WORLD TRADE
ORGANIZATIONG/VAL/N/1/LTU/1
13 March 2002
(02-1277)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER ARTICLE 22 OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
LITHUANIA
The following communication, dated 7 February 2002, has been received from the Permanent
Mission of Lithuania.
_______________
Pursuant to Article 22.2 of the Agreement on Implementation of Article VII of the General
Agreement on Tariffs and Trade 1994 and in accordance with the Decision of the Committee on
Customs Valuation of 12 May 1995, the Permanent Mission of Lithuania has the honour to submit the
following legislation1 of Lithuania relating to customs valuation:
(1) The Chapters VI and XXII of Customs Code of the Republic of Lithuania;
(2) The Resolution No.748 of the Government of the Republic of Lithuania “On the Approval of
the Procedure for the Customs Valuation of Goods”;
(3) The Resolution No.1224 of the Government of the Republic of Lithuania “On Partial
Amendment to Resolution No.748 “On the Approval of the Procedure for the Customs Valuation of
Goods” adopted by the Government of the Republic of Lithuania on 9 June 1999”;
(4) The Order No.235 “On the Determination of the Customs Value of Carrier Media for Use in
Automated Data Processing Equipment Bearing Data and of Software” of the Director of the Customs
Department under the Ministry of Finance of the Republic of Lithuania;
(5) The Order No.395 “On the Approval of the Methodology for the Application of Certain
Provisions of the Procedure for Valuation of Goods for Customs Purposes” of the Director of the
Customs Department under the Ministry of Finance of the Republic of Lithuania;
(6) The Order No.566 “On the Approval of the Me thodology for the Determination of the Value
of the Used Vehicles for Customs Purposes” of th e Director of the Customs Department under the
Ministry of Finance of the Republic of Lithuania.
                                                     
1 English only.G/VAL/N/1/LTU/1
Page 2
CUSTOMS CODE OF THE REPUBLIC OF LITHUANIA
18 April 1996  No I - 1292
Vilnius
/exerpt/
CHAPTER VI
VALUATION OF GOODS FOR CUSTOMS PURPOSES
Article 29. Application of the procedure fo r valuation of goods for customs purposes
The procedure for valuation of goods for customs purposes laid down in this Chapter shall be
taken into consideration by applying the Customs Tariff, other import duties, as well as import
prohibitions and restrictions related with the value of goods, laid down by laws and legal acts.
Article 30. Application of the transaction value method
1. The customs value of imported goods shall be deemed to be the transaction value, i.e. the
price actually paid or payable for the goods sold for export to the customs territory of the Republic of
Lithuania, adjusted, if necessary, in accordance with the provisions of Articles 33 and 34 of the
present Code. The transaction value shall not be deemed to be the customs value of goods provided:
a)  that there are no restrictions as to the disposal or use of goods by the buyer, other than
restrictions which :
(i) are laid down by laws and other legal acts;
(ii) limit the geographical area in which the goods may be resold; or
(iii) do not substantially affect the value of goods;
b)  that the sale or price of goods was not subject to certain conditions or considerations the
impact of  which for the transaction value of the sale of goods cannot be determined;
c) that no part of the proceeds of any subsequent resale, disposal or use of  the goods by the
buyer will accrue directly or indirectly to the seller, except for the cases  where the transaction
value of the sale of goods can be adjusted in accordance with the provisions of Article 33 ofthe present Code;
d) that the buyer and the seller are related, with the exception of cases where, although the buyer
and the seller are related, the transaction value of the sale of goods can be deemed to be the
customs value of goods under the provisions of paragraphs 2-5 of this Article.
2. In determining whether the transaction value can be deemed to be the customs value of goods
under paragraph 1 of this Article, the fact that the buyer and the seller are related shall not in itself be
sufficient grounds for regarding the transaction value as unacceptable. Where, having assessed the
circumstances surrounding the sale of goods, it is established that the relation between the buyer andthe seller had no influence on the price, the transaction value shall be accepted for the customs
valuation of goods. Where customs authorities, building upon the information provided by the
declarant or otherwise obtained, have grounds for considering that the relationship  between the buyer
and the seller influenced the price, they shall communicate in writing their grounds to the declarant
and he shall be given an opportunity to provide to customs authorities his respond in respect of thestated grounds.
3. Where the buyer and the seller are related, the transaction value shall be accepted and the
customs valuation of goods shall be carried out  in accordance with the provisions of paragraph 1 ofG/VAL/N/1/LTU/1
Page 3
this Article wherever the declarant demonstrates that such value closely approximates to one of the
following values occurring at or about  the same time (but not more than 90 days prior or after):
a) the transaction value of identical or similar goods sold for export to the customs territory of
the Republic of Lithuania where the buyer and the seller are not related;
b) the customs value of identical or similar goods as determined in accordance with
subparagraph 3 of paragraph 2 of Article 31 of the present Code;
c) the customs value of identical or similar goods as determined in accordance with
subparagraph 4 of paragraph 2 of Article 31 of the present Code.
4.  In applying the comparisons in accordance with paragraph 3 of this Article, due account shall
be taken of the differences in commercial levels and quantity levels of the sold goods demonstrated by
the declarant, the elements of the value of goods enumerated in Article 33 of the present Code, as well
as costs incurred by the seller in sales in which he and the buyer are not related and where such costs
are not incurred by the seller in sales in which he and the buyer are related.
5. Assessments referred to in paragraph 3 of this Article shall be made on the request of the
declarant and only for the purposes of comparing the value of goods. Pursuant to the provisions of the
said paragraph, the value of goods which is used for the customs valuation instead of the transaction
value (substitute values) may not  be established.
6. The price actually paid or payable shall be deemed to be the total payment made or due to be
made by the buyer to or for the benefit of the seller for the imported goods. This price shall include all
payments made or to be made as a condition of sale of the imported goods by the buyer to the seller or
to other persons indicated by him. The payment may be made directly or indirectly, in the form oftransfer of money, by way of letters of credit or transfer of other securities.
7. Activities (including marketing activities) undertaken by the buyer on his own account, other
than the costs indicated in Article 33 of the present Code, for which an adjustment of the customs
value of goods can be provided,  shall not be considered to be an indirect payment to the seller. In
determining the customs value of imported goods the indicated costs of the buyer’s activities shall not
be added to the price actually paid or payable even though they might be regarded as of benefit to theseller or have been undertaken by agreement with the seller.
8. For the purpose of determining the customs value of goods, the buyer and the seller shall be
deemed to be related only if:
i) they are officers or directors of one another’s businesses;ii) they are legally recognized partners in business;
iii) they are employer and employee;
iv) any person directly or indirectly owns, co ntrols or holds 5% of the outstanding voting
stock or shares of both of them;
v) one of them directly or indirectly  controls the other;vi) both of them are directly or indirectly controlled by a third person;
vii) together they directly or indirectly control a third person;
viii) they are members of the same family or relatives (till the second line).
Article 31. Application of other methods for valuation of goods for customs purposes
1. Where the customs value of goods can not be determined in accordance with the provisions of
Article 30 of the present Code, it must be determined by proceeding sequentially through
subparagraphs 1, 2, 3 and 4 of paragraph 2 of this Article to the subparagraph pursuant to which thisG/VAL/N/1/LTU/1
Page 4
value can be determined. It is only when such value cannot be determined under the previous
subparagraph that the provisions of the next subparagraph in a sequence established by virtue of
paragraph 2 of this Article can be applied. At the request of the declarant, subparagraphs 3 and 4 of
paragraph 2 of this Article may be reversed.
2. The customs value of goods determined in accordance with the provisions of this Article shall
be deemed to be:
a) the transaction value of identical goods sold for export to the customs territory of the
Republic of Lithuania. The goods acknowledged as identical goods must be sold or exported
at or about the same time (but not more than 90 days prior or after) as the goods being valued
for customs purposes;
b) the transaction value of similar goods sold for export  to the customs territory of the Republic
of Lithuania. The goods acknowledged as similar goods must be sold or exported at or about
the same time (but not more than 90 days prior or after) as the goods being valued for
customs purposes;
c) the value determined on the basis of the unit price, i.e. the amount of money paid or payable
for the imported goods due to be valued for customs purposes, or for identical or similar
imported goods sold in the greatest aggregate quantity  within the customs territory of the
Republic of Lithuania to the persons who are not related to the sellers, at or about the sametime when the goods being valued for customs purposes were imported, but not more than 9
days prior or after;
d) the computed value – the price comprised of the following elements:
i) the value of the costs of materials and fabrication and production or other processing
of the imported goods;
ii) an amount for profit and general expenses equal to the profit and general expenses
which are usually reflected by producers in sales for export to the customs territory of
the Republic of Lithuania of the goods which are of the same class or kind as the
goods being valued for customs purposes;
iii) the value of the costs referred to in paragraph 5 of paragraph 1 of Article 33 of the
present Code.
3. The conditions and rules for the application of the provisions of paragraph 2 of this Article
have been laid down in more detail in the lega l acts governing application of the present Code.
Article 32. Valuation of goods for customs purposes, when no specific method for the
Customs valuation can be applied
1. Where the customs value of goods cannot be determined in accordance with the provisions of
Articles 30 and 31, this value shall be determined on the basis of the data collected in the Republic ofLithuania, using means which comply to the gene ral principles of the Agreement on Implementation
of Article VII of the General Agreement on Tariffs and Trade (GATT, 1994), Article VII of the
General Agreement on Tariffs and Trade (GATT, 1994) and provisions of this Chapter.
2. In determining the customs value of goods under paragraph 1 of this Article account cannot
be taken of:
a) the prices at which the goods produced in the Republic of Lithuania are sold in the customs
territory of the Republic of Lithuania;G/VAL/N/1/LTU/1
Page 5
b) the system under which the higher of the two alternative values of goods is accepted in
determining the customs value of goods;
c) the prices of goods on the domestic market of the country from which the goods were
exported;
d) the costs of production, with the exception of the computed value which have been
determined for identical and similar goods in accordance with subparagraph 4 of paragraph 2
of Article 31 of the present Code;
e) the prices of goods sold for export to other countries;
f) minimum customs values;
g) agreed or fictitious (control) prices.
Article 33.  Costs, that shall be added, on appl ying the transaction value, to the price actually
paid or payable for the imported goods
1. In determining the customs value of goods in accordance with Article 30 of the present Code,
the price actually paid or payable for the imported goods shall be subject to the addition of:
a) the following costs incurred by the buyer, if th ey are not included in the price actually paid or
payable for the goods:
i) commissions and brokerage, with th e exception of the buying commissions;
ii) the value of containers (packings) in which the goods are delivered, if customs
authorities consider them as being one with the goods in question;
iii) the value of packaging, including cost s for packaging materials and payment for the
work;
b) the value, duly apportioned, of any product or service which has been supplied directly or
indirectly, free of charge or at reduced prices by the buyer for use in connection with the
production or sale of the imported goods for export. Such goods and services shall include (to
the extent that such value has not been included in the price actually paid or payable):
i) materials, fabrication, parts, components and similar items incorporated in the
imported goods (assists);
ii) tools, dies, moulds and similar items used to produce the imported goods;
iii) auxiliary materials, fabrication and other items used to produce the imported goods;iv) engineering, development, artwork, desi gn work, including preparation of plans and
sketches, undertaken elsewhere than  in the customs territory of the Republic of
Lithuania and necessary for the production of the imported goods;
c) royalties and licence fees related to the goods being valued for customs purposes. They must
be paid by the buyer, either directly or indirectly, as a condition of sale to him of these goods
(to the extent that such royalties and licence  f ees are not included in the price actually paid or
payable) with the exception of:
i) charges for the right to reproduce  the imported goods in the Republic of Lithuania;
ii) payments made by the buyer for the right to resell or distribute the imported goods if
such payments are not a condition for the sale of the goods for export to the customs
territory of the Republic of Lithuania;G/VAL/N/1/LTU/1
Page 6
d) the value of any part of the proceeds of any subsequent resale, use or other disposal of the
imported goods that accrues directly or indirectly to the seller;
e) transport or insurance costs  of the imported goods (including loading and  handling charges
associated with the transport of the importe d goods) incurred  up to the place of their
introduction into the customs territory of the Republic of Lithuania.
2. Additions referred to in this Article shall be made to the price actually paid or payable only on
the basis of the objective and quantifiable data
3. No other additions shall be made to the price actually paid or payable  in determining the
customs value except as provided in this Article.
4. In this Chapter the term “buying commissions” shall mean fees paid by an importer to his
agent for the service of representing him in the purchase of the goods being valued for customs
purposes.
Article 34. Costs not included in the customs value of goods
Provided they are not included in the price actually paid or payable for the imported goods,
the following, separately shown, expenses shall not be included in the customs value of goods:
a) charges for the transportation of goods incurred after their arrival to the customs territory of
the Republic of Lithuania;
b) charges for construction, erection, assembly, maintenance or technical assistance undertaken
after importation of the industrial plant, machinery, equipment or similar items;
c) interest charges under a financing arrangement entered into by the buyer and relating to the
purchase of the imported goods, irrespective of whether the finance is provided by the seller
or another person. The financing arrangement has to be made in writing and the buyer, where
required, must be able to demonstrate that:
i) the goods are actually sold at the price declared as the price actually paid or payable;
ii) the claimed rate of interest does not exceed the level for such transactions prevailing
in the country at the time when the finance was provided;
iii) charges for the right to reproduce imported goods in the Republic of Lithuania;
iv) buying commissions;
v) import duties or other charges payable  in the Republic of Lithuania when importing
or selling certain goods.
Article 35. Determination of the customs value of carrier media for use in  data processing
equipment and bearing data or instruction
The customs value of carrier media for use in data processing equipment and bearing data or
instructions shall be determined in accordance with the rules laid down by the legal acts governing the
application of the present Code.
Article 36. Conversion of costs expressed in foreign currency
Where costs used to determine the customs value of goods are expressed in foreign currency,
they shall be converted to litas in accordance with the official rate of exchange established by the
Bank  of Lithuania. Where the official exchange rate of certain foreign currency has not beenG/VAL/N/1/LTU/1
Page 7
established, the costs shall be converted  to litas pursuant to the procedure laid down by the legal acts
governing the application of the present Code.
Article 37. Aplication of other provisions governing valuation of goods for customs
purposes
1. n determining the customs value of goods released into free circulation after being assigned a
different customs-approved treatment or use, the provisions of this Chapter shall apply taking into
consideration the provisions of the present Code and other legal acts governing the customs valuation
of the said goods.
2. he customs value of perishable goods delivered under consignment contracts, may, at the
request of the declarant, be determined under a simplified procedure established by the legal acts
governing the application of the present Code.G/VAL/N/1/LTU/1
Page 8
CUSTOMS CODE OF THE REPUBLIC OF LITHUANIA
18 April 1996  No I - 1292
Vilnius
/exerpt/
TITLE IX
APPEALS
CHAPTER XXII
APPEALS
Article 226. The right to appeal against decisions taken by the customs authorities
Any person has the right to appeal against decisions taken by the customs authorities which
relate to the application of this Code, and also of other laws assigned under the competence of
customs, and other legal acts, and which concern directly such person. The appeal must be lodged notlater than in a period of 3 months from the date on which the relevant decision taken by the customs
authorities was communicated to the person concerned. The time limits for the lodging of an appeal in
respect to paid or recovered import and export duties and taxes which were not legally owed are
determined by the Customs Tariffs Law and other tax laws.
Article 227. The right to lodge an appeal in resp ect of absence of a decision by the customs
authorities
Any person, who has applied to the customs authorities for a decision to be taken,  relating to
the application of this Code, and also of other laws within the competence of customs, and other legalacts, and has not obtained a ruling on that request within the period prescribed in Article 4(2) of this
Code, has the right to lodge an appeal. The appeal may be lodged not later than within 30 days from
the expiration of the prescribed period.
Article 228. The customs office to which an appeal is lodged
The appeals referred to in Articles 226 and 227 of this Code must be lodged to the regional
customs office, by which the relevant decision has been taken (or not taken),  relating to the
application of this Code, and also of other laws within the customs competence, and other legal acts.
The appeals against the decisions taken (or not taken)  by the Customs Department  must be lodged to
the Customs Department.
Article 229. Lodging of an appeal to the Customs Department or to the court
The person who has lodged the appeal referred to in Articles 226 or 227 to the regional
customs office, and which has not been examined or has not been implemented within the period
prescribed in the legal acts governing the application of this Code, has the right, within 1 month fromthe expiry of the period prescribed, to appeal against the decision taken or not taken by the regional
customs office to the Customs Department or to the court. If the appeal lodged is not examined by the
Customs Department or the decision taken by the regional customs office remains valid, an appeal
against this decision or no decision taken may be lodged to the court. An appeal against the decision
taken or not taken by the Customs Department may also be lodged to the court.G/VAL/N/1/LTU/1
Page 9
Article 230. Validity of a decision taken by the customs authorities against which an appeal is
lodged
The lodging of an appeal by itself does not suspend and cancel the decision taken by the
customs authorities.
The customs authorities have the right suspend implementation of the decision taken in whole
or in part where they have good reason to believe that this decision is inconsistent with the provisions
laid down in this Code, and other laws under the competence of customs, and other legal acts, or that
because of this decision irreparable damage is to be feared for the person concerned.
Article 231. Suspension of the implementation of the decision taken by the customs
authorities which has the effect of causing import or export duties and (or) taxes to be charged
Where an appeal has been lodged against the decision taken by the customs authorities which
has the effect of causing import or export duties and (or) taxes to be charged,  implementation of that
decision may be suspended, when the debtor provides a security. Such security shall not be requiredwhere, in accordance with the procedure laid down in the legal acts governing the application of this
Code, the customs authorities acknowledge that such  a requirement would be likely, owing to the
debtor’s circumstances, to cause serious economic or social difficulties.
Article 232. Cases when a person has no right to lodge an appeal
A person has no right to lodge an appeal, if the customs authorities, following laws and taking
a decision, incriminate the criminal acts in the person’s actions and the investigation of the case is
passed over to other state institutions. If the specified state institutions do not identify the criminal
acts in the actions of the person in question, he has the right to lodge an appeal in accordance with the
procedure laid down in this Code.
Article 233. Examination of appeals
Appeals are examined by the customs authorities in accordance with the procedure laid down
in the legal acts governing the application of this Code.G/VAL/N/1/LTU/1
Page 10
R E S O L U T I O N  No 1224
ON PARTIAL AMENDMENT TO  RESOLUTION NO 748 “ON THE APPROVAL OF THE
PROCEDURE FOR THE CUSTOMS VALUATION OF GOODS” ADOPTED BY THE
GOVERNMENT OF THE REPUBLIC OF LITHUANIA ON 9 JUNE 1999
16 October 2001
Vilnius
The Government of the Republic of Lithuania
h a s  r e s o l v e d:
To amend partially Resolution No 748 “On the Approval of the Procedure for the Customs
Valuation of Goods” adopted by the Government of the Republic of Lithuania on 9 June 2001
(Official Gazette No 52-1686, 1999):
1. To lay down paragraphs 2.1. and 2.2. as follows:„2.1. in determining the customs value of goods, transaction values of identical or similar goods shall
not be taken into consideration where the customs value of said goods  is verified additionally
(including the cases in which said values are verified by means of carrying out inspections on the
importer’s economic and commercial activities, entry records of those activities and financialaccounting relating with customs procedures effected by him);
2.2. where, pursuant to the methodology laid  down by the Customs Department under the
Ministry of Finance for the control of the customs valuation of goods, it is acknowledged that there
are grounds to believe that the declared value of goods has been fraudulently reduced (the declaredtransaction value is low in comparison to the reference prices established by the Customs Department
under the Ministry of Finance for import goods and (or) transaction values of identical or similar
goods; the buyers and (or) sellers of the goods do not hold the status of the economic entity; the goods
have been acquired from a company registered in a country or zone where preferential duty tariff
arrangements apply;  no transport or insurance costs or other necessary particulars have been
indicated in the documents, the particulars of the different documents are not consistent, the
documents have been subject to corrections; it has been established that the goods, prior to the lodgingof the declaration  presenting the goods for the procedure of the release into free circulation, have
been resold and their transaction value indicated in said declaration  was lower than the previous
selling transaction or transactions of the same goods) and the declarant does not furnish information
requested by customs authorities in order to substantiate the veracity of the declared transaction,
customs authorities shall make a decision stating that the customs value of goods must be verifiedadditionally or, pursuant to paragraph 59 of the Procedure for the Customs Valuation of Goods,
approved by the present Resolution, shall assess the customs value of goods without any additional
verification. Where the customs value of goods must be verified additionally, the goods shall be
released into free circulation only after the declarant presents a guarantee of the amount equivalent to
the possible largest amount of the customs debt established by customs authorities. In determining thecustoms value of goods, reference prices of import goods referred to in this paragraph may not be
taken into consideration “.
2. To supplement said Resolution with the following paragraph 2.7:
„2.7. in applying the Procedure for the Customs Valuation of Goods approved by the said
Resolution, customs authorities shall refer to the decisions of the Customs Valuation Committee of
the World Trade Organization, recommendations of the World Customs Organization, rulings,G/VAL/N/1/LTU/1
Page 11
findings, explanations, advice, comments and materials of the studies effected by the Customs
Valuation Technical Committee of the World Customs Organization“.
3. To lay down paragraph  3 as follows:
„3. To instruct the Department of Statistics under the Government of the Republic of Lithuania,
in accordance with the procedure agreed on with the Customs Department under the Ministry of
Finance, to provide data to the said Department on the general profitability of the activities of
economic entities according to the classes of the Register for Economic Activities“.
4. In the Procedure for the Customs Valuation of Goods approved by the said Resolution:
4.1. to lay down paragraph 13.2 as follows:
„13.2. or the value of the transaction concluded in the customs territory of the Republic of
Lithuania (for example, in the case of the sale of  goods in a customs warehouse, free warehouse or
free economic zone) prior to the release of the goods into free circulation “;
4.2. to lay down paragraph 21 as follows:
„21. If imported or identical, or similar goods are sold in the customs territory of the Republic
of Lithuania in the same state as imported subjec t to subparagraph 3 of paragraph 2 of Article 31 of
the Customs Code (deductive method), consideration shall be taken of that value referred to in that
subparagraph:
21.1. which was the unit value of the goods sold at the same time or approximately the same time
when the goods, the customs value of which is to be determined, were imported and from which thefollowing costs shall be deducted:
21.1.1. the commission usually paid or due to be paid under the contract, or the average profit and
general selling costs (including direct or indirect marketing costs) relating to the selling of the goods
of the same class and kind  in the customs territory of the Republic of Lithuania. „Profit and general
costs“ shall mean one of the amounts deducted from the value of good. Such deducted costs are to be
determined on the basis of information supplied by the declarant, with the exception of cases wherethe data supplied by him do not conform to the data indicated while selling the goods in the Republic
of Lithuania which are of the same class or kind as the goods to be valued. If the data supplied by the
declarant do not conform to such indicated data, the amount of the profit and general costs may be
determined on the basis of the relevant information (statistical data, other customs-posessed data)
suplied not by the declarant. Where the amount of the commission or the usual profit and generalcosts is determined in accordance with this subparagraph, the decision whether certain goods are of
the same class or kind as other goods has to be taken on a case-by-case basis taking into account  the
circumstances pertaining to such a case. Selling cases, about  which it is possible to obtain the
necessary information, of the least assortment of goods including the goods to be valued and some
other goods shall be examined. Pursuant to this subparagraph, the goods of the same class and kindmay be imported from the same country as the goods to be valued or from another country;
21.1.2. the usual transport, insurance, loading costs and related costs incurred in the customs
territory of the Republic of Lithuania where they have not been included in the general selling costs;
21.1.3. import duties and other charges paid against importation or sale of the goods of the
same class or kind in the customs territory of the Republic of Lithuania;G/VAL/N/1/LTU/1
Page 12
21.2. which was the unit price of goods sold on the most recent day following the importation
of import goods to be valued (not exceeding the prescribed period of 90 days) where neither imported
nor identical nor similar goods were sold at the same or approximately the same time when the goods
to be valued were imported. The most recent day referr ed to in this subparagraph  shall be regarded to
be the day before which the quantity of imported or identical or similar goods sufficient for thedetermination of the unit price of goods was sold. Pursuant to this subparagraph, the costs referred to
in subparagraphs 21.1.1–21.1.3 of the present Procedure shall be also deducted from the unit price of
goods “;
4.3. to lay down paragraph  51 as follows:
„51. The customs value of goods and its elements shall be declared by producing the
declaration of customs value of goods. The form and manner of completion of this declaration shall be
determined by the Customs Department under the Ministry of Finance. The declaration on the
customs value of goods shall be furnished together with the customs declaration (Single
Administrative Document) upon declaring the goods for the customs procedure for release into free
circulation, including release into free circulati on (re-import) of compensating products manufactured
from the goods temporarily introduced for processing. It shall not be mandatory to lodge the
declaration on the customs value where:
51.1. the customs value of the consignment of goods does not exceed 3000 litas, except the
cases where several consignments of goods are imported under the same contract;
51.2. where the goods of non-commercial or  production use (for example, aid
consignments, the property of the persons who change the place of residence or the inherited property
etc) are imported;
51.3. the goods are imported which are not subject to any import duties and taxes;
51.4. in cases provided for in paragraph 2 of Article 37 of the Customs Code, the customs
value of goods shall be determined in a simplifie d way laid down by the Government of the Republic
of Lithuania or any public institution authorised by it.
4.4. to lay down paragraph 57 as follows:
„57. When declaring the customs value of the re-exported compensating products
manufactured from the goods temporarily introduced for processing, the value of raw materials and
materials used for the manufacturing of all these products (including those processed under the
contract against payment to the person processing them of processing costs alone) and other costsmust be included in it.
The customs value of compensating products released into free circulation or placed for
discharge of other customs approved treatment or use referred to in Article 119 of the Customs Code
shall, upon the request of the operator of the inward processing procedure, be deemed to be the value,which has been determined pursuant to this Procedure, of compensating products, but not of the raw
materials and materials and other costs “;
4.5. to supplement the said Procedure with the following paragraph 60:
„60. Customs decisions taken pursuant  to this Procedure may be  appealed against under the
arrangements laid down in the Customs Code “.
Prime Minister Algirdas Brazauskas Minister of Finance Dalia Grybauskait ėG/VAL/N/1/LTU/1
Page 13
RESOLUTION  No 748
ON THE APPROVAL OF THE PROCEDURE FOR
THE CUSTOMS VALUATION OF GOODS
9 June 1999
Vilnius
Pursuant to Chapter VI and Article 234 of the Customs Code of the Republic of Lithuania
(Official Gazette No 52-1239, 1996), the Agreement on the Implementation of Article VII of the
General Agreement on Tariffs and Trade (GATT,  1994) and the Commission Regulation (EEC) No
2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC)
No 2913/92 establishing the Community Customs Code, the Government of the Republic of Lithuania
h a s  r e s o l v e d:
1. To approve the Procedure on Customs Valuation of Goods (appended).2. To establish that:2.1. in determining the customs value of goods, the customs value of identical or the like goods
shall not be taken into consideration where the imported identical or the like goods brought in bypassenger means of transport (regular and charter air flights, passenger trains, buses, cars, or
passenger-cargo vehicles) form part of mixed consignments imported by natural persons, are resold in
large quantities to natural persons, or have been bought retail;
2.2. if there are grounds to believe that the declared value of import goods has been fraudulently
reduced (the declared value is less than the reference prices on import goods fixed by the Customs
Department under the Ministry of Finance or (when such prices have not been fixed) differs
significantly from the selling price of the like goods on the domestic market, the payment for the
goods has been made in cash, the goods have been bought retail, the buyers and (or) sellers of the
goods are natural persons, the goods have been purchased from a company registered in a country or
zone where preferential duty tariff arrangements apply, the invoice has not been marked by the
customs authorities of the country of export, no e xport customs declaration or copy thereof has been
submitted, no transport or insurance costs or other necessary particulars have been indicated in the
documents, the particulars of the different documents are not consistent, the documents bear
corrections, the goods are non-factory packed etc), the customs officer shall put a stamp on the import
declaration bearing an inscription or write a note on it that the customs value declared should be
additionally verified and may be assessed repeatedly on the basis of other methods of customsvaluation (except for the transaction value method).  In that case, it is mandatory to provide a
guarantee equivalent to the amount of import duties and taxes (excluding the import duties and taxes
already paid) which might be applied to the imported goods assessed on the basis of the reference
prices or, where such prices have not been fixed, on the basis of the customs data and in accordance
with Article 32 of the Customs Code of the Republic  of Lithuania (hereinafter referred to as the
Customs Code), if no other methods of customs valuation can be applied. If the declarant does not
submit any guarantee or is not authorised to submit it, and if no other methods of customs valuation
can be applied, the customs authorities may decide to determine the customs value of the goods
without any additional examination on the basis of the data available to the customs authorities and in
accordance with Article 32 of the Customs Code;
2.3. the Customs Department under the Ministry of Finance shall notify the State Tax Inspectorate
under the Ministry of Finance and (or) the Tax Police Department under the Ministry of Internal
Affairs as well as other state institutions concerned of the cases where there are sufficient grounds toG/VAL/N/1/LTU/1
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believe that the customs value of imported or exported goods has been fraudulently reduced (or
increased) and additional investigation by the said in stitutions is needed. The said state institutions
shall inform the Customs Department under the Ministry of Finance about the results of investigations
carried out;
2.4. in applying transaction value methods of identical and the like goods and Article 32 of the
Customs Code, the customs authorities shall refer to the data on the customs value of goods
accumulated in the database on the customs valuation of goods at the Customs Department under the
Ministry of Finance. Where such data is used by the customs offices, an excerpt related to the
previously imported goods whose customs value is taken as a reference value shall be taken from the
database providing for the number and date of the customs declaration and other particulars necessary
for determining the customs value of the imported goods.  The excerpt must be appended to thecustoms declaration being made and signed by the examining customs officer. The formalities related
to the procedure of the selection of data from the database, use made of them and decision to
determine the customs value of goods on the basis of such data shall be laid down by the Customs
Department under the Ministry of Finance;
2.5. pending the approval of the catalogues of the prices of vehicles specified in Paragraph 55 of
the Procedure of Customs Valuation of Goods and introduction of instructions on their use for the
purpose of customs valuation of goods, the average import prices on imported vehicles established by
the State Competition and Consumer Protection Office under the Government of the Republic of
Lithuania shall be used instead, taking into consideration the depreciation of the vehicles;
2.6. in accordance with Article VI of the Customs Code and the present Procedure, the Customs
Department under the Ministry of Finance shall draft the methodology for determining the customs
value of goods.
3. To instruct the Department of Statistics under the Government of the Republic of Lithuania:
3.1. in accordance with a procedure approved by the Customs Department under the Ministry of
Finance, to provide data to the aforesaid Department on the general profitability of economic entities
according to the types of the Register of Types of Economic Activities;
3.2. to provide to the Customs Department under the Ministry of Finance data on the average
proceeds received by economic entities from international carriage of goods by land, air and sea
transport.
4. To declare invalid from 2 January 2000:
4.1. Resolution No 897 “On the Approval of the Provisional Procedure of Customs Valuation of
Goods” of the Government of the Republic of Lithuania of 11 August 1997 (Official Gazette No
76-1957, 1997);
4.2. Paragraph 2 of Resolution No 1511 of the Government of the Republic of Lithuania of 31
December 1997 “On Partial Amendments to Government Resolution No 751 of 25 June 1996,
Resolution No 897 of 11 August 1997, and Resolution No 1022 of 18 September 1997” (Official
Gazette No 3-59, 1998);
4.3. Resolution No 747 of the Government of th e Republic of Lithuania of 9 June 1999 “On
Partial Amendments to Resolution No 897 of the Government of the Republic of Lithuania of 11
August 1997 On the Approval of the Provisional Procedure of the Customs Valuation of Goods”G/VAL/N/1/LTU/1
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5. This Resolution shall come into force on 2 January 2000.
Acting Minister of Social Security and Labour
Acting Prime Minister Irena Degutien ė
Acting Minister of Finance Algirdas ŠemetaG/VAL/N/1/LTU/1
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APPROVED
by Resolution No 748
of 9 June 1999
of the Government of theRepublic of Lithuania
PROCEDURE OF THE CUSTOMS VALUATION OF GOODS
I. GENERAL PROVISIONS
1. This procedure governs the implementation of the provisions of Article VI of the Customs
Code of the Republic of Lithuania (hereinafter referred to as the Customs Code) and other provisions
related to the customs valuation of goods, and application of the Customs Tariff of the Republic of
Lithuania, other import and export duties, as well as import and export prohibitions and restrictions
related to the customs value of goods and laid down by laws and other legal acts of the Republic ofLithuania.
2. For the purpose of this Procedure the following definitions shall be used:
produced goods shall mean goods grown, mined or otherwise obtained or manufactured;
identical goods shall  mean goods produced in the same country and identical in all other respects,
including their physical characteristics, quality and reputation on the market. Minor differences in
appearance shall not preclude goods otherwise conforming to the definition from being regarded as
identical;
the like goods shall mean goods produced in the same country which, although not identical
in all respects, have similar characteristics, are manufactured from similar materials, can perform the
same functions and be commercially interchangeable. The quality of the goods, their reputation on the
market, and trademarks of goods and services are among the factors to be considered in determining
whether the goods may be considered as the like goods;
goods of the same class or type  shall mean goods which fall within the same group or
category of goods, and goods produced in a particular industry or sector. These goods shall includeidentical and similar goods;
generally accepted accounting principles shall mean the recognised consensus or substantial
authoritative support within a country at a particular time as to which economic resources and
obligations should be recorded as assets and liabilities, which changes in assets and liabilities shouldbe recorded, how the assets and liabilities and changes in them should be calculated, what information
should be disclosed and how it should be disclosed, and which financial statements should be
prepared and submitted. These standards may be broad guidelines of general application as well as
detailed practical instructions and procedures.
3. Goods the manufacturing of which comprises engineering and planning works, artwork, and
design works, including sketches and drawings, not estimated in accordance with Article 33 (1) (2)
(d), shall not be considered identical or similar goods because the aforesaid works have been carried
out in the customs territory of the Republic of Lithuania.
II. APPLICATION OF THE TRANSCATION VALUE METHOD
4. The transaction value determined pursuant to Article 30 of the Customs Code shall be
regarded as the customs value of the imported goods. The price actually paid or payable referred to inG/VAL/N/1/LTU/1
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paragraph 1 of the present Article shall be considered the price of the imported goods. The flow of
dividends or other payments from the buyer to the seller that do not relate to the imported goods are
not part of the customs value.
5. If at the time of the customs valuation of goods the payment for the goods has not yet been
made, the basis for the transaction value method shall usually be the amount which is due according
to the transaction documents on a specified date.
6. In applying paragraph 1 of Ar ticle 30 of the Customs Code:
6.1. the seller’s requirement to the buyer not to sell or exhibit the goods prior to a fixed date
representing the beginning of a model year, as well as similar requirements, are examples ofrestrictions on the disposition or use of the goods by the buyer referred to in Article 30 (1) (1) (c) of
the Customs Code which does not substantially affect the value of the goods;
6.2. conditions or circumstances specified in paragraph 1 (2) of Article 30 whose effect on the
transaction value is impossible to be determined are considered to be present when, for example:
6.2.1. the seller establishes the price of the imported goods on condition that the buyer will also buy
other goods in specified quantities;
6.2.2. the price of the imported goods is related to the price or prices of other goods sold by the
buyer to the seller of the imported goods;
6.2.3. the price is established on the basis of a form of payment unrelated to the imported goods, e.g.
when the imported goods are semi-finished goods and the seller fixes a price which is related to the
buyer’s obligation to provide to the seller free of charge a certain amount of the finished goods;
6.3. conditions or circumstances relating to the production or marketing of the imported goods
shall not result in the rejection of the transaction value method (for example, the fact that the buyer
commissions engineering works to be carried out and drawings to be drawn up in the customs
territory of the Republic of Lithuania, shall not result in the rejection of the transaction value method).
7. The following means of establishing whether the transaction value may be regarded as the
customs value of goods shall be used:
7.1. paragraph 2 of Article 30 of the Customs Code provides that if the buyer and the seller are
related, the circumstances of the purchase and sales agreement shall be examined and the transaction
value shall be accepted as the customs value, prov ided that the relationship between the aforesaid
persons did not influence the price. The circumstances under which the purchase and sales transaction
has been carried out must be additionally examined not in all cases when the buyer and the seller are
related but only when the customs authorities have doubts about the acceptability of the declared
price. Where there are no such doubts, the declared price should be accepted as the customs value
without requesting further information from the im porter (for example, the customs administration
may have previously examined the relationship between the buyer and the seller, or it may already
have detailed information about the buyer and the seller, and on the basis of such examination or
information have decided that the relationship did not influence the price). Where the customs
administration is unable to accept the transaction value without further inquiry, it should give the
importer an opportunity to supply such further detail ed information as may be necessary to enable it
to examine the circumstances surrounding the sale. In this context the customs administration should
be prepared to examine the relevant aspects of the transaction, including the way in which the buyer
and the seller organize their commercial relations and the way in which the price in question was
arrived at, in order to determine whether the relationship influenced the price. Where it can be shownG/VAL/N/1/LTU/1
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that the buyer and the seller, considered related under the provisions of paragraph 8 of Article 30 of
the Customs Code, trade with each other as if they were not related, it is recognised that the price had
not been influenced by the relationship (e.g., if the price had been fixed in a manner consistent with
the normal pricing practices of the industry in question, or if it had been fixed in the same way as for
buyers who are not related to the seller, or if the customs administration is provided data which provesthat the price is adequate to cover all costs of production and sale and an average profit the company
received from the sales of goods of the same class or kind over a period of one year or any other
sufficiently long period of time);
7.2. paragraph 3 of Article 30 of the Customs Code provides for an opportunity for the importer to
demonstrate that the transaction value is almost iden tical with one of the ‘test’ values referred to in
subparagraphs 1-3 of Article 30 (3) of the Customs Code and accepted by the customs administration.If a comparison of the declared transaction value and the ‘test’ value gives a positive result, no
additional examination under Article 30 (2) of the Customs Code is needed concerning the influence
of the relationship between the buyer and the seller on the price of the goods. If the customs
administration has sufficient information to concl ude that one of the aforesaid comparisons would
give a positive result, the declarant is not required to prove it.  A number of factors must be taken intoconsideration in determining whether one value is al most identical with the other value. These factors
include the origin of the imported goods, the characteristics of the industry sector producing the
goods, the season when the goods are imported, and whether the difference in the values is
commercially significant. The importance of these factors may vary from case to case (for example, in
determining whether the transaction value is almost identical with the ‘test’ values laid down insubparagraphs 1-3 of Article 30 (3) of the Customs Code, a small difference in value in a case
involving one type of goods might be unacceptable, whereas a significant difference in a case
involving another type of goods might be acceptable). Therefore, the customs administration may not
apply a uniform standard such as a certain fixed percentage ratio of the different values.
8. The cases of indirect payments referred to in Article 30 (6) of the Customs Code are such
cases where, for example, the buyer fully or partly repays a loan taken by the seller. Under
paragraph 7 of the above article, any advertising of the imported goods or promotion of their sales, as
well as any other activities relating to free repair or replacement guarantees applied to the above
goods shall not be considered as indirect payment to the buyer which should be taken into account in
adjusting the customs value of the goods. Even in cases where the buyer has undertaken to carry out
such activities under a contract with the seller, such activities shall be regarded as carried out usingthe funds of the seller (i.e. they are not considered as an indirect payment to the seller).
9. For the purpose of Article 30 of the Customs Code, persons whose business relationship is
that of a sole agent, sole intermediary (distribut or) or sole concessionaire, shall be deemed to be
related only if they meet the criteria laid down in Article 30 (8) of the Customs Code. They shall bedeemed to be related because one person directly or indirectly controls the other one only when the
latter person legally or according to his subordination has to comply with restrictions imposed on his
activities by the first person or to carry out his instructions.
10. Where the goods declared under the customs procedure of import for the domestic use (free
circulation) are part of a larger quantity of the same goods purchased by the same transaction, the
price actually paid or payable shall be that price represented by the same proportion which the
quantity so declared bears to the total quantity purchased. The same rule shall apply in the case of the
loss or damage of part of a consignment being valued before entry under the customs procedure of
import for domestic use (free circulation).
11. Where the price actually paid or payable for the imported goods referred to in Article 30 (1)
of the Customs Code includes a certain amount of internal tax applicable within the country of origin
or export to the goods in question, the said amount shall not be incorporated in the customs value ofG/VAL/N/1/LTU/1
Page 19
goods provided that the declarant can produce to the customs administration the documents issued by
the customs administration or tax administration of the foreign country concerned which prove that
the goods in question have been or will be exempt from such taxes or the amount of taxes paid for
them have been or will be refunded to the buyer.
12. For the purpose of Article 30 of the Customs Code, the fact that the goods have been sold for
export to the territory of the Republic of Lithuania must be proved by lodging a customs declaration
for the customs procedure of import for the domestic use (free circulation), as well as the relevant
transaction and transport documents (original copies).
13. If the goods prior to the determination of their customs value are subject to resale or
successive resales, the following values based on appropriate documents shall be taken intoconsideration for the purposes of the customs valuation of such goods:
13.1. either the value of the last transaction concerned under which the goods have been imported
into the customs territory of the Republic of Lithuania;
13.2. or the value of the transaction made in the customs territory of the Republic of Lithuania (for
example, in the case of sale of the goods in a customs warehouse, free customs warehouse or free
economic zone) before the release of the goods for the domestic use (free circulation).
14. Under paragraph 13.1. of the present Procedure, the declarant, who declares the value of the
sales transaction of goods imported into the customs territory of the Republic of Lithuania when it is
not the value of the last transaction, shall have to demonstrate to the satisfaction of the customs
administration that the goods have been exported to the customs territory of the Republic of Lithuania
after the transaction referred to by the declarant had been made.
15.  If goods within the period between their sale and furnishing of the customs declaration for
customs procedure of import for the domestic use have been used abroad and have depreciated, the
transaction value method at the declarant’s request shall not be applied.
16. The parties to the transaction of the sale of goods for importation into the customs territory of
the Republic of Lithuania are as follows: the seller - foreign legal or natural person; and the buyer -
legal or natural person of the Republic of Lithuania. No any other requirements shall be applied to theparties of the transaction.
17. If, for the purpose of Article 30 (1) (2) of the Customs Code, it is established that certain
conditions or circumstances have influenced the sale of goods or their price, and if it is possible to
establish their impact on the value of the transactio n, such impact shall be regarded as the buyer’s
indirect payment to the seller comprising part of the amount actually paid or payable for the imported
goods, with the exception of the cases where the aforesaid conditions and circumstances are related
to:
17.1. the activities referred to Article 30 (7) of the Customs Code;17.2 the costs which have to be added pursuant to Article 33 of the Customs Code to the price
actually paid or payable.
III. APPLICATION OF OTHER METHODS OF CUSTOMS VALUATION
18. For the purposes of Article 31 (2) (1) of the Customs Code (in applying the transaction value
method of identical goods):G/VAL/N/1/LTU/1
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18.1. the customs value shall be determined on the basis of the transaction value of identical goods.
This transaction must be made at the same commercial level, and the quantity of the goods sold
should be approximately the same as the amount of goods whose customs value must be determined.
Where no such sale can be found, the transaction value of identical goods sold at a different
commercial level and/or in different quantities shall be used. In this case the customs value of goodsmust be adjusted taking into account the differences between the commercial levels or quantity,
provided such adjustment can be made on the basis of objective evidence which is sufficient to justify
the adjustment and the degree of an increase or decrease in the customs value. The expression
“and/or” used in this paragraph enables to approach the different cases of purchase and sales
transactions in a more flexible way and make the necessary adjustments under the conditions referred
to in point 20.1. of the present Procedure;
18.2. if the transaction value includes costs and charges referred to in Article 33 (1) (5) of the
Customs Code, the customs value of goods must be adjusted taking into account significant
differences in such costs and charges between the imported goods an the identical goods in question
arising from differences in distances and types of transport;
18.3. if, in applying the transaction value method of identical goods, more than one transaction
value of identical goods is found, the lowest value shall be used for determining the customs value of
the imported goods;
18.4. in applying the transaction value method of the identical goods, a transaction value for goods
produced by a different person shall be taken into account only when no transaction value can be
found under which the goods sold and imported were produced by the same person;
18.5. the transaction value of identical imported goods is a customs value of the goods fixed in
accordance with the provisions of Article 30 of the Customs Code. If necessary, it can be adjustedpursuant to points 18.1. and 18.2. of the present Procedure.
19. For the purpose of Article 31 (2) (2) of the Customs Code (application of the transaction
value method of similar goods):
19.1. the customs value shall be determined on the basis of the transaction value of similar goods.
This transaction must be made at the same commercial level, and the quantity of the goods soldshould be approximately the same as the amount of goods whose customs value must be determined.
Where no such sale can be found, the transaction value of similar goods sold at a different commercial
level and/or in different quantities shall be used. In this case the customs value of goods must be
adjusted taking into account the differences betwee n the commercial levels or quantity, provided such
adjustment can be made on the basis of objective evidence which is sufficient to justify the adjustmentand the degree of an increase or decrease in the customs value. The expression “and/or” used in this
paragraph enables to approach the different cases of purchase and sales transactions in a more flexible
way and make the necessary adjustments under the conditions referred to in point 20.1. of the present
Procedure;
19.2. if the transaction value includes costs and charges referred to in Article 33 (1) (5) of the
Customs Code, the customs value of goods must be adjusted taking into account significant
differences in such costs and charges between the imported goods and the similar goods in question
arising from differences in distances and types of transport;
19.3. if, in applying the transaction value method of similar goods, more than one transaction value
of similar goods is found, the lowest value shall be used for determining the customs value of the
imported goods;G/VAL/N/1/LTU/1
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19.4. in applying the transaction value method of similar goods, a transaction value for goods
produced by a different person shall be taken into account only when no transaction value can be
found under which the goods sold and imported were produced by the same person;
19.5. the transaction value of similar imported goods is a customs value of the goods fixed in
accordance with the provisions of Article 30 of the Customs Code. If necessary, it can be adjusted
pursuant to points 19.1. and 19.2. of the present Procedure.
20. For the purpose of Article 31 (2) (1 and 2) of the Customs Code:20.1. where possible, the customs administration shall refer to the cases of sale of identical or
similar goods (usually at the same commercial level and in approximately the same quantities as thegoods being valued).  If no such cases can be found, sales of identical or similar goods that take place
under any of the following three conditions should be used as a reference:
20.1.1. a sale at the same commercial level but in different quantities;
20.1.2. a sale at a different commercial level but in approximately the same quantities;
20.1.3. a sale at a different commercial level and in different quantities;20.2. If a sale is found which meets any of the three conditions referred to in points 20.1.1. to
20.1.3 , the necessary adjustments are made in respect of:
20.2.1. the quantity factors only;20.2.2. the commercial level factors only;20.2.3.  both commercial level and quantity factors;20.3. adjustments due to the different commercial levels or different quantities, irrespective of
whether they result in an increase or a decrease in the value of goods, may be made only on the basis
of reliable evidence which would substantiate the necessity and the degree of such adjustments. Such
evidence may comprise e.g. valid price lists with prices of goods fixed according to differentcommercial levels or different quantities of goods. However, in the absence of such reliable evidence
the customs value of goods pursuant to points 1 and 2 of Article 31 (2) of the Customs Code shall not
be determined.
21. If the imported identical or similar goods are sold in the customs territory of the Republic of
Lithuania in an unaltered state, the unit value of goods referred to in Article 31 (2) (3) of the Customs
Code shall form the basis for the application of the deductive method referred to in the same
subparagraph of Article 31. The following costs and charges are deducted from that unit price:
21.1. the commission usually paid or due according to the agreement, or the average profit and
general selling expenses (including direct and indirect marketing costs) related to sales of goods of the
same class and kind in the territory of the Republic of Lithuania. The term “profit and general selling
expenses” shall mean one of the amounts deducted from the value of goods. Such deducted costs are
to be determined on the basis of information supplied by the declarant unless his figures are
inconsistent with those usually obtained in sales in  the Republic of Lithuania of goods of the same
class or kind as the goods being valued. If the fi gures supplied by the declarant do not comply with
those obtained the amount for profit and general expenses shall be based upon the relevant
information other than that supplied by the declarant. When the amount of the commission or the
usual profit or general expenses is determined in accordance with the provisions of this subparagraph,G/VAL/N/1/LTU/1
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the decision whether certain goods are of the same class or kind as other goods must be determined on
a case-by-case basis taking into account the circumstances involved. Sales of the narrowest range of
goods, which includes the goods being valued and certain other goods, for which the necessary
information can be provided, should be examined. For the purpose of this subparagraph, goods of the
same class or kind must be imported from the same country as the goods being valued, or from anyother country;
21.2.  the usual costs of transport and insurance, loading costs and costs related to them which have
been incurred in the customs territory of the Republic of Lithuania if they have not been included in
the general selling expenses;
21.3. import duties and other charges paid when goods of the same class or kind are imported into
or sold in the customs territory of the Republic of Lithuania.
22. If neither the imported goods nor similar imported goods are sold in the customs territory of
the Republic of Lithuania in an unaltered state, then, if the importer so requests, the customs value
shall be based on the unit price – the amount paid or payable - at which the imported goods, afterfurther processing, are sold in the greatest aggregate quantity to persons in the customs territory of the
Republic of Lithuania who are not related to the persons from whom they buy such goods, taking into
account the value added by such processing and the deductions provided for in paragraph 21 of the
present procedure, if the relevant conditions are observed (each situation of such type must be
considered on a case-by-case basis):
22.1. the value added by further processing shall be deducted only on the basis of objective and
quantifiable data relating to the cost of such work. Calculations shall be made on the basis of methods
of calculating the costs, other calculations, estimates and other accepted industry practices;
22.2. the aforesaid method of customs valuation shall not be applicable when, as a result of further
processing, the imported goods lose their identity, except for the cases where, although the identity of
the imported goods is lost, the value added by the processing can be determined precisely and without
difficulty;
22.3. the aforesaid method shall not be applicable where the imported goods maintain their identity
but form such a minor element in the goods sold in the Republic of Lithuania that the use of thisvaluation method would be unjustified.
23. For the purposes of paragraphs 21 and 22 the unit price shall mean the price paid or payable
at which the greatest aggregate quantity is sold in sales in the customs territory of the Republic of
Lithuania to persons who are not related to the sellers at the first commercial level after importation ofgoods at which such sales take place.
No transaction value of goods in a sale in the customs territory of the Republic of Lithuania
which have been made by reason of sales of goods to persons who supply directly or indirectly free of
charge or at reduced cost for use in connection with the production and sale for export of the goods orservices referred to in subparagraph 2 of paragraph 1 of Article 33 of the Customs Code shall not be
applicable in determining the unit price.
24. For the purposes of Article 31 (2) (4) of the Customs Code (in applying the computed value
method):
24.1. the customs authorities may not require or compel any natural or legal person established
abroad to produce for examination, or to allow access to, any account or other record for the purposes
of determining this value. Therefore, it shall be usually determined on the basis of information whichG/VAL/N/1/LTU/1
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may be obtained without difficulty in the Republic of Lithuania, excluding instances of the voluntary
supply of information by the producer of the goods. In order to examine the data on the production
expenses of goods to be valued and other information obtained from outside the territory of the
Republic of Lithuania, the customs authorities with the producer’s consent may verify this
information abroad, provided that such authoritie s give advance notice to the customs authorities of
the country in question and the latter do not object to the investigation. Taking into account the fact
that in most cases the producer of the goods will be outside the jurisdiction of the authorities of the
Republic of Lithuania, the computed value method will generally be limited to those cases where the
buyer and the seller are related, and the producer is prepared to supply to the customs authorities of
the Republic of Lithuania the necessary costings and to provide facilities for any subsequent
verification which may be necessary;
24.2. the expenses and value referred to in Article 31 (2) (4) of the Customs Code shall include the
costs referred to in indents “a” and “b” of Article 33 (1) (1) of the Customs Code, also the value duly
apportioned, of any product or service which have been supplied directly or indirectly, free of charge
or at reduced cost for use in connection with the production of the imported goods and specified in
Article 33 (1) (2) of the Customs Code, corresponding to the quantity of the imported goods. Theaforesaid expenses shall also include the value of works performed in the customs territory of the
Republic of Lithuania and specified in indent “d” of Article 33 (1) (2) of the Customs Code which are
paid for by the producer;
24.3. the value of the expenses referred to in inde nt ‘b’ of Article 31 (2) (4) of the Customs Code
shall be determined on the basis of information related to the production of goods being valued and
supplied by or on behalf of the producer. It must be based on the accounting documents of the
producer if the accounting practices of the producer are in line with the generally accepted accounting
principles of the country where the goods have been produced;
24.4. the profit and general expenses referred to in indent ‘b’ of Article 31 (2) (4) of the Customs
Code shall be determined on the basis of information supplied by or on behalf of the producer of
goods unless his figures are inconsistent with those usually reflected in sales of goods of the same
class or kind as the goods being valued which are manufactured by producers in the country of
exportation for export to the Republic of Lithuania;
24.5. all direct and indirect general expenses related to the production of goods and their sale for
export and not referred to in indent ‘a’ of Article 31 (2) (4) of the Customs Code shall be added to the
general expenses referred to in indent ‘b’ of Article 31 (2) (4) of the Customs Code. The amount of
profit and general expenses has to be taken as a whole, since in any particular case, the producer’s
profit figure is low and his general expenses taken together may nevertheless be consistent with that
usually reflected in sales of goods of the same class or kind (for example, if a product were beinglaunched in the Republic of Lithuania and the producer accepted a nil or low profit to offset high
general expenses associated with the launch.) Where the producer can demonstrate that he is taking a
low profit on his sales of the imported goods because of particular commercial circumstances, his
actual profit figures should be taken into account provided that he has valid commercial reasons to
justify them and his pricing policy reflects usual pricing policies in the branch of industry concerned(for example where the producers have been forced to lower prices temporarily because of an
unreasonable drop in demand, or where they sell goods to complement a range of goods being
produced in the Republic of Lithuania and accept a low profit to maintain competitiveness. Where the
producer’s own figures for profit and general expenses are not consistent with those usually reflected
in sales of goods of the same class or kind as the goods being valued which are made by producers inthe country of exportation for export to the Republic of Lithuania, the amount for profit and general
expense s may be based upon relevant information other than that supplied by or on behalf of the
producer of the goods;G/VAL/N/1/LTU/1
Page 24
24.6. whether certain goods are of the same class or kind as other goods must be determined on a
case-by-case basis with reference to the circumstances involved. In determining the usual profits and
general expenses, sales of the narrowest group or range of goods, which includes the goods being
valued, for which the necessary information can be provided, should be examined. For the purposes of
the computed value method, the goods of the same class or kind must be from the same country as thegoods being valued;
24.7. no cost or value of the elements referred to in Article 31(2) (4) of the Customs Code shall be
counted twice in determining the computed value;
24.8. where information other than that supplied by or on behalf of the producer is used for the
purposes of determining a computed value, the custom s authorities shall inform the declarant, if the
latter so requests, of the source of such information, the data used and the calculations based upon
such data, without prejudice to the restrictions referred to in Article 8 of the Customs Code (for
example, where the calculations of their part have been made on the basis of the data supplied
producer of the similar goods).
25. Customs values determined under the provisions of Article 32 (1) of the Customs Code
should, to the greatest extent possible, is based on previously determined customs values. In applying
these provisions, the same methods of customs valu ation employed under the provisions of Article 30
and Article 31(2) of the Customs Code, should be used. But where these methods are used in
accordance with the provisions of Article 32 (1) of the Customs Code, a reasonable flexibility in theapplication of such methods shall be allowed, for example:
25.1. in the case of the importation of identical goods, the requirement that the identical goods
should be exported at or about the same time as the goods being valued could be flexibly interpreted;
identical imported goods produced in a country other than the country of exportation of the goodsbeing valued could be the basis for customs valuation; customs values of identical imported goods
already determined under the provisions of Article 31 (2) (3 and 4) of the Customs Code could be
used;
25.2. in the case of the importation of similar goods, the requirement that the similar goods should
be exported at or about the same time as the goods being valued could be flexibly interpreted; similar
imported goods produced in a country other than the country of exportation of the goods being valuedcould be the basis for customs valuation; customs values of similar imported goods already
determined under the provisions of Article 31 (2) (3 and 4) of the Customs Code could be used;
25.3. in applying the deductive method, the requirement that the goods shall have been sold in the
condition as imported in paragraph 21 of the present procedure, also the requirement concerning theperiod of 90 days, could be flexibly interpreted.
IV. CALCULATION OF THE COSTS AND CHARGES WHICH, IN ACCORDANCE
WITH THE TRANSACTION VALUE METHOD, SHALL BE ADDED TO THE PRICE
ACTUALLY PAID OR PAYABLE FOR THE IMPORTED GOODS
26. Where the containers of the same capacity referred to in indent “b’ of Article 33 (1) (1) of the
Customs Code are used repeatedly in importing th e goods concerned, their customs value, at the
request of the declarant, may be equally apportioned in respect of the whole quantity of goods
supplied therein.
27. For the purposes of the provisions of indent “b’ of Article 33 (1) (2) of the Customs Code:G/VAL/N/1/LTU/1
Page 25
27.1. in order to apportion the elements of the customs value referred to in this subparagraph to the
imported goods, the value of the elements themselves and the way in which that value is to be
apportioned to the imported goods must be determined. The apportionment of these elements should
be made in a reasonable manner appropriate to the circumstances and in accordance with generally
accepted accounting principles;
27.2. if the buyer acquires the element from a seller not related to him at a given cost, the value of
the element is that cost. If the element was produced by the buyer or by a person related to him, its
value would be the cost of producing it. If the element had been previously used by the buyer,
regardless of whether it had been acquired or produced by such buyer, the original cost of acquisition
or production would have to be adju sted downward to reflect its use in  order to arrive at the value of
the element;
27.3. once a value has been determined for the element, it is necessary to apportion that value to the
imported goods. Depending upon the documents provided by the buyer, various possibilities exist. For
example:
27.3.1.  the value might be apportioned to the first shipment if the buyer wishes to pay duty on the
entire value at one time;
27.3.2. the buyer may request that the value be apportioned over a number of units produced up to the
time of the first shipment;
27.3.3. the buyer may request that the value be apportioned over the entire anticipated production
where contracts or firm commitments exist for that production.
28. For the purpose of the provisions of indent “d’ of Article 33 (1) (2) of the Customs Code:
28.1. the value of scientific research work and the value of the preparation of initial development
plans and sketches shall not be included in the customs value of goods;
28.2. additions to the elements specified in this subparagraph shall based on objective and
quantifiable data. In order to minimise the burden for both the importer and customs administration in
determining the values to be added, data readily available in the buyers commercial record systemshould be used in so far as possible (the ease with which it may be possible to calculate the values to
be added will depend on a particular firm’s structure and management practice, as well as its
accounting methods);
28.3. for the elements supplied by the buyer which were purchased or leased by the buyer, the
addition would be the cost of the purchase or the lease. No addition shall be made for those elements
available in the public domain, other than the cost of obtaining copies of them;
28.4. if a firm which imports a variety of products from several countries maintains the records of
its design centre outside the Republic of Lithuania in such a way as to show accurately the costsattributable to a given product, a direct adjustment  may appropriately be made under the provisions of
Article 33 of the Customs Code;
28.5. if a firm carries the cost of the design centre outside the Republic of Lithuania as a general
overhead expense without allocation to specific products, an appropriate adjustment could be madeunder the provisions of Article 33 of the Customs Code with respect to the imported goods by
apportioning total design centre costs over total production benefiting from the design centre and
adding such apportioned cost on a unit basis to imports;G/VAL/N/1/LTU/1
Page 26
28.6. variations in the above circumstances shall require different factors to be considered in
determining the proper method of allocation;
28.7. in cases where the production of the element in question involves a number of countries and
over a period of time, the adjustment should be limited to the value actually added to that elementoutside the Republic of Lithuania.
29. For the purpose of Article 33 (1) (3) of the Customs Code, the royalties and licence fees
(including payments in respect to patents, trademarks or certificates of industrial design and payments
related with copyrights and neighbouring rights) shall mean the charges paid for the right to:
29.1. to reproduce the imported goods (payments in respect of patents, developments, the useful
patterns, production technologies and the like);
29.2. to resell the imported goods (charges for the registered trademarks or samples of the
registered certificates of industrial design and the like);
29.3. to use or resell the imported goods (charges for copyrights and the neighbouring rights,
industrial processes which are inseparably embodied in the imported goods and the like).
30. If the customs value of goods is to be determined in accordance with article 30 of the
Customs Code, payments in respect of patents, trademarks or certificates of industrial design, alsolicences shall be added to the price paid or payable for the imported goods (excluding the costs
specified in indents “a” and “b’ of subparagraph 3 of paragraph 1 of article 33 of the Customs Code)
only where:
30.1. such payments are related to the goods being valued;30.2. they are the condition of the sale of these goods for export in the customs territory of the
Republic of Lithuania.
31. If the buyer pays royalties and fees for the right to use a trademark or certificates of industrial
design and/or licence fees not to the seller but to a third person, the conditions provided for in
paragraph 30 of the present Procedure shall be deemed to have been met only in cases where the selleror a person related to him requires the buyer to make that payment.
32. Where the imported goods are only an ingredient or component of goods manufactured in the
customs territory of the Republic of Lithuania, an adjustment to the price actually paid or payable for
the imported goods shall only be made when the royalty and/or the licence fee or the fee for the rightto use a trade mark or a certificate of industrial design relates to those imported goods;
33. Where goods are imported in an unassembled state or only have to undergo minor processing
before resale, such as diluting or packing, this shall not prevent a royalty and/or licence fee and the
fee for the right to use a trade mark or a certificate of industrial design paid for the resold goods frombeing considered related to the imported goods;
34. Where royalties and/or licence fees and the fee for the right to use a trade mark or a certificate
of industrial design relate partly to the imported goods and partly to other ingredients or component
parts added to the goods after their importation, or to post-importation activities or services, royaltiesand/or licence fees, and the fee for the right to use a trade mark or a certificate of industrial design
shall be added to the price actually paid or payable for the imported goods. This part must be
determined on the basis of objective and quantifiable data in accordance with the provisions of
paragraph 44 of the present Procedure;G/VAL/N/1/LTU/1
Page 27
35. Licence fees or fees for certificates related to the right to use a trade mark shall be added to
the price actually paid or payable for the imported goods only where:
35.1. the licence fees or fees for certificates refer to the imported goods which are resold in the
same state or which are subject only to minor processing after importation ;
35.2. the goods are marketed under the trademark, affixed before or after importation, for which the
royalty or licence fee is paid;
35.3  the buyer is not free to obtain such goods from other suppliers unrelated to the seller;
36. Where the amount of royalties and/or licence fees and the fee for the right to use a trade mark
or a certificate of industrial design is calculated on the basis of the price actually paid or payable for
the imported goods, it may be assumed in the absence of  evidence to the contrary, that the said fee is
related to the goods to be valued. However, even where the amount of royalties and/or licence fees
and the fee for the right to use a trade mark or a certificate of industrial design is calculated regardlessof the price actually paid or payable for the imported goods, the payment of that amount may
nevertheless be related to the goods to be valued.
37. For the purposes of Article 33 (1) (5) of the Customs Code, addition of the royalties and/or
licence fees and the fee for the right to use a trade mark or a certificate of industrial design to the priceactually paid or payable for the imported goods does not depend upon the country of residence,
permanent residence or establishment of the recipient of the payment.
38. For the purposes of Article 33 (1) (5) and Article 34 (1) of the Customs Code, the place of
introduction of goods into the customs territory of the Republic of Lithuania shall be:
38.1. for goods carried by sea, the port of unloading, or the port of transhipment, subject to
transhipment being certified by the customs authorities of that port;
38.2. for goods carried by sea and then, without transhipment, by inland waterway, the first port
where unloading can take place subject to proof being furnished to the customs office that the freight
to the port of unloading is higher than that to the first port;
38.3. for goods carried by road, rail or inland waterway, the place where the first customs office is
situated;
38.4. for goods carried by air, the port of destination where the goods are unloaded from the aircraft
which carried the goods;
38.5. for goods carried by postal traffic, the place of registration of international post consignments;38.6. for goods carried by other means, the land frontier of the Republic of Lithuania through which
the goods are carried into the customs territory of the Republic of Lithuania.
39. If the goods brought into the customs territory of the Republic of Lithuania are then carried
direct to the place of destination in that territory across the territory of the foreign country by a usual
route, the place of their introduction into the customs territory of the Republic of Lithuania shall beregarded as the place of the first introduction. This paragraph shall also apply where the goods in the
territory of a foreign country are unloaded, reloaded or their carriage is temporarily suspended if the
reasons of such suspension of unloading, reloading and carriage are related only with transport
operations carried out.G/VAL/N/1/LTU/1
Page 28
40. Where goods are carried by the same mode of transport to a point beyond the place of
introduction into the customs territory of the Republic of Lithuania to another place of this territory,
transport costs shall be assessed in proportion to the distance covered outside and inside the customs
territory of the Republic of Lithuania, unless ev idence is produced to the customs authorities to
ground the amount of transport costs of goods outside the customs territory of the Republic ofLithuania.
41. If the invoice reflects only the general value of the goods delivered to place of establishment
of the residence which is consistent with the value of goods delivered to the port of entry of such
goods into the customs territory of the Republic of Lithuania, the transportation costs of the goods
through the customs territory of the Republic of Lithuania shall not be deducted from that value. Such
costs shall be deducted only in the case where it is demonstrated to the satisfaction of customsauthorities that the value of the goods delivered to the port of entry into the customs territory of the
Republic of Lithuania would be lower than the value of the goods delivered to the place of
establishment of the consignee.
42. Where transport is free or provided by the buyer, transport costs to the place of introduction
into the customs territory of the Republic of Lithuania, included in the customs value, shall be
calculated in accordance with the breakdown of transport costs provided by the declarant and made in
accordance with the Procedure of the Acknowledgement of Income and Expenditures in the
Accounting approved by Resolution No 804 “On th e Annual Financial Accountability of the Firms
Entitled to the Status of the Legal Person” adopted by the Government of the Republic of Lithuaniaon 27 October 1993 (Official Gazette No 58-1123, 1993) or pursuant to the schedule of freight rate
normally applied for the same modes of transport. In this case, in absence of more accurate data, the
transport costs shall be calculated on the basis of the data on the average proceeds of the economic
entities received from the international carriage of goods provided to the Customs Department under
the Ministry of Finance by the Department of Statistics under the Government of the Republic ofLithuania.
43. All post charges levied up to the place of destination in respect of goods sent by post shall be
included in the customs value of these goods, with the exception of any supplementary postal charge
levied in the customs territory of the Republic of Lithuania. However, where only the non-commercial
goods are sent by post and the consignor of the post consignment does not pay to the consignee or
post for these goods or their consigning, the postal costs shall not be included in the customs value ofgoods.
44. In the case of absence of quantifiable and justifiable data on the costs which, in accordance
with Article 33 of the Customs Code are added to the price paid or payable for the imported goods,
the transaction value under Article 30 of the Customs Code shall not be determined.
45. Article 34 (3) of the Customs Code shall be taken into consideration also where the value of
goods is determined not only on the basis of the transaction value but also on the basis of other
methods of customs valuation.
46. Customs authorities, in applying the provisions  of Chapter VI of the Customs Code “Value of
Goods for Customs Purposes” and provisions of the present Procedure, are obliged to utilise the
information prepared in a manner consistent with generally accepted accounting principles applied in
the country in which such information with regard  to a specific article of the Customs Code or
paragraph of the present Procedure has to be utilized.G/VAL/N/1/LTU/1
Page 29
V. FINAL PROVISIONS
47. In determining the customs value of imported carrier media bearing data or instructions for
use in data processing equipment, only the value of the carrier medium itself shall be taken into
account. The value of imported carrier media bearing data or instructions shall not be included in thevalue of the carrier medium in question provided that such value is distinguished from the value of the
carrier medium in question. For the purposes of this paragraph the carrier medium shall not be taken
to include integrated circuits, semiconductors and similar devices or articles incorporating such
circuits or device, sound or video recordings shall not be regarded as data or instructions.
48. Where the elements of the customs value of goods are expressed not in the national currency
of the Republic of Lithuania, i.e. in litas and centas, but in foreign currency, these elements shall berecalculated basing on the rate of exchange between litas and foreign currency established by the
Bank of Lithuania on the second-last Wednesday of  every month. The elements of the customs value
expressed in the foreign currency shall be calculated on the basis of this rate for the whole preceding
calendar month, with the exception of the case referred to in paragraph 49. If on the second-last
Wednesday of the month the Bank of Lithuania does not establish the rate of exchange between thelitas and foreign currency, the last rate of exchange established before the specified day shall be taken
into account.
49. Where a rate of exchange between the litas and foreign currency recorded by the Bank of
Lithuania on the last Wednesday of a month differs at the time in question by more than 5% from therate established in accordance with paragraph 48, it shall replace the former rate from the first
Wednesday of the calendar month in question. But where a rate of exchange between the litas and
foreign currency recorded by the Bank of Lithuania on any Wednesday of a month differs from the
rate established on the month in question by more than 5%, this rate shall from the following
Wednesday replace the former. The exchange rate established between the litas and foreign currencyin accordance with the provisions of this paragraph shall be applied until the end of the month in
question unless it is not replaced by the case provided for in this paragraph.
50. The customs value of goods shall be calculated on the basis of the exchange rate between the
litas and foreign currency established by the Bank of Lithuania which, in accordance with paragraphs
48 and 49, shall be applied on the day of acceptance of a customs declaration at a customs office. But
where the customs authorities authorise that the imported or exported goods are to be declaredperiodically, the customs value of goods shall be calc ulated on the basis of the exchange rate between
the litas and foreign currency valid on the first day of the period in question.
51. The customs value of goods and its elements shall be declared by producing the declaration of
customs value of goods. The form and manner of completion of this declaration shall be determinedby the Customs Department under the Ministry of Finance. The declaration of the customs value of
goods shall be furnished together with the custom s declaration (Single Administrative Declaration)
upon placing the goods under the following customs procedures: import for home use, temporary
admission, temporary admission for processing, customs approved processing and release of the
compensating products produced from the goods temporarily exported for processing into freecirculation (re-import). It shall not be mandatory to lodge the declaration on the customs value if:
51.1. the customs value of the consignment of goods does not exceed 3000 litas, unless several
consignments of goods are imported under the same contract;
51.2. where the goods which are not used for commercial or production purposes (for example,
charity or humanitarian aid consignments, the property of the persons who change the place of
residence or the inherited property etc);G/VAL/N/1/LTU/1
Page 30
51.3. the goods are imported which are not subject to any import duties and taxes;
51.4. in cases provided for in paragraph 2 of Article 37 of the Customs Code, the customs value of
goods shall be determined in a simplified way laid down by the Government of the Republic of
Lithuania or any institution authorised by it.
52. With a view to justify the customs value of the goods declared, the following documents shall
be furnished together with the declaration of the customs value of goods:
52.1. the certificate of registration of the importer of goods (an original or certified copy) or the
passport, if the goods are declared by the natural person who is not entitled to the status of the
economic entity;
52.2.  the contract on the acquisition of the imported goods and enclosures to it (if any);52.3. the invoice and bank payment transfers (if the bill has been paid), also other payment and (or)
accounting documents justifying the customs value of goods or its elements including concessions ifany. The invoice in the original and its copy must be furnished for the customs examination. This
document must bear a customs sign of the state from which the goods are exported if such marking of
invoices is normally practised in that state (in accordance with the list of signs approved by the
Customs Department under the Ministry of Finance). The copy of the invoice shall be retained by
customs authorities and the original marked by customs stamps and other signs shall be returned tothe declarant.
52.4.  appropriate transport and insurance documents related to the conditions of delivery of goods;52.5. either an export customs declaration or its copy certified by the state from which the goods
have been exported, the customs declaration (if the declarant is able to furnish it) and other documents
containing information necessary to justify the customs value of goods or its elements;
53. The invoice and (or) the contract lodged together with the customs declaration of goods shall
state:
53.1. the identity features (serial number, the day on which it was made, signatures and stamps) of
the document concerned;
53.2. information about the seller (name of the economic entity, the address, the name of the person
who had signed the document on behalf of the economic entity or the first name and family name of
the natural person, address);
53.3. information about the buyer (name of the economic entity, address, the name of the person
who had signed the document on behalf of the economic entity or the first name and family name of
the natural person, address);
53.4. information about the consignee if he and the buyer are different persons (name or the first
name and family name, address);
53.5. the terms of delivery and data on the transhipment of goods (the type of the vehicle and the
route, freight, insurance and loading costs, and the name and code of the currency by which such costshave been expressed);
53.6. the type of packaging of goods and their quantity expressed in absolute measuring units and
number of packs (if the packed goods are supplied);G/VAL/N/1/LTU/1
Page 31
53.7. the description of goods (kind, commercial name, other characteristics), the unit price, the
general value and the name and code of the currency by which such costs have been expressed;
53.8. the way of payment for the goods, terms, concessions, if applied, and other payments related
to the customs value of goods.
54. The customs value of the exported goods shall be regarded the transaction value , the price
actually paid or payable for the goods sold for export from the customs territory of the Republic of
Lithuania which includes the costs referred to in Article 33 of the Customs Code which have been
incurred in respect of transport of the goods to the port or place of exportation from the customs
territory of the Republic of Lithuania . The costs of transport of the goods to the port or place of
exportation from the customs territory of the Republic of Lithuania shall be calculated in accordancewith the general principles of paragraphs 38 to 43 of the present Procedure.
55.  If particular reasons and circumstances influenced the sale or price of the imported (exported)
second-hand automobiles (excluding the exported antiquarian automobiles produced before 1950),
and that influence on the transaction value can not be determined (including the cases when naturalpersons pay for the automobiles in cash) , the price lists (catalogues) of the second-hand vehicles
approved by the Ministry of Transport may be used for the purposes of customs valuation. The
instructions for use of the said catalogues for the purposes of customs valuation shall be defined by
the Ministry of Finance.
56. In declaring the customs value of goods tem porarily exported for processing, the documents
furnishing proof that the value declared is neither lower than the costs of acquisition of those goods in
the customs territory of the Republic of Lithuania nor than the cost price of their production or
customs value of goods determined by reason of importing these goods into the customs territory of
the Republic of Lithuania must be lodged with customs authorities (excluding the cases where thegoods are destined for the purposes of fixing them).
57. The declared customs value of the re-exported compensating products manufactured from the
goods which have been temporarily imported for processing must include the value of raw materials
and materials used for the production of all these goods (including those processed under the contract
when the person processing them is paid only for the work) and other costs.
58. The value of the movable cultural valuables and antiques whose export requires provision of
certificates shall be determined by the Department of Cultural Heritage, Protection of the  Ministry of
Culture which, in the manner prescribed by the Government of the Republic of Lithuania, shall issue
said certificates.
59. Customs authorities shall be entitled to ignore the transaction value method for the purposes
of assessing the value of the imported or exported goods if they have reasonable grounds to believe
that the declared value does not correspond to the price actually paid or payable which has been
specified in Article 30 of the Customs Code and if the declarant fails to demonstrate to the satisfaction
of customs authorities the accuracy of the declared value. Where such doubts occur, paragraph 2.2. ofResolution No 748 “On the Approval of the Proced ure of Assessing the Customs Value of Goods”
adopted by the Government of the Republic of Lithuania on 9 June 1999 shall be applied and customs
authorities shall request the declarant to provide additional information and/or documents not later
than in one month time.  If the doubts still prevail, customs authorities shall, at the request of the
declarant, inform him in writing of the reasons of  doubts. Having received this information, the
declarant shall have the right to supply explanations within 5 working days, and the final decision
shall be taken only after the expiry of the set term  (5 working days). The results of the final decision
and  grounds shall be communicated to the declarant in writing . If the declarant fails or is not entitled
to the provision of a guarantee, the customs authorities shall make the final decision  to compute theG/VAL/N/1/LTU/1
Page 32
customs value without additional examination pursuant to the data possessed by them and in
accordance with Article 32 of the Customs Code, if it is not possible to apply other methods of
customs valuation).G/VAL/N/1/LTU/1
Page 33
ORDER No 235
OF THE CUSTOMS DEPARTMENT UNDER THE MINISTRY OF FINANCE
OF THE REPUBLIC OF LITHUANIA
23 October 1998
Vilnius
ON THE DETERMINATION OF THE CUSTOMS VALUE OF CARRIER MEDIA FOR USE IN
AUTOMATED DATA PROCESSING EQUIPMENT BEARING DATA AND OF THE
SOFTWARE
In accordance with the Provisional Procedure for Customs Valuation of Goods approved by
Resolution No 897 adopted by the Government of the Republic of Lithuania on 11 August 1997(Official Gazette  No 76-1957, 1997; No 3-59, 1998),
I INSTRUCT:1. To approve the Procedure for the determination of the customs value of the imported carrier
media for use in the automated data processing equipment bearing data and of the software
(appended).
2. To authorize heads of territorial customs houses and Laima Leipuviene, Deputy Director, to
carry out the control on the execution of the Order.
A.BUDRYS
DIRECTOR
_______________
APPROVED
by order No 235 adopted by
the Customs Department
under the Ministry  of
Finance of the Republic ofLithuania on
23 October 1998
THE PROCEDURE FOR THE DETERMINATION OF THE CUSTOMS VALUE OF CARRIER
MEDIA FOR USE IN AUTOMATED DATA PROCESSING EQUIPMENT BEARING DATA
AND OF THE SOFTWARE
1. This Procedure has been prepared in accordance with Chapter VI “Customs Valuation of
Goods” of the Customs Code and the Procedure for Customs Valuation of Goods established by the
Government of the Republic of Lithuania.
2. Carrier media for use in the automated data processing equipment shall be classified under
heading 85.24 of the Combined Nomenclature of G oods. They shall include the following carrier
media:
- magnetic tapes,
- hard discs (including discs for use in laser reading systems),- flexible discs (diskettes),G/VAL/N/1/LTU/1
Page 34
in which are recorded the data or instructions bearing the form readable by means of the special
device for use in automated data processing equipment, which are suitable for being communicated,
used or processed by automated data processing equipment. Data processing programs, technical,
trade or business reports, schedules, statistical data etc can be recorded on the said carrier media.
Carrier media for use in automated data processing equipment shall not include:
- magnetic tapes, discs, photo or cinema tapes etc bearing sound and (or) video recordings,
- integrated circuits,
- semiconductors,
- similar devices and articles incorporating such circuits or devices, for example, videogames,
calculators, personal computers, television sets, cassette vide-recorders, household devicesand telecommunication apparatus.
3. Automated data processing equipment shall be classified under headings 84.71 and 84.73 of
the Combined Nomenclature of Goods. However, it shall include also other machines and equipment
capable of processing the data. They can be processed not only by the machines the only and primaryfunction of which is data processing, but also by other equipment in which are installed automated
data processing devices operating together with the machines performing other functions. This is, for
example, automated data processing equipment installed in digital control blocks classified under
heading 85.37 of the Combined Nomenclature of Goods.
4. The customs value of carrier media for use in data processing equipment bearing data and of
the software shall be determined in the following way:
4.1. where data processing programs, technical, trade or business reports, schedules, statistical
data etc are imported by means of physical carrier media for use in automated data processingequipment referred to in paragraph 2 of this Procedure, the customs value of the imported goods shall
only be the customs value of unrecorded carrier media.
It shall be determined on the basis of the invo ice presented by the importer in which the value
of unrecorded carrier media and data processing programs, technical, trade or business reports,
schedules, statistical data etc has to be specified separately, or pursuant to subparagraph 4.3 of this
Procedure;
4.2. In determining the customs value of carrier media for use in data processing equipment
bearing data and of the software, delivery costs determined in accordance with Article 33 of the
Customs Code, shall be added to the value of carrier media for use in data processing equipment.
However, in this case only that part of insurance costs shall be added which is proportionallyapportioned to the value of unrecorded carrier media.
For example:
the value of unrecorded carrier medium - 25,0 Lt,
the value of the data and software - 75,0 Lt,total value of carrier medium, data and software - 100,0 Lt.
Therefore, having calculated the ratio between the value of unrecorded carrier medium and
recorded carrier medium (25/100), only 25 per cent of insurance costs have to be added to the value of
carrier media for use in data processing equipment;
4.3. in importing  carrier media for use in data processing equipment bearing data and (or) the
software, when an aggregate transaction value of recorded carrier media is shown on the invoice, itG/VAL/N/1/LTU/1
Page 35
shall be apportioned  on the basis of the customs value of the previously imported identical or similar
unrecorded carrier media or pursuant to Article 32 of the Customs Code.
5. The data and (or) the software not carried via the state frontier of the Republic of Lithuania by
means of physical carrier media referred to in paragraph 2 of this Procedure, shall not be materialmovable assets corresponding to the definition of the “goods” provided for in Article 2 of the
Customs Code and shall not be classified in the Combined Nomenclature of Goods. Therefore, when
communicating the said products, resulting from intell ectual activity, by telephone or satellite means
of communication (for example, via computer networ k “Internet”), they must not be declared and
shall be subject to no customs procedures or any other customs approved treatment or use.
6. Where the data and (or) software are imported not by means of carrier media for use in data
processing equipment referred to in paragraph 2 of this Procedure, but comprise part of the imported
goods (machines, installations, devices) and are used to perform special functions or operations of
these machines, installations and devices, the customs value of the imported goods shall be
determined:
6.1. from the transaction value of the imported machines, installations or devices referred to in the
invoice without deducting  the value of the data and (or) software imported together;
6.2. where such data and (or) software is communicated by telephone or satellite means of
communication, (for example, via the computer netw ork “Internet”), their value must be included in
the transaction value of imported goods as payments made or due to be made by the buyer to the seller
or for the benefit of the seller for the imported goods, if such data and (or) software comprise part of
imported goods. For example, by agreement with the buyer, the seller supplies a machine for
automated processing of certain materials and the software for use in performing special operations
and functions of this machine. In this case, as soon as the machine itself is physically imported and itssoftware conveyed by means of communication, the value of the software shall comprise part of the
customs value of the imported machine and may not be deducted from it.
6.3. the value of the software related with imported goods and conveyed by telephone or satellite
means of communication (for example, via the comput er network “Internet”) shall be included in the
transaction value of imported goods, if, pursuant to Article 33 of the Customs Code, it is to be deemed
as engineering, development, artwork or design work undertaken elsewhere than in the customsterritory of the Republic of Lithuania and necessary for the production of imported goods.G/VAL/N/1/LTU/1
Page 36
ORDER No 395 OF THE DIRECTOR OF THE CUSTOMS DEPARTMENT UNDER THE
MINISTRY OF FINANCE OF THE REPUBLIC OF LITHUANIA
25 September 2000
Vilnius
ON THE APPROVAL OF THE METHODOLOGY FOR THE APPLICATION OF CERTAIN
PROVISIONS OF THE PROCEDURE FOR VALUATION OF GOODS FOR CUSTOMS
PURPOSES
In accordance with subparagraph 2.6 of Resolution No 748 “On the Approval of the
Procedure for Valuation of Goods for Customs Purposes”, adopted by the Government of theRepublic of Lithuania on 9 June 1999 ( Official Gazette , No 52-1239, 1999), and Annex 1 of the
Agreement on the Application of Article VII of the General Agreement on Customs Tariffs and Trade
(GATT, 1994), and Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the
implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs
Code,
1. A P P R O V E  the appended Methodology for th e application of certain provisions of the
Procedure for valuation of goods for customs purposes.
2. A.Karpus, Deputy Director, has been authorized to exercise control over execution of the
Order.
DIRECTOR V. VALICKAS
______________
APPROVED
by Order  No 395 issued by
the Director of the Customs
Department under the
Ministry of Finance on
25 September 2000
METHODOLOGY  FOR THE APPLICATION OF CERTAIN PROVISIONS OF THE
PROCEDURE FOR VALUATION OF GOODS FOR CUSTOMS PURPOSES
I. GENERAL PROVISIONS
1. The purpose of the Methodology for the application of certain provisions of the Procedure for
valuation of goods for customs purposes (further referred to as the Procedure) is to provide an
interpretation as to how certain provisions of the Procedure for valuation of goods for customspurposes approved by Resolution No 748, adopted by the Government of the Republic of Lithuania
on 9 June 1999 ( Official Gazette , No 52-1239, 1999), are to be applied by way of providing case
samples for their application in practice.
II. CASE SAMPLES FOR THE APPLICATION OF CERTAIN PROVISIONS OF THE
PROCEDURE FOR VALUATION OF GOODS FOR CUSTOMS PURPOSES
2. A sample for the application of the provisions of subparagraph 20.3 of the Procedure.G/VAL/N/1/LTU/1
Page 37
The consignment of imported goods to be valued for customs purposes is comprised of
10 units, whereas the only consignment of identical or similar goods of the known transaction value is
comprised of 500 units, besides, it is acknowledged that the seller applies reductions the amount of
which depends upon the quantity of the goods purchased. In this case necessary adjustments can be
made by using the seller’s price list and taking into account a price applied for selling 10 units. If it isestablished that the price list is in fact applied in selling other quantities of goods as well, it is not
necessary to find a concrete case for selling 10 units.
3. A sample for the application of paragraph 23 of the Procedure.
The goods are sold according to the price list  in which it is shown that buying of larger
quantities of goods is subject to a less unit price.
The quantity sold Unit price (in litas) The number of sale
transactionsTotal quantity of
goods sold for each
price
From 1 to 10 units
From 11 to 25 units
More than 25 units100
95
9010 sales of 5 units
each
5 sales of 3 unitseach
5 sales of 11 units
each
One sale of 30 units
and one sale of 50
units65
55
80
The biggest number of units of goods has been sold for a price of 90 litas, thus this is the price
to be considered as a unit price applied in selling the biggest number of units of goods.
4. The second sample for the application of paragraph 23 of the Procedure.
Known are two cases of sale of the goods. In the case of the first sale 500 units have been sold
for 95 litas each. In the case of the second sale 400 units have been sold for 90 litas each. In this case
the biggest number of units of goods sold at a certain price is 500, therefore the unit price applied in
selling the biggest number of units of goods is 95.
5. The third sample for the application of paragraph 23 of the Procedure.
In the situation described further different quantities of goods are sold at different prices.
a) Cases of saleThe quantity sold Unit price (in litas)
40 units  100
30 units  90
15 units  100
50 units  95
25 units              10535 units              90
5 units 100G/VAL/N/1/LTU/1
Page 38
b) In total
Total quantity sold Unit price (in litas)
65 units 90
50 units 9560 units 100
25 units 105
In this sample the biggest number of units of goods sold at a certain price is 65, therefore the
unit price applied in selling the biggest number of units of goods is 90.
6. A sample for the application of the principles laid down in subparagraphs 27.3.1 – 27.3.3 of
the Procedure.
The buyer supplies to the producer a mould which is intended to be used for the production of
imported goods and concludes with him an agreement (contract) on the purchase of 10,000 units of
goods. Until the first dispatch of the consignment of 1000 units the producer has already produced4000 units of goods. The buyer can request that customs authorities give a consent to apportion the
value of the mould for 1000, 4000 or 10,000 units of goods.
7. A sample for the application of the provisions of paragraph 44 of the Procedure.
The amount of the patent fee paid by the buyer shall be calculated on the basis of the price at
which one liter of a certain product is sold in the Republic of Lithuania, however, in the import
declaration the quantity of this product was shown in kilograms and only after it was imported the
product was melted. If the amount of the patent fee is partly related with imported goods and partly
with other factors not related with imported goods (for example, when imported goods are mixed with
the ingredients of the local production) and it is not possible any more to identify them as separate
goods, or when it is not possible to distinguish th e amount of the patent fee from the amount of money
specified in a corresponding financial agreement co ncluded between the buyer and the seller), this
amount of the fee may not be taken into account in calculating the customs value of goods. However,
if the fee for the patent is related only with imported goods and its amount can be easily calculated, it
must be added to the price actually paid or payable for imported goods.
8. A sample for the application of the provisions of paragraph 46 of the Procedure.
Where, in accordance with subparagraph 21.1 of the Procedure, the amount of the usual profit
and general expenses is established, this must be carried out on the basis of information which is
collected using the form compliant with the generally accepted accounting principles of the Republicof Lithuania.
If the usual profit and general expenses are established in accordance with subparagraph 4 of
paragraph 2 of Article 31 of the Customs Code, this must be carried out on the basis of information
collected in accordance with the generally accepted accounting principles applied in the state in whichthe goods were produced. And where the element of the value of goods referred to in point b of
subparagraph 2 of paragraph 1 of Article 33 of the Customs Code is to be assessed, this must be
carried out on the basis of information which is collected using the form compliant with the generally
accepted accounting principles of the Republic of Lithuania.G/VAL/N/1/LTU/1
Page 39
O R D E R  No 566
OF THE DIRECTOR OF THE CUSTOMS DEPARTMENT UNDER THE MINISTRY OF
FINANCE OF THE REPUBLIC OF LITHUANIA
29 December 2000
Vilnius
ON THE APPROVAL OF THE METHODOLOGY FOR THE DETERMINATION OF THE
VALUE OF THE USED VEHICLES FOR CUSTOMS PURPOSES
In accordance with subparagraph 2.5 of Resolution No 748 “On the Approval of the
Procedure for Valuation of Goods for Customs Purposes”, adopted by the Government of theRepublic of Lithuania on 9 June 1999, and in implementing subparagraph 4.4 of the Plan of Measures
for the Improvement of the Administration of Taxes approved by Order No 23 issued by the Minister
of the Ministry of Finance of the Republic of Lithuania on 9 February 2000, as well as seeking to
more accurately regulate customs valuation of imported used vehicles and vehicles damaged in car
accidents, by water, fire and other impacts, not suitable for use due to depreciation,
1. I  a p p r o v e  the appended Methodology for the determination of the customs value of the
used vehicles.
2. I commit:2.1. the Division of the Customs Valuation to provide territorial customs offices with explanations
and methodological assistance on the application of this Methodology;
2.2. heads of territorial customs offices to insure that the control over the application of the
Methodology for the determination of the customs value of the used vehicle.
3. This Order shall come into force as of 1 February 2001.4. I approve as invalid:4.1. Order No 577 “On the adjustment of the cust oms value of imported vehicles damaged in car
accidents”, issued by the Director of the Customs Department on 24 July 2000 ( Official Gazette , No
106-2384, 1995; No 64-1524, 1997);
4.2. Order No 288  “On partial amendment to the Procedure for the adjustment of the customs
value of imported vehicles damaged in car accidents, approved by Order No 577, issued by theDirector of the Customs Department on 18 December  1995”, issued by the Director of the Customs
Department on 24 July 2000.
DIRECTOR V. VALICKAS
_____________
APPROVED
by Order No 566 issued by the
Director of the Customs Department
under the Ministry of Finance on29 December 2000G/VAL/N/1/LTU/1
Page 40
METHODOLOGY FOR THE CUSTOMS VALUATION OF USED VEHICLES
I. GENERAL PROVISIONS1. The Methodology for customs valuation of used vehicles (further referred to as Methodology)
shall regulate the procedure, conditions and considerations for the application of customs valuation
methods for customs valuation of imported used vehicles.
2. In accordance with this Methodology, the customs value of imported used vehicles classified
under subheading 8701.20 and headings 87.03 and 87.04  (passenger cars, minibuses and lorries) shall
be determined with respect to time of exploitation, ordinary depreciation, damage caused in a car
accident or by water, fire or another factor, unsuitability for further use due depreciation or otherreasons etc.
3. The Methodology shall be used for customs valuation of used vehicles imported by natural
and legal persons and placed under the customs procedure for release into free circulation.
4. This Methodology has been prepared in accordance with the provisions of Chapter VI
“Customs Valuation of Goods” of the Customs Code ( Official Gazette , No 52 – 1239, 1996) and the
Procedure for the valuation of goods for customs purposes, approved by Resolution No 748 adopted
by the Government of the Republic of Lithuania on 9 June 1999 ( Official Gazette , No 52 – 1686,
1999).
II. CUSTOMS VALUATION OF IMPORTED USED VEHICLES5. Customs valuation of imported used vehicles is subject to the same principles and methods of
customs valuation which are also applied to customs valuation of other imported goods account beingtaken of the specific nature of used vehicles and conditions of their trade.  In applying these methods,
provisions of Chapter VI “Customs Valuation of Goods” of the Customs Code and of the Procedure
for valuation of goods for customs purposes approved by Resolution No 748, adopted by the
Government of the Republic of Lithuania on 9 June 1999, must be taken into consideration.
Transaction value, transaction value of identical or similar goods and deductive methods may be used
for Customs valuation of used vehicles. Summar y method under which the value of imported goods is
calculated according to the costs of production cannot be applied in this case, since this method can beused only to determine the customs value of new but not used vehicles.
Where it not possible to determine the customs value of imported used vehicles by way of
applying said methods of customs valuation, their customs value must be determined in accordance
with Article 32 of the Customs Code and using average import prices of the imported vehiclesestablished by the Board of Competition, taking into account their depreciation (further referred to as
average import prices of vehicles).
6. Where the transaction value method is used for customs valuation of imported used vehicles,
their customs value shall be the transaction value, i.e.  the price actually paid or payable for the vehicle
having added costs for its transportation to the frontier of the Republic of Lithuania and insurance
costs.
In this case the transaction value of imported used vehicles shall be calculated on the basis of
the buying-selling documents of the vehicle, i.e.  invoice, agreement (contract), invoice on the
transport services or calculation of transport costs when the vehicles are transported using the buyer’s
means of transport.G/VAL/N/1/LTU/1
Page 41
7. The transaction value method shall not be used for customs valuation of imported used
vehicles, provided it is acknowledged, pursuant to subparagraph 2 of paragraph 1 of Article 30 of the
Customs Code, that their sale or price was influenced by certain conditions and considerations the
influence of which on the sale transaction value cannot be assessed. The influence of these conditions
and considerations shall reflect in that the buyer pa ys the difference of the declared and actually paid
price to the seller in cash (this is in particular true when used vehicles obtained from natural persons
are imported), pays in goods or services, as well as by reducing the price of the vehicle by the amount
corresponding to the debt due to the buyer.
The result of these conditions and considerations is the decreased transaction value of the
used vehicle declared by the importer.
In this case, if the customs authorities have reasonable doubts whether the declared value of
the used vehicle is equal to the entire price actually paid or payable and the declarant does not furnish
information substantiating the accuracy of this value, they shall be entitled, subject to
subparagraph 59 of the Procedure for valuation of goods for customs purposes, not to use the
transaction value method for the determination of the customs value of the vehicle.
8. Reasonableness of the transaction value declared by the importer in respect of the used
vehicle shall be determined by way of comparing it with the average import price of the vehicle of the
corresponding power and age.
In determining whether the transaction value declared by the importer in respect of the used
vehicle has not been decreased, account must be taken of different factors which might have
influenced the said value: additional equipment of the vehicle, commercial appearance, age and
general technical condition (depreciation and defects), the country in which the vehicle was produced
and the country in which it was used before exporting it to the Republic of Lithuania, producer of thevehicle and etc.
Depending upon the influence of these factors, the transaction value of the imported used
vehicle may be higher or lower in comparison to the average price of the vehicle.
Where the declared value of the used vehicle does not approximate to the average import
price of the vehicle of appropriate age and power and customs authorities have reasonable grounds tobelieve that the transaction value declared by the importer is not equal to the price actually paid or
payable for this vehicle, the transaction value method to determine its customs value shall not be
applied.
9. Where it is acknowledged, in accordance with paragraphs 7 and 8, that the transaction value
method cannot be applied for the customs valuation of the imported used vehicle, its customs value
may be determined by means of customs valuation methods of the transaction value of identical or
similar goods which are applied in accordance with subparagraphs 1 and 2 of paragraph 2 of Article
31 of the Customs Code and paragraphs 18-20 of the Procedure for valuation of goods for customs
purposes approved by Resolution No 748, adopted by the Government of the Republic of Lithuania.On 9 June 1999.
Since, due to a different depreciation of the used vehicles, their technical condition, the
equipment additionally installed in them, it is complicated to decide whether the vehicle fits in the
description of identical or similar goods provided for in paragraph 2 of the Procedure for valuation ofgoods for customs purposes, these methods may be applied only for customs valuation of imported
used vehicles of the enterprises the main activity of which is trade in vehicles, when the importers
supply reliable information (a customs declaration previously made out, invoice or agreementG/VAL/N/1/LTU/1
Page 42
(contract) etc) on the identical or similar used vehicle imported by him at the same or about the same
time the customs value of which was determined by means of the transaction value method.
10. Due to the reasons referred to in paragraph 9 of this Methodology, the provisions of
subparagraph 3 of paragraph 2 of Article 31 of the Customs Code and paragraphs 21-23 of the
Procedure for valuation of goods for customs purpo ses (deductive method of customs valuation), may
be applied only for customs valuation of imported used vehicles of the enterprises the main activity of
which is trade in vehicles, when the importers supply reliable information (a customs declaration
previously made out, VAT invoice on the sale of the vehicle in the customs territory of the Republic
of Lithuania, estimate on the repairing costs, if the vehicle was subject to repairs, etc). The estimate
on the repairing costs must be made by the enterprises registered in the register of the assessors of the
property in which assessors of the real property attested in the prescribed manner are employed(further referred to as assessors of the real property).
11. Where the customs value of used vehicles cannot be determined in accordance with the
provisions of paragraphs 6 -10 of this Methodology, average import prices of the vehicles of
appropriate power and age shall be applied for their customs valuation.
12. Where the vehicles within the time from their sale until the presentation of import declaration
placing them under the customs procedure for release for free circulation were used abroad and
depreciated, average import prices of the vehicles of the corresponding power and age may be used
for their customs valuation at the request of the declarant.
III. OTHER CASES OF THE DETERMINATION OF THE CUSTOMS VALUE OF USED
VEHICLES
13.  The customs value of imported vehicles damaged in a car accident or by water, fire or another
impact, of the ones unsuitable for further use due depreciation or other reasons etc, which have been
finally registered out by the registration office of the road means of transport of the exporting country
and bear a mark indicating that the technical passport of the means of transport is invalid, may be
determined on the basis of the imported vehicle’s market value ascertained by assessors of the real
property.
Assessors of the real property shall determine the market value of the vehicles referred to in
this paragraph in accordance with the Procedure for the Determination of the Value of the Road
Means of Transport approved by Order No 120 of  the Minister of Communication on 17 April 2000
and by Order No 101 of the Minister of Finance on 14 April 2000 ( Official Gazette,  No 33 - 946,
2000).
14. Where, in accordance with paragraphs 7 and 8 of this Methodology, it is acknowledged that
the transaction value method cannot be applied for the determination of the customs value of the
vehicles referred to in paragraph 13, the vehicle shall be released for free circulation only after the
importer, at the request of customs authorities and in accordance with Article 207 of the Customs
Code, supplies a guarantee not less than the amount of import duties and taxes (excluding importduties and taxes already paid) to which it may be subject upon the determination of its customs value
by means of other (than the transaction value) method. In this, case at the written request of the
importer (Annex 1), a customs official carrying out customs inspection of the imported vehicle
(together with the assessor of the real property, if possible) shall draw out a deed on the defects of the
imported vehicle caused by damage (Annex 2). This deed shall be made in two copies one of whichshall be given to the importer and the other one retained by the customs office in which customs
inspection of the imported vehicle was carried out. The deed may be supplemented by photographs of
the imported vehicle in which the defects are visible.  The make and the number of the body of the
imported vehicle must be indicated on the other si de of the photographs. A customs official carryingG/VAL/N/1/LTU/1
Page 43
our customs inspection of the imported vehicle shall sign and stamp the deed on the defects of the
imported vehicle caused by damage. The deed on the defects caused by damage to the imported
vehicle shall be signed by the customs official carrying out customs inspection of the imported
vehicle, declarant and assessor of the real property, if he took part in drawing out the said deed. The
deed shall be certified by the signature and personal stamp of the head of the shift of the customs post.The amount of the additional or another (supplied instead of the presented one) guarantee shall be
calculated of the average import price of the vehicle of the corresponding power and age. In this case
the customs official shall put in box B of the import set of the Single Administrative Document a
stamp of group B bearing inscription or write down “_____________territorial customs house. The
customs value of the product(s) No __ is to be verified additionally”, and not later than the next day
shall transfer the data necessary for the verification and reassessment of the declared customs value of
the used vehicle (including the number of the import set of the Single Administrative Document andthe date on which it was made out) to the Division of Taxes of the Territorial Customs House to
which belongs the customs office which carried out customs examination and discharge of customs
formalities in respect of the vehicle.
Where the declarant fails to supply, at the request of the customs authorities, additional or
another (instead of the presented one) guarantee, average import prices of the vehicles of the
corresponding power and age shall be used for the customs valuation of the used vehicles.
15. Where the average import price of the vehicles of the corresponding power and age was used
to determine the customs value of the vehicle referred to in paragraph 13 of this Methodology or, dueto other reasons, defects of the vehicle have not been taken into account when carrying out its customs
valuation, the importer must, not later than in one month following the day of acceptance of the
vehicle’s import declaration for the procedure of the release for free circulation, lodge to the territorial
customs house, to which belongs the customs office which has discharged customs formalities in
respect of this declaration, a request  for the adjustment of the customs value of the imported vehicle.Together with the request he must provide the market value of the vehicle ascertained by assessors of
the real property and the vehicle’s valuation documents referred to in paragraphs 28-35 of the
Procedure for the Determination of the Value of the Road Means of Transport.
16. The territorial customs house to which the request referred to in paragraph 15 of this
Methodology was lodged shall examine the documents provided in support of it and, on applying a
deductive customs valuation method, shall deduct from the market value ascertained in respect of theimported vehicle by assessors of the real property the average profit, average expenses related with
the sale of the imported vehicles in the customs territory of the Republic of Lithuania obtained by the
enterprises trading in vehicles, as well as import duties and other taxes due for the imported vehicles,
and in this way shall calculate the customs value of the imported used vehicle. On calculating the
customs value of the vehicle in accordance with the procedure set out in this paragraph, the territorialcustoms house shall take one of the following decisions:
16.1. to accept the declared transaction value of the vehicle as the customs value of the vehicle, if it
approximates to its customs value calculated in accordance with paragraph 16 of this Methodology; or
16.2. to accept the customs value of the imported vehicle  calculated in accordance with paragraph
16 of this Methodology  as the customs value of the vehicle, if it is higher than its declared transaction
value; or
16.3. to accept the customs value of the vehicle calculated by means of the deductive customs
valuation method as the customs value of the vehicle, if it was sold in the customs territory of the
Republic of Lithuania and this value exceeded the declared transaction value of the vehicle.G/VAL/N/1/LTU/1
Page 44
17. In determining the customs value of the vehicle referred to in paragraph 13 of this
Methodology, the market value of the imported vehicle calculated by the assessors of the real property
shall be subject to the deduction of:
17.1. average profit of the enterprises trading in vehi cles established by the Department of Statistics
under the Government of the Republic of Lithuania on the basis of the data of the assessed general
profitability within the accounted period;
17.2. average expenses related with the sale of the used vehicles in the customs territory of the
Republic of Lithuania which are established by way of expert advice resorting to the data held by
enterprises trading in vehicles, Association of Independent Assessors of Means of Transport and the
Customs Department under the Ministry of Finance, and they currently amount to 1000 litas;
17.3. import duties and taxes due for imported used vehicles which are calculated in accordance
with the rates of the following customs duties and taxes established by laws and other legal acts of the
Republic of Lithuania:
17.3.1. excise duty of 15 per cent which is calculated on the imported passenger cars in the
prescribed manner from the price exceeding 60 thousand litas, and the VAT of 18 per cent;
17.3.2. VAT of 18 per cent on the imported passenger cars the age of which varies from 5 to 7 years;
17.3.3. import duty of 5 per cent and the VAT of 18 per cent on the imported passenger cars the age
of which varies from 7 to 10 years;
17.3.4. import duty of 10 per cent and the VAT of 18 pe r cent  on the imported passenger cars older
than 10 years;
17.3.5. VAT of 18 per cent on the imported minibuses and lorries.18. If, within the time prescribed by paragraph 15 of this Methodology, the importer fails to lodge
a request to adjust the customs value of the imported vehicle accompanied by the documents
necessary for this purpose, average import prices of the vehicles of the corresponding power and age
shall be used to determine the customs value of the vehicle.
IV. FINAL PROVISIONS19. When applying average import prices of the vehicles of the corresponding power and age for
the customs valuation of the imported used vehicles, the age of the vehicles shall be ascertained inaccordance with the Instruction for the determination of the date of production of the passenger cars
(their numerated aggregates), approved by Order No 60 issued by the Director of the Customs
Department of the Ministry of Finance on 8 February 1996 ( Official Gazette , No 14 – 378, 1996).
20. Persons objecting to the decisions taken by the customs authorities in accordance with this
Methodology, shall be entitled to appealing agains t them following the procedure laid down by the
Customs Code.G/VAL/N/1/LTU/1
Page 45
Annex 1
______________
     (importer)       REQUEST
200_ __ _______________ __________
______________ (place)
      (address)
______________
____________________________
(territorial customs house)
I request to examine the imported vehicle________________________________________________
_________________________________________________________________________________                   (make, model, date of production, No of the body)
and discharge formalities in respect of the deed on the defects of the vehicle caused by damage.ENCLOSED:    photographs(signature)    (name initial, surname)_________________G/VAL/N/1/LTU/1
Page 46
Annex 2
D E E D
ON THE DEFECTS CAUSED TO THE IMPORTED VEHICLE  BY DAMAGE
A P P R O V E
        Head of the shift of
        the customs post
_______________________
(signature, name, surname)
200 __ _____ __
________________ territorial customs house ___________________ post______________________
_________________________________________________________________________________,
(name, surname, title of duties  of the customs official)
at the presence of the importer, assessor of the real property (cross out the unnecessary)
_________________________________________________________________________________,
(names, surnames)
have established the vehicle’s _________________________________________________________,
                                                                     (make, model)
year of production _____________________, No of the body _______________________________,
                                          defects___________________
    (number of defects)
(The data on the defects of the vehicle are provided in the table)
ENCLOSED:      photographs
Customs officerImporter Assessor of the real property_____________      ______________      ______________
(signature, name,    (signature, name,      (signature, name,surname)                  surname)   surname)
Data on the defects of the vehicle
No Descriptions of destroyed parts, details Degree of destruction,
character and space
12 3
Uncompleted  part of the table shall be crossed by a diagonal line.
____________