RESTRICTED
WORLD TRADE WT/ACC/LTU/15
13June1997
ORGANIZATION(97-2447)
Original: English Working Party onthe
Accession ofLithuania
ACCESSION OFLITHUANIA
Additional Questions andReplies
TheMinistry ofForeign Affairs oftheRepublic ofLithuania hassubmitted thefollowing
additional questions andreplies totheMemorandum ontheForeign Trade Régime (document L/7551),
theMemorandum ontheServices Régime (document WT/ACC/LTU/5), toQuestions andReplies
(documentWT/ACC/LTU/2)andtotheAdditionalQuestionsandReplies(documentsWT/ACC/LTU/4,
WT/ACC/LTU/7, WT/ACC/LTU/7/Add.1, WT/ACC/LTU/10 andWT/ACC/LTU/12). Additional
information onnewexcise taxes andtheimport/export regime isincluded asanannex. Thequestions
andreplies arereproduced hereunder.
_______________WT/ACC/LTU/15
Pagei
TABLE OFCONTENTS
PageNo. Question No.
II. ECONOMIC POLICIES
State Ownership andPrivatization 1 516-518
Pricing Policies 2 519-521
IV. POLICIES AFFECTING TRADE INGOODS
1. Import Regulation
Customs code 3 522
Feesandcharges forservices rendered 3 523
Application ofinternal taxes toimports 4 524-525
Quantitative import restrictions, including prohibitions,
quotas andlicensing system 6 526
Customs valuation 6 527-528
Other customs formalities/rules oforigin 8 529-534
Anti-dumping, countervailing duties, safeguard regimes 11 535
2. Export Regulation
Customs tariff, feesandcharges forservices rendered,
application ofinternal taxes toexports 12 536
3. Internal Policies Affecting Foreign Trade inGoods
Industrial policy, including subsidies 12 537
Technical barriers totrade, sanitary andphytosanitary
measures 13 538-549
State trading enterprises 17 550-552
4. Policies Affecting Foreign Trade inAgricultural
Products 18 553-555
5. Policies Affecting Foreign Trade inOther Sectors
Alcohol andalcoholic beverages 19 556-561
ANNEXES
ANNEX I Excise taxes (new) 22 -
ANNEX II Regime ofimport/export regulation (new) 25 -
Table 1 Customs Duty RateforImported Goods 26 -
Table 2 Goods Freefrom Customs Duty Imported in
accordance withQuotas Issued bythe
Ministries37 -WT/ACC/LTU/15
Pageii
PageNo. Question No.
Table 3 Countries wherefrom Goods Accompanied by
theCertificates ofOrigin areSubjects to
Conventional Import Duties39 -
Table 4 Countries wherefrom Goods Accompanied by
theCertificates ofOrigin areSubject to
Preferential Import Duties40 -
Table 5 Customs Duty RateforExported Goods 41 -WT/ACC/LTU/15
Page1
II. ECONOMIC POLICIES
State ownership andprivatization
Question 516
Wewould likeLithuania toproduce atableorchart forthereport oftheWorking Party displaying
thestatus ofprivatization, including information bysizeand/or typeoffirm, andaddressing all
enterprises andsectors stillwholly orpartially owned bytheState. Theinformation should include
howmany State-owned firms existed prior toprivatization, howmany havebeenfullyprivatized,
alisting ofenterprises andsectors stillwholly orpartially owned bytheState, theportion ofequity
stillowned bytheState, what portion ofoutput andtrade arerepresented byprivatized firms,
howmany firms have been prepared forprivatization andforwhich privatization ispending,
howmany arenotatthistimecontemplated aspartoftheprivatization program.
Reply
Lithuania isintheprocess ofproducing suchatableforinclusion intheWorking Party report.
Question 517
Lithuania hasstated thatsome experimental andteaching farms andsome sugar refining activities
arestillintheState sector. What other areas ofeconomic activity arestillunder some degree
ofState ownership?
Reply
First,toclarifythestatusofthesugarrefiningsector,therearefoursugarrefineriesinLithuania,
allofwhich havebeentransformed intoprivate, joint-stock companies inwhich theStateholds asmall
amount ofresidual shares (seethereply toQuestion 518formore details).
Second, regarding those areas which arestillunder some degree ofStateownership, Lithuania
moved veryquickly afterreestablishment ofindependence toprivatize itsagricultural, industrial,
agro-services andservices enterprises bytransforming themintoprivate, joint-stock companies inwhich
asafirststeptheStateretained some percentage oftheshares. Some shares oftheseprivate, joint-stock
companies maystillbeowned bytheState, depending ontheparticular enterprise. Thelargest enterprise
intheindustrial andservice sectors, including communications, energy, shipping andtransportation
were notincluded inthisinitial privatization effort although theLithuanian Government isnow
undertakingtheirprivatization,whichwillbeopentoforeignanddomesticinvestors.Thetablereferenced
inthereply toQuestion 516willprovide more detail onthisissue.
Question 518
Lithuania notes thatprivatization insugar refining hasnotproceeded asplanned. Atthistime,
Lithuania usesState-trading requirements, tariff ratequotas, andlicensing toensure thatthe
quantity ofsugar imported does notcompete with annual domestic production. What are
Lithuania ’splans forprivatization inthissector? Please include thisinformation intheWorking
Party report, identifying anyimpediments toprivatization.WT/ACC/LTU/15
Page2
Reply
Toclarify, Lithuania doesnotuseState-trading requirements, tariff ratequotas andlicensing
toensure thatthequantity ofsugar imported doesnotcompete withannual domestic production. For
details seethereply toQuestion 500(WT/ACC/LTU/12).
Regarding privatization, there arefoursugar refineries inLithuania, allofwhich havebeen
transformed intoprivate, joint-stock companies ofwhich over90percentoftheshares areinprivate
hands. Theremaining State-owned shares willbeprivatized gradually andwillbeopentolocalorforeign
investors.
Pricing policies
Question 519
Annex 1(WT/ACC/LTU/12) listsremaining goods andservices subject toprice controls. Does
Lithuania believe thatitwillhavefrequent recourse toprice controls inthefuture? WillLithuania
confirm thatthelistofgoods andservices subject toState controls, andanychanges from that
listarepublished intheOfficial Gazette?
Reply
No,Lithuania doesnotbelieve thatthenumber ofgoods andservices subject topricecontrols
willincrease inthefuture. Lithuania confirms thatthelistofgoods andservices subject topricecontrols
setbytheState andanychanges tothislistwillbepublished intheOfficial Gazette. Price controls
setbythemunicipalities willbepublished inthelocalmass media.
Question 520
Please describe more fullythenature oftheprice controls onwood andwood products, howthese
controls areapplied, andtheimplications forimports. CanLithuania indicate atime-frame for
thefurther removal oftheprice controls oncement, fertilizer, etc.?
Reply
Toclarify, Lithuania maintains minimum -notmaximum -prices onwood andwood products
fromState-owned land. Sothese arenotprice controls. Lithuania plans toremove theprice controls
oncement, lime, limestone andmineral fertilizers bytheendof1997.
Question 521
Lithuania maintains extensive price controls onmedical services, pharmaceuticals, andother
medical inputs. Annex 1(WT/ACC/LTU/12) indicates thatprices forhealth services provided
byprofit-seeking institutions "can notexceed 60percentofprices setforservices byState
institutions." What doesthismean, e.g.,thatprivate health service providers arerestricted by
lawto60percentoftheprice setforState-supplied services?
Reply
Thismeans thatthepriceforprivate health service providers maynotbemore than60percent
more thanthepricesetforState-supplied services. Lithuania applies suchcontrols tolimittheburdenWT/ACC/LTU/15
Page3
ontheState Social Insurance Fund, which fullyorpartially compensates citizens forhealth services
andpharmaceuticals. These controls alsoarenecessary inLithuania ’scurrent environment ofinsufficient
competition.
IV. POLICIES AFFECTING TRADE INGOODS
1. Import Regulation
Customs code
Question 522
Lithuania haspassed anewCustoms Code thatistoenter intoforce on1January 1998. Weseek
acommitment byLithuania thatitscustoms regulations willbefully WTO-consistent upon the
dateofaccession andthatLithuania willhave theimplementing regulations andother legal
requirements forimplementation inplace onthedateofaccession.
Reply
Lithuania confirms thatitscustoms regulations willbefullyWTO-consistent upon itsdateof
accession andthatitwillhaveimplementing regulations andotherlegalrequirements forimplementation
inplace onitsdateofaccession.
Feesandcharges forservices rendered
Question 523
DoesLithuania haveanycustoms feesforprocessing imports andexports, orforanyother purpose
related totrade? Arethere anyconsular fees? Ifso,where arethese assessed andcollected and
forwhat purposes?
Reply
Lithuaniamaintainssomecustomsfeesforprocessingimportsandexportsandforotherpurposes
related totrade asoneoftheapplications oftheStamp Tax(seethereply toQuestion No.474,
WT/ACC/LTU/12,foradescriptionofthemajorapplicationsoftheStampTax).Thesefeesandcharges
arerelated orlimited totheapproximate costoftheservices rendered. Government Resolution No.1123
of11November 1994, specifies theratesofStamp Taxthatwillbeapplied inconnection withcustoms
formalities andissuance ofdocuments bycustoms authorities. These feesareassessed andcollected
byCustoms attheborder. Thefeestructure isasfollows:
I. Formalities inconnection withplacement ofone
consignment ofgoods under oneofthefollowing customs
procedures:
1. Exportation (including re-exportation) 22LTL(1LTL-US$0.25)
2. Importation (including re-importation andcustoms
warehousing)33LTL
3. Temporary admission andtemporary exportation 55LTL
4. Inward processing andoutward processing 110LTLWT/ACC/LTU/15
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5. Transit- intheday-timeduring working days(from
08.00hrs to20.00hrs)6LTL
6. Transit- during restdaysandpublic holidays andalsoin
thenight -time during working days(from 20.00hrs to
08.00hrs)11LTL
II. Issuance ofonecertificate oforigin 28LTL
III. Issuance ofstickers usedformarking ofimported
alcoholic beverages andtobacco goods (under onerequest)22LTL
IV. Issuance ofauthorization forinward processing 221LTL
V. Issuance ofauthorization foroutward processing 221LTL
VI. Issuance ofpermit tocarry outformalities inconnection
withcustoms procedures atother customs office:
1. Single 10LTL
2. Forperiod notexceeding 3months 20LTL
3. Fortheperiod notexceeding 6months 60LTL
4. Fortheperiod exceeding 6months 80LTL
Additional customs feesareassessed ifapplicable totheparticular shipment forthesupply
ofnon-confidential information fromtheCustoms Department ’sdatabase, forissuing approvals ofthe
HScode, forcarrying outcustoms formalities outside theCustoms office oroutside ofthenormal
business hours oftheCustoms office andforexaminations ofcustoms brokers, etc.
Regarding consular fees,theyareapplied under theLawonConsular Feesof23June1994
andaccording toGovernment Resolution No.1135ofNovember 1994which setsoutthespecific fee
structure. TheLawestablishes consular feesforconsular services, notary actions ortheissueoflegal
documents performed bytheConsular Department ofLithuania ’sMinistry ofForeign Affairs orits
Diplomatic Missions andConsulates around theworld.
Application ofinternal taxes toimports
Question 524
TheStamp Taxisapplied toanumber ofgovernment services, including activity licences forthe
right toimport. Theactivity licences forimportation ofalcoholic beverages arequite expensive,
e.g.,US$90,000 foralicence toimport vodka. Thisdoesnotappear toberelated tocostofany
service, rather itisataxontheright toimport. Please listallstamp taxes levied onimports or
importation, noting thevalue ofthetax,andwhether thesimilar domestic good oractivity, if
oneexists, istaxed atthesame rate.
Reply
Thelicence ratesestablished under theStamp Taxarerelated tothecostofissuing activity
licences. Inregard toalcohol, tobacco andtheirproducts, theyalsoarerelated tominimizing the
negative effects ofalcohol andtobacco useonthehealth oftheLithuanian people andtheLithuanian
economy. Inregard tooilproducts, thefeealsoisrelated toLithuanian goals regarding protection
oftheenvironment.
Domestic activities alsoaresubject toactivity licence fees. Forexample, activity licences are
required toengage inwholesale trade ofdomestically produced alcoholic beverages. Thelicence feesWT/ACC/LTU/15
Page5
areabitlessforthewholesale ofdomestically produced beverages butthatisbecause thelicence for
importation/wholesale covers twoactivities -theimportation andthewholesale whereas thedomestic
licence covers onlywholesale (thesame situation iswithoilproducts). Inaddition, thelicence for
importation/wholesale covers much more beverages brands (approximately 400)thanthelicence for
wholesale ofdomestically produced alcoholic beverages (nomore than100-150).
Concerning tobacco andtobacco products there arenospecial licensing onwholesale
activity -companies having licensing forproducing orforimportation oftobacco ortobacco products
alsohavearighttoengage inwholesale activity.
Thefollowing ratesofStamp Taxhavebeenestablished byGovernment Resolution No.1123
of11November 1994:
I. Forissuing anactivity licences forimportation and
wholesale ofimported alcohol (forthetermofoneyear):
1. Vodka andother alcoholic beverages 350,000 LTL(US$ 90,000)
2. Alcoholic beverages except vodka 300,000 LTL(US$ 75,000)
3. Wine (notexceeding 22%ofvolume concentration of
ethyl alcohol) andbeer 150,000 LTL(US$ 37,000)
4. Beer 30,000LTL(US$ 7500)
II. Forissuing alicence toengage inwholesale ofalcohol
produced inLithuania (forthetermofoneyear):
1. Alcoholic beverages exceeding 22%ofvolume
concentration ofethyl alcohol) (licence includes also
beerandwine)15,000 LTL(US$ 3,750)
2. Alcoholic beverages notexceeding 22%ofvolume
concentration ofethyl alcohol5,000 LTL(US$ 1250)
3. Beer 3,000 LTL(US$ 750)
III. Forissuing anactivity licence forimportation and
wholesale oftobacco (forthetermofoneyear) 6,000 LTL(US$ 1500)
IV. Forissuing anactivity licence forimportation and
wholesale oftobacco products (forthetermofoneyear) 15,000 LTL(US$ 3750)
V. Forissuing anactivity licence forimportation andfor
wholesale ofimported oilproducts: petrol, liquid fuel,
kerosene, aircraft fuel,diesel fuelandlubricants (fortheterm
ofoneyear)500,000 LTL(US$ 125,000)
VI. Forissuing alicence toengage inwholesale ofoil
products (forthetermofoneyear) 100,000 LTL(US$ 25,000)
VII. Forissuing alicence toengage inretail trade ofoil
products ineachpetrol station3000 LTL(US$ 750)foreach
qualify ofpetrol, diesel fuel
andliquid fuel
VIII. Forissuing alicence toengage inretail trade of
lubricants1000 LTL(US$ 250)WT/ACC/LTU/15
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Question 525
Theexclusion of"small" breweries (upto3mil.bottles ofbeerannually) from excise taxis
inconsistent withArticle IIIofGATT 1994. Lithuania should findother ways topromote its
breweries. Could Lithuania please provide further information onhow itwillbring the
excise taxes onbeerandfilter-topped cigarettes intoconformity withGATT Article III?
Reply
Thepreferential excise taxtreatment forsmall breweries isatransitional measure which
Lithuania intends tomodify bythetimeLithuania becomes aWTO Member. Lithuania already has
taken concrete steps tobring itsexcise taxes oncigarettes intoconformity withGATT Article III:
accordingtoGovernmentResolutionNo.328of9April1997,startingon1October1997,bothimported
and domestically-produced filter-topped cigarettes will besubject tothesame excise
tax-12LTL/1000 cigarettes.
Quantitative import restrictions, including prohibitions, quotas andlicensing systems
Question 526
Indocument WT/ACC/LTU/12, Lithuania states thattheGovernment presented theSeimas with
anamendment toabolish licensing forspecial foodstuffs andfood additives. Why didthe
Government decide thatfoodstuff nolonger needed tobelicensed? HastheSeimas agreed to
abolish licensing forspecial foodstuffs andfoodadditives?
Reply
Supplement tothereply toQuestion 480(WT/ACC/LTU/12). TheGovernment decided that
there wasnoneedforseparate licensing forfoodstuffs andfoodadditives astheyalready werebeing
regulated under Hygiene Norm No.53of1995 (prepared bytheNutrition Centre andCentre of
Standardization andMetrology) OnApproved Food Additives which regulates trade andimportation
offoodadditivesandfoodstuffsforspecialdietaryuses.TheSeimasisstillconsideringtheGovernment’s
proposal toeliminate thelicensing.
Customs valuation
Question 527
Wehave reviewed thenewCustoms Code ofLithuania withrespect tocustoms valuation. The
valuation provisions assetforth onChapter VI,Articles 29-37 donotappear torepresent full
implementation oftheWTO Agreement ontheImplementation ofArticle VIIoftheGATT 1994
(Customs Valuation Agreement) inthefollowing areas:
(i) Article 29permits customs valuation tobebased onmeasures thatareinconsistent with
theAgreement, e.g.,the"price-in-checking" system;
(ii) theInterpretive Notes oftheAgreement arenotfully incorporated inthetextofthe
Customs Code;
(iii) Article 31implements Articles 2-6oftheWTO Agreement, butonanincomplete basis;WT/ACC/LTU/15
Page7
(iv) there isnolegal reference totheprovisions ofArticle 7.3oftheAgreement, which gives
importers theright toawritten explanation ofalternative valuation methods;
(v) thewording ofArticle 33oftheCustoms Code regarding thedutiability ofroyalty payments
issomewhat broader thantheWTO Agreement;
(vi) Article 35oftheCustoms Code doesnotcommit Lithuania tovaluation ofsoftware based
onthevalue ofthemedia; and
(vii) there arenolegal counterparts intheCustoms Code tothefollowing provisions ofthe
WTO Agreement: Article 10(confidentiality), Article 11(right ofappeal), thedefinitions
setforth inArticle 15:1-3, 15:5, Article 16(theright toawritten explanation).
Ifanyofthese deficiencies arecovered byother Lithuanian lawsorregulations, please explain
thisandplease provide copies ofthetexts.
Reply
Regarding (i),Article 29willnotallow customs valuation tobebased onmeasures thatare
inconsistent withtheWTO Agreement. Thismisunderstanding hasarisen because ofanincorrect
translation oftheCustoms Code. Article 29oftheCustoms Code should betranslated asfollows:
"Article 29.Application oftherules ofcustoms valuation ofgoods.
Therules ofcustoms valuation ofgoods determined bytheprovisions ofthisChapter shall
beusedinconnection withapplication ofCustoms Tariff, other import taxes, alsovalue based import
prohibitions andrestrictions laiddown bythelawsandother legalacts."
ThisArticle requires thattherulesofcustoms valuation laiddown bytheCustoms Code shall
beusedinallcases when import taxes, other thanimport duties, orvalue-based import prohibitions
orrestrictions, areapplied.
Regarding (ii,iii,vi,vii),obviously notalloftheInterpretative Notes oftheAgreement are
incorporated. Theremaining partoftheInterpretative Notes willbeincorporated intheImplementing
Provisions oftheCustoms Code which nowarebeing drafted. Theprovisions ofArticles 2-6ofthe
Agreement missing inArticle 31,thedefinitions setforth inparagraphs 1to3inparagraph 5of
Article 15oftheAgreement andtheprovisions concerning valuation ofsoftware based onvalue of
themedia willalsobeincorporated intheImplementing Provisions oftheCustoms Code. The
Implementing Provisions oftheCustoms Code willcome intoforce on1January 1998astheCustoms
Codeitself.Moreover,thenewOrderofCustomsValuationofGoodsbasedontheappropriateprovisions
oftheCode andincorporating mostoftheabove-mentioned provisions hasalready beendrafted and
nowisbeing revised bytheCustoms Department according totheremarks presented byministries
andotheragencies concerned. ThisnewOrder should beadopted bytheGovernment inthenearfuture.
Regarding (ivandvi),according toArticle 5oftheCustoms Code, anyperson mayrequest
fromCustomsinformationconcerningtheapplicationoftheCodeandotherlegalactswhichtheCustoms
areresponsible forenforcing. Saidprovisions cover requests ofimporters concerning explanation of
alternative valuation methods. According toparagraphs 2and3ofArticle 4oftheCustoms Code where
therequest ismade inwriting theapplicant shallbeinformed inwriting ofthedecision adopted by
theCustoms. Decisions adopted bytheCustoms authorities inwriting which either reject requests or
aredetrimental totheperson towhom theyareaddressed shallsetoutthegrounds onwhich theyWT/ACC/LTU/15
Page8
arebased. They shallrefertotherightofappeal provided forintheprovisions ofArticle 226ofthe
Customs Code.
Regarding (v),thewording ofparagraph 1(3)ofArticle 33oftheCustoms Code regarding
thedutiability ofroyalty payments isbroader thanthecorresponding paragraph 1(c)ofArticle 8of
theAgreement. However, theprovisions broadening theprovisions ofsaidparagraph oftheAgreement
havebeentaken from theInterpretative Note toparagraph 1(c)ofArticle 8oftheAgreement.
Question 528
Weareveryconcerned about the“price-in-checking ”system. Indocument WT/ACC/LTU/12,
Question 484, Lithuania explains that ifthedeclared import value isless than the
"price-in-checking" value theimporter isrequested toprove thatthedeclared value isthetrue
value. Iftheimporter failstosubmit thisinformation thereference price isthenusedastheimport
valuation. What typeofinformation must theimporter present toprove thatthestated value
isthetruevalue? What aretheimporter 'srights toappeal theuseofthissystem?
Reply
When “price-in-checking ”isusedtotestthevalue ofimported goods theimporter normally
must present theinformation necessary todemonstrate thatthevalue ofimported goods closely
approximates thevalue ofimported goods oridentical orsimilar imported goods which havebeensold
inthecustoms territory ofLithuania subject todeductions forthecommissions paidoragreed tobe
paid.Thevalue alsoisadjusted withadditions made forprofit andgeneral expenses inconnection with
saleofimported goods, thecosts oftransport andinsurance andassociated costs incurred within the
customs territory ofLithuania, import duties andtaxes paidinLithuania byreason oftheimportation
orsaleofgoods, etc.Theprice ofthegoods andalldeductions mustbeprovided bythedocuments
submitted tothecustoms authorities.
According toArticle 6oftheLawonCustoms nowinforce legalandnatural persons have
therighttoappeal alldecisions taken bythecustoms authorities, including theuseof“price-in-checking ”
system, totheCustoms Department and/or totheCourt.
The“price-in-checking ”system willnotbeusedaftertheCustoms Code enters intoforce.
Other customs formalities
Rules oforigin
Question 529
Weunderstand from thedocumentation thatLithuania doesnotuseanynon-preferential rules
oforigin foranypurposes andthatnolawsorregulations existtoimplement PartII,Article 2
oftheAgreement onRules ofOrigin. Please confirm thisunderstanding.
Reply
Supplement tothereply toQuestion 488(WT/ACC/LTU/12).
According totheArticle 10oftheLawonCustoms Tariffs nowinforce goods originating
inthecountry shallbethose obtained orproduced inthatcountry. Goods whose production involved
more thanonecountry shall bedeemed tooriginate inthecountry where their rawmaterials orWT/ACC/LTU/15
Page9
components underwent substantial, economically justified processing orworking. Theprocessing or
working shallbetreated assubstantial ifthenewproduct fallsindifferent HS4-digit heading than
rawmaterials orcomponents usedinitsmanufacture. Ifthose requirements arefulfilled inrespect
ofgoods originating incountries enjoying MFN status inLithuania, conventional (orMFN) tariffrates
shallbeapplied. Otherwise, goods areliable toautonomous tariffrateswhich normally arehigher than
conventional. More detailed non-preferential rulesoforigin implementing theprovisions ofsaidArticle
currently arenotadopted bytheGovernment andarenotusedforanypurposes.
Question 530
PleaseprovideinformationhowLithuaniaintendstomeetitsobligationsundertheWTOAgreement
onRules ofOrigin, assetforth inPartII,Article 2oftheAgreement andinAnnex II(Common
Declaration withRegard toPreferential Rules ofOrigin), andhowthisistobeaccomplished
through lawsandregulations.
Reply
ThenewCustoms Code ofLithuania which willcome intoforce on1January 1998contains
aChapter “Origin ofgoods ”which isWTO-consistent. Before theCustoms Code enters intoforce
theImplementing Provisions oftheCode shallbeprepared andadopted bytheGovernment. Itwas
decided bytheGovernment thatthebasis forthedraftImplementing Provisions oftheCode shallbe
theImplementing provisions oftheCommunity Customs Code (thesame applies totheprovisions on
therules oforigin). Therefore, non-preferential rules oforigin shallbeprepared andadopted bythe
Government inthenearest future. Thedrafting ofsaidrules hasbeenalready started.
Question 531
Please confirm that, withregard topreferential rules oforigin, Lithuania isincompliance with
Annex IIoftheWTO Agreement onRules ofOrigin (Common Declaration with Regard to
Preferential Rules ofOrigin). Specifically, along withproviding theappropriate implementing
statutes orregulations, please confirm that:
(i) administrative determinations ofgeneral application forpreferential rules oforigin are
issued;
(ii) incases where theadvalorem percentage criterion isapplied when issuing administrative
determinations ofgeneral application, themethod forcalculating thispercentage shall
alsobeindicated inthepreferential rules oforigin (Annex II.3(a)(ii) oftheAgreement
onRules ofOrigin);
(iii) upon request ofanexporter, importer, oranyperson withajustifiable cause, assessments
ofthepreferential origin accorded toagood areissued assoonaspossible butnolater
than 150days after arequest forsuch anassessment (Annex II.3(d) oftheAgreement
onRules ofOrigin); and
(iv) anyadministrative actions taken inrelation tothedetermination ofpreferential origin
isreviewable promptly byjudicial, arbitral oradministrative tribunals orprocedures,
independent oftheauthority issuing thedetermination (Annex II.3(f) oftheAgreement
onRules ofOrigin).WT/ACC/LTU/15
Page10
Reply
Preferential rulesoforigin which currently areapplied formanintegral partofallfreetrade
agreements concluded byLithuania. These agreements havebeenratified bySeimas andaccording
totheLawonInternational Agreements oftheRepublic ofLithuania adopted on21May1991, enjoy
thestatus oflawintheterritory ofLithuania. Allfreetrade agreements which nowareinforce have
beenpublished intheOfficial Gazette.
PreferentialrulesoforigincontainedinfreetradeagreementsconcludedbyLithuaniaareapplied
directly without anyadditional implementing statutes orregulations. Themethod forcalculation of
theadvalorem percentage isindicated inthepreferential rules oforigin.
Pursuant totheGovernment Resolution No.774of16October 1992, allcomplaints, requests
orsuggestions ofexporters, importers oranyother person including requests concerning assessments
ofthepreferential origin shallbeconsidered within onemonth. ThenewCustoms Code contains similar
provisions governing theexamination ofrequests. According totheparagraph 2ofArticle 4ofthe
Code where request foradecision ismade inwriting thedecision shallbemade notlaterthanwithin
8working days, unless thelawsandother legalactsprovide other term. Wherefore making adecision,
anadditional information isneeded forobtaining ofwhich theexamination, investigation, audit or
commercialandeconomicactivitiesapplicationtootherauthoritiesorothersimilaractionsarenecessary,
thedecision mustbemade notlaterthanwithin 30working days. Bywayofexception theCustoms
authorities mayexceed theperiod ofexamination oftherequest butnotbymore than10working days.
Theapplicant shallbeinformed inwriting ofthedecision ortheextension oftheperiod necessary for
theexamination oftherequest.
According totheLawonCustoms nowinforce legal andnatural persons havetheright to
appeal against alldecisions taken bycustoms authorities including thedetermination ofpreferential
origin totheCustoms Department and/or tothecourt. ThenewCustoms Code alsocontains aChapter
“Appeals ”regulating theprocedure oflodging andexamination ofappeals against decisions taken by
theCustoms authorities.
Question 532
Inthereply toQuestion 233itisstated thatindependent experts areauthorized todetermine
whether rules oforigin areapplied correctly. Please elaborate onthisprocedure andprovide
more information onwhat individuals areconsidered tobe“independent experts ”,including
whether such individuals arecertified bytheGovernment ofLithuania andwhether such
“independent experts ”arepaidafeebyexporters orimporters forsuchservices.
Reply
“Independent experts ”areenterprises dealing withexamination ofgoods. Most ofthose
enterprises aremembers oftheLithuanian Association oftheGoods ’Examination Enterprises. Once
ayearallexperts havetopassthequalification testinthecommission comprised ofrepresentatives
oftheCustoms Department andtheLithuanian Association oftheGoods ’Examination Enterprises.
11“independent experts ”havebeencertified for1997. “Independent experts ”arepaidfortheirservices
byexporters. Prices ofgoods ’examination andpreliminary assessment ofthepreferential origin are
established by“independent experts ”.Theprocedure forcarrying outpreliminary assessment ofthe
origin ofgoods produced inLithuania hasbeenestablished bytheMinistry ofIndustry andTrade and
Customs Department on26March 1993.WT/ACC/LTU/15
Page11
Customsauthoritiesmayacceptassessmentsofthepreferentialorigincarriedoutby“independent
experts ”ormayrequire theexporter tosubmit additional documents orinformation proving the
originating status ofgoods andissue theassessment oforigin different fromthatofthe“independent
experts ”.Exporters alsocandirectly apply tocustoms authorities proving theoriginating status ofgoods
themselveswithoutsubmittingassessmentsofthepreferentialorigincarriedoutby“independentexperts”.
According totheprocedure forassigning experts approved pursuant totheStatute ofthe
Lithuanian Association oftheGoods ’Examination Enterprises dissemination oftheconfidential
information byexperts isprohibited. Theprocedure forassigning experts hasbeenprepared using as
abasiscorrespondingprovisionsoftheprocedureforpublicassignmentofexpertsadoptedbytheGerman
Chamber ofCommerce.
Question 533
Please indicate whether suchdeterminations by“independent experts ”withregard topreferential
rules oforigin (a)canbeapplied; and(b)areautomatically accepted bycustoms authorities.
Ifsuch“independent experts ”arenotgovernment officials, please indicate howconsistency is
maintained withtheconfidentiality obligations ofAnnex II.3(g) oftheWTO Agreement onRules
ofOrigin.
Reply
Seethereply toQuestion 532.
Question 534
Inaddition totheinformation requested, weseekastatement from Lithuania indicating howit
intends tocreate aWTO-consistent programme ofrules oforigin.
Reply
Seethereply toQuestion 530.
Anti-dumping, countervailing duties, safeguard regimes
Question 535
Could Lithuania provide anupdate onitsdevelopment oflegislation foranti-dumping,
countervailing andsafeguards measures?
Reply
Lithuania isworking onadraftLawonAnti-dumping which willfollow therequirements of
theWTOregardinganti-dumping.Lithuaniaisconsideringwhethertodraftandimplementcountervailing
duties andsafeguard regimes. These alsowould follow therequirements oftheWTO.WT/ACC/LTU/15
Page12
2. Export Regulation
Customs tariff, feesandcharges forservices rendered, application ofinternal taxes toexports
Question 536
Table 4(WT/ACC/SPEC/LTU/4) listsLithuania ’sexport taxes, 60percentadvalorem. Inall
cases, itappears thatLithuania istaxing arawmaterial inorder toencourage sales todomestic
producers andtopenalize exports. Lithuania hasstated that“theexport duties applied ona
bilateral basis remained ineffect asthese weresomewhat lower thantheduties established through
GovernmentResolutionNo.716”,i.e.the60percentduties.DoesthismeanthatLithuaniaapplies
different export taxes depending onthemarket ofexport destination? Ifso,whydoesLithuania
discriminate inthisfashion? Does Lithuania intend tomaintain thisdifference inexport tariff
application based onmarket ofdestination?
Reply
Supplement tothereply toQuestion 490(WT/ACC/LTU/12).
Lithuania applies uniform export duties except ifthecountry ofdestination hasafreetrade
agreement withLithuania. Export duties ofproducts when exported tothese countries arelower or
theyareabolished. Thispractice could bejustified under Article XXIV ofGATT 1994.
3. Internal Policies Affecting Foreign Trade inGoods
Industrial policy, including subsidies
Question 537
Thereply toQuestion 492(WT/ACC/LTU/12) states thatnewguidelines fortheLithuania ’sExport
Support Fund have been drafted forgovernmental approval, andthat“itisforeseen ”thatthe
Fund willnolonger provide anysubsidies. IstheFund stilloperating? Ifso,isitstillproviding
loans toenterprises, andifso,arethose loans offered atbelow-market rates? Areenterprises
stillbeing compensated forcommercial loaninterest payments bytheFund? What areLithuania ’s
plans fortheFund’ssubsidy programme?
Reply
Currently Guarantee Fund ofProduction Loans isbeing established, which willbeasuccessor
ofLithuania ’sExport Support Fund (which since1January 1997isnotoperating). TheFund isformed
ofState budget resources. Themain objective oftheFund istofacilitate enterprises toobtain short
term(uptosixmonths) credits, inorder toprovide oneself withworking capital, from commercial
banks andtofinance trade promotion activities. Thebudget oftheFund is40mil.LTLfor1997.
Ninety percentoftheresources aretobedevoted forproduction loanguarantees; 10percent
-fortrade promotion (i.e.training activities, partial finance ofexhibitions andfairs, aswellasof
preparation ofprospects andcatalogues, etc.).
Inorder toreceive aguarantee from theFund, theenterprise should payupto2percentof
theguaranteed loan. Decision oftheFund whether togivetoaparticular enterprise guarantee does
notdepend ontheenterprise ’sexport performance.WT/ACC/LTU/15
Page13
Technical barriers totrade, sanitary andphytosanitary measures
Question 538
Weseek confirmation that Lithuania willapply theWTO Agreements onSanitary and
Phytosanitary Measures andTechnical Barriers toTrade from thedateofaccession without
recourse toanytransition period, andinparticular:
- thatifadecision istaken torequire notification ofdiseases other thanthose listed inOIE
Classes AandB,anysuchdecision would betaken inconformity withtherequirements
oftheAgreement onSanitary andPhytosanitary Measures;
- thatLithuania willallow areasonable interval between thepublication ofthesanitary
orphytosanitary regulation anditsentry intoforce inorder toallow timeforproducers
inexporting Members, toadapt tothenewrequirements;
- thatLithuania willapply thesame controls, criteria andrules regarding technical
regulations, standards certification andlabelling requirements toimports from allsources
andtoimported anddomestic goods, andwould notusesuchregulations torestrict imports;
- thatLithuania willensure thatitstechnical regulations, standards, certification, and
labelling requirements arenotapplied toimports inanarbitrary manner, inawaythat
discriminates between supplier countries where thesame conditions apply orasadisguised
restriction oninternational trade;
- thatLithuania doesnotrequire additional certification orsanitary registration forproducts
which have beencertified assafeforhuman useandconsumption byrecognized foreign
orinternational bodies;
- thatLithuania willensure thatfrom thedateofaccession itscriteria forgranting prior
authorization orsecuring required certification or"sanitary registration" forimported
products willbepublished andavailable totraders; andthatitssanitary andother
certification requirements areadministered inatransparent andexpeditious manner; and
- thatLithuania iswilling toconsult withtheWTO Members concerning theeffect ofsuch
requirements ontheir trade withaviewtoresolving specific problems.
Reply
Lithuania isworking veryhardtoimplement alloftherequirements oftheWTO Agreements
onTechnical Barriers toTrade andSanitary andPhytosanitary Measures upon itsdateofaccession
totheWTO. However, thisexercise isofverylargescope andLithuania willneedatransitional period
tobring itslegalandinstitutional infrastructures forimplementation intofullconformity withtheWTO
Agreements. Lithuania ’slegalbaseforimplementing theAgreements isstillbeing improved. Lithuania
hasnotyetbeenabletoestablish fullyoperational enquiry points (although theInformation Centre
forTBTissues hasbeenestablished andwilleventually beabletoserve astheTBTenquiry point).
Finally, Lithuania isworking hardtoimprove itsscientific laboratories andequip themwithhigh-quality
equipments andtrained staff.WT/ACC/LTU/15
Page14
Question 539
Wecommend Lithuania fortaking steps toimplement astandards regime consistent withthe
provisionsoftheWTOAgreementonTechnicalBarrierstoTrade.Inthisregard,ithasestablished
anInformation Centre which willalsoserve asitsenquiry point. There isdraft legislation on
metrology, conformity assessment andstandardization thataddress therequired institutional
infrastructure. Please provide thislegislation assoonaspossible totheWorking Party, evenin
draft.
Reply
Lithuania already hassubmitted theLawonMetrology andthedraft LawonConformity
Assessment totheWTO Secretariat forreview byWTO Members. Lithuania ispreparing thesecond
version ofthedraftLawonStandardization andwillforward thistotheWTO Secretariat forreview
byWTO Members assoonasitiscompleted.
Asforotherimprovements totheorganizational infrastructure, theLithuanian Standards Board
hasanofficial deadline of1July1997 todraftrules togovern theexchange ofinformation between
Ministries involved instandards issues andtheenquiry point. Lithuania willbeabletoadopt theCode
ofGood Practice afterLithuania revises itsbasic standards attheendof1997. Basic procedures for
technical work willbeapproved bytheendon1998.
Question 540
Regarding certification, doesthedraft Law onConformity Assessment contain guidelines for
Lithuanian testing laboratories tobeaccredited according tointernational guidelines, ISO/IEC
Guides 58and25,forexample?
Reply
Particular guidelines fortesting laboratories, certification bodies oraccreditation bodies are
notspecified inthedraftLawonConformity Assessment butitisindicated that: "participants ofthe
conformity assessment system shall meet therequirements ofinternational andrelevant European
documents andother related regulations ”.
Question 541
WillLithuania 'ssystem ofcertification beexpanded from ISO/IEC Guide 28toinclude other
ISO/IEC Guides, suchastherecently revised Guide 22,Supplier 'sDeclaration ofConformity?
Reply
Lithuania ’ssystem ofconformity assessment, inparticular itscertification activities, arebased
onISO/IEC Guides suchasISO/IEC Guide 28andISO/IEC Guide 22,Supplier ’sDeclaration of
Conformity.
Question 542
Does thenewdraft LawonConformity Assessment permit Lithuania torecognize product test
reports andcertifications thathave been performed under international guidelines?WT/ACC/LTU/15
Page15
Reply
ThenewdraftLawonConformity Assessment permits Lithuania torecognize other countries ’
product testreports andcertifications thathavebeenperformed under international guidelines.
Question 543
Document WT/ACC/LTU/7/Add.1 states that"Lithuania recognizes foreign countries 'certificates
after their inclusion inLithuania 'sregister". What istheprocess bywhich foreign country 's
certificates (forelectronics forhousehold andgeneral use,forexample) canbeincluded in
Lithuania 'sregister?
Reply
Lithuania recognizes aforeign country ’scertificate onlyifthatcountry ’sstandards organization
hasfirstconcluded abilateral agreement withLithuania ’sStandardization Board, andthese certificates
arerecognizedautomatically.LithuaniaalreadyhassignedsuchagreementswithRussia,Belarus,Poland,
theSlovak Republic andBulgaria.
Withoutsuchabilateralagreement,Lithuaniadoesnotrecognizetheforeigncountry’scertificate.
Inthatcase,theLithuanian Certification Centre testsimported products according toregular procedures
and,forthose passing thetests, issues Lithuanian certificates ofconformity.
Question 544
Please elaborate ontheprocess under which foreign certificates arerecognized. What constitutes
"registration"? Areforeign certificates automatically recognized after inclusion inthisregister?
Reply
Seethereply toQuestion 543.
Question 545
Arethere products forwhich Lithuania requires certifications beperformed toLithuanian
standards? Ifso,forwhat specific products?
Reply
Twocertificationbodieshavebeenestablishedforcertificationofelectricalhouseholdappliances
aswellaselectronics forhousehold andgeneral inuse.On22June1992, theGovernment adopted
Resolution No.474introducing mandatory certification ofhousehold electrical products forsafety
requirements. On29June1995, theMinistry ofIndustry andTrade andLithuanian Standards Board
issued theOrder No.160/114 introducing mandatory certification ofelectronics ofhousehold andgeneral
use.Lithuanian certification bodies alsocould recognize certificates ofconformity issued byforeign
bodies according torelevant procedure. Standards defining requirements forsafety arelisted in
Government Resolution No.474andOrder No.160/114.
Currently drafts onmandatory certification areunder preparation forthefollowing goods:
technical means ofcommunication, articles ofcomputer engineering, agriculture equipment and
construction materials.WT/ACC/LTU/15
Page16
Question 546
Please describe Lithuania 'smandatory technical regulations forhousehold electrical appliances
andelectronic apparatus. What safety hazards areaddressed andwhat standards arereferenced?
Dothese regulations permit manufacturer declaration ofconformity?
Reply
Seethereply toQuestion 545.
Question 547
Does Lithuania recognize certificates formeasuring instruments issued bytheInternational
Organization forLegal Metrology (OIML)?
Reply
Lithuania recognizes certificates formeasuring instruments issued bytheInternational
Organization forLegal Metrology.
Question 548
Please listinternational standards organizations inwhich Lithuania participates. Does Lithuania
currently participate inregional organizations such astheEuropean Organization forTesting
andCertification (EOTC), European Cooperation forAccreditation ofLaboratories (EAL) and
theEuropean Accreditation ofCertification (EAC)? What areLithuania 'splans forparticipation
ininternational andregional organizations inthefuture, either through associate membership
orfullmembership?
Reply
Lithuanian Standards Board participates inthefollowing international standardization
organizations:
- International Organization forStandardization (ISO) -correspondent-member since
1January 1992;
- International Electrotechnical Commission (IEC) -registered-subscriber since1January 1993;
associate-member since 10August 1996;
- European Committee forStandardization (CEN) -affiliate-member since 20October 1993;
- European Telecommunication Standards Institute (ETSI) -fullmember since 21April 1996;
- European Committee forElectrotechnical Standardization (CENELEC) -affiliate-member since
15January 1997.
Lithuania currently does notparticipate inEuropean Organization forTesting and
Certification (EOTC), European Co-Operation forAccreditation Laboratories (EAL) andEuropean
Accreditation ofCertification (EAC) butLithuanian National Accreditation Bureau (intheframework
ofLST-Lithuanian Standardization Board) isseeking EAL andEAC membership andtobecome a
signature ofMRA ofEAL andEAC.WT/ACC/LTU/15
Page17
Lithuanian Standards Board willseekfullmembership status ininternational andregional
standardization organizations butfuture membership willdepend onwhether Lithuania isabletofund
suchparticipation.
Question 549
Please confirm thatprocessed foodstuffs donotrequire aveterinary orphytosanitary certificate.
Reply
Toclarify, Lithuania doesrequire veterinary andphytosanitary certificates forprocessed
foodstuffs.
State-trading entities
Question 550
Weseekmore information from Lithuania ontheroleplayed bytheState andbyState-owned
firms insalesanddistribution inLithuania ’smarket. What portion of1996imports andexports
were handled bycompanies inwhich theGovernment ofLithuania holds over25percentofthe
share ofcapital?
Reply
Lithuania isnotabletoprovide suchinformation atthistimebecause thesituation isintransition
while theGovernment sellsitsremaining shares andprivatises “bigenterprises ”.
Question 551
Lithuania states indocument WT/ACC/SPEC/6 (paragraph 95)thatithasestablished thelegal
basis forintroduction ofastate monopoly onalcohol products incases offorce majeure. Does
thismeanthatLithuaniaclaimsthatcurrentconditionsinLithuaniaareclassifiedasforcemajeure?
Please clarify.
Reply
SeetherepliestoQuestions390-391(WT/ACC/LTU/10)andQuestion499(WT/ACC/LTU/12).
Lithuania doesnotclaim thatcurrent conditions inLithuania areclassified asforce majeure andhas
notintroduced aState monopoly onalcohol products.
Question 552
Please complete theQuestionnaire forState-Trading Enterprises. Thespecial andexclusive rights
conferred byLithuania onitsmead producers, andthrough activity licensing foralcohol and
tobacco production andtrade qualifies these firms fornotification under Article XVII. They should
benotified.
Reply
Lithuania already hascompleted theQuestionnaire forState-Trading Enterprises. Itisincluded
inWT/ACC/LTU/7/Add.1. Regarding mead, please seethereply toQuestion 559.Regarding otherWT/ACC/LTU/15
Page18
alcoholic beverages andtobacco production andtrade, Lithuania doesnotengage inState-trading in
these sectors. Please seetheQuestionnaire onState-Trading formore details.
4. Policies Affecting Foreign Trade inAgricultural Products
Question 553
Lithuania hasstated thatinformation ondomestic support andexport subsidies, circulated as
document WT/ACC/SPEC/LTU/2, wassubmitted forbackground onlywasnotanegotiating
document. When willLithuania beready tosubmit theinformation requested indocument
WT/ACC/4 asanegotiating document?
Reply
Lithuania hasprepared anegotiating document regarding export subsidies anddomestic support
andwilldiscuss itduring bilateral negotiations inearly June.
Question 554
Lithuania acknowledges thattheAgricultural Support Fund wasestablished in1994, yetsupport
programmes for1994 were included indocument WT/ACC/SPEC/LTU/2. Since WT/ACC/4
requires countries tolistsupport forthemost recent three-year period, willLithuania include
1994 support policies initsschedule ofdomestic support andexport subsidies?
Reply
No,thenewnegotiating document onagricultural subsidies isbased upon a1995-1997 base
period.
Question 555
Lithuania notes initsreply toQuestion 485(WT/ACC/LTU/12) thatlegislation inplace authorizes
theGovernment toapply threshold (reference) prices. Lithuania hasstated thatitintends to
eliminate theprovision onimport reference prices intheLawonSugar nolater thanthedate
ofitsaccession. When andhowdoesLithuania intend toalteritscurrent legislation toauthorize
aWTO-consistent regime forsugar? Lithuania should undertake toeliminate itsreference prices
forallagricultural commodities, including sugar, inlightoftheir incompatibility withtheWTO
Agreement onAgriculture.
Reply
Lithuania doesnotmaintain reference (minimum import prices) onanycommodity withthe
exception ofsugar andoilproducts. Lithuania intends these reference price onsugar andoilproducts
asatransitional measure which willbeabolished before Lithuania becomes aMember oftheWTO.
ThenewLawonSugar isunder preparation (itmust becompleted bythemiddle of1997) andwill
notinclude thereference prices inthecurrent Law. ThenewLawonSugar willfullycorrespond to
therequirements oftheWTO.WT/ACC/LTU/15
Page19
5. Policies Affecting Foreign Trade inOther Sectors
Alcohol andalcoholic beverages
Question 556
Indocument WT/ACC/LTU/12, Lithuania notes thesetofcriteria usedtodetermine whomay
obtain anactivity licence. Oneofthecriteria isthatthecompany have"experience inimportation
ofwholesaling ofhighquality beverages overtheprevious year". Thisapproach seems tolimit
newentrants intothemarket. Howcananewcompany obtain alicences ifitmust beahistorical
importer ofrecord?
Reply
Thiscriterion isnolonger ineffect nowthattheLawonAmendment andSupplement tothe
LawonAlcohol Control hasentered intoforce. Seethereply toQuestion 560formore detail.
Question 557
Lithuania states that,formostproducts, thesame criteria andprocedures arefollowed forissuing
licences fordomestic andimported goods. Theright toproduce andtrade inalcoholic beverages
whose alcoholic strength exceeds 100proof (mead) isgranted exclusively bytheState todomestic
producers, however, andatthecurrent timemead imports arebanned. Lithuania indicates that
thisprohibition isjustified onhealth grounds. Ismead consumed domestically onlyorisitalso
exported? Must mead producers obtain anactivity licence?
Reply
Aswasstated inthereply toQuestion 449(WT/ACC/LTU/12), there isonlyonecompany,
"Lietuviskas Midus", authorized bytheLithuanian Government toproduce andtrade inalcoholic
beverages whose alcoholic strength exceeds 50percent. Itisauthorized toproduce mead according
totheancient Lithuanian tradition ofmanufacture andrecipes. Thismead isconsumed onthedomestic
market andalsoisexported. "Lietuviskas Midus" mustobtain anactivity licence according tothesame
procedures followed byother applicants foranactivity licence forproduction ofalcohol. These
procedures arespecified under Government Resolution No.1143of15November 1995OntheOrder
oftheLicensing oftheProduction ofAlcohol Products.
Question 558
IfLithuania restricts trade inalcohol asameasure toprotect human lifeandhealth, andmead
hasanalcohol content greater that50percent, howcanLithuania justify banning imports of
mead forhealth reasons when domestic production ofmead isallowed?
Reply
Seethereply toQuestion 559.
Question 559
Thespecial andexclusive rights conferred byLithuania onitsmead producers qualifies these
firms fornotification under Article XVII. Import bans, however, areinconsistent withArticle XI
oftheGATT 1994, andArticle XVII doesnotpermit State-trading enterprises, whether ornot
State-owned, tousethespecial andexclusive rights conferred bytheState tointroduce quantitativeWT/ACC/LTU/15
Page20
restrictions. How does Lithuania intend tobring thisaspect ofitstrade regime intoWTO
conformity? WillLithuania notify itsmead firms asState-trading enterprises?
Reply
Thecorporation "Lietuviskas Midus" Ltd.istheonlycompany inLithuania which produces
alcoholic beverages (over 50percentofalcoholic strength -theonlymead brand “Zalgiris ”isof
alcoholic strength higher than50percent)according tothepatent ancient Lithuanian recipes. Lithuania
considers itsmead beverages andtheirrecipes tobepartofthenational heritage. Thus, duetothe
factthatthiscompany keeps totheancient traditions ofmanufacture andistheonlyenterprise in
LithuaniawhichmanufacturesLithuaniannationalbeverages,therighttomanufacturealcoholicbeverages
produced prior totheadoption oftheLawonAlcohol Control wasreserved uptotheyear2001.
Lithuania isgiving serious consideration tonotifying thisenterprise asaState trading enterprise.
Question 560
WearepleasedthatLithuaniareportedinthereply478(WT/ACC/LTU/12)thatadraftamendment
totheLawonAlcohol Control hasbeen proposed. Please provide anupdate onthestatus of
thisamendment.
Reply
TheLawonAmendment andSupplement totheLawonAlcohol Control wasapproved by
theLithuanian Parliament on8April 1997. Oneofthegoals ofthenewLawwastoharmonize the
existing LawonAlcohol Control withtheprovisions oftheWTO. Lithuania plans toforward acopy
ofthisnewLawtotheWTOSecretariatforreviewbyWTOMembers.Tosummarizeitsimprovements:
norestrictions onthenumber ofactivity licences toimport alcoholic beverages (theformer limitwas10);
norequirement forimporters tolimittheirsource ofimports tothose foreign companies included in
bulletins oftheAssociation ofManufacturers ofAlcoholic Beverages; andnotenders forissuing activity
licences onimportation ofalcoholic beverages andengage indomestic trade.
Activitylicencesonimportationofalcoholicbeveragesnowaregrantedtoallapplicantcompanies
which areregistered inLithuania, which follow theregular procedures forobtaining alicence, which
submit alldocumentation required under Lithuanian lawandwhich havepaidtheStamp Tax. As
mentioned inanearlier answer (556), there isnolonger anycredit given forprior experience asan
importer andtherefore nobarriers tonewentrants tothemarket.
And,unlikeunderthepreviousLaw,licencestoengageinimportation,production,andwholesale
andretail tradeofalcohol ofnomorethan22percentalcohol content nowareofunlimited term(rather
thanoneyear).
Question 561
Lithuania notes thattariff quotas forrawmaterials foralcoholic beverages were granted
automatically tosixauthorized State producers, andalsotoother enterprises which hadobtained
licences from theState Tobacco andAlcohol Agency. Doesthismean thatthetariff quotas granted
toother agencies werenotautomatic? Ifso,please explain whysome tariff quotas areautomatic
andsome arenot.WT/ACC/LTU/15
Page21
Reply
Supplement tothereply toQuestion 462(WT/ACC/LTU/12). Tariff quotas forimportation
ofrawmaterials foralcoholic products aregranted automatically. Butthese tariff quotas aregranted
onlytoenterprises (they arenotnecessarily State enterprises) having theright toproduce alcoholic
beverages. Enterprises which donothaverights toproduce alcoholic beverages canimport suchraw
materials under general order -MFN tariff. Thissystem isintroduced tofightagainst counterfeited
alcoholic products whose illegal production iswidespread inthecountry.WT/ACC/LTU/15
Page22
ANNEX I
Excise taxes according toGovernment Resolution No.328(9April 1997)
oftheRepublic ofLithuania
Commodity
codeCommodity description Taxes (bypercent oftaxable
value orabsolute LTL for
indicated measurement unit*)
2207.10.00.0;
2208 (except
2208.90.69.1;
2208.90.69.3)**Undenatured ethyl alcohol andalcoholic
beverages, except formeads, champagne, wine,
beerandsome medicines withherbs containing
ethyl alcohol0.43 LTL per1%ofanalcoholic
strength byvolume peroneliter
2208.90.69.1 Meads 0.12 LTL per1%ofanalcoholic
strength byvolume peroneliter
2204.21.11.0-
2204.21.80.0,
2204.29.21.0-
2204.29.75.0,
2204.30, 2206,
2205.10.10.0,
2205.90.10.0Wine ofanalcoholic strength byvolume of13%
vol,andother fermented beverages (excluding
beverages (code 2206.00.89.0) produced bythe
company “Lietuviskas midus ”)0.12 LTL per1%ofanalcoholic
strength byvolume peroneliter
2204.21.81.0-
2204.21.94.0,
2204.29.81.0-
2204.29.94.0,
2205.10.10.0,
2205.90.10.0Wine andvermouth ofanalcoholic strength by
volume ofmore than13% vol,butnotexceeding
18% vol0.17 LTL per1%ofanalcoholic
strength byvolume peroneliter
2204.21.95.0-
2204.21.99.0,
2204.29.95.0-
2204.29.99.0,
2205.10.90.0,
2205.90.90.0Wine andvermouth ofanalcoholic strength by
volume exceeding 18% vol0.28 LTL per1%ofanalcoholic
strength byvolume peroneliter
2204.10,
2204.21.10.0,
2204.29.10.0Champagne andwine ofincreased pressure 0.35 LTL per1%ofanalcoholic
strength byvolume peroneliter
2203 Beer 0.40 LTL/liter***
2402.20.10.0-
2402.20.90.0Cigarettes withandwithout filters 12LTL for1000 units****
2402.10.00.0,
2402.90.00.0,
2403****Packed smoking tobacco andother tobacco
products50
2710.00.27.0-
2710.00.37.0Motor fuel/petrol 100, butnotlessthan800LTL
perton*****
2710.00.51.0,
2710.00.55.0,
2710.00.66-
2710.00.68Jetfuel, kerosene, gasoils(diesel fuel), liquid
furnace fuel40,butnotlessthan300LTL
perton*****
2710.00.87.0-
2710.00.97.0,
2710.00.98.9Alltypes oflubricating oilsexcept forfueloil
M-100 clasified inthefollowing subheading
2710.00.98.08,butnotlessthan180LTL per
tonWT/ACC/LTU/15
Page23
Commodity
codeCommodity description Taxes (bypercent oftaxable
value orabsolute LTL for
indicated measurement unit*)
1806.20.10.0-
1806.20.80.0,
1806.31-
1806.90Chocolate andother food products containing
cocoa, except cocoa powder andproducts
containing lessthan18% byweight ofcocoa
butter10
0901 Coffee 10
7113, 7114,
7116Articles ofjewelry andparts thereof, ofprecious
metal orofmetal cladwithpresious metals,
articles ofgoldsmiths ’orsilversmiths ’wares and
parts thereof, ofprecious metals ormetal clad
withprecious metals, articles ofnatural or
cultured pearls, precious orsemi-precious
stones-natural, synthetic orreconstructed10
8703.21.10.1,
8703.21.90.2,
8703.22.19.1,
8703.22.90.2,
8703.23.19.1,
8703.23.90.2,
8703.24.10.1,
8703.24.90.2,
8703.31.10.1,
8703.31.90.2,
8703.32.19.1,
8703.32.90.2,
8703.33.19.1,
8703.33.90.2Luxury motor cars, notolder than5years
(except forspecial cars) specified inthelistof
State Agency ofCompetition andConsumer
Rights Protection under theGovernment of
Lithuania15from price exceeding 60thou
LTL
2716.00.00.0 Electricity 1
4901.10.00.1,
4901.99.00.1,
4902.10.00.1,
4902.90.10.1,
4902.90.30.1,
4902.90.90.1,
4908.10.00.1,
4908.90.00.1,
4909.00.10.1,
4909.00.90.1,
4910.00.00.1,
4911.10.10.1,
4911.10.90.1,
4911.91.10.1,
4911.91.80.1,
4911.99.00.1,
9504.40.00.1Erotic andviolence propagating publications 50
*The taxable value shallbe:
- saleprice freefrom excise taxandVAT ofcommodities produced inLithuania;
- customs value, including duties, ofimported commodities.
**Commodity codes arepresented according totheHS(1997) codes.WT/ACC/LTU/15
Page24
***Excise tax-0.2LTLperliter-shallbelevied onbeerproduced andsoldbyeachLithuanian beermanufacturing company producing
100thousand decaliters peryear(thisprovision shallbeapplied untilLithuanian Membership oftheWorld Trade Organization).
****Excise tax-15LTLfor1000units-shallbelevied oncigarettes ofhighest quality produced inLithuania andimported (until 30September
1997). Excise taxshallnotbelevied ontobacco (code 2403.10.90.1) imported bythejoint-stock company “Philip Morris Lietuva ”and
bythecompany “House ofPrince Lietuva ”.Inthecasewhen imported tobacco inthese companies isusednotforproduction ofcigarettes,
butforother purposes, theexcise taxshallbelevied.
*****Absolute excise tariffs only(inLTLpertoneshallbeapplied onoilproducts produced inthejoint-stock company “Mazeikiu nafta”.
From 1August 1995 excise shallbenotapplied onjetfuel(code 2710.00.51.0) imported byjoint-stock companies “Lietuvos avialinijos ”
and“Lietuva ”andpurchased from thejoint-stock company “Mazeikiu nafta”.WT/ACC/LTU/15
Page25
ANNEX II
Regime ofImport/Export Regulation intheRepublic ofLithuania
Table 1 Customs Duty RateforImported Goods;
Table 2 Goods Freefrom Customs Duty Imported inaccordance withQuotas Issued bythe
Ministries;
Table 3 Countries wherefrom Goods Accompanied bytheCertificates ofOrigin areSubjects
toConventional Import Duties;
Table 4 Countries wherefrom Goods Accompanied bytheCertificates ofOrigin areSubject
toPreferential Import Duties; and,
Table 5 Customs Duty RateforExported Goods.
Note: AccordingtoGovernmentResolutionNo.1114(26September1996)OntheApprovalofCustomsDuties
ofBound Tariff Rates fortheImported Goods special customs tariff rates areexpressed byLithuania ’snational
currency Litas (LTL) which isequal toUS$0.25.WT/ACC/LTU/15
Page26
TABLE 1
Customs Duty RateforImported Goods
Approved byResolution No.268adopted on24March 1997
bytheGovernment oftheRepublic ofLithuania
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
Section I. Live animals; animal products
01 Live animals 20 25
0201-0205,
0206 10-0206 22,
0206 29109-
0206 29910,
0206 29999-
0206 90,
0209-0210Meat 30 30
0207 Meat ofpoultry 25 25
0208 10 Meat ofrabbits 30 35
0305 3011,
0305 3019,
0305 3090-
0305 42,
0305 4930-
0305 4980,
0305 5930,
0305 5990-
0305 62,
0305 6990Fish-dried, salted, smoked 30 40
0401-0402 2199,
0402 2915-
0404Milk anddairy products 20 20
0405 Butter andother fatsandoilsderived from
milk45 45
0406 Cheese andcurd 30 35
0407 Birds’eggs 30 30
0408 Bird’seggs, notinshell, andeggyolks,
fresh ordried30 30
0409.00.00 Natural honey 30 40
0501-0504,
0505 1090-0509,
0511 91-0511 99Products ofanimal origin, notelsewhere
specified orincluded5 10WT/ACC/LTU/15
Page27
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
Section II. Products ofvegetable origin
0601-0602,
0603 90-0604,
0703-0704 20,
0704 9090-0706,Products ofvegetable origin 5 10
0707 0090-
0709 40,
0709 60-0712, 0714,
0808 2090,
0809 4090,
0811-0812,
0814, 0908 20,0909 10,
0909 30-0910 50,
0910 99,
1302 11-1302 19,
1302 31-1302 39,14
0603 1011 Cutfresh roses (from 1June to
31October)50 55
0603 1013 Cutfresh carnations (from 1June to
31October)40 45
0603 1015 Cutfresh orchids (from 1June to
31October)40 45
0603 1021 Cutfresh gladioli (from 1June to
31October)30 35
0603 1025 Cutfresh chrysanthemums (from 1June to
31October)30 35
0603 1051 Cutfresh roses (from 1November to
31May)40 45
0603 1053 Cutfresh carnations (from 1November to
31May)30 35
0603 1055 Cutfresh orchids (from 1November to
31May)30 35
0603 1061 Cutfresh gladioli (from 1November to
31May)20 25
0603 1065 Cutfresh chryzanthemums (from
1November to31May)30 35
0603 1029,
0603 1069Others cutfresh flowers 20 25
0701 Potatoes 20 20
0702 0015-
0702 0025,
0702 0045-
0702 0050Tomatoes (from 1November to14May) 10 15
0702 0030-
0702 0040Tomatoes (from 15May to31October) 40 45
0704 9010 White andredcabbages 20 25WT/ACC/LTU/15
Page28
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
0707 0010-
0707 0020,
0707 0035-
0707 0040Cucumbers (from 1November to15May) 20 25
0707 0025-
0707 0030Cucumbers (from 16May to31October) 50 55
0808 1010,
0808 1051-
0808 1059,
0808 1092-
0808 1098Apples (from 1August to31March) 20 25
0808 2010,
0808 2057,
0808 2067Pears (from 1August to31December) 10 15
0809 2021-
0809 2049Cherries (from 1May to15July) 10 15
0809 4030 Plums (from 1Julyto30September) 10 15
0810 1010 Strawberries andwildstrawberries
(from 1May to31July)10 15
1001 90-1004 Cereals 30 35
1101, 1102 10 Wheat andryeflour 30 35
1102 20-1102 90 Maize (corn) flour andother flour 10 15
1103 1930 Cereals groats, meal from barley 50 55
1104 Cereal grains otherwise worked 30 35
1107 10 Malt, notroasted 30 35
1108 13 Potato starch 50 55
1214 9091,
1214 9099Compound feed 30 35
Section III. Animal andvegetable fatsandoilsandtheir cleavage products; prepared edible fats;
animal orvegetable waxes
1501-1506 Animal fatsandfatsoffish 5 10
1514 90901 Rape oil 20 30
1516 10-
1516 2010,
1516 20919,
1516 2095,
1516 2096,
1516 20989,
1517 9010,
1517 90919,
1517 9093,
1517 90999,
1518Animal orvegetable fatsandoils 5 10
1516 20911,
1516 20981Vegetable oils,including blends withrape
oil20 30WT/ACC/LTU/15
Page29
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
1517 90911,
1517 90991Mixed oil,including blends withrapeoil 20 30
1520-1521 Glycerol crude andwaxes 5 10
1517 10 Margarine 20 25
Section IV. Prepared foodstuffs; beverages, spirits andvinegar; tobacco andmanufactured tobacco
substitutes
1601 Sausages andsimilar products ofmeat 14 14
1602 Preserved meat 40 45
1603, 1604 30-1605 Products from meat, fishorcrustaceans,
molluscs andother water invertebrates5 10
1604 11-1604 20 Preserved fish 35 40
1701 11-1702 12 Raw sugar 35,butnotless
than
0.75LTL/kg35,but notless
than
0.75LTL/kg
1701 91-1701 99 Sugar 87 87
1702 30,1702 40,
1702 90Other sugar 35 35
1704 1011-
1704 9051,
1704 9061-
1704 9099Sugar confectionery 25 30
1806 Chocolate andother products containing
cacao30 35
1901 20-1904,
1905 9030Preparations ofcereals, flour andstarch 5 10
1905 10-1905 40,
1905 9040-
1905 9090Flour confectionery 30 35
2001 10-2001 20,
2001 9096Cucumbers, onions andother vegetables,
preserved byvinegar oracetic acid40 45
2007 99391,
2007 9955,
2007 9991Apple puree, jams, apple paste containing
added sugar40 45
2009 70 Apple juice 40 45
2102 10 Active yeast 15 20
2001 9010-
2001 9091,
2002-2007 9935,
2007 9951,
2007 9998-2009 60
2009 80-2101,
2102 20-2104,
2106 9010,
2106 9030-
2106 9059Products ofvegetables, fruit,nuts and
other edible parts ofplants; various
foodstuffs;5 10
2105 Ice-cream andother edible ice 30 35WT/ACC/LTU/15
Page30
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
2106 9020 Compound alcoholic preparations ofakind
used inthemanufacture notincluding
preparations containing aromatic substances50,butnotless
than
0.3LTL/1%
vol/per liter100, butnot
lessthan
0.3LTL/1%
vol/perliter
2202 Non-alcoholic beverages 15 20
2203 Beer made from malt 35 40
2204 1011-
2204 2110,
2204 2910Champagne, sparkling wine, wine of
increased pressure, wine ofexcess pressure50,butnotless
than4LTL/litre55,butnotless
than
4LTL/litre
2204 2111-
2204 2180,
2204 2912-
2204 2975Wine offresh grapes (including fortified
wines)of anactual alcoholic strength by
volume notexceeding 13% vol20,butnotless
than1LTL/litre25,butnotless
than
1LTL/litre
2204 2181-
2204 2194,
2204 2981-
2204 2994,
2204 30-
2205 1010,
2205 9010Wine offresh grapes (including fortified
wines), vermouth andflavoured wine ofan
actual alcoholic strength byvolume
exceeding 13% volbutnotexceeding 18%
vol,grape must20,butnotless
than
1.5LTL/litre25,butnotless
than
1.5LTL/litre
2204 2195-
2204 2199,
2204 2995-
2204 2999,
2205 1090,
2205 9090,
2206Wine offresh grapes (including fortified
wine), vermouth andflavoured wine ofan
actual alcoholic strength byvolume
exceeding 18% vol,other fermented
beverages20,butnotless
than2LTL/litre25,butnotless
than
2LTL/litre
2207-2208 90691,
2208 90699-
2208 9099Undenatured ethyl alcohol, denatured ethyl
alcohol, vodka, liqueurs andother spiritous
beverages50,butnotless
than0.3LTL
for1%ofan
alcoholic
strength by
volume perlitre100, butnot
lessthan
0.3LTL for
1%ofan
alcoholic
strength by
volume per
litre
2209 Vinegar andsubstitutes forvinegar
obtained from acetic acid5 10
2309 90930 Premixtures 20 20
2402 Cigars, cheroots, cigarillos andcigarettes,
tobacco oroftobacco substitutes30,butnotless
than16LTL per
1000 units35,but notless
than16LTL
for1000 units
2403 10909 Other manufactured tobacco 30 35
Section V. Mineral products
2523 29-2523 9090 Portland cement, aluminous cement, slag
cement, supersulphate cement, andsimilar
hydraulic cements20 25WT/ACC/LTU/15
Page31
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
Section VI. Products ofthechemical orallied industries
2804 1000 Hydrogen 15 20
2804 3000 Nitrogen 15 20
2804 4000 Oxygen 15 20
2811 2100 Carbon dioxide 15 20
2901 29201,
2901 29801Acetylene 15 20
3401 1100 Soap fortoilet use 10 20
3401 19-3401 20,3402
20,3404-3406Soap, organic surface -active products;
artificial andprepared waxes, cleaning
andpolishing preparations, candles and
similar articles10 15
3605 0000 Matches 25 50
3823 Fatty acids 5 10
Section VII. Plastics andarticles thereof; rubber andarticles thereof
3917 21,
3917 2291-
3917 2299,
3917 2391-
3917 2399,
3917 2915-
3917 3190,
3917 3231,
3917 3251,
3917 3299,
3917 33,
3917 3915,
3917 4010,
3918, 3920 1028-
3920 1089,
3920 41-
3920 4219,
3920 59,
3920 6100,
3920 63-3920 69,
3920 7200-
3920 7310,
3920 7390-
3920 7900,
3920 92-3921 12,Articles ofplastics 10 15WT/ACC/LTU/15
Page32
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
3921 1400-
3921 9011,
3921 9020-
3921 9030,
3921 9043-
3921 9050,
3921 9090-3922,
3923 21,
3923 3090-
3923 50,
3923 9090-
3926 9091,
3926 90999
Section VIII. Raw hides andskins, leather, furs, furskins andarticles thereof
42 Articles ofleather; saddlery andharness;
travel good; handbags andsimilar
containers10 20
4303-4304 Articles ofapparel, clothing accessories,
other articles offurskin; artificial furand
articles thereof5 20
Section IX. Wood andarticles ofwood; wood charcoal; cork andarticles ofcork; manu-factures of
straw, ofesparto orofother plaiting materials; basketware andwickerwork
4410 1910,
4410 1950-
4410 90Particle board ofwood 10 15
4411 Fibreboard ofwood 10 15
4413-4421 Articles ofwood 10 15
46 Manufactures ofstraw orofother plaiting
materials; basketware andwickerwork10 15
Section X. Pulp ofwood orofother fibrous cellulosic material; waste andscrap ofpaper or
paperboard; paper andpaperboard andarticles thereof
4802 52 Paper ofkindused forwriting,
printing, offset paper10 10
4807 1000 Paper andpaperboard, laminated internally
withbitumen, tarorasphalt15 20
4808 1000 Corrugated paper andpaperboard 20 20
4818 10 Toilet paper 15 20
4819 1000 Cartons, boxes andcases, ofcorrugated
paper orpaperboard10 10
Section XI. Textiles andtextile articles
5007 10-
5007 2019,
5007 2031-
5007 2071,
5007 9030-
5007 9090Woven fabrics ofsilk 15 20
5111-5113 Woven fabrics ofwool 15 20WT/ACC/LTU/15
Page33
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
5208 2190-
5208 59,
5209 21-5209 59,
5210 2110-
5210 59,
5211 21-5211 59,
5212 12-5212 15,
5212 22-5212 25Woven fabrics ofcotton 15 20
5301 Flax tow 35 35
5309 Woven fabrics offlax 15 20
5403 2010 Textured yarnofcellulose acetate 10 15
5403 4200 Multiple (folded) orcabled yarnof
cellulose acetate10 15
5407 1000,
5407 2090-5408Woven fabrics ofsynthetic andartificial
filament yarn15 20
5512 19-5512 99,
5513 21-5513 49,
5514 21-5515,
5516 12-5516 14,
5516 22-5516 34,
5516 42-5516 94Woven fabrics ofsynthetic andartificial
staple fibres15 20
57 Carpets andother textile floor coverings 25 40
5801-
5806 3210,
5806 39-5811Special woven fabrics, tufted textile
fabrics, lace, tapestries; trimmings,
embroidery10 15
5904 Linoleum, whether ornotcuttoshape;
floor coverings consisting ofacoating or
covering applied onatextile backing,
whether ornotcuttoshape10 15
60 Knitted orcrocheted fabrics 15 20
6101 10-6115 92,
6115 9330-
6117Articles ofapparel andclothing
accessories, knitted orcrocheted (made-up
knitted orcrocheted articles)15 25
62 Articles ofapparel andclothing accessories
(made uparticles oftextile fabrics,
exluding knitted orcrocheted articles)15 25
6301-6304,
6305 9000Other made-up textile articles andtheir sets 15 25
Section XII. Footwear, headgear, umbrellas, sunumbrellas, walking-sticks, seat-sticks, whips,
riding-crops andparts thereof; prepared feathers andarticles made thereof; artificial flowers; articles of
human hair
6401-6405, 65 Footwear, headgear 10 25
6601 1000,
6601 9100,
6601 9990-6603Umbrellas, sticks, whips, riding crops 5 10
6601 9911,
6601 9919Umbrellas withacover oftextile material 15 25WT/ACC/LTU/15
Page34
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
67 Prepared feathers anddowns andarticles
made hereof;artificial flowers; articles of
human hair10 15
Section XIII. Articles ofstone, plaster, cement, asbestos, mica orsimilar materials; ceramic
products; glass andglassware
6807 Articles ofasphalt orofsimilar material 15 20
6901,
6904-6907 10,
6907 9093-6914Ceramic products 5 10
7001-7002,
7004 2010,
7006-7009,
7010 20,
7010 9129-
7010 9190,
7010 9229-
7010 9290,
7010 9329-
7010 9369,
7010 9390,
7010 9420-
7010 9460,
7010 9490-
7011 10,7011 90-7014,
7015 90-
7016 9010,
7018-7019 1990,
7019 9010,
7019 9030,
7019 90919-7020Glass andglassware 5 10
7004 9070-
7004 9098Glass insheets 10 15
7010 9110,
7010 9210,
7010 9310Preserving jars(sterilizing jars) 30 35
7010 9121,
7010 9221,
7010 9321Bottles oftransparent glass 30 35
Section XV. Base metals andarticles ofbasemetal
8309 1000 Crown corks 20 20
8309 90901 Preserving lids 10 20
8311 10 Electrodes forwelding 10 20
Section XVI. Machinery andmechanical appliances; electrical equipment; parts thereof; sound
recorders andreproducers, television image andsound recorders andreproducers, andparts and
accessories ofsuch articles
8403 10 Central heating boilers 10 15WT/ACC/LTU/15
Page35
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
8414 30309 Compressors ofakindused inrefrigerating
equipment without theecological clean
agents offreezing10 15
8418 21-8418 40 Refrigerators ofhousehold typeand
freezers20 25
8506 1011,
8506 1019,
8506 1091,
8506 1099Primary cells andprimary batteries 20 25
8509 Electro-mechanical domestic appliances,
withself-contained electric motor10 15
8519, 8520 Magnetic taperecorders andother sound
recording apparatus10 10
8528 1252-
8528 1256,
8528 1272-
8528 1276,
8528 1300,
8540 11,8540 12Television receivers (including video
projectors), whether ornotincorporating
radio-broadcast receivers orsound or
video recording orreproducing apparatus10 20
8544 5100 Wire foravoltage exceeding 50volts, but
notexceeding 1000 volts fitted with
connectors10 15
Section XVII. Vehicles, aircraft, vessels andassociated transport equipment
8703 21905,
8703 22905,
8703 23905,
8703 24905,
8703 31905,
8703 32905,
8703 33905Motor cars, produced more then7years
butnotmore then10years before5 5
8703 21907,
8703 22907,
8703 23907,
8703 24907,
8703 31907,
8703 32907,
8703 33907Motor cars, produced more then10years
before10 10
Section XVIII. Optical, photographic, cinematographic, measuring, checking, precision, medical or
surgical instruments andapparatus; clocks andwatches; musical instruments parts andaccessories thereof
9028 20 Liquid meters 10 15
Section XX. Miscellaneous manufactured articles
9401 10,
9401 20009,
9401 30-9401 90,
9403 10-
9403 2010,Furniture, bedding, cushions andsimilar
stuffed furnishings25 30WT/ACC/LTU/15
Page36
Code ofgroup ofgoods* Description ofgroup ofgoods Rate oftariff of
conventional
duties(in%)** of
autonomous
duties***
9403 30-
9403 6090,
9403 80,
9403 9030-
9403 9090,
9404 30-9404 9090
9404 10-9404 2990 Mattresses andmattress supports 10 15
9405 1010-
9405 1091,
9405 20,9405 30,
9405 50-9405 99Lamps andlighting fittings 10 10
9601, 9602,
9606 21,9606 22,
9613-9616, 9618Miscellaneous manufactured articles
(carving material andarticles ofthese
materials, cigarette lighters, smoking
pipes, combs, scent sprays, tailors '
dummies andother similar articles)5 10
9603 90 Bristle brushes 10 25
*Codes ofgroups (goods) arepresented according totheEEC Harmonized Commodity Description andCoding System.
**Goods without codes herein aresubject toazeroratecustoms duties.
***Preferential customs duties areapplied togoods originating inthose countries which signed FreeTrade Agreements withtheRepublic
ofLithuania (inaccordance withthespecial annexes tothose agreements).WT/ACC/LTU/15
Page37
TABLE 2
Goods Freefrom Customs Duty Imported inAccordance withQuotas Issued bytheMinistries
Approved byResolution No.268adopted on24March 1997
bytheGovernment oftheRepublic ofLithuania
Code ofgroup of
goods*Description ofgroup ofgoods Ministry Issuing Quotas
0101 11,0102 10,0103
10,
0104 1010,
0104 2010Pure-bred breeding animals Ministry ofAgriculture andForestry
0105 11,
0105 1210,
0105 1920,
0105 1990Pure-bred breeding poultry Ministry ofAgriculture andForestry
0106 0010,
0106 0090Other livepure-bred breeding animals Ministry ofAgriculture andForestry
0201, 0202, 0203 Meat ofbovine animals, pork Ministry ofAgriculture and
Forestry**
0405 Butter Ministry ofAgriculture and
Forestry**
0407 0011,
0407 0019Pure-bred breeding birds’eggs for
hatchingMinistry ofAgriculture andForestry
0511 9950,
0511 9980Semen ofstallions, boars, ram,
he-goats, embryo ofbovine animalsMinistry ofAgriculture andForestry
0701 Potatoes Ministry ofAgriculture and
Forestry**
1001-1004 Cereals Ministry ofAgriculture and
Forestry**
1101 Wheat flour Ministry ofAgriculture and
Forestry**
1104 Cereal grains otherwise worked Ministry ofAgriculture and
Forestry**
1214 9091,
1214 9099Compound feed Ministry ofAgriculture and
Forestry**
1107 10 Malt, notroasted Ministry ofAgriculture and
Forestry**
1502 Fatsofbovine animals, sheep orgoats Ministry ofAgriculture and
Forestry**
1701 1110-
1701 1290Raw sugar, forrefining Ministry ofAgriculture and
Forestry**,
Ministry ofNational Economy
1701 91,1702 30,
1702 40,1702 90Sugar forspecial purpose Ministry ofAgriculture andForestry,
Ministry Health CareWT/ACC/LTU/15
Page38
Code ofgroup of
goods*Description ofgroup ofgoods Ministry Issuing Quotas
1701 99 Sugar Ministry ofAgriculture and
Forestry**,
Ministry ofNational Economy
2207 10 Technical ethyl alcohol (spirits for
technical uses)Ministry ofNational Economy
2207 20 Denatured ethyl alcohol Ministry ofAgriculture andForestry,
Ministry ofNational Economy
5301 Flax tow Ministry ofNational Economy,
Ministry ofAgriculture andForestry
ex7010 9110,
ex7010 9210Preserving jarsofglass of0.35 and3
litreMinistry ofAgriculture andForestry,
Ministry ofConstruction and
Urbanistic
7010 9121,
7010 9221,
7010 9321,
7010 9420,
7010 9460Irregular transparent glass bottles Ministry ofAgriculture andForestry
9401, 9403 Special furniture forships Ministry ofTransport***
*Commodities 'codes aregiven according totheEEC Harmonized Commodity Description andCoding System.
**Tariff quotas areapproved bytheGovernment upon recommendation oftheMinistry ofAgriculture andForestry. Thequotas aregranted
bythewayoftender.
***The quota shallbeissued forthefurniture (notmore than1.1mlnLTL) designed fortheshiptobebuiltbytheStateShipyard Company
“Baltija ”(code intheenterprises register -4034645) in1997.WT/ACC/LTU/15
Page39
TABLE 3
Countries wherefrom Goods Accompanied bytheCertificates ofOrigin
areSubject toConventional Import Duties*
Approved byResolution No.268adopted on24March 1997
bytheGovernment oftheRepublic ofLithuania
Name ofthecountry Enactment dateoftheInterstate
Agreement
Commonwealth ofAustralia 9December 1993
Republic ofBelarus 23February 1995
Republic ofBulgaria 17July1996
Canada 29June1995
People ’sRepublic ofChina 29June1994
Republic ofCuba 4February 1994
Republic ofCyprus 10April 1995
Republic ofGeorgia 9September 1996
Republic ofKorea 9November 1993
Republic ofMoldova 5March 1997
Romania 22September 1992
Russian Federation 18January 1995
Republic ofTurkey 7October 1994
Republic ofIndia 2July1993**
Republic ofHungary 10December 1991**
Republic ofUzbekistan 28August 1995
Socialist Republic ofVietnam 24July1996
Japan ***
Republic ofKazakstan ***
United States ofAmerica ***
Czech Republic 23September 1993****
Slovak Republic 3August 1991****
*Translation ofthispartoftheResolution includes theamendments approved bytheGovernment oftheRepublic
ofLithuania on8May 1997 No.431.
**Conventional duties areapplied from thedayofsigning theAgreement.
***Conventional duties areapplied incompliance withparagraph 3ofResolution No.1367 OnEstablishment
ofStructure ofCustoms Tariff adopted on30December 1994, bytheGovernment oftheRepublic ofLithuania.
**** Until thesigned Free-Trade Agreement shall enter intoforce.WT/ACC/LTU/15
Page40
TABLE 4
Countries wherefrom Goods Accompanied bytheCertificates ofOrigin
areSubject toPreferential Import Duties*
Approved byResolution No.268adopted on24March 1997
bytheGovernment oftheRepublic ofLithuania
Name ofthecountry Enactment dateoftheInterstate Agreement
Countries oftheEuropean Union: 1January 1995
Ireland
Republic ofAustria
Kingdom ofBelgium
Kingdom ofDenmark
Republic ofGreece
Kingdom ofSpain
Republic ofItaly
United Kingdom ofGreat Britain and
Northern Ireland
Grant Duchy ofLuxembourg
Kingdom ofNetherlands
Republic ofPortugal
Republic ofFrance
Republic ofFinland
Kingdom ofSweden
Federal Republic ofGermany
Czech Republic**
Republic ofEstonia 1April 1994
Republic ofLatvia 1April 1994
Republic ofPoland 1January 1997
Slovak Republic**
Republic ofSlovenia 1March 1997
Ukraine 21November 1995
EFTA countries: 1January 1997
Republic ofIceland
Kingdom ofNorway
Confederation ofSwitzerland
Principality ofLiechtenstein
*Translation ofthispartoftheResolution includes theamendments approved bytheGovernment oftheRepublic
ofLithuania on8May 1997 No.431.
**From entering intoforce ofsigned Free-Trade Agreement.WT/ACC/LTU/15
Page41
TABLE 5
Customs Duty Rates forExported Goods
Approved byResolution No.268adopted on24March 1997
bytheGovernment oftheRepublic ofLithuania
Code ofgroup ofgoods*Description ofgroup ofgoods Tariff rate(%)**
0505 10 Feathers forstuffing; down 60
0510 00002,
0510 00103Glands andother organs usedinpharmaceutical
products***60
3001 1090-
3001 9091Glands andorgans usedinorgano-therapeutical
uses***60
4101, 4103 Rawhides andskin 60
4403 20906 Pinewood inlogs, withacircumference notless
than20cmatthethinend60
4403 20907 Spruce wood inlogs 60
4403 91 Unprocessed oaktimber 60
4403 99991 Unprocessed ashtimber 60
4403 99992 Birch wood inlogs, withacircumference notless
than20cmatthethinend60
*Codes ofgroups (goods) arepresented according totheEEC Harmonized Commodity Description and
Coding System.
**Goods without codes herein aresubject toazeroratecustoms duties.
***Under quotas granted bytheMinistry ofHealth Care theexport ofsuch products isdutyfree.