
per ton
 1806.20.10.0-
1806.20.80.0,
1806.31-
1806.90Chocolate and other food products containing
cocoa, except cocoa powder and products
containing less than 18% by weight of cocoa
butter10
0901 Coffee 10
7113, 7114,
7116Articles of jewellery and parts thereof, of
precious metal or of metal clad with precious
metals, articles of goldsmiths’ or silversmiths’
wares and parts thereof, of precious metals or
metal clad with precious metals, articles of
natural or cultured pearls, precious or
semi-precious stones-natural, synthetic or
reconstructed10WT/ACC/SPEC/LTU/8/Rev.3/Corr.1
Page 3
Commodity
 codeCommodity description Taxes (by percentage of taxable
value or absolute Llt  for
indicated measurement unit*)
8703.21.10.1,
8703.21.90.2,
8703.22.19.1,
8703.22.90.2,
8703.23.19.1,
8703.23.90.2,
8703.24.10.1,
8703.24.90.2,
8703.31.10.1,
8703.31.90.2,
8703.32.19.1,
8703.32.90.2,
8703.33.19.1,
8703.33.90.2Luxury motor cars, not older than 5 years
(except for special cars) specified in the list of
State Agency of Competition and Consumer
Rights Protection under the Government of
Lithuania15 from price exceeding
Llt. 60,000
2716.00.00.0 Electricity 1
4901.10.00.1,
4901.99.00.1,
4902.10.00.1,
4902.90.10.1,
4902.90.30.1,
4902.90.90.1,
4908.10.00.1,
4908.90.00.1,
4909.00.10.1,
4909.00.90.1,
4910.00.00.1,
4911.10.10.1,
4911.10.90.1,
4911.91.10.1,
4911.91.80.1,
4911.99.00.1,
9504.40.00.1Erotic and violence propagating publications 50
Commodity
codeCommodity description Taxes
(by percentage of taxable value
or absolute Llt for indicated
measurement unit*)
2207.10.00.0;
2208 (except
2208.90.69.1;
2208.90.69.3)**Undenatured ethyl alcohol and alcoholic
beverages, except for meads, champagne,
wine, beer and some medicines with herbs
containing ethyl alcoholLlt. 0.54 per 1% of an alcoholic
strength by volume per one litre
2208.90.69.1 Meads Llt. 0.12 per 1% of an alcoholic
strength by volume per one litreWT/ACC/SPEC/LTU/8/Rev.3/Corr.1
Page 4
Commodity
codeCommodity description Taxes
(by percentage of taxable value
or absolute Llt for indicated
measurement unit*)
2204.21.11-
2204.21.80,
2204.29.12-
2204.29.75,
2205.10.10.1,
2205.90.10.1Wine (including strengthening) of fresh grapes
of an alcoholic strength by volume of not
exceeding 13% volLlt. 0.16 per 1% of an alcoholic
strength by volume per one litre
2204.30,  ex2206, Wine of an alcoholic strength by volume of not
exceeding 13% vol (other grape misa, and
fermented beverages)Llt. 0.12 per 1% of an alcoholic
strength by volume per one litre.
2204.21.81-
2204.21.94,
2204.29.81-
2204.29.94,
2205.10.10.9,
2205.90.10.9Wine of fresh grapes (including strengthening)
of an alcoholic strength by volume of more
than 13% vol, but not exceeding 18% volLlt. 0.29 per 1% of an alcoholic
strength by volume per one litre
ex2206 Wine of an alcoholic strength by volume of
more than 13% vol, but not exceeding 18% vol
(other fermented beverages)Llt. 0.2 per 1% of an alcoholic
strength by volume per one litre
2204.21.95-
2204.21.99,
2204.29.95-
2204.29.99,
2205.10.90,
2205.90.90
ex2206Wine and other fermented beverages of an
alcoholic strength by volume exceeding 18%
volLlt. 0.38 per 1% of an alcoholic
strength by volume per one litre
2204.10.11,
2204.21.10,
2204.29.10Champagne and sparkling wine of increased
pressureLlt. 0.42 per 1% of an alcoholic
strength by volume per one litre
2203 Beer Llt. 0.40/litre***
2402.20.10.0-
2402.20.90.0Cigarettes with and without filters Llt. 18 for 1,000 units
 2402.10.00.0,
2402.90.00.0,
2403****Packed smoking tobacco and other tobacco
products50
2710.00.27.0-
2710.00.37.0Motor fuel/petrol Llt. 1050 per ton
2710.00.51.0,
2710.00.55.0,
2710.00.66-
2710.00.68Jet fuel, kerosene, gas oils (diesel fuel), liquid
furnace fuelLlt. 400 per ton*****
2710.00.87.0-
2710.00.96.0,
2710.00.97.0,
2710.00.98.9All types of lubricating oils except for fuel oil
M-100 classified in the following subheading
2710.00.98.1Llt. 240 per tonWT/ACC/SPEC/LTU/8/Rev.3/Corr.1
Page 5
Commodity
codeCommodity description Taxes
(by percentage of taxable value
or absolute Llt for indicated
measurement unit*)
 1806.20.10.0-
1806.20.80.0,
1806.31-
1806.90Chocolate and other food products containing
cocoa, except cocoa powder and products
containing less than 18% by weight of cocoa
butter10
0901 Coffee 10
7113, 7114,
7116Articles of jewellery and parts thereof, of
precious metal or of metal clad with precious
metals, articles of goldsmiths’ or silversmiths’
wares and parts thereof, of precious metals or
metal clad with precious metals, articles of
natural or cultured pearls, precious or
semi-precious stones-natural, synthetic or
reconstructed10
8703.21.10.1,
8703.21.90.2,
8703.22.19.1,
8703.22.90.2,
8703.23.19.1,
8703.23.90.2,
8703.24.10.1,
8703.24.90.2,
8703.31.10.1,
8703.31.90.2,
8703.32.19.1,
8703.32.90.2,
8703.33.19.1,
8703.33.90.2Luxury motor cars, not older than 5 years
(except for special cars) specified in the list of
State Agency of Competition and Consumer
Rights Protection under the Government of
Lithuania15 from price exceeding
Llt. 60,000
2716.00.00.0 Electricity 1
4901.10.00.1,
4901.99.00.1,
4902.10.00.1,
4902.90.10.1,
4902.90.30.1,
4902.90.90.1,
4908.10.00.1,
4908.90.00.1,
4909.00.10.1,
4909.00.90.1,
4910.00.00.1,
4911.10.10.1,
4911.10.90.1,
4911.91.10.1,
4911.91.80.1,
4911.99.00.1,
9504.40.00.1Erotic and violence propagating publications 50
* The taxable value shall be:
- sale price free from excise tax and VAT of commodities produced in Lithuania;WT/ACC/SPEC/LTU/8/Rev.3/Corr.1
Page 6
- customs value, including duties, of imported commodities.
** Commodity codes are presented according to the HS (1997   1998) codes.
*** Excise tax - Llt. 0.2 per litre - shall be levied on beer produced and sold by each Lithuanian
beer manufacturing company producing 100 thousand decalitres per year (this provision shall
be applied until Lithuanian Membership of the World Trade Organization).
**** Excise tax - Llt. 15 for 1000 units - sha ll be levied on cigarettes of highest quality produced in
Lithuania and imported (until 31 December 1997).  Excise tax shall not be levied on tobacco
(Code 2403.10.90.1) imported by the joint-stock company “Philip Morris Lietuva” and by the
company “House of Prince Lietuva”.  In the case when imported tobacco in these companies
is used not for production of cigarettes, but for other purposes, the excise tax shall be levied.
***** Absolute excise tariffs only (in Llt. per ton shall be applied on oil products produced in the
joint-stock company “ Mazeikiu nafta”.   From 1 August 1995 excise shall not be applied on jet
fuel (Code 2710.00.51.0) imported by joint-stock companies “Lietuvos avialinijos” and“Lietuva” and purchased from the joint-stock company “Mazeikiu nafta”.]
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