RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/LTU/8/Rev.6 
14 July 2000 
 (00-2894) 
Working Party on the  
Accession of Lithuania  
 
 
DRAFT REPORT OF THE WORKING PARTY ON 
THE ACCESSION OF LITHUANIA 
TO THE WORLD TRADE ORGANIZATION 
 
Revision1 
 
INTRODUCTION 
1. The Government of Lithuani a applied for accession to the General Agreement on Tariffs and 
Trade (GATT 1947) in January 1994.  At its mee ting on 22-23 February 1994, the GATT 1947 Council 
of Representatives establ ished a Working Party to examine the application of the Government of 
Lithuania to accede to the General Agreement un der Article XXXIII of the General Agreement.  
Following the conclusion of the Uruguay Round, Li thuania requeste d accession to the World Trade 
Organization (WTO) under Article XII of the Marrakesh Agreemen t Establishing the World Trade 
Organization.  In accordance with the Decision adopted by the WTO General Council on 31 January 1995, the existing GATT 1947 Accession  Working Party was transformed into a WTO 
Accession Working Party.  The terms of referenc e and the membership of the Working Party are 
reproduced in document WT/ACC/LTU/1/Rev.6.
WT/ACC/LTU/1/Rev.7.  
2. The Working Party met on 10 November 1995; 25-26 March and 7 October 1996;  
26 March 1997 and ......  under the Chairman ship of Mr. Peter Witt (Germany).  
DOCUMENTATION PROVIDED 3. The Working Party had before it, to serve as  a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Lithuani a (L/7551), the questions submitted by Members on the foreign trade 
regime of Lithuania together with the replies theret o and other information provided by the Lithuanian 
authorities (WT/ACC/LTU/2 and Addendum 1;  WT/ACC/LTU/4;  WT/ACC/LTU/5;  
WT/ACC/LTU/7 and Addendum 1;   WT/ACC/LTU/9;  WT/ACC/LTU/10;  WT/ACC/LTU/12;  
WT/ACC/LTU/15;  WT/A CC/LTU/16;  WT/ACC/LTU /17;  WT/ACC/LTU/19;  WT/ACC/LTU/22 and 
Revision 1;  WT/ACC/LTU/23;  WT/ACC/LTU/24;  WT/ACC/LTU/26;  WT/ACC/LTU/27;  
WT/ACC/LTU/32;  WT/ACC/LTU/33;   WT/ACC/LTU/35;  WT/ACC/L TU/36, including Revisions 1 
                                                      
1 New text is indicated in bold typescript and deleted text with strike-through.  Changes in the tables 
have not been indicated. WT/ACC/SPEC/LTU/8/Rev.6 
Page 2  
 
and
 2;1, 2 and 3;   WT/ACC/LTU/41;  WT/ACC/LTU/42;  WT/ACC/LTU/43;  
WT/ACC/LTU/48; …...), including the legislative texts and other documentation listed in Annex I. 
INTRODUCTORY STATEMENTS 
4. In his introductory statement, the representativ e of Lithuania noted that  his country was small 
and heavily dependent on foreign trade.  Since re storation of independence in 1990, the centrally 
planned system in force had been effectively replaced by a market-oriented economy.  Lithuania had 
established a new banking system and its own cu rrency and was proceeding on fundamental economic 
reforms, including the enactment of new legislative measures, privatization, deregulation of prices and 
trade, in close cooperation with international in stitutions.  However, ec onomic transformation could 
only be successful if supported by integration into  the world economy and the international trading 
system based on the principles of the WTO. 
5. Lithuania's foreign trade patterns had also chan ged significantly since 1990.  The share of trade 
with countries in the Commonwealth of Independent States had declined substantially while trade flows 
with other countries had increased.  Lithuania's ove rall balance of payments was in surplus despite a 
trade deficit.  Lithuania had resist ed protectionism in a period of difficult economic transition.  The 
foreign trade regime would be libe ralized further.  Several trade ag reements had been signed, reducing 
barriers to trade, and other agreem ents were under negotiation.  Accession to the WTO was a matter of 
highest priority as Lithuania sought integration into  the world economy on the basis of internationally 
recognized rules, providing a stable  and predictable environment and a precise legal framework for trade 
among nations.  Lithuania's accession would also have  positive repercussions for its trading partners. 
6. In their opening remarks, members of the Wo rking Party welcomed the request from Lithuania 
to accede to the WTO.  Lithuania's integration into the world economy and trade on the basis of 
multilaterally agreed principles and rules was seen as an important element underpinning economic and 
institutional reforms in Lithuania. 
7. The Working Party reviewed the economic polici es and foreign trade regime of Lithuania and 
the possible terms of a draft Protoc ol of Accession to the WTO.  Th e views expressed by members of 
the Working Party on the various aspects of Lithua nia's foreign trade regime, and on the terms and 
conditions of Lithuania's accession to the WT O are summarized below in paragraphs 8 to  [180]. to [182].   WT/ACC/SPEC/LTU/8/Rev.6 
 Page 3 
 
 
ECONOMIC POLICIES 
Monetary and Fiscal Policy  
8. The representative of Lithuania recalled that  the direction of macro-economic policies during 
1995 to 1997 had been laid down in a Memorandum of State Economic Policy of the Republic of 
Lithuania, a copy of which had been provided to th e Working Party.  More sp ecifically, he explained 
that the tax system consisted of corporate profit tax;  personal income tax;  valu e added tax;  excises;  
social security tax;  taxes on natural resources, oil and gas;  pollution tax;  cu stoms duties;  a tax on fixed 
property;  road tax;  land taxes;  stamp tax (State fees and charges, fo r example, for obtaining licences);  
and other taxes (inheritance tax, consular fees, et c.).  The tax on pollution was meant to encourage 
investment in clean (environmenta lly-friendly) technologies.  The ta x was levied on legal and natural 
persons polluting the environment.  The tax was specif ic and its level was based on the quantity, degree 
of harm and type of pollution.  Taxes on fixed property and the road tax had been introduced in 1995.  
The road tax was levied on enterprise revenue (0-1 per cent) except for banks which paid a percentage 
of the margin earned. 
9. Monetary policy was determin ed in the context of Lithuani a's currency board arrangement, 
implemented by the Bank of Lithuania in accordance with the Law on the Credibil ity of the Litas, which 
had entered into force on 1 April 1994.  Since 1997,  the Bank of Lithuania had followed a monetary 
policy strategy approved by its Bo ard and outlined in the Monetary Policy Programme for 1997 -
1999. 1997-2000.   The currency board arrangement whereby the Litas was pegged to the U.S. dollar was 
being continued to anchor Lith uania's macroeconomic policies. 
Foreign Exchange and Payments  
10. The representative of Lithuani a informed the Working Party th at his country had recorded a 
steadily rising deficit in its merchandise tr ade of US$324 million in 1994, US$943 million in 1995, 
US$1,204 million in 1996, US$1,784 million in 1997, US$2,083 million in 1998, and 
US$1,322 US$1,795  million inthe first nine months of  1999.  Monetary and foreign exchange policies in 
Lithuania had been based on a currency board arrange ment since 1 April 1994.  The national currency - 
the Litas - was pegged to the US Dollar in  agreement with the IMF .  Lithuania's acceptance of the 
requirements of Article VIII of the Articles of  Agreement of the IMF, providing for currency 
convertibility for current internationa l transactions, constituted formal confirmation of the maintenance 
of convertibility of the Litas.  According to a statement by the Ba nk of Lithuania of 13 October 1999, 
the Lithuanian Government intended to modify th e currency board arrangement by basing it on the 
Euro, although the precise moment for doing so w ould depend on developments in the Lithuanian WT/ACC/SPEC/LTU/8/Rev.6 
Page 4  
 
economy.  Lithuania maintained no restrictions on cap ital transfers.  Resident s could open accounts in 
foreign banks and non-residents were  allowed to keep accounts with co mmercial banks in Lithuania.  
Current accounts and other types of accounts in an y currency could be opened  and maintained without 
restriction. 
Investment Regime
 
11. The representative of Lithuania said that fore ign and domestic investment  was as a rule treated 
equally, except that foreign investment was prohi bited in areas related to national security and 
defence,narcotic and poisonous substances,  and the organizing of lotteries  in accordance with the new 
Law on Investment of 7 July 1999, which had replaced the Law on Fo reign Capital Investments in the 
Republic of Lithuania.  Further, in June 1996, Parliament (the Seim as) had approved an amendment to 
the Constitution allowing foreigners to purchase certain  types of land (non-agricultural plots required for 
the construction and operation of buildings and fa cilities necessary for their direct activity). 
12. Following its replacement by the Law on Invest ment in July 1999, the tax advantages for 
investors foreseen in the previous Law on Foreign Capital Invest ments had been maintained in various 
other tax laws.  Taxation of foreign enterprises woul d continue to be no less favourable than the rules 
applied to domestic natural and legal persons.  L ithuania offered certain tax holidays.  Enterprises 
established between 1 August 1995 and 1 April 1997, with fo reign investment of minimum 
US$2 million were exempt from profit (income) tax for the first three years and subject to a 50 per cent 
tax reduction for the following thr ee years, starting from the day the first profit was achieved.  Domestic 
and foreign small enterprises (number of employees no t exceeding 50 and annual sales of no more than 
1 million Litas) received tax reductions amounting to  50 per cent.  Producers of agricultural products 
were assessed profit tax at the ra te of 10 per cent provided the ag ricultural items accounted for minimum 
60 per cent50 per cent  of total sales of the enterprise.  As from 1 April 1997, Lithuania exempted all 
profit of domestic or foreign enterprises spent on cap ital investments from profit (income) tax.  Foreign 
investors had the right, having paid the taxes, to tr ansfer the profit, income or dividends belonging to 
them by virtue of ownership to a foreign country w ithout any restrictions.  If an enterprise was under 
liquidation by its founders, the asse ts or a portion thereof corres ponding to the amount of foreign 
investment which, on the decision of the shareholders, were due to fore ign investors, could be taken out 
of the country tax free (covering physical and financ ial assets) upon payment of corporate taxes due to 
the State and settlement of accounts with creditors and employees.   Eligibility for these benefits was not 
contingent upon export performance or use of dome stic inputs in the production process.  Since 
1 October 1998, an investor investing not less than 200 million Litas within three years could request an 
investment agreement with the Government.  The agreem ent confirmed that direct taxes stipulated in the  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 5 
 
 
tax laws in force at the time of investment could not be increased for this enterprise for a period of five 
years from the time of the investment. 
State Ownership and Privatization  
13. The representative of Lithuania explained th at privatization had initially been implemented 
through investment vouchers which could be used to purchase State property, residential housing, 
agricultural enterprises and repurchas ing of land.  Most of this priv atization, which allowed bids by 
employees and management, had proceeded without fore ign participation.  Marking the second stage of 
the privatization process, a Law on Privatization of State-Owned a nd Municipal Property had entered 
into force in September 1995, providing for privatiz ation through public subscription of shares;  public 
auction;  public tender;  sale through direct negotia tion;  capital lease;  and the creation of a State 
Privatization Agency, which had become the St ate Property Fund on 11 May 1998.  The State had 
retained stakes in some farms or enterprises ( 30-90 per cent) until they were fully privatized in 
connection with their transf ormation into joint-stock companies duri ng the first stage of privatization.  
Assets sold by public auction were privatized in th eir entirety and the State generally did not retain 
ownership in privatized enterpri ses.  The new Law on Privatization of 4 November 1997, which had 
replaced the 1995 Law, sti pulated that foreign and domestic investors would participate in the 
privatization process on an equal basis,  both in the form of direct and por tfolio investments.  Pursuant to 
the 1995 Law, the Government had established a list of  enterprises in agro-pro cessing, agro-services, 
industrial and other sectors to be subject to auctions and tendering.   The list established in 1997 had 
comprised 1,114 enterprises, including enterprises part-privatized at the first stage of pr ivatization, and 
large-scale enterprises previously excluded from privatization such as energy, communications and transport services.  As of 1 January 2000, the numb er of enterprises offere d for privatization had 
increased to 3,100 entities. 
14. Privatization in agriculture
, including the restoration of land to former owners, had proceeded 
despite certain legal problems (only the State and natural pers ons could own land), uneconomic 
partitioning of land and other main a ssets, and lack of capital for family farming.  The general policy in 
this area was to offer preferenti al bidding terms to agricultural pr oducers.  Farmers had been offered 
favourable terms in the privatization of some pro cessing industries (meat, grain, dairies and sugar 
factories).  In most food processing sectors 90 per cent or more of the a ssets had already be en privatized.  
Regarding privatization in the sugar sector, Lithuani a had four sugar refineries, all of which had been 
transformed into joint-stock companies.  These had been fully privatized in Summer 1998, when a 
private investor purchased the remaining State share in all four companies. WT/ACC/SPEC/LTU/8/Rev.6 
Page 6  
 
15. As a result of these various privatization efforts, by 1 January 1999 Lithuania had wholly 
privatized all State-owned farms (not including agricu ltural processing enterpri ses).  By 1 January 2000, 
Lithuania had made significant progress in the priva tization of 218 agro-process ing (meat, milk, grain, 
crop selection, etc.) and agro-service enterprises that had been identified for privatization and expected to complete the process by the end of 2000.  The 218 enterprises represented the entire share of all State-
owned assets in agro-processing.  The State had ex cluded from the privatizatio n process its stakes in 
(i) 19 experimental farms at research institutions of agricultural science studies;   (ii) 54 teaching farms 
at agriculture schools;  and (iii) ei ght farms of pure-strain enterprises.   However, the State was not the 
sole provider of agriculture research and technical facilities.  Private companies were free to engage in 
such activities, and there were no restrictions or special require ments on imports of such products and 
services. 
16. Significant progress had also b een made in privatizing industry
.  During 1991-1995 (the first 
stage of privatization), approximate ly 88 per cent of the industrial (g oods) enterprises, 97 per cent of the 
services enterprises, 86 per cent of the transpor tation enterprises and 82 per cent of the commerce 
enterprises identified for privatization, had been privatized.  Enterprises not privatized or partially 
privatized during the first stage had been included in a new list of enterprises earmarked for privatization 
at the second stage.  During 1996-1999, privatizat ion had been completed for 25 per cent of the 
identified industrial enterprises, 28 per cent of th e transportation enterprises and 36 per cent of the 
commerce enterprises.  The process had been given new impetus by the decision to allow privatization 
in industrial and non-agricultural service sectors to take place on a cash (rather than voucher) basis, 
allowing the participation of foreigners.  As part of the plan to privatize on a cash basis the State 
intended to sell shares in joint-stock companies, re tained during the first stage of privatization, to 
qualified bidders.  The Lithuanian Government had built on its success in privatizing small and medium 
sized enterprises to draw up plans for the privatiz ation of 14 large and strategic enterprises in key 
industries and services sect ors (energy, communications, transportati on, etc.).  Privatization was carried 
out on a cash basis and was open to foreign and domes tic investors alike.  In addition, the Government 
had undertaken programmes to privat ize the two remaining State comme rcial banks in Lithuania - the 
Lithuanian Savings Bank and the Lit huanian Agriculture Bank.  These currently State-owned enterprises 
and banks represented the bulk of the remaining capita l to be transferred to private ownership.  The 
process of privatizing large State enterprises, includ ing banks, was expected to continue for some time.  
The largest privatization contract in the Baltic States had been concluded on 7 July 1998 with the 
purchase of 60 per cent of "Lietuvas Telekomas" (Lithuanian Telecom) by Amber Teleholdings, a 
consortium owned by Telia (Sweden) and Sonera (Finland).  The most important privatization 
agreement had been concluded on 29 October 1999, wh en the U.S. company "Williams International" 
had bought 33 per cent of the shar es of the State-owned oil refine ry, joint stock company "Mazeikiu  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 7 
 
 
Nafta".  A hotel ("Lietuva"), a sea cargo company ("Klaipedos Smelte"), a ship repair yard ("Vakaru 
laivu remontas"), a Lithuanian shipping company ("Kl aipedos juru kroviniu kompanija"), an insurance 
company ("Lietuvos draudimas"), and the joint stoc k company "Lietuvos kuras" (Lithuanian Fuel) had 
also been privatized, and other enterprises were in the process of privatization. 
17. A Law of 28 December 1994 provided a list of St ate enterprises not to be privatized until the 
year 2000.  The original list had been reexamined , and the authorities had decided to proceed on the 
basis of a more specific sub-division of these ente rprises, hence the list had been broken down into 960 
entities active in areas such as recreation, transpor tation, pharmacies and postal services.  The list had 
subsequently been reduced under an amendment to this Law on 3 April 1997, and currently comprised 
59 entities, including large-scale entities such as Lithuanian Post, railways and their infrastructure, pipelines, electricity transmission lines, sea ports, et c.  The Government would review the need for 
further privatization in 2000.  Another 95 enterprise s, such as the State Nuclear Power Plant, were 
currently not included in the privatization plans. 
18. Some members requested Lithuania to provide  a table or chart indicating the status of 
privatization, by size and/or type of firm, addressing all en terprises still wholly or partly owned by the 
State, information on how many Stat e-owned firms existed prior to pr ivatization, how many had been 
fully privatized,  a list of enterprises and sectors sti ll wholly or partly owned by the State, the portion of 
equity still owned by the State, the portion of out put and trade represented by private firms, how many 
firms had been prepared for privatization and for which privatization was pending, and how many were 
not at this time contemplated as part of the privatization programme.  Lithuania should also define the 
conditions whereby it would consider its privatizatio n programme completed and when it expected to 
accomplish this.  The representative of Lithuania su bmitted information on the privatization process in 
Lithuania (1991 - 31 July 1997), circulated in docu ment WT/ACC/LTU/17 of 26 September 1997.  Of 
the approximately 8,065 enterprises ow ned by the State prior to privatiz ation, 5,714 entities valued at 
3.2 billion litas had been privati zed during the first stage of priv atization (1991-1995).  Entities not 
100 per cent privatized during the first stage had been included in the second stag e of privatization.  The 
second stage (January 1996 – Decembe r 2000) had thus far covered the privatization of 1,364 entities 
worth some 3 billion litas.  Detailed information on  privatization of State and municipal assets and 
agricultural enterprises is presented in Table 1(a)-(c). 
19. The representative of Lithuania said that Lithua nia agreed to continue to provide information 
on an annual basis on developments in its program me of privatization after accession along the lines 
of that provided to the Working Party du ring the accession until the end of the privatization process.  
The Working Party took note of this commitment.  WT/ACC/SPEC/LTU/8/Rev.6 
Page 8  
 
The representative of Lithuania confirmed the readiness of Lithuania to ensure the 
transparency of its ongoing privatization programme and to keep WTO Members informed of 
its progress in the reform of its transforming econ omic and trade regime.  He stated that his 
Government would provide annual reports, alon g the lines of that provided to the Working 
Party, to WTO Members on developments in it s programme of privatization as long as the 
privatization programme would be in existence.  He also stated that his Government would 
provide annual reports on other issues related to economic reforms as relevant to its obligations 
under the WTO [until 31 December 2003].  The Working Party took note of these commitments.  
 
Pricing Policies  
20. Some members of the Working Party noted that  certain goods and services remained subject to 
price controls and requested details and plans regard ing further deregulation of  prices.  Lithuania was 
asked to list the products subject to  price controls and to provide info rmation on the legal basis for these 
controls, the reasons for these controls and the condi tions under which such or extended controls might 
be applied in the future. 
21. The representative of Lithuani a replied that price controls had been relaxed gradually in 
Lithuania.  Controls on mark-ups on foodstuffs had ceased as of 1 April 1995, thus profit margins were 
no longer limited at the processor or retail level.  He provided an updated list of goods and services 
subject to price control, reproduced  in Table 2.  He did not believe that the number of goods and 
services subject to price contro ls would increase in the future.  Further price liberalization in 
transportation and telecommunications would be linked to increasing competition resulting from 
economic restructuring and privatization.  He conf irmed that Lithuanian i ndustries did not receive 
electricity and gas at subsidized prices, but price c ontrols would remain on residential use of electricity, 
natural gas and heating to support low-income house holds.  He said that th e price control on State-
owned land was connected with the re storation of private land ownership as part of agricultural reform.  
He further stated that price cont rol on State-owned land would be a bolished after the restoration of 
private land ownership in the course of the impl ementation of agricultural  reform.  Upright wood 
(HS 0602.99.41) from State-owned fore sts was subject to mi nimum, not maximum, prices.  Wood from 
private-owned forests was not under State price regulation.  He conf irmed that the Government would 
revise those price controls .  He confirmed that prices of goods an d services in every sector, with the 
exceptions listed in Table 2, were determined freely by market forc es.  The list of goods and services 
subject to price controls set by the State and any chan ges to this list would be published in the Official 
Gazette, and price controls set by municipalities would be publis hed in the local mass media.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 9 
 
 
22. The representative of Lithua nia confirmed that his Govern ment would apply the minimum 
prices and price controls on products and services contained in Table 2 [ ,and any that are introduced or 
re-introduced in the future,]  in a WTO consistent fashion, and take  account of the interests of exporting 
WTO Members as provided for in Article III.9 of the GA TT 1994.  Lithuania also will publish the list of 
goods and services subj ect to State price controls in the Offici al Gazette including any changes from the 
list in Table 2.  The Working Party took note of this commitment. 
Competition Policy  
23. The representative of Lithuania said that a new Law on Competition had been adopted by 
Parliament on 23 March 1999.  The new Law, wh ich had replaced the 19 92 Law on Competition, 
improved the control of restrictions of compe tition in Lithuania.  Supervised by theState  Competition 
and Consumer Protection Office, Council,  the Law was applied to all enterprises irrespective of 
ownership or kind of economic activity across the en tire territory of Lithuania.  The Law regulated 
practices restricting competition or involving unfair competition.  The exemption from the Law on Competition in favour of the union of sugar producer s had been eliminated in accordance with the 
Law on the Amendment and Supplement to the Law on Sugar of 8 July 1999.  He added that the 
Government had approved Resolu tion No.137 of 18 February 1997 (amendment of 30 April 1999) 
concerning the "State Aid Monitoring Order", wh ich sought to prevent di stortions to competition 
being created by State aid provided to individual operators in the market. 
24. TheState
 Competition and Consumer Protection Office Council  had investigated 48 cases of 
abuse of dominant pos ition between 1992 andJuly  1999.  A further 3 cases had been opened in 2000.   
Dominant enterprises were those c ontrolling 40 per cent or more of th e relevant domestic market;  the 
Office Council  had included enterprises with market shares exceeding 60 per cent in a list of dominant 
suppliers.  In January 1996, the Competition Council(the decision -making body of the Office)  had listed 
six enterprises holding from 60 to 90 per cent of  their respective markets and having abused their 
dominant positions by charging unreasonably high pr ices during 1994-1995.  The six enterprises were 
obliged to notify price changes in advance to theState  Competitionand  Consumer Protection 
Office. Council.   The list of dominant enterprises had b een discontinued.  Abuse of dominant position 
would henceforth be investigated on a case-by-case basis.  In 1997, 44 cases of presumed violation 
(abuse of dominant position, me rgers, unfair competition, prohi bited agreements) of the Law on 
Competition had been investigated, and the Competition Council had adopt ed the appropriate decisions.  
Fines had been imposed in 36 cases.  By January 1999, 107 investigations had been carried out on the 
basis of complaints or at the Council's own initia tive.  During 1998, the Coun cil had taken 19 decisions, 
and fined 23 economic entities.  In 1999, 80 investigat ions had been carried out, 14 decisions had been 
taken, and 3 enterprises had been fined. WT/ACC/SPEC/LTU/8/Rev.6 
Page 10  
 
FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
25. The representative of Lithuania said that sovereign State power in Lithuania was exercised by 
the President, the Seimas, the Government and the judiciary.  The Seimas was a one-chamber 
Parliament with 141 members.  The Seimas consid ered and enacted amendments to the Constitution, 
enacted laws, considered the pr ogramme of the Government, approved the State budget, established 
State taxes and other obligatory payments, ratified in ternational treaties, and considered other domestic 
and foreign policy issues.  The President of the Republic was the Head of State.  The President 
represented the State of Lithuania and performed th e duties laid down by the Constitution and the laws, 
including the passage of Presidential Decrees.  The Government was the highest  authority of executive 
power.  The Government was led by the Prime Mini ster and currently consis ted of 14 Ministries.  
Discharging the duties prescribed by the Constituti on and other laws, the Government was bound in its 
activities by the Constitution, laws and other legal acts adopted by the Seimas, including international 
treaties and Agreements, or decrees of the President.   The Government implemented these legal acts in 
the form of resolutions.  Each resolution of th e Government was an act incorporating concrete 
implementation measures.  Thus, le gal acts of the Government did not require further approval by 
Parliament.  In exceptional circ umstances requiring immediate decisi on, the Government could pass a 
temporary measure (resoluti on) while Parliament's adop tion of a law was pending. 
26. The hierarchy of legislative acts in Lithuani a comprised the Constitution, Constitutional Law, 
International Treaties and Agreemen ts, Laws and other legal acts adopt ed by Parliament, decrees of the 
President, Government Resolutions, and ot her legal acts of governmental bodies.  The WTO 
Agreement would have the status of an international treaty.  The Law on Order of Publishing and 
Entry into Force of Legal Acts of 6 April 1993 a nd its amendment of 18 Ma y 1999 had established the 
order of entry into force of legal acts in Lithuania.  Having been published in th e Official Gazette, legal 
acts entered into force on the following day, or on a la ter date stipulated in the published legal act.  The 
judicial system in Lithuania comprised the Constitutional Court, the Supreme Court, the Appeals Court, 
the County Court and District (city ) Courts, and the system of admi nistrative courts described in 
paragraph [27]. 
27. A special dispute settlement order existed under Article 24/1 of the Civil Process Code with 
regard to measures or decisions taken by official  or government institutions.  On 14 January 1999, 
Parliament had passed the Law on Administrative Pro cedure.  The Law, which had entered into force 
on 1 May 1999, set out the legal procedure for admini strative cases.  The objective of the Law was to 
establish how administrative cases of conflicts, deri ving from relations governed by administrative 
law, would be examined.  The Law established a sy stem of three-stage administrative courts.  In 
general, the administrative court had competence to  act as an arbiter in disputes involving public  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 11 
 
 
administration and natural or legal persons, includ ing decisions or actions of State or local self-
government administration going beyond their competence or specifically infringing laws or 
supplementary legal documents.  The Law was th e principal law determining legal procedures for 
administrative cases, including the procedure for traders to refer measures affecting international trade to an independent judicial body.  Issues not regulated by the Law were covered by the Code of Civil Procedures.  In his view, Lithuania's mechanism complied fully with the requirements of GATT 
Article X:3(b) and GATS Article VI:2. 
28. The representative of Lithuania added that local governments acted freely and independently 
within the limits of their competence, establis hed by the Constitution and laws.  Local Councils 
maintained the right, within established limits and in  accordance with procedures laid down by law, to 
levy taxes on excavation sites, traf fic access, parking, street vendors,  visual commercial advertisements, 
etc.  However, municipalities were not entitled to ta x items subject to taxation at the national level.  
Local authorities thus could not apply duties on imported goods.  The representative of Lithuania 
confirmed that sub-ce ntral administrative authoriti es, e.g. local administrative bodies, had no jurisdiction 
or authority to establish regulations or taxes on goods and services in Lithuania independent of the 
central authorities, and that application of these me asures was exclusively the responsibility of the 
executive and legislative branches of the central Government. 
29. The representative of Lithuania confirmed that sub-central entities had no autonomous 
authority over issues of subsidies, taxation, trad e policy or any other measures covered by WTO  
provisions.  He confirmed that  the provisions of th e WTO Agreement, including Lithuania’s 
Protocol, shall be applied uniformly throughout its customs territory and other territories under 
its control, including in regions engaging in border trade or frontier traffic, special economic 
zones, and other areas where special regimes for tari ffs, taxes and regulation s are established.  He 
added that when apprized of a situation where  WTO provisions were no t being applied or were 
applied in a non-uniform manner,  central authorities would act stated that, from the date of 
accession, Lithuania would ensure  observance of the provisions of  WTO by its local authorities, 
including Article  XXIV:12 of the GATT 1994 and the Unde rstanding on the Interpretation of 
Article  XXIV:12 and Article  I:3(a) of GATS. [in conformity with and within the limits of the 
Constitution,] to enforce WTO provisions [without requiring affected parties to petition through 
the courts].   The Working Party took note of this commitment. these commitments.  WT/ACC/SPEC/LTU/8/Rev.6 
Page 12  
 
POLICIES AFFECTING TRADE IN GOODS 
Trading Rights
 
30. Some members of the Working Party noted that  laws and regulations relating to the right to 
trade in goods (also sometimes referred to as "regis tration requirements" or "activity licensing") should 
not restrict imports of goods in violation of the ge neral prohibition on quantita tive restrictions in GATT 
Article XI:1, nor should they discriminate against im ported goods in violation of the non-discrimination 
provisions of GATT Article I II:4.  Furthermore, fees and charges le vied on the right to import should be 
limited to the approximate cost of  services rendered (Article VIII:1 (a)) and taxes and charges on the 
right to trade in imported goods should not lead to discrimination in favour of  like domestic products 
(Article III:2). 
31. In order to establish whether these GATT provi sions were observed, some members requested 
Lithuania to supply information on (i) the conditions  attached to the right to import individual 
products or groups of products, in cluding all fees and charges levied on these rights;  and (ii) the 
conditions attached to the right to engage in the internal sale, offering for sale, purchase, 
transportation, distribution or use of individual pr oducts or groups of products, including all taxes and 
charges on these activities, in particular when th ese distinguished between imported products and 
products of national origin.  Lithuania was also asked to provide informa tion on how it would bring 
its policies into line with GATT requirements whenever  this was necessary and, in particular, how it 
would modify its stamp taxes to conform to relevant GATT rules. 
32. The representative of Lithuania replied that the following types of entities, which have the 
right to engage in commercial/economic activities could be registered in Lithuania:  individual 
(personal) enterprises;  partnerships;  limited partnerships;  stock corporations (public and 
closed);  State enterprises;  agricultural compan ies and cooperative companies.  Both foreign 
and domestic legal or natural persons could regis ter to do business in Lithuania.  However, 
individuals could not register to import, but they could establish an enterprise and the 
enterprise could register to import.  
33. He added that  certain activities were subject to licensing in accordance with the Law on 
Amendments and Supplements of the Law on Enterprises of 25 Se ptember 1997.  Table 3.1 listed 
goods-related business activ ities subject to licensing in Lithua nia.  He confirmed that Lithuania 
maintained the same criteria and procedures for review ing applications for licences to engage in trade or 
production of goods, whether the appli cants intended to deal in do mestic or imported goods, or a 
combination thereof, except as noted in paragraph [35] [36] below.  The number of economic activities 
requiring licence had been si gnificantly reduced under a new amendm ent of the Law on Enterprises, and  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 13 
 
 
he expected further reductions in the number of  licensed activities in the future.  Licensing of 
commercial activity, including importation, was curre ntly applied to products containing alcohol; 
tobacco and tobacco products;  oil products;  na rcotics and poisonous substa nces;  and ammunition, 
weapons and pyrotechnics (update d information on licensing criteria  for imported goods was provided 
in document WT/ACC/LTU/19).  Two activities - produc tion of products with et hyl alcoholic strength 
exceeding 22 per cent;  and the prin ting of money, postage stamps and coins  - could only be undertaken 
by enterprises owned by th e State or municipalities, or special enterprises.  The exclusive rights to 
produce alcoholic beverages with strength grea ter than 22 per cent did not extend to the 
importation of such beverages.  
34. Concerning the activity licensing of production and trade in alcoholic beverages, he said that the 
State Tobacco and Alcohol Control Agency issued separate activity licences for wholesale trade in 
alcoholic beverages produced in Lithuania, and for importation and production of alcoholic beverages.  
The licensing requirements for alcoholic beverages were identical for all types of activity.   The 
Agency issued licences for importation and wholesale trade in alcoholic bevera ges while retail traders 
obtained authorization from municipal authorities.  He stressed that domestically-produced alcohol was 
subject to the same restrictions and regulations  as imported products.  In  all, about 12,000 import, 
wholesale and retail licences ha d been issued during 1995, about 11,000 licences in 1996, 10,500 in 
1997, 10,200 licences in 1998, and some 10,600 in 1999. 
35. The activity licensing for importa tion of alcoholic beverages had be en changed.  Parliament had 
approved the Law on Amendment and Supplement to  the Law on Alcohol Control on 8 April 1997.  
One of the purposes of the new Law was to harm onize the existing Law on Alcohol Control with the 
provisions of the WTO.  The new Law did not rest rict the number of activity licences to import 
alcoholic beverages and did not require importers to limit their ch oice of imports to foreign companies 
included in the bulletins of the Association of Manufa cturers of Alcoholic Bevera ges.  According to the 
provisions of the new Law, there were no tenders for issuing activity licences for importation of 
alcoholic beverages or for engaging in domestic trade.  Activity licen ces for importation of alcoholic 
beverages were accordingly now gran ted to all applicants against paym ent of the stamp tax provided the 
companies were registered in Lithuania, followed the regular procedures for obtaining a licence, and 
submitted all documentation require d under Lithuanian law.  The conditions for new entrants had 
improved as no credit was given for prior experience as an  importer.  In addition, the licences to engage 
in importation, production, and wholes ale and retail trade of alcohol - pr eviously valid for one year only 
- were now of unlimited duration.  Interested enterprises were required to renew their registration once a 
year, but this was effected wit hout any additional documentation. WT/ACC/SPEC/LTU/8/Rev.6 
Page 14  
 
36. The representative of Lithuania added that activity licences and licences for importation and 
transit were granted automatically and on a non-disc riminatory basis,  except in the following cases: 
(i) no activity licences were granted to foreigners  for the organizing of lotteries and activities 
related to narcotic or poisonous substances ; 
(ii) applications for licences to import or transit c ould be rejected or subjec t to limitations regarding 
activities related to strategic goods - production and importation was strictly controlled for 
reasons of national security (acco rding to COCOM requirements - see 
paragraph  [65]paragraph [68]  for further details) or environmental protection;  
(iii) the right to manufacture products of ethyl alcoholic strength exceeding 22 per cent (by volume) 
was reserved for enterprises owned by the State or municipalities, or special enterprises;  and 
(iv) the right to print money, postage stamps and mintage was reserved for State enterprises. 
37. The representative of Lithuania said that the Government levied a stamp tax on a number of 
services provided by its institutions (described  in the Section "Fees and Charges for Services 
Rendered").  The Government also levied stamp taxes for the issuance  of activity licences.  The annual 
stamp taxes for activity licences on alcohol and alcoho lic beverages, tobacco and petroleum products are 
listed in Table 4.  Ta x rates had been establ ished in accordance with Resolution No. 1123 of 
11 November 1994, and were indexed to  the rate of inflation.  The ta x was related or limited to the 
approximate cost of the services re ndered and differed according to the nature of the licensed activity, 
bearing in mind that activity licences to import alc oholic beverages and petrol eum products would also 
cover wholesale of the products, and that importati on/wholesale licences also included a larger number 
of products than wholesale licence s for domestically-produced goods only.  Stamp taxes for activity 
licensing related to importation and wholesale included an important fiscal element, and were also important to encourage responsible importers and wholesaler s who would be prepared to follow customs 
and tax procedures, and pay the re quired tariffs and taxes.  When granting the activity licence the 
Government would specify the type of beverage to be imported by a particular  enterprise, i.e. vodka, 
vodka and other spirits, wine, etc ., but not the value or volume. 
38. A member welcomed the reduction of activity licensing as a method of regulation and revenue, 
but was concerned that licences such as those to import alcohol and petroleum were being granted only 
with a tax which did not apply to domestic producers or distributors.  The size of some of the fees were 
not associated with the cost of the services rendered;  they rather served as revenue raisers and barriers to entry, thus WTO rules on national treatment appl ied in full.  The licensing fees on trade in oil 
products were possibly a disguised tax on the importation of refined petroleum products.  He remained  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 15 
 
 
concerned that the fees applied for certain import ac tivity, e.g. in the areas of alcoholic beverages, 
tobacco products, and petroleum produc ts were a disguised tax on that tr ade.  Lithuania would need to 
change its system if it amounted to a tax on importation. 
39. The representative of Lithuania replied that the system had been changed through Government 
Resolution No. 774 744 of June 1998 (as amended by Resolution No. 601 of 18 May 1999). 366 of 31 
March 2000).   He confirmed that the new system would be was in full compliance with WTO rules.  
The new equalized stamp taxes for engaging in importation and trade in alcoholic beverages had would 
be applied from 1  April  2000. been applied since 1 May 2000.   Under the new order, an activity licence, 
valid for one year, to import and engage in  wholesale of importe d alcoholic beverages cost 80,000 litas 
(US$20,000);  for beverages of alcohol strength less than 22 per cent – 40,000 litas (US$10,000);  and 
beer only – 10,000 litas (US$2,500). vodka and other spirits would cost 100,000 litas (US$25,000);    for 
wine and beer - 50,000 litas (US$12,500);  beer only - 15,000 litas (US$3,750);  and 500 litas (US$125)  
for alcohol products.  The same taxes would be charged for ac tivity licences to engage in wholesale 
trade of alcohol produced in Lithuani a (see Table 4 for a full  list of these stamp taxes).  An activity 
licence to import alcoholic beverages would also cover also covered  wholesale of the products.  The 
importation/wholesale licence also included a larger number of beverage brands (about 1,000) than a 
wholesale licence for domestically produced beve rages (some 100-150 products). The licence fee for 
importation of tobacco products - Llt. 15,000 per year - was equal to the corresponding fee for wholesale 
trade in tobacco products according to Government Resolution  No. 180 of13  February  1998.  Stamp 
taxes for activity licence in importation/wholesal e and wholesale of oil and oil products would be as well 
as of motor oils had been  equalized througha  Government Resolution [expected to be approved in 
February/March 2000].  
No.366 of 31 March 2000.  An activity licence for importation/wholesale of oil and oil products  
cost 120,000 litas (US$30,000), and the same stamp taxes were charged for wholesale in oil and 
oil products.  The stamp taxes for licences to engage in importation/wholesale of motor oil 
amounted to 5,000 litas (US$1,250), and the stamp t axes for wholesale of moto r oil also cost 5,000 
litas.  The new equalized stamp taxes had been applied since 1 May 2000.  The licence fee for 
importation of tobacco products - Llt. 15,000 per year - was equa l to the corresponding fee for 
wholesale trade in tobacco pr oducts according to Government Resolution No. 180 of 
13 February 1998.  
40. The representative of Lithuani a confirmed that the former St ate monopoly in foreign trade had 
been abolished and that no restrictions existed on  the right of foreign and domestic individuals and 
enterprises registered in Lithua nia to import and export goods within  Lithuania's customs territory, 
except as provided in paragraph [35] [36] and as provided for in WTO  Agreements.   He confirmed 
that individuals and firms were not restricted in  their ability to import and export based on their WT/ACC/SPEC/LTU/8/Rev.6 
Page 16  
 
registered scope of business, and th e criteria for registration were ge nerally applicable and published in 
the Official Gazette. 
41. The representative of Lithua nia confirmed that Lithuania would ensure that its laws and 
regulations relating to the right to trade in goods and all fees, charges or  taxes levied on such rights were 
in full conformity with its WTO obligations, including  Articles VIII:1(a), XI:1, and III:2 and 4 of the 
GATT 1994 and that it would also implement such laws and regulations in full conformity with these 
obligations.  The Working Party took  note of this commitment. 
Market Access Negotiations
 
42. Lithuania engaged in market access negot iations on goods with interested Members.  
Lithuania's Schedule of Concessions and Commit ments on Goods is annexed to the Protocol of 
Accession of Lithuania which is reprodu ced in the Appendix to this Report. 
A. IMPORT REGULATION 
Customs Code  
43. The representative of Lithua nia said that the Seimas had approved a Customs Code on 
18 April 1996, replacing the Law on Customs of 29 Ap ril 1993 and certain provisions of the Law on 
Customs Tariff and other legislation.  The Customs Co de had entered into force on 1 January 1998.  The 
Customs Code was based on the provisions of th e Community Customs Code (Council Regulation 
92/2913/EEC and its amendments), defining the respons ibilities of government institutions involved in 
the administration of customs and providing the fr amework for importation, exportation and goods in 
transit.  The implementing provisions of the Code were fully based on the Im plementing Provisions of 
the Community Customs Code (Commission Regulation 93/2454/EEC and its amendments).  Among the most important provisions we re the Temporary and New Orders of Customs Valuation of Goods 
(described in the section "Customs Valuation"), and the Order of Dete rmination of Origin of Goods and 
on Certificates of Origin. 
[44. The representative of Lithuania confirmed that  Lithuania's customs regulations would be fully 
consistent with WTO provisions from the date of accession and that Lithuania's implementing 
regulations and other legal require ments for implementation would be in place by that date.  The 
Working Party took note of this commitment.]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 17 
 
 
Ordinary Customs Duties  
45. The representative of Lithua nia confirmed that the Convention on the Harmonized System had 
entered into force in Lithuania on 1 January 1995.  Th e structure of customs tari ffs was regulated by the 
new Law on Customs Tariffs, whic h had entered into force on 1 July  1998.  Tariff rates could be 
changed by government decision based on proposals by Ministries, taking ac count of Lithuania's 
international obligations and commitments.  Tariffs had accordingly been reduced on major food 
products (milk and dairy products, butter, eggs, sausages and sugar) in Se ptember 1995.  In accordance 
with Government resolution No. 1245 of 20 Oc tober 1998, customs duties had been increased 
temporarily on some agricultural and food products (meat,  milk, sugar, grain and grain products), 
effective 1 November 1998.  The increase in duty rates was based on Government Resolution No. 1122 
of 17 September 1998 "On pr ovisional measures for the facilita tion of export of Lithuanian goods, 
protection of domestic market, st rengthening the position of Lithuani a", which had been approved in 
response to the financial crisis in Russia.  [According to Lithuania,  the current applied tariffs do not 
exceed the bound levels proposed by Lithuania in the context of its market ac cess negotiations.  The 
applied customs tariff, with amendments, is bei ng provided to Working Party members on a regular 
basis].  Goods were subject to the autonomous rate of duty, except for imports originating in countries 
enjoying most-favoured-nation status in Lithuania whic h were subject to conven tional import duties, and 
goods imported under free trade agreements. 
46. Applied tariff rates were ad valorem  except for specific (mixed) duties on alcohol, tobacco, raw 
sugar and fertilizers.  The specif ic elements of mixed duties on m eat and dairy products had been 
eliminated in February 1995. 
Other Duties and Charges  
47. The representative of Lithuania confirmed that  Lithuania did not apply duties and charges on 
imports other than ordinary customs duties.  Any su ch charges applied to impo rts after accession would 
be in accordance with WTO provisi ons.  He further confirmed that Lithuania would not list any other 
charges in its goods schedule under Article II:1(b) of the GATT 1994, binding such charges at "zero". 
Tariff Rate Quotas, Tariff Exemptions  
48. Some members noted that Lithuania had used tariff quotas to provide for temporary import 
relief for goods in short supply.  Lithuania was aske d to specify the goods subject to tariff quotas and to 
explain the operation of the quota sy stem.  Lithuania should also provide  a justification for the system, 
some information on the portion of imported products affected, and outline plans for the disposition of the system after Lithuania's accession to the WTO. WT/ACC/SPEC/LTU/8/Rev.6 
Page 18  
 
49. The representative of Lithuania replied that general tariff quotas could be opened for any 
product considered to be in short supply.  Tariff quotas had been opened under Government 
Resolution No. 653 (8 May 1995), implementing the Law on State Regulation of Economic Relations 
in Agriculture (22 December 1994), but the list of products subject to general tariff-rate quotas had 
been abolished by Government Resolution No. 793 of  30 June 1998.  He confirmed that imports from 
all countries were afforded the same access under the general tariff-rate quotas. 
50. In general, tariff rate quotas allowed imports at zero (or reduce d) tariffs.  Tariff rate quotas 
could be granted only when domestic production of  a certain commodity or product, combined with 
imports at the MFN tariff rate, would be insuffic ient to satisfy domestic  demand or when certain 
commodities or products were not produced in Lithuani a.  If such a shortage was deemed imminent in 
Lithuania, the tariff quota amount w ould be determined and a public tender announced in the Official 
Gazette.  Enterprises/impor ters requesting quotas or pa rticipation in tenders su bmitted application forms 
to the responsible Ministry.  In most cases, tari ff rate quotas for the main agricultural products and 
foodstuffs were auctioned to the highest bidder, and tariff quotas for some products (such as pure-
breeding animals and poultry, semen,  boars, etc.) were provided to a pplicants without restrictions.  
Tariff rate quotas could also be di stributed proportionally to the quantitie s requested to all applicants if 
all met the requirement s of the tender.  The same system applie d to industrial products, but it had not yet 
been used.
 
51. The representative of Lithuania said that the Mi nistry of Agriculture au thorized imports of non-
bottled alcoholic beverages and raw materials for al coholic beverages under general tariff-rate quotas 
(30 per cent reduction of the tariff  rate) opened in accordance with  Government Resolution No. 672 of 
27 May 1999.  Permission was granted automatically upon presentation of an application and a sales 
contract, but only to companies holding activity licen ces for the production of alcoholic beverages, i.e. 
to the authorized producers (not n ecessarily "State enterprises") which had obtained licences from the 
State Tobacco and Alcohol Control Agency to import  alcohol and produce alcoholic beverages.  Their 
number was not limited, and new entrants could ob tain an activity licence against payment of the 
corresponding fee.  Enterprises not licensed for th e production of alcoholic beverages could import such 
raw materials at the MFN rate of duty.  The system had been introduced to fight illegal production of 
counterfeit alcoholic products.   Tariff quotas for imports of ethyl alcohol for technical uses were granted 
automatically to companies substantiating their needs. 
52. A member requested the disposal, prior to acce ssion, of Lithuania's requirement to use domestic 
sugar prior to allowing imports.  In reply, the representative of Lithuania said that Lithuania had abolished the requirement to use domestic sugar pr ior to allowing imports.  The Law on Sugar (with 
recently adopted amendments) regulated the sugar mark et in Lithuania.  The Law defined measures to  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 19 
 
 
regulate the internal sugar market such as purch ase quotas and minimum purchase prices for local raw 
sugar purchased under these quotas, and State control of sugar quality and certification.  In response 
to requests from WTO Members, Lithuania had decided to eliminate arrangements whereby sugar 
processors’ imports of sugar under tariff quota had been made conditional on the purchase of specific 
quantities of domestically-produced beet sugar, th e exemption from the Law on Competition for the 
union of sugar producers, minimum import prices, and import quotas.  These measures had been 
terminated through the "Amendment and Supplement to the Law on Sugar" approved by Parliament 
on 8 July 1999.  He added that his Government dete rmined the order and conditions for application of 
measures defined under the Law on Sugar.  Current measures regulating the sugar market were import 
duty, excise duty (on sugar and products cont aining more than 20 per cent sugar, since 
1 November 1998), automatic import licensing, and minimum import prices (to be abolished on 
1 April 2000).  Moreover, his Government determ ined an annual production quota for white sugar 
used by sugar refineries, and minimum purchase pr ices for sugar produced from beet purchased under 
these quotas. 
53. A member noted that, in the market acces s negotiations, Lithuania had agreed to 
provide guaranteed minimum quantities of access for a number of products, including sugar, 
through opening of a tariff rate quota.  This commitment differed from the arrangements 
described above in paragraph [50].  This member asked for details of how this tariff quota 
would be allocated . 
54. In reply, the representative of Lithuania said that tariff quotas included in Lithuania's 
schedule of concessions and commitments on good s would be made available only for the 
importation of product from MFN suppliers and would not be used to meet Lithuania’s 
preferential obligations under bilateral or reg ional free trade agreements.  The Working Party 
took note of this commitment.  
55. The representative of Lithuania said that from the date of accession any application of [ general]  
tariff rate quotas [such as those described in paragraph 50]  would be in accordance with the 
provisions of Article [s III and]  XIII of GATT 1994.  The Working Pa rty took note of this commitment. 
Fees and Charges for Services Rendered  
56. The representative of Lithua nia said that, in accordance with the Law on Stamp Tax of 
23 June 1994 and rates established through Resolutions No. 1123 of 11 November 1994 and No. 640 of 23 June 1997, stamp taxes (i.e. State f ees and charges) were levied for th e issuance of official documents 
(such as licences) as well as for the provision of certain services by government institutions, including 
customs clearance operations.  Stamp taxes were collected by the institu tions responsible for issuing the WT/ACC/SPEC/LTU/8/Rev.6 
Page 20  
 
appropriate documents.  The State Tax Inspectorate of the Ministry of Finance controlled how these 
institutions collected the Stamp Taxes.  He stated that the Stamp Tax was set at different rates depending 
on the nature of the product and the type of servi ce provided.  Customs services fees amounted to 10-
110 Litas for the registration of goods and 25 Litas fo r the issuance of documen ts, including certificates 
of origin.  The stamp taxes applicable for the proc essing of imports by customs and for other purposes 
related to trade are enumerated in Table 5.  He stated that these fees and charges were related or limited 
to the approximate cost of the services render ed.  Additional customs fees were assessed for 
supplementary services such as cu stoms formalities perform ed outside the Customs office or outside its 
normal business hours, for the suppl y of non-confidential information from the database of the Customs 
Department, etc.  At the request of a member seeking clarification whether taxes on trade activities were collected by Lithuania's consulates abroad, in part icular whether formaliza tion of export or import 
documents was required at consulates  prior to shipment, he also provi ded information on consular fees, 
underlining that these fees were  not related to importation, exportation or transit issues .  He also 
confirmed that formalization of export or import documents was not required at Lithuania's 
consulates abroad.  
[57. A member asked whether the list of stamp taxe s in Table 5 was comprehensive, and noted that 
while these fees were not large, they did not seem related to any service other than generating revenue. 
This member reserved on this issue until Lithuania had clarified why these ta xes were applied, their 
scope in trade and domestic use, and why they seemed to beclustered on import trade.  I n re pl y,  t he 
representative of Lithuania said that the list of st amp taxes provided in Table 5 covered the fees and 
charges for services rendered relating to importation and exportation, and the li st was comprehensive.  
The stamp tax fees covered the cost, and no more, of supplying the indicated services.]  
He added that revenues generated by stamp tax fees  were remitted to the general revenues in the 
State budget, and that Lithuania could not supply sp ecific data on whether the stamp tax revenues 
collected were in line with the cost of customs operations covered by the fees since neither the 
Customs Department nor any other instit ution had performed such calculations.  
58. The representative of Lithuania said confirmed  that Lithuania would ensu re that any fees and 
charges for services rendered introduced in the futu re would only be applied in conformity with the 
relevant obligations of GATT 1994, and from the date of accession any applica tion of fees and charges 
by Lithuania for services rendered on or in connect ion with importation or exportation would be in 
accordance with the relevant provi sions of the WTO Agreements, in pa rticular Articles VIII and X of 
GATT 1994.  After accession, information regarding the application and level of any such fees, 
revenues collected and their use, would be provided to WTO Members upon request.   The 
Working Party took note of this commitment. these commitments.   WT/ACC/SPEC/LTU/8/Rev.6 
 Page 21 
 
 
Application of Intern al Taxes to Imports  
59. Some members of the Working Party asked L ithuania to enumerate th e products subject to 
excise taxes , comment on the use of specific rates and c onfirm whether imported and domestic products 
were treated equally.  In reply, the representative of Lithuania provided the information on product-
specific excise taxes reprodu ced in Table 6.  Rates were ad valorem , in some cases specific minima had 
been established (in Litas per unit).  Lithuani a had no plans to convert specific amounts into ad valorem  
rates since large price differentials existed be tween domestic and importe d goods.  On domestic 
products, excise taxes were levied on the selling price exclusive of VA T;  the tax base for imports was 
the customs value inclusive of customs duties. 
60. Some members noted that excise taxes on beer  and wine were differen tiated and that imported 
cigarettes attracted the highest excise tax rate, wh ile taxes on domestically-produced cigarettes were 
differentiated according to quality.  A member requested Lithuania to (i) explain exactly what it would 
do concerning the preferential tax on small breweries;   (ii) confirm that the differential treatment of 
tobacco excise taxes for "Philip Morris Lietuva" and "H ouse of Prince Lietuva" [Table 6, footnote] had 
expired and that all tobacco products were taxed equally;  (iii) explain the exemption for a jet fuel joint 
venture;  and (iv) explain why meads were taxed at a rate different from other distilled spirits, reminding 
Lithuania that a preferential tax rate for a domestic  product was not consistent  with GATT Article III. 
61. The representative of Lithuania replied that excise taxes had been differentiated (based on 
quality) for cigarettes and certain domestically-produced and imported wine and beer until April 1998.  
Lithuania had taken concrete steps to  bring its excise taxes into confor mity with GATT Article III, as 
follows:  Imported wine was no longer taxed at differentiated rates, and differentiated excise taxes had been abolished for both imported and domestically -produced filter-tipped cigarettes according to 
Government Resolution No. 393 of 3 April 1998.  Addressi ng the specific points, he said that (i) a lower 
rate of excise tax was applied to  small producers of beer.  As from 1 January 2000 and in accordance 
with the Amendment to the Law on Excise Taxes of 23 December 1999, a partial exemption of excise 
tax (i.e. a 50 per cent reduction) was granted for th e first 100,000 dekalitres of beer produced by small 
producers with annual production of less than 800,000 deka litres.  The lower tax ra te was also applicable 
to foreign small producers of beer.  He considered this  measure fully consistent with GATT Article III;  
(ii) "Philip Morris Lietuva" was at present the onl y importer of tobacco (HS 2403.10.90.1.) for the 
production of cigarettes.  The "House of Prince Li etuva" did not produce cigarettes and therefore did 
not benefit from the exemption.  However, accord ing to the Law any new entrant would benefit from 
the same exemption for the importation of tobacco to  be used for the production of cigarettes which, 
in his view, justified such differential treatment of tobacco;  (iii) as from 1 April 2000 (under the 
Amendment to the Law on Excise Taxes of 17 February 2000), excise tax was not levied on any WT/ACC/SPEC/LTU/8/Rev.6 
Page 22  
 
enterprise (domestic or foreign) having a li cence to supply jet fuel (HS code 2710.00.51.0)
 to 
enterprises transporting passengers or cargo in inte rnational air traffic;and imported and domestically 
producedjet fuel (HS code 2710.00.51.0) received equ al treatment in accordance with the Amendment 
to the Law on Excise Taxes No.  VIII-982 of 21 December 1998.  The list of tax exempt enterprises (at 
present the joint -stock companies "Lietuvos avialinijos" a nd "Lietuva") was determined by the 
Government, and  the tax exemption was considered a subsidy to the service supplier;  and (iv) the 
excise tax exemption for beverages (HS code 2206. 00.89.0) produced by "Lietuviškas midus" had 
been eliminated in accordance with Government  Resolution No.1515 of 30 December 1998 and the 
Amendment to the Law on Excise Taxes No.VIII-982 of 21 December 1998.  Concerning the excise 
tax differentiation between mead a nd other distilled spirits, he stressed that products under HS Code 
2208.90.69.1 included mead of foreign origin, and L ithuania's treatment was th erefore, in his view, 
consistent with GATT Article III.   The different taxation of mead beverages (domestic or foreign) 
from other beverages was due to the costs of  the special production technology of mead 
beverages, i.e. the raw materials used in such  production (the most important ingredient of 
these beverages being mead) were 10-12 times more ex pensive than the spirit raw material used 
in the production of other alcohol beverages.  Thus, prices of mead-based alcohol beverages 
were much higher than prices of other alcoho l beverages.  [Moreover, different excise taxes 
were also applied to alcohol beverages with the same strength in recently acceded countries such 
as Georgia, Kyrgyz Republic and Estonia.][A member reiterated that Lithuania's practice of 
taxing mead and other strong distilled alcoho lic beverages at a lower rate than distilled 
alcoholic beverages of lesser strength was inco nsistent with recent WTO panel rulings, which 
had confirmed the need for domestic taxes on such  products to be levied at an equal rate.  
Lithuania's mead tax did not meet this standard.]  
62. The representative of Lithuania added that s ugar and products containing more than 20 percent 
sugar had become subject to excise as from 1 N ovember 1998.  Revenue from this excise tax was 
earmarked for farmers growing sugar beet.  Purcha se prices for domestically-grown sugar beet had 
been reduced to world market levels (i.e. the pr ice did not exceed US$300 per ton), and to compensate 
farmers for the income loss, exci se tax had been introduced on suga r and sugar containing products at 
the rate of Llt 1 per kg sugar.  The tax was levi ed on domestically-produced and imported products.  
The list of sugar containing products (included in Table 6), and their basic sugar content, had been 
approved by the Ministry of Agriculture.  The reve nue collected from the excise was accumulated in a 
special account for farmers' compensation;  subsid ies for sugar processors were not foreseen.  There 
were no exemptions from excise tax for any supplier of sugar.  VAT and exci se tax on exported sugar 
and sugar containing products we re refunded upon exportation.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 23 
 
 
63. Some members of the Working Party asked about the application of value added tax in 
Lithuania, including the basis for taxation of importe d products.  A member asked for a clarification on 
the treatment of im ported like-products in the light of Arti cle III of the GATT 1994, noting that 
Lithuania had applied a reduced ra te of VAT to some agricultural products of domestic origin.  
64. The representative of Lithuania said that value added tax  of 18 per cent was charged on goods 
and services.  Goods imported into bonded warehouses and all exports we re zero rated, and a number of 
goods and services were exempt from VAT (Table 7) .  Provisions regarding VAT  had been changed in 
1995 and 1996;  a temporary rate of  9 per cent and exemptions from  VAT for some products had been 
applied until 1 January 1997.  Since that date, both domestic and imported product s had been subject to 
18 per cent value added tax.  The tax base for the imposition of VAT included excise taxes, if any, and customs duties on imported products. 
65. The representative of Lithuania stated that, from the date of accession, Lithuania would apply 
its domestic taxes on products, including  those listed in paragraphs [58
[61 to 61 64 and] Tables 6 and 7 
in strict compliance with Article III of the GATT 1994, in a non-di scriminatory manner to imports 
regardless of country of origin and to domestica lly-produced goods.  The Working Party took note of 
this commitment. 
Quantitative Import Restrictions, including Pr ohibitions, Quotas and Licensing Systems  
66. A member sought an undertaking from Lithua nia that any quantitative import restrictions 
inconsistent with Article XI of the GATT 1994 would be eliminated on accessi on.  This member also 
noted a ban on imports of alcoholic beverages with more than 50 per cent alcohol content, although one 
such beverage (mead) was produced domestically by a State-trading enterprise, and stated that this 
practice was not justifiable under Article XX of the GATT.  Lithuani a was accordingly asked how it  
intended to address this issue. 
67. The representative of Lithuania stated that Lithuania did not maintain import prohibitions other 
than a ban on the import of snuff and chewing to bacco (HS 2403.99.10.0), whic h was administered in 
conjunction with a ban on domest ic production of the same products  which would be justified under 
Article XX(b) of the GATT 1994.  A ban on the impor tation of mead and other beverages with alcohol 
content of more than 50 per cent had been abolished in accordance with the Law on Amendments and 
Supplements on Alcohol Control of 10 December 1998.  Lithuania did not  maintain any import quotas.  
The Law on Alcohol Control author ized the introduction of producti on and import quotas for certain 
alcohol products should the number of patients suffering from alcoholic psychosis exceed levels 
established by the Ministry of He alth.  However, these provisions had not been applied thus far. WT/ACC/SPEC/LTU/8/Rev.6 
Page 24  
 
68. Information on import licensing procedures ac cording to the format applicable to WTO 
Members was provided to the Working Part y in documents WT/A CC/LTU/7/Add.1 and 
WT/ACC/LTU/19 (the section "Tra ding Rights" and Tables 3.1 and 3.2 contain information on 
licensing of business activities).  The representative of  Lithuania stated that Lithuania did not maintain 
any import licensing restrictions other than for the following goods: 
-  narcotics and other controlled substances (HS codes 1211;  1301;  1302;  2905;  2918;  2921;  
2922;  2924;  2925;  2926;  2932;  2933;  2934;  2939;  2914.30.10;  2924.29.50;  2932.90.75;  
2932.90.77;  2939.40.10;  2939.40.30;  2939.60.10;  2939.60.30;  2939.60.50;  2939.90.71)   - 
justified under Article XX(b); 
- dual use goods (civil and military), means of de fence, chemical and bi ological materials which 
can be used in the production of chemical and ba cteriological weapons of  mass destruction;  
nuclear missiles, equipment a nd technologies;  and goods and technologies used in the 
production of missiles - ju stified under Article XXI; 
- dangerous goods (United Na tions list of goods - ju stified under Ar ticle XXI); 
- used tyres (HS 4012.20.90) and electric fishi ng tackle (HS 8543.80.80.0) - justified under 
Article XX for reasons of enviro nmental protection.  The criter ia for granting permission to 
import used tyres were based on the importer pres enting evidence to the authorities that he had 
contracted the delivery of the equivalent of half the quantity to be imported to a company 
specializing in the processing or u tilization of used tyres and that he possessed storage facilities 
for tyres.  The importer should also own equipment for restoration of used tyres, and he should 
have permission from the authoriti es to use national resources. 
Common requirements for the issuance of import licences were:  the application;  the certificate of 
enterprise registration;  the statutes of the enterpri se;  a tax inspection certificate confirming all income 
declared and taxes paid;  a certificate from the Customs Office regarding compliance with customs 
obligations;  confirmation of payment of Stamp taxes;  and, in the case  of rental, the lease contract for 
storage or warehouse premises. 
69. The representative of Lithuani a confirmed that Lithuania woul d, from the date of accession, 
eliminate and would not introduce, reintroduce or ap ply quantitative restrictions on imports or other 
non-tariff measures such as[licensing,]
 quotas, bans, permits, prior aut horization requireme nts, licensing 
requirements and other restrictions ha ving equivalent effect that can not be justified under the provisions 
of the WTOAgreement[, including those described in paragraphs  [64 and 65].  He added that import 
licences required for importa tion described in paragraphs  [64 and 6 5] would be granted automatically to  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 25 
 
 
all who requested them or were ot herwise justifiable under WTO provisions, and would not restrict the 
right to  import these products into Lithuania or in any way discriminate against imported 
products.] Agreement.   [He added that import licen ces required for importation described in paragraphs 
[64 and 65] [67 and 68] of this report an d in document WT/ACC/LTU/19  would be granted in 
conformity with WTO provisions.]  He further confirmed that the legal authority of the Government of 
Lithuania to suspend imports or exports or to a pply licensing requirements that could be used to 
suspend, ban or otherwise restrict the quantity of trade would be applied from the date of accession in 
conformity with the requirements of the WTO, in particular Articles III, XI, XII, XIII, XIX, XX and 
XXI of the GATT 1994, and the Mult ilateral Trade Agreements on Agri culture, the Application of 
Sanitary and Phytosanitary Measures, Im port Licensing Procedur es, Safeguards,and  Technical Barriers 
to Trade and the Understanding on Balance-of-P ayments Provisions of the GATT 1994 .  The 
Working Party took note of these commitments. 
Customs Valuation  
70. Noting a statement by Lithuania that existing le gislation did not yet inco rporate all provisions of 
the GATT 1994 Customs Valuation Agreement, Lithua nia was requested to explain which provisions 
were missing and detail plans for the introduction of th ese provisions.  Some members further noted that 
Government Resolutions No. 751 of 25 June 1996  a nd No. 895 of 7 August 1997 appeared to authorize 
reference prices on imports. 
71. The representative of Lithuania said that provisions governing customs valuation were laid 
down in Chapter 6 of the Customs Code, which had entered into force on 1 January 1998.  
Articles 29-37 of the Code repeated verbatim the key provisions on customs valuation of the GATT 
1994 Agreement, and other elemen ts of the GATT 1994 Agreement -  except some of the 
Interpretative Notes - had been incorporated in the implementing provisions of the Customs Code laid 
down in theTemporary  Order of Customs Valuation of Goods, adopted by Government Resolution 
No.897 of 11  August  1997. No. 748 of 9 June 1999, which ha d entered into force on 1 April 2000.   
Articles 29-37 of the Customs Code and its im plementing legislation contained WTO-conform 
provisions in several areas which had been miss ing in previous legislation governing customs 
valuation, including on prohibited valuation method s, notification to importers, confidentiality, the 
valuation of carrier media bearing software for da ta processing equipment, and valuation of interest 
charges.   The Interpretative Notes of the GATT 1994 Agreement earlier omitted from the above-
mentioned legislation had been included in the new Order of Customs Valuation of Goods.  The 
conformity of Lithuania’s current provisions with the WTO Agreement on Customs Valuation 
on an article by article basis is set out in Table 8.  WT/ACC/SPEC/LTU/8/Rev.6 
Page 26  
 
72. Some members noted that Lithuania had been  applying a "price-in-checking" system 
which, in their view, did not conform to the hierarchy of  valuation methods provided for in the 
Agreement.  Lithuania was urged to use WTO-co nsistent provisions to assess valuation of 
imports;  the "price-in-checking" system should not be in place after Lithuania's accession to the  
TheWTO.  In reply, the  representative of Lithuania confirmed that Government Resolution No. 751 of 
25 June 1996 (as amended)  on "Customs Assessment of Prices for Imported Goods" (amended by 
Government Resolution No. 504 of 24 April 1998) had introduc edhad allowed  minimum import 
prices(amended by Gove rnment Resolution No.  751 of 22 June 1998) for sugar, grain and products  
thereof, poultry, forage products, leguminous vege tables, oil and products thereof, matches and 
corrugated sheets as a transitional measure to be abolished on 1  April  2000.  He added that, according to 
this Resolution, Ministries responsible for trade issues had and also established a special price list 
("price-in-checking" system)to be reviewed every three months, for  for some specific goods.  However, 
these measures were no  certain imported goods to fight custom s fraud.  [Products covered by the 
system are enumerated in Table 8.]  The establishe d order of customs valuation was followed for goods 
not included in the special list. 1. Concern was expressed about the "price -in-checking" system and 
Lithuania was asked to explain in detail why the system would not constitute a minimum price scheme.  
A minimum import price could not be considered  a transaction value as defined in the W TO Customs 
Valuation Agreement, and the process of using "price -in-checking" did not conform to the hierarchy of 
other valuation methods provided for in the Agre ement and in Lithuania's new Customs Code.  
Lithuania was urged to use WTO -consistent provision s to assess valuation of imports;  the "price -in-
checking" system should not be in place after Lithuania's accession to the WTO.  
longer valid as from 1 April 2000.  The current customs valuation system of Lithuania was 
therefore, in his view, in full conformity with WTO requirements.  
The representative of Lithuania explained that prices in the special list were us ed in the assessment of 
duties and taxes when importers were unable to substan tiate declarations of a lo wer customs value, or to 
provide informati on to allow the other methods of customs valuation (non -transaction value) to be used.  
The importer was normally asked to demonstrate that the value of th e imported goods approximated the 
value of identical or similar goods imported and sold in Lithuania.   Deductions would be made for 
expenses on commissions, and the value would be adjusted for profit and general expenses, 
transportation and insurance costs, import duties a nd taxes, etc.  The information necessary to 
substantiate the declared value of good s or to allow the other methods of customs valuation (non -
transaction value) to be used should be provided within one month after a cceptance of the customs 
declaration by the Customs authorities.  The goods in  question were neverthele ss released if the imp orter 
provided a guarantee covering the amount of duties and ta xes assessed on the basis of prices established 
by the competent ministries.  Article 226 of the Customs Code allowed all decisions taken by the  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 27 
 
 
customs authorities, including "price -in-checkin g" decisions, to be appealed to the Customs Department 
and/or the Court.  The "price -in-checking" system was a transitional me asure;  its application had been 
extended until 1 April 2000.  In any case, in hi s view, these checking prices did not constitute a 
minimum price system.  
73. Having reviewed the new Customs Code with respect to customs valuation, a member noted 
that its provisions did not seem to represent full implementation of the WTO Agreement on the 
Implementation of Article VII of the GATT 1994.  Article 29 appear ed to permit customs valuation  
based on measures inconsis tent with the Agreement, the Interpreta tive Notes of the Agreement were not 
fully incorporated, Articles 2 to 6 of the WTO Agre ement were implemented on an incomplete basis, the 
Code contained no legal reference to the provisions of Article 7.3 of th e Agreement (importers' right to a 
written explanation of alternative valuation method s), the wording of Article 33 of the Customs Code 
regarding the dutiability of royalty payments was somewhat broader than the WTO Agreement, 
Article 35 of the Customs Code did not commit Lithua nia to valuation of software based on the value of 
the media, and the Customs Code contained no legal counterparts to WT O provisions regarding 
confidentiality, right of appeal, and the right to a writ ten explanation. 
74. The representative of Lithuania replied that the concern regarding Article 29 of the Customs 
Code was a misunderstanding arising from a translation error;  the Article required the rules of customs  
valuation laid down by the Customs Code was to be used in all cases when import taxes, other than 
import duties, duties and other import taxes , or value-based import pr ohibitions or restrictions ,(for 
products such as sn uff and chewing tobacco and nuclear materials) or restrictions  (i.e. licensing or 
certification procedures), were applied.  Existing implementing provisions of the Customs Code, laid 
down in theTemporary  Order of Customs Valuation of Goods  (Government Resolution No.897 of 11 
August 1997), No. 748 of 9 June 1999),  incorporated the provisions of Articles 2 to 6 of the WTO 
Agreement, which had been missing in Article 31 of  the Customs Code, as well as the definitions set 
forth in paragraphs 1 to 3 and in paragraph 5 of Article 15 of the Agreement, and the provisions 
concerning valuation of software based on the value of the carrier media.  Lithuania had accordingly 
implemented Decision 4.1 of the Customs Valuatio n Committee concerning the valuation of carrier 
media bearing software for data processing equipment. 
75. TheTemporary  Order of Customs Valuation of Goods, based on the appropriate provisions of 
the Code and incorporating most  all (except the few examples of the above mentioned 
Interpretative Notes)  of the above-mentioned provisions(except so me of the Interpretative Notes),  
had been adopted by Government Resolution No.  897 of 11 August  1997. No. 748 of 9 June 1999.   
This Order was based on the Implementing Pr ovisions of the Community Customs Code WT/ACC/SPEC/LTU/8/Rev.6 
Page 28  
 
(Commission Regulation 93/2454/EEC) and had entered into force on 1 April 2000.  contained the 
following provisions missing in previous legislation governing customs valuation:  
- definitions of "produced goods", "identical goods ", "similar goods" and "goods of the same 
class or kind" (Articles  15(1), (2 ) and (3) of the GATT  1994 Agreement on Implementation of 
Article  VII);  
- provisions governing the application of test va lues in case of sales between rela ted persons 
(Articles  1(2)(b) and (c) of the Agreement);  
- provisions concerning prohibition to requi re any person not resident in the territory of Lithuania 
to produce records for the purposes of determining a computed value (Article  6(2) of the 
Agreement);  
- provisions concerning application of reasonable  means consistent with the principles and 
general  provisions of the Agreement (Article  7(1) of the Agreement);  
- a list of prohibited valuation methods (Article  7(2) of the Agreement);  
- provisions indicating that the sole agent, sole distributor or sole concessionaire shall not be 
treated as a person re lated with the seller (Article  15(5) of the Agreement);  
- provisions concerning rates of exchange of the Litas;  
- provisions governing customs valuation of goods in  case of successive sales (e.g. in customs 
warehouses);  
- provisions concerning place of int roduction into the customs territory of Lithuania;  
- provisions concerning valuation of carri er media for use in ADP equipment;  
- provisions concerning the lodging of a value declaration;  
- requirements applied to the suppo rting documents (commercial invoi ces, contracts, 
transportation and insurance documents, etc.);  and  
- provisions concerning the valuation of used cars.  
The Temporary Order  before the Customs Code, and some of its provisions were therefore identical to 
provisions now contained in the Code .  The Temporary Order and its amendments would remain valid 
until 31 March 2000, and then be replaced by the new order of Customs Valuation of Goods, approved 
by Government Resolution No. 748  of 9 June 1999.   The new The Order included the provisions of the 
Interpretative Notes of GATT 1994 Agreement which had not been incorporated in Lithuania's 
legislation in the past.  The new Order, which en sured full conformity with WTO requirements, would 
enter into force on 1  April 2000.  [A previously.  A  comparison of the new Order with the provisions 
of the Customs Valuation Agreement, on an ar ticle-by-article basis, is presented in Table  9.]Table 8.  
76. Regarding the right to written explanation and appeal, he said that Article 5 of the Customs 
Code covered requests of importers  concerning explanation of alternat ive valuation methods.  Customs 
was required to respond in writing to written requests .  In case of rulings agai nst the applicant, this  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 29 
 
 
information would also set out the grounds on whic h Customs had based its de cision.  The right of 
appeal was provided for in Article 226 of the Cust oms Code.  He acknowledged that the Customs Code 
contained broader wording regarding the dutiability of royalty payments than the WTO Agreement, but 
noted that the wording of paragraph 1(3) of Articl e 33 of the Customs Code had been taken from the 
Interpretative Note to paragraph 1(c) of Article 8 of the Agreement. 
77. The representative of Lithuania stated that the system of import reference prices, including 
those applied to sugar, grain and products thereof, poultry, forage products, leguminous vegetables, oil 
and products thereof, matches and corrugated sheets, as well as the system of "price-in-checking", 
[would be]  had been eliminated on 1 April 2000, and that  such measures would not be reintroduced 
except in accordance with WTO Agreements.  Th e Working Party took note of this commitment.  
78. The representative of Lithuania confirmed that as from the date of its accession Lithuania would 
not use any form of reference price of fixed values  to establish the value of imports and exports for 
customs purposes.  He also stated that from the date of its accession Lithuania's customs valuation legislation and practice would be in full conform ity with the relevant WTO provisions, including 
Article VII of GATT 1994 and the Agreement on Implem entation of Article VII without any transition  
period.  The Working Party t ook note of this commitment. 
Rules of Origin
 
79. The representative of Lithuania said that Lithuania followed the work of the World Customs 
Organization and the WTO regarding a harmonization programme for non-pr eferential rules of origin.  
In the meantime, Lithuania was taking into ac count and implementing the results of the WTO 
negotiations to maintain a transparent sy stem for non-preferential rules of  origin;  to administer these 
rules of origin in a consistent uniform, impartial and reasonable manner;  and to base these rules of 
origin on a positive standard.  According to Chapter 5 of the Customs Code and Government Resolution 
No. 1077 of 1 October 1997 "On the Order of Determ ination of Non-Preferen tial Origin of Goods", 
which was based on the Implementing Provisions of the Community Customs Code (Commission 
Regulation 93/2454/EEC), goods originated in a country if wholly obtained or produced in that country 
or, if more than one country was involved, wh ere the raw materials or components underwent 
substantial, economically justifie d processing or working.  Processing or working was considered 
substantial if resulting in a change in four-digit HS tariff heading for the new product, in other cases also 
when the value of materials or components whic h did not have country origin status formed not more 
than 50 per cent of the costs of production of goods, value  as well as for goods having undergone 
specific processing methods as indi cated in Government Resolution No. 1077.  These criteria applied in 
respect of goods originating in countries enjoying mo st-favoured-nation status in Lithuania.  Imports WT/ACC/SPEC/LTU/8/Rev.6 
Page 30  
 
from these countries satisfying the origin criteria w ould be subject to convent ional (i.e. MFN) tariff 
rates, otherwise the (normally higher) autonomous tariff rates would apply. 
80. He added that Chapter 5 of the Customs Code , which had entered into force on 1 January 1998, 
provided the framework for the applic ation of non-preferential  rules of origin which, in his view, were 
WTO-consistent.  Those provisions stated, inter alia , that the originating status of a particular good was 
either the country where the good had been wholly  obtained or, when more than one country was 
concerned in its production, the country where the last  substantial transformation had been carried out.  
According to the Law on Customs Tariff, which had entered into force on 1 July 1998 and replaced the 
old Law, the country from which goods were imported  into Lithuania was defined according to the 
regulations of the Customs Code  and international agreements. 
81. A member reviewed the information provide d by Lithuania and was not convinced that 
Lithuania's rules of origin system met the procedur al obligations in the WTO Agreement on Rules of 
Origin.  Specifically, regarding pr eferential rules of origin, Lit huania was asked to confirm that 
administrative determinati ons of general application for preferenti al rules of origin were issued; that 
when issuing administrative dete rminations of general application, the method for calculating the 
ad valorem  percentage criterion would be indicated in the preferential rules of orig in;  that assessments 
of the preferential origin accorded to a good were issued as soon as pos sible, but no later than 150 days 
after a request for such an assessmen t by an exporter, importer, or any person with a justifiable cause;  
and that any administrative actions  taken in relation to the determination of preferential origin was 
reviewable promptly by judicial, arbitral or admini strative tribunals or procedures, independent of the 
authority issuing the determination.  Lithuania wa s also asked to clarify the role of "independent 
experts" in the determination of rules of origin. 
82. The representative of Lithuania replied that preferential rules of origin, which formed an 
integral part of all free trade agreements conclude d by Lithuania and enjoying the status of law, were 
applied in accordance with the im plementing regulations of the Cust oms Department (currently the 
Order of Application of Preferential  Duties of 4 July 1997).  All free trade agreements in force had been 
published in the Official Gazette.   The method for calculating the ad valorem  percentage was indicated 
in the preferential rules of origin, and Lithuania appl ied it in the same manner as the EU; EFTA States 
and CEFTA countries.  Pursuant to Government Re solution No. 774 of 16 October 1992, all complaints, 
requests or suggestions of expor ters, importers or any other pers on, including requests concerning 
assessments of preferential origin, were to be considered within one month. The Customs Code 
contained similar provisions on the examination of re quests; where request for a decision was made in 
writing the decision should be made within 8 workin g days, unless laws and ot her legal acts provided 
another term, and a decision requiri ng additional information should be made within thirty working  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 31 
 
 
days.  Exceptionally, the customs authorities could exceed the stipulated period by up to 10 working 
days.  The applicant would be informed in writi ng of the decision or the extension of the period 
necessary for the examination of the request.  Acco rding to the Customs Code, legal and natural persons 
had the right to appeal against all decisions taken by customs authorities including the determination of 
preferential origin to the Customs Department and/or to the Court. 
[ A member stated that Lithuania' s description of its preferential rules of  origin was inade quate.  
The representative of Lithuania did not  agree with this statement regardi ng preferential rules of origin.  
He pointed out that no summary of preferential rules of origin appeared in accession reports that had 
been adopted recently or were about to be adopted.  In his view, the text in paragraph [81] responded to 
all points made in paragraph [80].]  
83. Concerning the "independent experts", the represen tative of Lithuania said that this expression 
referred to private individuals or entities, li censed by the Customs Department, examining goods 
produced in Lithuania or exported from Lithuania, including verification of prices and preliminary 
assessment of preferential origin.  The assessment procedure for goods  produced in Lithuania had been 
established by the Ministry of I ndustry and Trade and Customs Department on 26 March 1993.  Such 
examination was not obligatory for exporting compan ies; they could present documents proving the 
origin of goods or their own motivated conclusions.  The experts were required to pass a test at the 
Customs Department once a year;  10 "indepe ndent experts" had been certified for 1999. 2000.   T h e  
experts were normally employ ees of companies carrying out such examinations, i.e. 
"Beckmann&Jorgensen kontrole" (Klaipeda), the Joint Stock Company Ltd. "Siauliu prekiu ekspertize" 
(Siauliai), the Joint Stock Company "Impeksservis" (V ilnius), "Kauno prekiu ek spertize" (Kaunas), and 
the Vilnius Chamber of Commerce, Industry and Crafts .  Most of these enterprises were members of the 
Lithuanian Association of the Goods’ Examinatio n Enterprises.  Accordin g to the procedure for 
assigning experts approved pursuant to the Statute of this Associatio n, the experts were prohibited from 
disseminating confidential information.  The proced ure for assigning experts was based on the rules of 
the German Chamber of Commerce.  Customs was not bound by examinations performed by 
"independent experts" – whose functions were of aux iliary or purely technical nature - and in issuing 
documents on preferential origin of goods these ex aminations would be verified once more.  The final 
decision and the approval of certif icates of origin of goods were ta ken by Customs or the Chamber of 
Commerce.  He stressed that the "independent expe rts" did not evaluate wh ether or not imported goods 
fulfilled the requirements of preferen tial rules.  The only function performed by the experts in respect of 
rules of origin was a preliminar y assessment as to whether goods de stined for export fulfilled the 
requirements of preferen tial rules of origin in force.  Payment for the work performed by the experts was 
calculated case-by-case and was approximate to the cost of the service rendered. WT/ACC/SPEC/LTU/8/Rev.6 
Page 32  
 
84. The representative of Lithuania confirmed that from the date of accession Lithuania's 
applicati
on of laws and regulations on  rules of origin [for both MFN and preferential trade] would be 
administered [applied]  in conformity with the provisions of the WTO Agreement on Rules of Origin [, in 
particular the provisions of  Annex II].  In this regard, the requirements of Article 2(h) and Annex 
II, paragraph 3(d), i.e., that for non-preferential and preferential rules of origin, respectively, its 
customs authority will provide upon the request of an exporter, im porter or any person with a 
justifiable cause an  assessment of the origin of the import and outline the terms under  which it 
will be provided.  [Any request for such an assessment would be accepted  even before trade in the 
goods concerned began.  Any such assessm ent would be binding for three years.]   The Working 
Party took note of this commitment. 
Other Customs Formalities  
85. Customs procedures had been streamlined for imports and exports of small consignments and 
frequent traders.  The Customs Code contained appr opriate provisions regarding the application of 
simplified procedures.  Further work on simplifi cation of existing customs procedures included the 
creation of a Customs Information System ba sed on the ASYCUDA package of UNCTAD and the 
establishment of audit units at regional customs hou ses.  These steps should reduce delays in customs 
clearance of goods at the border. 
Pre-Shipment Inspection  
86. The representative of Lithuania said that Lithua nia did not engage private sector firms to carry 
out pre-shipment inspection.  In case such a system would be introduced in the future, it would be 
temporary and consistent with the provisions an d requirements of the WTO, in particular the 
Agreements on Preshipment Inspection and Customs Valuation.  
Anti-Dumping, Countervailing Du ties and Safeguard Regimes  
87. Some members of the Working Party requeste d information about the status of legislation 
related to anti-dumping, countervailing duties and safeguard measures and it s conformity with WTO 
disciplines.  Lithuania was asked to provide an update on its intent and the development of legislation.  
A member reminded Lithuania that in the absence of  the required legislation,  Lithuania would not be 
able to avail itself of the temporary protecti on mechanisms provided for in the relevant WTO 
Agreements. 
88. The representative of Lithuania replied that  Lithuania had approved a Law on Antidumping, 
which followed fully the requireme nts of the WTO regarding anti-dumping, on 23 June 1998.  The Law  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 33 
 
 
had entered into force on 1 July 1998, and implementing re gulations concerning the determination of 
normal value, export price, dumping margin, domestic  industry and injury, and the procedure for spot 
investigation had also been approv ed.  Lithuania had prepared draft laws on countervai ling duties and on 
safeguards [currently being considered by the Government]. Parliament].  
89. The representative of Lithuania said that any legislation in place at the time of accession or 
implemented in the future providing for the applica tion of measures taken for safeguard, anti-dumping 
or countervailing duty purposes  would conform to the provisions of the WTO Agreements on 
Safeguards, on Anti-dumping and on Subsidies and C ountervailing Measures.  In the absence of such 
legislative authority in place at the time of accessi on, Lithuania would not appl y measures for safeguard, 
anti-dumping or countervailing duty pur poses until legislation in conform ity with the provisions of these 
WTO Agreements had been impl emented.  The Working Party took note of this commitment. 
B. EXPORT REGULATIONS 
Customs Tariffs, Fees and Charges for Services Rend ered, Application of Internal Taxes to Exports  
90. The representative of Lithuani a said that export duties ranging from 15 to 50 per cent had been 
imposed temporarily on certain raw materials of importance to the local industry.  All these export 
duties had been abolished in October 1994 by Govern ment Resolution No. 985.  Effective 1 July 1996, 
all export prohibitions of interest to the domestic i ndustry had been lifted and replaced by export duties 
of 60 per cent, applied on an MF N basis, through Government Resolution No. 268 of 24 March 1997. 
These export duties had subsequently been reduced from 60 per  cent to 30  per cent - except for certain 
types of log wood and unprocessed oak a nd ash timber, which had remained at 60  per cent - by 
Government ResolutionNo.  896 of 7  August  1997.  In accordance with an amendment to Government 
Resolution No. 268 of 4 January 2000, all export duties had been eliminated, except for raw hides and 
skins, effective 10 January 2000.  Th e export duties on raw hides and skins had been reduced from 30 to 
15 per cent.  [The products currently subject to export duties are li sted in Table 10.1.] 9.1.]  Export duties 
applied on a bilateral basis also a ffected only raw hides and skins, a nd were applied in accordance with 
the same amendment and at the same rate (Table 10.2, (Table 9.2,  and discussed in further detail in the 
section "Trade Agreements").  All export duties, including those based on bi lateral agreements, would 
be eliminated by 1 January 2001.  The representative  of Lithuania confirmed that any changes in the 
export tariff regime would be publ ished in the Official Gazette. 
91. Exported goods (other than raw hides and skin s) were exempt from customs duties and VAT.  
Lithuania maintained some customs fees on exportati on as part of the application of the Stamp Tax.  
These fees were related or limited to the approximate cost of the services rendered.  The fees and charges are enumerated in [Table 5].  The new Customs Code, which had entered into force on WT/ACC/SPEC/LTU/8/Rev.6 
Page 34  
 
1 January 1998, provided a framework for the impl ementation of a duty drawback system in its 
Section 6 pertaining to inward processing.  Artic le 125 of Section  6 allowed the holder of an 
authorization (generally the importe r) to request the Government of L ithuania to repay an import duty 
when the authorization holder could prove that th e imported good had been exported as part of a 
compensation product (a product incorporating the good originally imported).  The refunded duty was 
limited to the amount of import duties paid for th e originally imported products included in the 
compensating product, and thus did not constitute a subsidy to the exporter. 
92. [
A member stated that L ithuania should eliminate the difference in the application of its export 
tariffs, and should commit that afte r accession, it would minimize the use of such taxes and that they 
would be applied in accordance with the provisions of the WTO Agreement.]   The representative of 
Lithuania said that use of export taxes would be co nsistent with WTO norms.  Any such taxes at the 
time of accession would be in the Working Party repor t.  After accession, any subsequent use of such 
measures would be published in the Offi cial Gazette and notified to the WTO. 
Export Restrictions  
93. The representative of Lithuania said that a ll previous export bans had been abolished by 
Government Resolution No. 716 (of 18 June 1996) and replaced by export duties (Tables 10.1 and 
10.2). 9.1 and 9.2).   Non-automatic licences or permits were re quired for exports of objects of cultural 
value (including raw materials of am ber), wild animals (including their eggs, furs and stuffed animals), 
hunting and fishing trophies, products made from non-wor ked wild animals or their parts, objects of 
geological value, and colour copy machines.  Licences  were also required to e ngage in exportation of 
narcotics and highly effective substances (non-aut omatic), and oil products (automatic).  The Law 
concerning Control of Import, Transit and Export of  Strategic Goods and Tech nologies, entering into 
force on 1 July 1997, stipulated lice nsing by the Ministry of National Economy for exports of dual use 
goods, technologies and software .  As a temporary measure in  1995, continued through 1996, the 
Government had maintained certain e xport restrictions during periods of short supply of grain, flour and 
compound feed.  In the future, export quotas on agricu ltural products would only be temporary measures 
applied in emergency situ ations and, as from a ccession, in conformity with GATT 1994 obligations. 
94. Some members asked Lithuania to provide the WT O justification for export licences.  In reply, 
the representative of Lithua nia said that automatic licensing for export of o il products was maintained 
for monitoring purposes, and that the licences for du al use products served to check and identify the use 
of the product at the foreign destination.  Permit s for export of wild animals, hunting and fishing 
trophies, products made from wild  animals or their parts were re quired for the purpose of plant and 
animal protection;  expo rt permits for colour copy machines sought to prevent illegal printing of  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 35 
 
 
counterfeit documents;  and permits for export of objects of geological  and cultural value were, in his 
view, justified on the basis of GATT Article XX. 
95. The representative of Lithuani a said that from the date of a ccession export restrictions would 
only be imposed in conformity with the provisions of Article XI of the GA TT 1994.  The Working Party 
took note of this commitment. 
Export Subsidies  
96. The representative of Lithuania said that Lith uania did not maintain any non-agricultural export 
subsidies, but he provided inform ation on export promotion measures .  His Government had adopted a 
Resolution "On Actions Improving Foreign Tr ade Regulation and Export Development" in 
January 1995.  The Resolution covered drafting of  legislation, export promotion and funding, 
management of trade-related informa tion and education and training of export specialists.  Lithuania had 
also adopted a National Pr ogramme of Implementation of Lithuani an Foreign Trade Policy Guidelines 
for 1996-1998.  The programme included implemen tation of an export programme set up by the 
Lithuanian Development Agency and the establishm ent of an Export Promotion Fund and "Insurance of 
Lithuanian Export and Import" (LEID), in December 1997.  Lithuania had also considered the 
development of a credit insurance system, but had yet to decide on its implementation.  In developing an 
export credit insurance model, Lithuania took into account the recommendat ions of the OECD.  In  
December  1997, the Government had established a closed joint stock company "Lietuvos eksporto ir 
importo draudimas" (LEID – Insurance of Lithuanian Export and Im port) and formed an  interministerial 
commission - the Business Development  Council - to deal with export promotion issues.  
 LEID, which was minimum 51  per cent government -owned, insured bank loans related to 
production and export of goods and services.  Responding to dema nds from the lending banks, 
companies concluded insurance contracts and paid the required pr emium to LEID.  The Government 
had allocated Llt  27.6 million for the formation of the initial capi tal, reserves, etc., and had issued State 
guarantees for insurance co ntracts amounting to Llt  50 million.  The Government h ad the right to cover 
LEID losses related to the insurance of political risk .  He stated that LEID activities were based on the 
principles of the Bern Arrangement and recommen dations of the OECD.  The Business Development 
Council supervised LEID activities , decisions to assume losses of the LEID for insured political risks, 
etc.  In addition, the Council decided on the financi ng of other export support meas ures, such as training, 
co-financing of exhibitions and fairs, preparation of  prospects and catalogues , co-financed introduction 
of international standards and quality systems, etc.  Some Llt  9 million had been allocated for such 
purposes in 1998, and about Llt  15.9 million in 1999.  WT/ACC/SPEC/LTU/8/Rev.6 
Page 36  
 
97. The representative of Lithuania
He added that five export promotion institutions were 
functioning in Lithuania, i.e. the Lithuanian Development Agency (LDA), the Insurance of Lithuanian 
Export and Import (LEID), the Export Promotion F und, the Lithuanian Agricultural International 
Trade Agency (LAITA) and the Lithuanian Agricultural Products and Foodstuff Market Regulation Agency (LAPFMRA).  The Lithuanian Development Agency (LDA), established in accordance with 
Government Resolution No.432 of 8 May 1997, performe d a very important role in export promotion.  
The objective of the LDA was to provide compre hensive information on i nvestment opportunities, 
conditions and procedures and to promote exports  of Lithuanian goods an d demand for Lithuanian 
services.  The LDA had been established on the ba sis of two agencies, i.e. the Lithuanian Export 
Promotion Agency (established at the end of 1995) an d the Lithuanian Investme nt Agency (established 
at the end of 1993).  The LDA’s main functions were to facilitate business part nerships and assist in 
contracts with Lithuanian authoriti es and business organizations;  to analyze and provide information to 
Lithuanian exporters and service providers on foreign market conditions;  to es tablish Lithuania's trade 
representation offices abroad;  to prepare, impl ement and monitor trade development programmes to 
ensure their consistency with WTO rules;  to st udy issues affecting trade activities and formulate 
recommendations to Lithuanian author ities;  to consult State, public a nd private institutions on foreign 
trade issues;  and to provide education and traini ng to the foreign trade community in Lithuania. 
98. LEID, which was minimum 51 per cent govern ment-owned, insured bank loans related to 
production and export of goods and services.  Responding to dema nds from the lending banks, 
companies concluded insurance contracts and paid the required premium to LEID.  The Government 
had allocated Llt 27.6 million for the formation of the in itial capital, reserves, et c., and had issued State 
guarantees for insurance co ntracts amounting to Llt 50 million.  Th e Government had the right to cover 
LEID losses related to the insurance of political risk .  He stated that LEID activities were based on the 
principles of the Bern Arrangement and recommen dations of the OECD.  The Business Development 
Council supervised LEID activities, decisions to assume losses of the LEID for insured political risks, 
etc.  In addition, the Council decided on the financi ng of other export support meas ures, such as training, 
co-financing of exhibitions and fair s, preparation of prospects and ca talogues, co-financed introduction 
of international standards and quality systems, etc.  Some Llt 9 million had been allocated for such 
purposes in 1998, and about Llt 15.9 million in 1999.  
99. The purpose of the Export Promotion Fund, established in December 1997, was to accumulate 
the State budget allocations designed to finance the export promotion measures, to increase LEID’s 
(Insurance of Lithuanian Export and Import) capital or  to execute undertaken guarantee obligations of 
the State with regard to companies which concluded insurance contracts.  Th e Lithuanian Agricultural 
International Trade Agency (LAITA) had been launche d in April 1997 by the Ministry of Agriculture 
to strengthen export promotion activities in Lithuani a with the aim to assist the food and agriculture  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 37 
 
 
industry to improve the competitive position of Lithua nian produce in local and global markets.  The 
State Enterprise Lithuanian Agricultural Products and Foodstuff Market Regulation Agency 
(LAPFMRA), founded in May 1998, was responsible  for the execution of Lithuania's agricultural 
products and foodstuff market regulation and export stimulation program, for the purchase and sale of 
agricultural products and surplus foodstuff production;  etc.  Lithuania had notified LAPFMRA as a 
State trading enterprise on 17 March 1999 (document WT/ACC/LTU/31). 
100. [ The representative of Lithuania said that Lith uania would not maintain, and from the date of 
accession would not introduce, subsidies which met the definition of a prohibited subsidy within the 
meaning of Article 3 of the Agr eement on Subsidies and Countervaili ng Measures and would therefore 
not seek a transitional period for the elimination of such measures.  The Working Party took note of this 
commitment.]  
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
Industrial Policy, including Subsidies  
101. The representative of Lithuania expected that  more time would be required to restructure 
Lithuania's industrial sector.  The policy was to give pr iority to strategic restructuring, i.e. encourage the 
development of new products, entry into new market s, the creation of international companies, quality 
improvement, reducing production costs and restructuri ng of pre-privatization large-scale entities.  
Industries targeted for developmen t included food and beverages;  li ght industry;  wood processing and 
furniture;  construction materials;  machinery;  electr onics and electrical engine ering;  chemicals and oil 
processing;  and pharmaceuticals.  Potentially competitive enterprises had been identified through 
indicators such as current exports , labour productivity and size of in vestments.  The Government had 
rejected applications for direct subsidies and other forms of fina ncial support, giving more attention to 
general measures to improve the economic and legal environment.  The Government paid due attention 
to the support of scie ntific research, introd uction of innovations ,issued financial guarantees to 
enterprises receiving long -term credits from foreign banks,  thereby assisting these enterprises in  
obtaining lower interest rates.  All companies were eligible for such guarantees provided they 
presented properly prepared business plans.  Othe r support measures included credit insurance and 
export assistance measures such as the activities of the Expor t Promotion Agency, measures related to 
the implementation of national quality programs, tem porary tax exemptions (e.g. for investors and for 
small enterprises), as well as other support to small and medium sized enterprises. environmental 
protection, assistance to  newly es tablished enterprises and the promotion of their establishment.  Other 
State support measures were related to credit insu rance, promotion of small and medium sized 
enterprises and quality improvement, the impl ementation of Small and Medium Business WT/ACC/SPEC/LTU/8/Rev.6 
Page 38  
 
Development and other programs.
  Government agencies also played a role in seeking foreign 
partners for Lithuanian enterprises, and in chan neling foreign technical assistance in strategic 
planning, company restructuring or in improving  management skills to the recipients.  Local 
authorities had the right to grant direct tax deducti ons for the development of small and medium sized 
enterprises, or direct tax exemptions for limited periods, in which case the local authorities were required to compensate the State budget for the shortf all in tax revenue.  Certain subsidies were also 
provided to the State enterprises "Lietuvos Pastas" (Lithuanian Post), "Lietuvos Gelezinkeliai" 
(Lithuanian Railways) and to the State Agency for Inland Transport.  Lithuania did not provide any other assistance to the industrial sector (other th an tariff protection as laid down in the national 
customs tariff). 
 
Referring specifically to the energy sector, the representative of Lithuania said that domestic 
production of ene rgy, including nuclear energy, had covered approximately 43 -45 per  cent of 
Lithuania's needs in 1996 -1999.  The share was expected to reach about 50  per cent by 2005 with 
increasing availability of domestic petroleum products and nuclear power.  
102. The representative of Lithuania confirmed that Lithuania did not maintain subsidies, 
including export subsidies, which met the definition of a prohibited subsidy within the meaning of 
Article 3 of the Agreement on Subsidies and Count ervailing Measures, and that it would not introduce 
such prohibited subsidies in the future.  The repr esentative of Lithuania confirmed that any subsidy 
programs would be administered in line with the Agreement on Subsidies and Countervailing 
Measures and that all necessary information on program s to be notified, if such exist, would be 
provided to the Committee on Subsidies and Countervailing Measures in accordance with Article 25 of the Agreement upon entry into force of Lithuani a’s Protocol of Accession.  The Working Party 
took note of this commitment. 
Technical Barriers to Trade,Sani tary and Phytosanitary Measures
 
 Standards and certification  
103. The representative of Lithuania explained that  Lithuania was in a proc ess of transition where 
mandatory (GOST) standards esta blished under the former USSR sy stem were replaced by a new 
system of voluntary standards and mandatory techni cal regulations.  The Lithuanian Standards Board 
had performed functions relating to standardization, metrology, conformity assessment and quality 
assurance until 1 January 1998, when the Board ha d been reorganized (Government Resolution 
No.105) in three State institutions under the Mini stry of Public Administration Reforms and Local 
Authorities, i.e. the Lithuanian Standards Boar d, the State Metrology Service and the National 
Accreditation Bureau.   The Lithuanian Standards Board had membership status within various  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 39 
 
 
international and European standard ization organizations to facilita te adoption of international and 
European standards as Lit huanian standards.  The Lithuanian St andards Board had been an affiliate 
member of the European Committee for Electrot echnical Standardization (CENELEC) since 1997, an 
affiliate member of the European Committee for St andardization (CEN) since 1993, a member of the 
European Telecommunication Standards Institute ( ETSI) since 1996, a correspondent member of the 
International Organization for Standardization (ISO) since 1992, and an associated member of the 
International Electrotechnical Comm ission (IEC) since 1996.  The State Metrology Service had been a 
correspondent member of the Organization for Legal Metrology (OIML) since 1994.  The functions of 
national accreditation body were fulfilled by the Na tional Accreditation Bureau in Lithuania.  The 
Bureau was responsible for accredita tion of testing, calibration laborat ories, certification bodies for 
products, quality systems and personnel , as well as for inspection bodies.  The Bureau had been full 
member of the European cooperation for Accredit ation (EA) since June 1999.  Lithuania had 
concentrated its resources towa rd implementation of a long-term  programme for the adoption of 
international and European standard s as Lithuanian standards, cove ring approximately 800 international 
and European standards.  By July  1999, European standar ds had been adopted April 2000, adopted  
European and international standards  as Lithuanian standards in 2,142 instances representing 
28.6 percomprised 66.5 per  cent of all Lithuanian standards. and adopted European standards and 
international standards rep resented 49.6  per cent of all LithuanianAdopted European and international 
standards were expected to account for 55 per  cent of Lithuanian standards in 1999, rising to 75 -80 
per cent in 2001.  According to thedraft  Law on Standardization, which had been s ubmitted to the 
Government and Parliament consideration, adopted on 11 April 2000,  the status of the Lithuanian 
Standards Board would be had been  changed from a governmental institution to a non-profit 
association.  The Lithuanian Standards Board follo wed the principles of international and European 
standardization.  Lithuanian standards were drafte d in technical committees with the participation of 
manufacturers, consumers and representatives of St ate institutions on a voluntary and equal basis.  
The technical committees had been established according to the so-called "mirror principle" in 
relation to the technical committees  of international and European standardization organizations.  A 
national technical committee would nevertheless fo llow and take active part in the activities  of several 
corresponding technical committees of inte rnational and European organizations. 
104. A member noted that some of the legislation critical to the de velopment of Lithuania's standards 
regime was still in pr eparation and expected Lith uania to adopt all necessary  legislation to implement 
fully all obligations under the Agreement on Technical Barriers to Trade prior to the date of accession. 
105. The representative of Li thuania said thatvirtually  all work required to br ing technical regulations 
into conformity with the WTO Agreement on TBT ha d been completed.  A Law on Metrology had been 
adopted in July 1996.  Adraft  Law on Standardization, which defi ned the organizational framework for WT/ACC/SPEC/LTU/8/Rev.6 
Page 40  
 
standardization, including the ba sic principles, functiona l requirements and main  resources, had been 
approved by the Government and presented to Parl iament for adoption [expected in February/March 
2000]. adopted on 11 April 2000.   The Law on Conformity Asse ssment had been approved in 
October 1998.  The Law defined the main principles  of the conformity assessment system covering 
mandatory and voluntary sectors, and the structure of  the system, including accreditation, testing, 
certification, inspection and suppliers' declarati on.  A Law on Products' Safety had been adopted on 
1 June 1999.  The Law determined the general require ments for product safety, the basis for imposition 
of technical regulations, and the gene ral principles for the functioning of  a market surveillance system.  
Lithuania had established the TBT Enquiry Point at the Lithuanian Standards Board in November 1996.  
The Enquiry Point, inter alia, fu lfilled the function of enquiry poi nt in conformity with the WTO 
Agreement on TBT and would also provide notificati ons.  Rules governing the exchange of information 
between Ministries involved in standards issues  and the enquiry point, including the notification 
requirements, had been approved by the Government on 20 May 1999.  Lithuania had introduced 
provisions allowing foreigners to comment on techni cal regulations not consistent with international 
norms.  Information on draft standards in Lithuania was published in the official bulletin of the 
Lithuanian Standards Board.   Basic rules of procedure for technical work relating to the preparation and 
adoption of international and European standards as Lithuanian standards and the Code of Good 
Practice, as required under  Annex 3 of the TBT Agreement, had been approved on 22 February 1999.  
The representative of Lithuania provided a detailed checklist of on TBT requirements and compliance 
by Lithuania in document WT/ACC/LTU/41. 
106. Lithuania's system of conformity assessment, notably the certification activities, was based on 
normative documents prepared according to ISO/IE C guidelines, mainly ISO/IEC Guides 22 and 28, 
and the Supplier's Declaration of Conformity.  Domestic and importe d goods were treated equally.  
Lithuanian certification bodies coul d recognize certificates issued by foreign bodies in accordance with 
the relevant procedures.  Certif ication bodies had been establishe d for mandatory certification of 
electrical appliances (the Certification Centre of Electrotechnical Production in Vilnius), for 
general-purpose electronic equipment (the Stat e Medical and Electronic Equipment Centre of 
Certification "SERTIKA" in Kaunas), for constructi on materials (the State enterprise Certification 
Centre of Building Products in Vilnius), and for info rmation technology products (the State Certification 
Body "Infostruktura").  The four  certification bodies based their work on Government Resolution No. 
474 of 22 June 1992, Order No. 160/114 of 29 June 1995 of the Ministry of Industry and Trade and 
Lithuania's Standards Board, Government Resolu tion No. 593 of 12 June 1997, and Government 
Resolution No. 687 of 26 June 1997. 
107. Foreign certificates for im ported oil products needed to correspond to mandatory quality 
indicators approved by the Ministry of Economy.  Government Resolution No. 883  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 41 
 
 
(29 November 1993) On the Approval of Traffic Rules established tec hnical inspection requirements for 
imported vehicles.  All pharmaceutic al products required registration be fore being sold in Lithuania.  
Some other non-food items were subject to verifi cation requirements under Government Resolution 
No. 53/89 of 31 August 1994.  Marking regulations had been established by Order No. 42/25/107 of 
23 February 1995.  For other technical requ irements see document WT/ACC/LTU/7/Add.1. 
108. Conformity assessment proced ures were establishe d by legal acts of responsible government 
institutions.  The Law on Conformity Assessment did not contain specific guidelines for testing 
laboratories, certification bodies , inspection bodies and accreditati on bodies, but indicated that 
participants in the conformity assessment system should meet the requirements of international and 
relevant European documents and other related regul ations.  The Law permitted Lithuania to recognize 
product test reports and issue certificates of conformity  in accordance with procedures established by the 
relevant international agreements.  Lithuania ha d signed agreements on mutual recognition of test 
reports and certificates of  conformity with Poland, Slovakia, Bulg aria, Belarus, Russia and Ukraine;  
agreements with the Czech Republi c and Romania were under negotiatio n.  Cooperation agreements on 
accreditation between the corresponding institutions of  Lithuania, Latvia and Estonia had also been 
signed.  Lithuania recognized certif icates of conformity of forei gn countries after performing their 
recognition procedure by the relevant  Lithuanian certifica tion bodies.  Lithuania re cognized certificates 
for measuring instruments issued by the Internatio nal Organization for Legal Metrology (OIML).  The 
representative of Lithuania stressed that no relatio nship existed between the certification process and 
import licensing requirements. 
109. The representative of Lithuania stated that Lithuania would ensure  that its technical regulations, 
standards, certification a nd labelling requirements were  not applied to imports in  an arbitrary manner, in 
a way that discriminates between s upplier countries where the same c onditions apply, or as a disguised 
restriction on international trade.  He added that Lithuanian legal acts relating to technical measures 
applicable to trade regulated domest ically and foreign made  products uniformly, and did not give rise to 
any discrimination between producers or suppliers. 
110. The representative of Lit huania stated that, upon accession to the WTO, Lithuania would 
comply with all the provisions of the Agreement on T echnical Barriers to Trade without recourse to any 
transitional arrangements.  The Working Party took  note of this commitment. 
Sanitary and Phytosanitary Measures  
111. The representative of Lithuania said that all wo rk required to bring Lithuania's regulations into 
conformity with the Agreement on the Application of  Sanitary and Phytosanit ary Measures had been 
completed.  He added that Lithuania had renewed it s membership in the Organisation International des WT/ACC/SPEC/LTU/8/Rev.6 
Page 42  
 
Epizooties (OIE) in 1992, and joined the Codex A limentarius Commission in  1992 and the European 
and Mediterranean Plant Protecti on Organization (EPPO) in 1998.  Lithuania had ratified the 
International Plant Protection Convention (IPPC) in November 1999.  Lithuania based its SPS measures 
on international standards and guide lines established by these organi zations to the greatest extent 
possible.  For the purpose of transparency, his Go vernment had adopted a Resolution in February 1999 
which made all legal acts subject to public notice to enable the subm ission of remarks and suggestions 
by those concerned, including on draft SPS legislation.   He provided informatio n on specific Lithuanian 
requirements pertaining to seeds, fertilizers, pesticides, animal and plant health, feeds, plant breeders' 
rights, fruit and berries, food a dditives and contaminants, packag ing and labelling standards, and 
inspections of meat, dairy products, eggs and egg prod ucts.  The requirements fo r items intended to be 
imported were the following: 
 - Seeds - presentation of phytosanitary certificate issued by the State Plant Protection 
Service of the exporter country and a seed quality certificate issu ed by the responsible 
authority of the exporting country; 
 - Fertilizer - suppliers' decl aration of conformity (or qua lity certificate), and products 
needed to be identical to information stated on their label; 
 - Pesticides - product permitted to use in Lithuania and included in the national positive 
list of pesticides prior to importation (in th e sense of SPS requirements, fertilizers and 
pesticides could be evaluated only as  contaminants for quantity reasons); 
 - Plants and plant products – presentation of phytosanitary certificate issued by the State 
Plant Protection Authority of the exporter c ountry and import permit issued by the State 
Plant Protection Service of Lithuania; 
 - Plant breeders' rights - presentation of phyto sanitary certificate issued by the State Plant 
Protection Service of the exporter country; 
 - Foodstuff of vegetable origin (processed fru it, berries, vegetables, etc.) and foodstuff 
of combined origin (margarine, mayonnaise, etc.) - presentation of suppliers' declaration of conformity (according to EN 45014) of the exporter country;  sanitary 
inspection of these products provided by customs within Lithuania; 
 - Foodstuff of animal origin (meat, dair y, poultry, fish products) and foodstuff of 
combined origin with a large amount (more than 20 per cent) of components of animal origin - presentation of veterinary certificate of the exporter country;  veterinary inspection of these products provided at the border; 
 - Food additives and their mixtures - items needed to be included in the national 
register of food additives - suppliers' decl aration of conformity (specification of 
purity levels) of the exporter country;  for food additives as a component of a  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 43 
 
 
foodstuff - obligatory compliance with the food additives requirements established in 
Lithuanian Hygiene Norm HN 53-1998; 
 - Contaminants - chemical and microbiologica l contamination levels of foodstuffs not to 
exceed the maximum limits established in Lithuanian Hygiene Norms HN 54-1998 and 
HN 26-1998; 
 - Packaging - requirements laid down in Lithuanian Hygiene Norm HN 77-1998;  and 
 - Labelling - all requirements harmonized to  Codex Alimentarius provisions;  labelling 
should be in Lithuanian language. 
Further information regarding veterinary matters wa s provided to the Working Party in a note entitled 
"Veterinary Requirements of the Republic of Lithuania". 
112. The representative of Lithuania provided info rmation on Lithuania's progress in implementing 
the provisions of the WTO Agreement on Sanitary  and Phytosanitary Measures in document 
WT/ACC/LTU/22 of 14 May 1998 an d WT/ACC/LTU/22/Add.1 of 17 March 1999.  The submission 
listed the institutions responsible for application of SPS measures;  relevant legislation pertaining to foodstuffs and food safety, non-processed agricultural co mmodities and animal hea lth, and plant health;  
and outlined plans for recognizing equivalence of SPS regulations of exporting countries and 
implementation of transparency provisions.  He also provided a checklist of SPS requirements and 
compliance by Lithuania in document WT/ACC/LTU/43. 
113. Imported foodstuffs were re quired to pass through border crossing points manned to perform 
foodstuff controls.  The Ministry of Health Care ha d approved a list of foodstuffs subject to quality 
control, thus requiring phytosanitary, veterinary or  health and safety certificates on importation.  
Products included in the list are enumerated in Table 11.
10.  Lithuania required veterinary and 
phytosanitary certificates for pr ocessed foodstuffs only to ensure  that imported products fulfilled 
appropriate veterinary and phytosa nitary requirements (such as an imal health and public health 
attestations). 
114. In response to a request from a member for an explanation as to why processed foodstuffs 
required a veterinary or phytosanitary permit, as these are consumer-ready products, the representative of Lithuania said that certificates  were required for certain foodstuffs  in accordance with international 
rules as some processing methods (e.g. sm oking of meat) did not eradicate bacteria. 
115. A member inquired about the relationship betwee n foodstuff certification and import licensing.  
The representative of Lithuania replied that at presen t the Government approved a list of products and 
foodstuff subject to control on importation.  Foodstu ff subject to veterinary or phytosanitary import 
control in Lithuania (Table 12(a);
10);  veterinary certificates required  for all raw and processed products WT/ACC/SPEC/LTU/8/Rev.6 
Page 44  
 
of animal origin, and Table 12(b); 
origin (Table 11(a)), and  all unprocessed products of plant origin 
subject to phytosanitary certification (Table 11(b) ) required certification of each consignment.  The 
issuance of certificates was coordinated between the State Veterinary Service and the State Plant 
Protection Service at the Ministry of Agriculture.  For products subjec t to veterinary inspection (Tables 
10 and 11(a)) , the importer should apply for an import perm it to the State Veterinary Service stating 
details concerning the product, its origin, the exporting country and the border crossing point.  An 
import permit would be issued w ithout delay provided the epizootic situation in the exporting country 
was propitious.  A suppliers' confor mity declaration would suffice for consumer products and other 
foodstuff (all processed products of  non-animal origin) not subject to veterinary or phytosanitary 
certification.  Exporters' own declaration would suff ice for fertilizer.  Product s not specifically listed 
were not subject to certification or suppliers' de claration.  He added th at Government Resolution 
No. 1132 "On the Approval of the Order on Import of  Foodstuffs and Their Control of Harmless and 
Quality" of 8 October 1999 (which had replaced th e corresponding Order of 9 October 1997) regulated 
the system for the importation of f oodstuff.  The State Veterinary Serv ice and the Nutrition Centre in the 
Ministry of Health Care had prepar ed a register of foodstuff importer s, which had entered into force on 
1 July 1998.  The register improved the surve illance and control of importers and guaranteed 
importation of sa fe products only. 
116. A member pointed out that Article 5 of the WTO Agreement on SPS requi red Lithuania to carry 
out risk assessment.  A member expected Lithuani a to establish its SPS enqui ry point and adopt all 
necessary legislation to implement fully all obligations under the Agreement on SPS by the date of 
accession to the WTO. 
117. The representative of Lithuania replied that Lithuania’s legal a nd institutional structure had been 
adjusted to comply with the requirements of WTO Agreement on SPS.  The la st piece of legislation - the 
Law on Food - was currently before Parliament. Law on Food had been approved on 4 April 2000.   He 
added that a system of risk assessment for food ha d been introduced in several steps during the period 
1994 -1999 1994-2000  with the approval of five six major laws - the Law on Health System, the Law 
Products Safety, and the Law on Food,  the Law on Health Care Institutions, the Law on Phytosanitary 
and the Law (with its Amendments) on Veterinary Activities.  The laws gave responsibility for the 
implementation of the risk assessment mechanism to the National Nutrition Center at the Ministry of 
Health, the State Hygiene Inspectorat e, the State Veterinary Service and to the State Plant Protection 
Service.  The Law on Products Safety determined the general requirements fo r products safety, the 
basis for the imposition of SPS regulations, and the general principles for the operation of a market 
surveillance system.  Further supplementing prov isions on risk assessment based on the SPS 
Agreement had been approved by Parliament  on 7 October 1999 with the Amendment and 
Supplement to the Law on Veterinary Activities.  The Law on Phytosanitary, approved on 16  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 45 
 
 
December 1999, established general compulsory phyt osanitary requirements consistent with the SPS 
Agreement, the basis of phytosanitary control for the physical and legal entities, and measures for the 
prevention of importation and dissemination of ha rmful organisms.  The Law on which had been 
submitted to Parliament fo r approval, would finalize Food finalized  the mechanism for risk assessment 
of food.  This step would complete Lithuania’s With this step, Lithuania had completed the 
harmonization of its  SPS legislation and bring it fully in brought it into full  compliance with WTO 
requirements.  
118. As for transparency, Lithuania published promptly all adopted sanitary and phytosanitary 
regulations in the Official Gazette.  Lithuania had established the SPS Enquiry point, which would 
also carry out the notifications of the Agreement, at  the Ministry of Agriculture.  Three institutions – 
the National Nutrition Center at the Ministry of Health, the State Plant Protection Service and the 
State Veterinary Service – would provide inform ation to the SPS Enquiry Point for distribution 
according to the requirements of the Agreement.  The SPS Enquiry Point would be responsible for 
responding to all relevant questions of WTO me mbers and supply appropria te documentation on (i) 
any proposed or adopted SPS regulation;  (ii) procedures for determination of risk and the 
corresponding level of SPS protection;  and (iii) L ithuanian participation and the nature of its 
commitments arising from international and regiona l sanitary and phytosanitary organizations and 
systems, and bilateral or multilateral agreements  and arrangements within the scope of the SPS 
Agreement, including the texts of such agreements and arrangements. 
119. The representative of Lithua nia stated that, upon accession to the WTO, Lithuania would apply 
all its sanitary and phytosanitary requirements consistently with the requirements of the WTO, including 
the Agreements on the Application of Sanitary and Phytosanitary Measures and Import Licensing 
Procedures, without recourse to any transitional ar rangements.  The Working Party took note of this 
commitment. 
Trade-Related Investment Measures  
120. The representative of Lithuania said that his Government had re viewed carefully the provisions 
of the WTO Agreement on Trade-Related Investment  Measures (TRIMs), including its Annex and had 
concluded that Lithuania did not ma intain any measures inconsistent with the TRIMs Agreement.  His 
Government applied the principle of  national treatment and did not reso rt to performance requirements 
which could affect trade.  Lithuania was ready to implement fully the provisions of the WTO TRIMs Agreement upon accession without ex ception or transitional periods.  
121. The representative of Lithuani a confirmed that Lithuania would not invoke the provisions of the 
TRIMs Agreement that provide for the progressive elim ination of measures inconsistent with the TRIMs WT/ACC/SPEC/LTU/8/Rev.6 
Page 46  
 
Agreement within a fixed period of time as it di d not maintain any such measures and would not 
introduce any such measures in the future.  Th e Working Party took note of this commitment. 
State-Trading Entities
 
122. The representative of Lithuania said that the Law on Trade, adopted in January 1995, authorized 
the establishment of State monopolies in any sector in emergency situ ations (war, natu ral calamities, 
etc.) and to protect health and safety.  He considered  such measures consistent with the provisions of the 
GATT 1994.  Exclusive rights existed for State enterprise s, or special enterprises in which the State held 
all or the majority of the shares, regarding trade in radioactive and nuclear material and waste.  He added that the joint-stock company "Lietuvos energija" operated as a natural m onopoly in the production, 
input, transmission and distribution of energy.  Ho wever, on 8 April 1997, the Seimas had approved the 
reorganization of "Lietuvos energija" into 16 thermal supplier companies. 
123. A member understood that Lithuania used licenc es to allow commerce to  a certain point, and 
stated that Lithuania should no tify firms under Article XVII of th e GATT 1994 in areas where business 
licences were rationed arbitr arily or acted as quantitative restrictio ns.  Current programmes were clearly 
WTO-inconsistent, whether or not th ey qualified under Articl e XVII.  In particular, Lithuania's system 
of activity licensing appeared to restrict trade in alcoholic beverages in a manner conflicting with the 
provisions of Article XI and Ar ticle XVII of the GATT 1994.  The Government seemed to play a 
controlling role in the selection a nd limitation of firms engaging in trade in these products, in effect 
creating State-trading enterp rises.  A distribution monopoly maintain ed by the State could also distort 
import prices.  It was noted that the compan y "Lietuviškas Midus" he ld monopoly rights on the 
production of high-alcohol be verage and even if "Lietuviskas Mi dus" was notified as a State trading 
enterprise, an import ban would sti ll be problematic vis-à- vis GATT Articles III and XI.  Lithuania was 
asked to provide the criteria upon which the licens ing system for alcoholic beverages was based and 
explain how Lithuania's restrictive import sy stem could be consiste nt with WTO rules. 
124. In reply, the representative of Lithuania sa id that the Law on Amendm ents and Supplements of 
the Law on Enterprises of 25 Sept ember 1997 stipulated that two activ ities - the production of products 
with ethyl alcoholic strength exceeding 22 per cent, an d the printing of money, coins and postage stamps 
- could only be undertaken by enterprises owned by th e State or munici palities, or special enterprises 
licensed to do so.  Although the Law on Trade had established the legal basis for introducing a State 
monopoly on alcohol products in cases of force majeure  (war, famine and natura l disasters), the present 
situation did not qualify as force majeure.   Instead, his Government had established a State Tobacco and 
Alcohol Control Agency on 12 July 1996 in accordance with the Law on Health System and the Law on 
Alcohol Control.  The Agency did not operate a production monopoly;  its main functions were to  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 47 
 
 
formulate and implement St ate policy in cooperation with Ministri es and other governmental institutions 
with a view to discouraging cons umption and reducing its harmful effects on the population.  The 
Agency itself did not engage in production or trade, but performed various trade-related administrative 
and monitoring tasks, including the issuance of acti vity licences, monitoring of adherence to legal 
requirements, establishment of additional marking procedures fo r alcoholic beverages, etc. 
125. The representative of Lithuania reassured the Working Party that the State did not maintain 
any form of distribution monopoly with respect to alcohol, nor did it play a "controlling role".  As far 
as the number of activity licenses granted for trade in  alcoholic beverages was concerned, the Law on 
Amendment and Supplement to the Law on Alcohol C ontrol of 8 April 1997 had (i) eliminated all 
restrictions on the number of activity licenses to im port alcoholic beverages;  and (ii) eliminated an 
earlier requirement which had restricted the choice of  importers' foreign partners to companies listed 
in the bulletins of the Association of Manufacturer s of Alcoholic Beverages.   H e  r e c a l l e d  t h a t  
Government Resolution No.601 o f 18 May 1999 (enactment postponed until 1  April  2000) would 
complete 366 of 31 March 2000 had completed  the alignment of the rules governing trade in alcohol 
with the requirements of GATT 1994 by equalising the stamp taxes on such licensing for both the 
importation and the wholesale of alcohol and alcoholic beverages.  [A member did not agree that 
Lithuania had resolved all problems of  WTO-inconsistency in this area.]  
126. Concerning the company "Lietuviškas Midus", the representative of Lithuania confirmed this 
company did indeed have exclusive rights.  Lithuania had submitted a notification (document 
WT/ACC/LTU/35 of 4 June 1999) on the company's exclusive right to manufacture products with 
ethyl alcohol strength exceeding 22 per cent and on its exclusive right to produce beverages with high 
alcohol content.  "Lietuviškas Midus" was a coope rative consumers' enterprise producing mead in 
accordance with patented ancient recipes which L ithuania considered to be part of its national 
heritage.  Thus, due to the fact that the enterpri se followed ancient traditions of manufacture and was 
the only enterprise in Lithuania which manufactured national beverages, the Government had granted 
"Lietuviškas Midus" the right to manufacture one tr aditional alcoholic beverage, and this until the 
year 2001.  The State did not provide the company with privileges or subsidies, and the company had 
no obligations towards the State.  The company could import inputs for the production of mead 
without restrictions.  
127. Addressing the specific concer ns raised about the import ban on mead, the representative of 
Lithuania confirmed that this ban was no longer in place.  The La w on Alcohol Control of 10 December 
1998 10 December 1998  had removed fully the earlier import ba n on mead and other alcoholic beverages 
with an alcohol content of more than50  per cent.  This Law had enteredi nto force on 30 December 1998.  
Finally, concerning the company "Lietuviskas Midu s", he confirmed this company did indeed have WT/ACC/SPEC/LTU/8/Rev.6 
Page 48  
 
exclusive rights.  Lithuania had subm
itted a notification to the WTO on the company's exclusive right to 
manufacture products with ethyl alcohol strength exceeding 22  per cent and on its exclusive right to 
produce beverages with high al cohol content, as well as a notification on the operation  of the Lithuanian 
Agricultural Products and Foodstuff Market Regu lation Agency (WT/ACC/LTU/35).  "Lietuviskas 
Midus" was a cooperative c onsumers' enterprise producing mead in  accordance with patented ancient 
recipes which Lithuania considered to be part o f its national heritage.  Thus, due to the fact that the 
enterprise followed ancient traditions of manufactu re and was the only enterprise in Lithuania which 
manufactured national beverages, the Government had granted "Lie tuviškas Midus" the right to 
manuf acture one traditional alcoholic be verage, and this until the year 2001.  The State did not provide 
the company with privileges or s ubsidies, and thecompany had no oblig ations towards the State.  The 
company could import inputs for the production of mead w ithout restrictions.  He recalled that an 
amendment to the Law on Alcohol Control of 10  December 1998 had also removed the ban on 
importation of mead and ot her alcoholic beverages with  alcohol content exceeding  50 per cent.  Having 
taken these steps, the representativ e of Lithuania considered that Li thuania had thus brought its alcohol 
regime in general, and the regi me specific to the production of mead, into conformity with the 
GATT 1994. 
128. Lithuania had also notified the Lithuani an Agricultural Products and Foodstuff Market 
Regulation Agency (LAPFMRA) as State trading enterprise (document WT/ACC/LTU/31 of 
17 March 1999).  The enterprise had been founded  in May 1998, and was responsible for the 
execution of Lithuania's agricultural products and foodstuff market regulation and export stimulation 
program, and for the purchase and sale of agricu ltural products and surp lus foodstuff production.  
129. Referring to arrangements in the sugar pr ocessing sector regarding an exemption from 
provisions in the Law on Competition governing domin ant firms, and the distribution of tariff-rate 
quotas, some members noted that this would appear  to be a special right within the meaning of 
Article XVII.  Moreover, if a refine rs association had any rôle in im port policy, or pr otected access to 
sugar imports on a preferential ba sis, this should be indicated by Lithuania, and justified under 
appropriate WTO agreements an d provisions, e.g. GATT, the Agreement on Import Licensing 
Procedures and the Agreement on Agriculture.  [A member considered the co mmitment paragraph had 
no meaning if Lithuania and the working part y did not agree on how Article XVII and the 
Understanding were applied and what they would mean for Lithuania's trade.] 
130. The representative of Lithuani a replied that his Government ha d not approved any special rights 
for sugar producers.  The sugar manufacturers' association ha d been exempt from the Law on 
Competition under previous legislation, but these pr ovisions, as well as the minimum import price and  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 49 
 
 
tariff quota arrangements, had been eliminated in accordance with the Amendment of the Law on Sugar 
of 8 July 1999. 
131. The representative of Lithuani a stated that his Government ha d identified the following entities 
as State trading companies:  special State enterprises "Stumbras", "Vilniaus degtine", "Anyksciu vynas", 
and "Alita";  the closed-stock company "Lietuviškas  Midus" – all of them produ cing alcoholic beverages 
with strength greater more than 22 per cent - and the Lithuanian Agricultural Products and Foodstuff 
Market Regulation Agency (LAPFMRA).  His Government had identified the trading activities of the 
entities listed above  as subject to the provisions of Article XVII of the GATT 1994, and was prepared to 
notify these firms as State tradi ng enterprises within the meani ng of Article XV II upon accession.  
132. The representative of Lithua nia confirmed that his Governme nt would apply its laws and 
regulations governing the trading ac tivities of State-owned enterprises and other enterprises with special 
or exclusive privileges and would otherwise act in  full conformity with the provisions of the WTO 
Agreement, in particular Articl e XVII of the GATT 1994 and the Un derstanding on that Article and 
Article VIII of the GATS, and Article III and XI of  the GATT 1994.  The Working Party took note of 
this commitment. WT/ACC/SPEC/LTU/8/Rev.6 
Page 50  
 
Free Zones, Special Economic Areas
 
133. The representative of Lithua nia said that a Law on Free Econo mic Zones had been adopted in 
June 1995.  Each zone would be esta blished by separate la w.  Certain activities would be prohibited in 
free zones, including production, storage and sale of weapons, ammunition, explosives, dangerous and 
radioactive materials, narcotics a nd poisonous substances;  manufacture of spirits, secu rities, money and 
postage stamps;  radio an d television broadcasting;  hospitals;  gambling houses;  and organization of 
lotteries.  Licences would be required to carry out  activities subject to authorization (see "Trading 
Rights") within Lithuania.  Enterprises operating in  a free zone would be exempt from customs duties, 
excise taxes and VAT, but would be subject to profit tax, payroll taxe s (including social insurance), tax 
on land rent, stamp tax,  taxes on natural resources and po llution tax (amendment of Law on Free 
Economic Zones of 2 April 1996).  An enterprise established in the zone would benefit from an 
80 per cent profit (income) tax reduction from the day of its registration for the first five years and a 
50 per cent profit (income) ta x reduction for the subsequent five years.   If a foreign investor acquired at 
least 30 per cent of the authorized (ownership) capita l of an enterprise regist ered and operating in the 
zone, and invested not less than US$1 million of ca pital of foreign origin, the enterprise would be 
exempt from profit (income) tax for 5 years from the day of its registration.  The enterprise would 
benefit from a 50 per cent profit (income) ta x reduction for the subsequent 10 years. 
134. Thus far, Parliament had adopt ed separate laws for the establishment of free economic zones in 
three cities - Siauliai, Kl aipeda and Kaunas.  In this connection,  the Government had organized tenders 
to select the company or group of companies to gover n the zone, and a subseque nt tender to determine 
the companies operating in the zone.  Both foreign and domestic companies coul d participate in these 
tenders, provided they prepared an  entrepreneurship project, includi ng estimates of pr oposed investment 
in the infrastructure of the zone.  International te nders had already taken plac e for the preparation of 
business plans, statute of the zo nes and choice of establishing groups for the Kaunas, Siauliai and 
Klaipeda free economic zones.  The Kaunas, Siauliai and Klaipeda free economic zones were expected 
to start operating in the course of 2000.  Companies operating in the zone would need to register as 
enterprises in accordance with Lith uanian legislation and the registra tion should be duly recorded by the 
governing company of the zone.  Companies were not re quired to export part or all of their output to 
gain access to Lithuanian free zone s.  The purpose of the free economi c zones was to attract investment, 
not to introduce requirements to export.  Goods brou ght into the customs territory of Lithuania from a 
free economic zone would be subject to all laws a nd other legal acts regulat ing the importation of goods 
from abroad, notably the application of import du ties and taxes, as well as any prohibitions or 
restrictions of economic character.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 51 
 
 
135. The representative of Lithuani a confirmed that any free zones or free economic zones would be 
fully subject to the coverage of the commitments taken in the Protocol of Accession, and that Lithuania 
would ensure enforcement of its WTO obligations in thos e zones, including those commitments derived 
from the TRIPS Agreement.  He al so confirmed that, when goods produc ed or imported into the zones 
under the special tax and tariff regime  existing in these areas enter into  the rest of Lithuania, normal 
customs formalities, tariffs and taxes would be applied.  The Working Party took note of this 
commitment. 
Government Procurement  
136. The representative of Lithuania said that a new Law on Public (Government) Procurement, 
consistent with WTO requi rements, had been adopted on 3 June 19 99.  The Law had entered into force 
on 1 October 1999, and replaced the previous Law of 13 August 1996.  The new Law aimed at ensuring 
open and transparent public procuremen t procedures, equality of particip ation for suppliers (domestic or 
foreign), effective competition, and more effective use of State funds.  Article 1.6 of The Law allowed the Government to give preference  to goods, services and works (i n connection with construction and 
renovation) produced, effected or pr ovided by enterprises, includi ng foreign-owned, registered in 
Lithuania, when this supply was important to the State for economic or social reasons.  However, such a 
decision would be passed in compliance with Lith uania's obligations under in ternational agreements.  
The Government Procurement Agency had been es tablished in June 1997.  The Agency prepared 
regulations related to the implem entation of the Law on Public Procurement;  announced tenders;  
coordinated Ministries' activities re lated to procurement;  i nvestigated complaints by suppliers;  etc.  The 
Government of Lithuania had been granted obse rver status in the Committee on Government 
Procurement in June 1998. 
137. The representative of Lithua nia confirmed that Lithuania would initiate negotiations for 
membership in the Agreement on Government Procurement by tabling an entity offer within three 
months after the accession date, at the latest.  He al so confirmed that if the results of the negotiations 
were satisfactory to Lithuania and other members of the Agreement, negotiations would be completed 
[
in the course of 2000]. [2001][2002].   The Working Party took note of these commitments. 
Transit  
138. The representative of Lithuani a said that Lithuania required su bmission of a security or cash 
deposit which would normally be equal to the sum of  import duties and taxes levied on imports.  The 
amount considered sufficient could be  set at a higher level if the cust oms value or tariff classification of 
the goods in transit could not be  determined with certainty. WT/ACC/SPEC/LTU/8/Rev.6 
Page 52  
 
139. The representative of Lithuania added that the Prime Ministers of the Ba ltic States had signed a 
Resolution "On Via Baltica" on 13 Fe bruary 1995, seeking to create a Baltic Transit System which 
would facilitate and simplify transit formalities for cargo traffic between the Baltic States.  The system 
would be based on, and could pave the way for, future accession to the EC-EFTA SAD and Common 
Transit Conventions (1987).  An Agreement on the Common Transit Procedure of the Baltic States had 
been signed on 10 July 1998, and had entered into force upon ratification of Pa rliaments of the three 
Baltic States on 1 June 1999. 
140. The representative of Lithuani a confirmed that Lithuania would conform to the relevant WTO 
provisions, including Article V of the GATT 1994.  Th e Working Party took note of this commitment. 
Agricultural Policies
 
[141. Members of the Working Party asked Lithuania to outline the main direction of its agricultural 
policies.  Specific questions were raised with re spect to customs duties on agricultural products, the 
enforcement of recommended purchase prices on some commodities, direct  and indirect support 
measures, export subsidies, and measures in the su gar sector.  Lithuania was requested to provide 
information on domestic support and export subsidie s in agriculture in the format of document 
WT/ACC/4.  A member noted that Lithuania's do mestic support and export subsidy programmes were 
of recent date and wondered why Lithuania had implemented programme s which could be in contrast 
with WTO provisions after decidi ng to join the organization. 
142. The representative of Lithua nia noted that domestic suppor t and export subsidy programmes 
had been in place since 1995.  He did not consider such programmes incompatible with the provisions of 
the WTO Agreement on Agriculture.  He added that agriculture was of exceptional economic and social significance to Lithuania.  About  one third of Lithuania's populati on resided in rural areas and the 
production of primary agricultural co mmodities provided work for 21.7 per cent of the total employed 
workforce in Lithuania.  Milk production was one of the most important economic activities in 
Lithuania.  However, agricultural production was ha mpered by small-scale, inefficient farming and 
marketing infrastructure.  Domestic prices for mo st agricultural commodities were below the world 
market level, but prices for final products could so metimes be equal to, or higher than, world market 
prices.  The Government aimed at creating a competitive agricultural sector and a viable rural economy 
while minimizing the negative social and economic c onsequences during the period of transition.  The 
average weighted MFN tariff on major food products (milk, dairy products, butte r, eggs, sausages and 
sugar) was 39.5 per cent. 
143. Some members were particularly concerned about  subsidies granted in the form of purchases of 
agricultural production at "recomme nded" prices.  The representativ e of Lithuania explained that  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 53 
 
 
farmers were supporte d through the mechanism of minimum (recommended) purc hase prices for wheat, 
flax, rapeseed, protein feed crops and milk.  The product coverage of the minimum price programme 
could be expanded in extreme situ ations. Prices were determined by average production costs in 
Lithuania and the market situation in neighbouring countries.  A subsidy element was added to the 
minimum prices within fixed purchasing quotas for fl ax, rapeseed and protein feed crops.  Subsidies 
were channelled to farmers through the processors to reduce paperwork.  Subsidies were granted 
through the Rural Support Fund.  Types of assistance also  included soft credits and preferential loans (at 
5 per cent annual interest) for farmers, support to tr ade intermediaries and serv ices providers, rebates on 
agricultural machinery, suppor t for cooperative efforts among farmers, ecologic farming and 
compensation for accidents and calamities.  The Stat e also offered indirect support by financing land 
reclamation works, liming of soil, construction of roads and other infrastruc ture, animal breeding and 
agricultural research and training.  Tax concessions to the sector co nsisted of exemption from corporate 
profit tax and tax holidays on reclai med land.  The Government also en couraged diversification in rural 
areas and afforestation. 
144. Automatic import licensing had been intr oduced on 1 November 1998 for the main 
agricultural products.  The principal purpose of the licensing system was to monitor imports of 
sensitive products to allow improved prediction of import trends.  In his view, the licensing 
procedures were not administered in a manne r restricting imports, and corresponded to the 
requirements of Article 2 of Agreement on Import Licensing Procedures.  Import licenses were issued 
immediately upon receipt of a completed application - including copies of the certificate of 
registration, the importer's certificate and the contract  with the foreign commercial entity - or within a 
maximum of 10 days. 
145. In 1997, the Government had decided to channel all fiscal resources for the National 
Agricultural Development Program me and the Agriculture Support Fund into a Rural Support Fund to 
improve the efficiency and administration of State s upport to the agricultural sector.  The Ministry of 
Agriculture  had established the Rural Support Fund.  The main purpose of the Fund was to create viable 
farms which would guarantee employment and inco me for farmers.  The Rural Support Fund would 
facilitate a gradual move from price subsidies to ma intaining producer income through the application of 
price support and other economic measures on the main  agricultural products.  The Fund would also 
finance investment programmes.  Some of the programmes financed from the fund were:  the 
establishment of farmer and cooperative societies;   agro-services;  new technologies;  livestock 
breeding;  ecological (environmentally-friendly) farming;  structural adjustment of marginally productive land;  and the development of quality systems for agricultural products. WT/ACC/SPEC/LTU/8/Rev.6 
Page 54  
 
146. A member noted that Lithuani a subsidized certain agricultural exports and requested Lithuania 
to bind its export subsidies at zero and use other, less distortive, forms of agricultural support.  The 
representative of Lithuania explai ned that export subsidies were provided for storage of surplus 
production and improvement of marketing conditions.  In 1995, export subsidies had been provided for 
beef, pork, pigs, butter, ch eese, grain, flour, condensed milk a nd milk powder at a budget cost of US$9.8 
million.  Lithuania had subsidized  exports of beef, butter, condense d milk, milk powder, cheese, pork, 
grain and flour at a budget cost of US$8 million in 1996;  beef, butter, condensed milk, milk powder, 
cheese, pork, grain, vegetable oil, meat preserves and flour at a budget cost of US$14.8 million in 1997;  
beef, butter, condensed milk, milk powder, cheese, casein and other milk prot ein products, vegetable oil 
and preserved meat at a budget cost of US$12 million in 1998;  and beef, butter,  condensed milk, milk 
powder, cheese, casein and other milk protein pr oducts, and vegetable oil at a budget cost of 
US$14 million in 1999.  Lithuania expected to continue applying such subsidies in  the future, especially 
in extreme market situations.  Export subsidies were  not administered as a re gular programme, but were 
targeted at a specific, limited market segment both in terms of product coverage and geographical 
location.  The product list included dairy and meat products which were exported when surplus 
quantities accumulated in the domestic market, and th ese surpluses could not be absorbed domestically 
due to rising imports and declining purchasing power  in Lithuania.  The subsidized exports were 
destined for the Russian market. 
147. The representative of Lithuania stressed that, as  with the economy as a whole, Lithuania's food 
and agriculture sector was facing difficult adjustme nt to new market-oriente d conditions.  Agriculture 
was still in the process of recovery, and productivity  in the sector, including the food industry, had not 
reached its potential level due to inflation, distortions in producti on and prices, and a disruption in 
relations - and resulting competition wi th Lithuania's main trading partners - in the former Soviet Union.  
Growth and development within the sector was restra ined by insecurity concerning farm and land user 
rights, poor infrastructure, and lack of proper di stribution of inputs and output.  In addition to 
fragmented farms and insufficient competition, farmers' incomes were squeezed by a negative trade balance and lack of access to credit.  Land reform, in  particular the process of  restitution, privatization 
and the development of clear-cut ownership rights had not proceeded as quickly as hoped.  Lithuania 
was revising its agricultural policies and had developed a new system fo r domestic support to agriculture 
(outlined in paragraphs
 [141 to 144]). paragraphs [143 to 146]).  
148. Some members asked specific questions regard ing measures affecting th e sugar sector, notably 
the possible introduction of minimum import prices a nd the opening of tariff-r ate quotas for domestic 
processors.  Lithuania was reminded that Arti cle VII of the GATT 1994 and the WTO Agreement on 
Agriculture prohibited the use of reference prices.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 55 
 
 
149. The representative of Lithuania said that raw sugar (HS code 1701.11 -1702.12) 1701.11-
1701.12)  was protected by tariffs of 35 per cent  ad valorem  (minimum  Litas  0.75 per kg), sugar 
(HS code 1701.91 -1701.99) by tariffs of 87  per cent,(minimum Litas 1.36 per kg);  sugar (HS code 
1701.91.00.0) by a tariff of 87 per cent (minimum Litas 1.76 per kg) ;  sugar (HS code 1701.99) by 
tariffs of 87 per cent (m inimum Litas 1.68 per kg);  other sugar products (HS codes 1702.30, 1702.40, 
1702.90) by tariffs of 87 per cent, and confectionery ma de of sugar  by tariffs of 25 per cent (HS code 
1704.10.11) and 40 per cent (1704.90.51, 1704.90.61-1704. 90.99).  Processors were provided seasonal 
soft credits for purchases of sugar beet.  Excise  taxes on sugar and products containing more than 
20 per cent sugar had been introduced on 1 Novemb er 1998;  the tax revenue was earmarked for sugar 
beet farmers to compensate for reduc tions in domestic purchase prices.  Imports of sugar could also take 
place under tariff-rate quotas, with no prior need to exhaust reserves of domestic sugar.  A previous 
requirement to this effect had been  abolished in accordance with the Amendment to the Law on Sugar of 
8 July 1999.  The Amendment had also eliminated th e exemption for sugar producers from provisions of 
the Law on Competition, and the minimum import  prices on raw sugar (effective 1 April 2000). 
150. Lithuania's commitments on agricultural tari ffs, on domestic support and export subsidies for 
agricultural products are in the Schedule of Co ncessions and Commitments on Goods annexed to 
Lithuania's Protocol of Accession to the WTO.] 
[to be completed] 
Trade in Civil Aircraft  
151. The representative of Lithuani a said that Lithuania had implemented the Agreement on Trade in 
Civil Aircraft without exce ptions from 10 January 2000. 
152. The representative of Lithua nia confirmed that Li thuania would become a signatory to the 
Agreement on Trade in Civil Aircraft upon accession to the WTO.  The Working Party took note of this 
commitment. 
Trade-Related Intellectual Property Regime  
153. Some members of the Working Party asked Lit huania to describe its system of protection of 
intellectual property in the light of the WTO Ag reement on Trade-Related Aspects of Intellectual 
Property Rights (TRIPS) and indicate  areas which would be subject to new or revised legislation.  A 
member noted that Lithuania's intellectual property rights regime was still being developed and that the 
current regime did not meet all th e requirements of the WTO, and reque sted Lithuania to accelerate its WT/ACC/SPEC/LTU/8/Rev.6 
Page 56  
 
legislative process in order to ensure full implem entation of the TRIPS Agreement at the time of 
accession to the WTO.  
154. Lithuania provided a note on TRIPS to th e Working Party in document WT/ACC/LTU/7 
(Annex I), a note on progress in implem enting the TRIPS Agreement in document 
WT/ACC/SPEC/LTU/10, and a checklist on implementation of the TRIPS Agreement in document WT/ACC/LTU/42.  The status of Lithuanian legi slation and the corresponding WTO requirements, and 
steps taken to address obligations under th e TRIPS Agreement are presented in Table 13.
12.  I n  
response to specific questions, the representative of Lithuania said th at national legislation  - including 
laws on copyright and related rights , patents, industrial design, trad emarks and service marks, layout-
designs (topographies) of integrated circuits, the Law on Competition and Competition,  the Criminal 
Code and the Code of Criminal Procedure - corresponded to the basic provisions of the TRIPS 
Agreement.  Lithuania's legislation on intellectual property contained no exceptions to the principle of 
national or MFN treatment.  Lithuania did not use the possibilities provided in Article 6 of the Berne 
Convention and maintained no except ional measures as provided for under Article 4(d) of the TRIPS 
Agreement. 
155. Lithuania had joined the World Intellectual  Property Organization (WIPO) in 1992 and the 
Paris Convention in 1994.  On 17 September 1996, the Se imas (Parliament of Lit huania) had ratified the 
Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of Registration of Marks of 15 June 1957, which had en tered into force in Lithuania on 22 February 1997, 
and on 29 April 1997 the Seimas had ratified the Protocol Relating to the Madrid Agreement 
Concerning the International Registration of Mark s, entering into force on 15 November 1997.  In  
November 1997, the Seimas had ratified the Tradem ark Law Treaty (TLT), which had entered into 
force on 27 April 1998, and the Budapest Treaty on the International Recognition of the Deposit of 
Micro-organisms for the Purposes of the Patent Procedure (1997, modified in 1980), which had 
entered into force on 9 May 1998.  In the area of  copyright and related rights, Lithuania had acceded 
to the Berne Convention for the Protection of Lite rary and Artistic Works (Paris Act, 1971) in 1994 
and had ratified the Convention in 1996.  Lit huania had ratified the Rome Convention for the 
Protection of Performers, Producers of Phonograms and Broadcasting Organizations at the end of 
1998 (which had entered into force on 22 July 1999), and the Geneva Convention for the Protection of 
Producers of Phonograms against Unauthorized Duplication of their Programs in 1999 (the Geneva 
Convention had entered into force on 27 January 2000) .  Lithuania had also concluded international 
agreements on intellectual propert y with Denmark, Norway, Switzerland, the United Stated and the 
European Patent Organization.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 57 
 
 
156. Parliament had adopted a Law on Copyright and Related Rights on 18 May 1999.  The Law 
corresponded to the regulations of international conventions on copyright and neighbouring rights and 
the requirements of the TRIPS Agre ement, and included a system of  collective administration  and 
protection of copyright an d related rights.  The Association of Performers and Producers of Phonograms 
had been established;  authors, artists and creators had founded th e Lithuanian Copyright Protection 
Association (LATGAA) which was concluding agreements with si milar organizations in other 
countries.  Broadcasting organiza tions maintained copyright on radio and television programmes 
according to Article 47 of the Law.  The Law provided rental rights for cinematographic works, computer programmes and sound recordings.  In his view, the protection of the rights of performers, 
phonogram producers and broadcasting organizations corresponded fully to the requirements of 
Article 14 of the TRIPS Agreement. 
157. Minor amendments to the Law on Trademarks and Service Marks and
Trademarks, the Law on 
Industrial Design to adjust to requirements of the TRIPS Agreement,  would be enacted in the course of 
2000.  Amendments to the Law on Industrial Design had already been adopted (in 2000).  Lithuania 
considered the exceptions in its law to the rights co nferred by a trademark to be in compliance with 
Article 17 of the TRIPS Agreement.  Geographical indications were in part protected under the new 
Law on Competition.  The provisions complied, in his view, with the requirements of Article 22 of the 
TRIPS Agreement. 
158. The representative of Lithuani a said that the Law on Patents Patent Law  appeared to require 
amendments, to be introduced in the first half course  of 2000, to incorporate the provisions of the TRIPS 
Agreement and the Paris Convention re garding compulsory licensing of patented inventions.  Disputes 
regarding working or non-working of a patent could be settled in Court.  Generally, importation of a 
patented product should be considered equivalent to the use of a patent. 
159. The representative of Lithuania said that the Ministries and institutions involved in the 
development of intellectual propert y rights legislation were accelera ting their work.  On 16 June 1998, 
Parliament had adopted a Law on the Legal Protection of Topographi es of Semiconductor Products, 
conforming with Articles 35 to 38 of the TRIPS Agreement.  Th e Law had entered into force on 
1 December 1998.  The Law on Legal Protection of Computer Programs  and Data Bases (subsequently 
incorporated in the Law on Copyright and Related Rights) and the Law on Plant Variety Protection and 
Seed Growing had been adopted in 1996.  The latter  Law assured the protecti on of all plant varieties 
registered in Lithuania and guarant eed the rights of variety owners.  Lithuania was not yet a member of 
the International Plant Variety Protection Organiza tion (UPOV), but would join following the adoption 
of appropriate amendments to the Law on Plant Variety Protection and Seed Growing. WT/ACC/SPEC/LTU/8/Rev.6 
Page 58  
 
160. Intellectual property rights were enforced  by civil action, unles s the infringement was 
considered a criminal violation.  Procedures were laid down in the Civil Code and the Code of Civil 
Process of the Republic of Lithuania.  The Laws on Trademarks, Patents, Topographies of 
Semiconductor Products, and Industria l Design contained specific provi sions regarding owners' rights to 
stop infringements and claims for compensation;  reme dies against violations of copyright and related 
rights were provided under the Civil Code, the Crim inal Code and the Code of Administrative Law 
Infringements.  Lithuania was working to improve its  system of administrative, civil and criminal 
remedies for infringements of all types of intellectual A Law on Amendment and Supplement to the 
Code of Administrative Infringements had been pa ssed in February 1998. property, and would amend 
the Criminal Code.  With due regard to this fact, the Law on Amendment and Supplement to the  The 
special Amendments and S upplements to the Criminal Code and the Code of Criminal Procedure had 
also been adopted.  They ensured implementation and effective enforcement of the Law on Copyright 
and Related Rights and the other inte llectual property laws.  Lithua nia had improved its system of 
administrative, civil and criminal remedies fo r infringements of all types of intellectual property.  The 
Law on Copyright and Related Rights included a se parate Article on provision al measures.  Border 
enforcement of copyright and other intellectual pr operty would be strengthe ned under a new Law on the 
Protection of Intellectual Propert y for Imported and Exported Goods, to be introduced in 2000.  A 
special unit responsible for the protection of intell ectual property rights had been established in the 
Department of Tax Police (Order No. 238 of 6 J une 1998 of the Ministry of Interior Affairs). 
161. The representative of Lithuani a confirmed that his Government would fully apply the provisions 
of the Agreement on Trade-Related As pects of Intellectual Property Ri ghts (TRIPS) by the date of its 
accession to the WTO without recour se to a transitional period.  The Working Party took note of this 
commitment. 
Policies Affecting Trade in Services  
162. The representative of Lithua nia submitted to the Working Party a separate Memorandum on the 
services regime (WT/ACC/LTU/5), an additional presentation (WT/ACC/LTU/9) and  supplementary 
information in document WT/ACC/LTU/10.  The documentation outlined the market structure, 
regulatory framework and policies affe cting services generally or in relation to specific sectors.  
Concerning the development of servic es-related legislation, he added that Lithuania had adopted several 
new laws or amendments, notably the Law on Insu rance, Law on Telecommunications, Law on Public 
Trading of Securities, amendments and supplemen ts to the Law on Commer cial Banks, Law on 
Construction, Law on Mass Media, the Civil Aviation Code, Inland Transport Code, Road Transport 
Code, Railway Transport Code, the Law on Tourism, the Law on Pensi on Funds, the Law on Audit, and  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 59 
 
 
the amendment and supplement to the Law on Enterpri ses (provisions concerning  the establishment of 
branches). 
163. The representative of Lithuania said that require ments for the registration of an enterprise were 
the same irrespective of the nati onality of ownership, except that a foreign investor would need to 
submit certificates of incorporation in the home country for legal persons, documentation on the financial condition/status, and verifica tion of the origin of the foreign capital.  Foreign investment was 
permitted in all sectors with the exception of areas related to defe nce and national security and the 
organization of lotteries.  The State Post Office was the only service supplier with monopoly or 
exclusive rights;  its rights concerned collection a nd delivery of letters, postcar ds and printed matter;  
installation of letter coll ection boxes;  and issuance of postage st amps.  The State Po st Office did not 
have exclusive rights on courier services.  The former  State enterprise "Lietuvos Telekomas" had been 
privatized, but would hold exclusive rights to provi de telecommunication servic es until 1 January  2003. 
164. The representative of Lithuania provided info rmation on licensing of business activities in the 
area of services in Table 3.2.  In addition, th e establishment of a commercial bank required a licence 
issued by the Bank of Lithuania. 
165. Lithuania did not maintain any specific measures of horizontal nature which would limit market 
access or national treatment in the financial servic es sector.  Permission from the Bank of Lithuania was 
required for foreign banks to establ ish bank branches and representativ e offices.  According to the Law 
on Commercial Banks of 21 December 1 994, foreign banks could establish subsidiaries;  acquire shares 
of a new or operating bank (acquisition of a block of shares (10 per cent or more) in an operating bank 
required the consent of the Bank of Lithuania);  and establish branches  and representative offices.  An 
individual acquiring 10 per cent or more of the sh ares in a bank without permission from the Bank of 
Lithuania would not be entitled to vote at the shareholders' general meeting.  Minimum capital requirements were the sa me for domestic and foreign banks;  the minimum from 1 January 1998 had 
been set at ECU 5 million (in Lita s equivalent).  Lithuania intended  to approximate its banking laws 
with European Communities' directives which could le ad to further liberalization.  Foreign securities 
firms could conduct business through any lega l form of enterprise in Lithuania. 
166. Insurance services were provided by 32 companie s, of which 4 included foreign participation.  
The State Insurance Company had held exclusive righ ts to issue all types of mandatory insurance and 
pensions insurance;  the company had been privat ized under a new Law on Insurance.  The new Law  
would codify the situation under which all exclusiv e rights for the State Insurance Company had been 
eliminated.  The Law enabled foreign insurance co mpanies to established wholly-owned companies, 
joint-ventures or subsidiaries provided the fore ign insurance company had permission from its own WT/ACC/SPEC/LTU/8/Rev.6 
Page 60  
 
Government to conduct insurance activities in foreig n countries.  Foreign financial institutions were 
permitted to deliver transportation insurance (maritime and aviation) an d reinsurance services across the 
border.  Insurance inter-mediation on behalf of foreign insurance companies was allowed for 
intermediaries registered in Lithuania.  The re presentative of Lithuania indicated that an MFN 
exemption for insurance services, providing reciproc ity treatment for commercial presence, had been 
deleted from Lithuania's list of MFN exemptions as a result of an amendment to the Law on Insurance. 
167. Concerning the supply of professional services by foreigners, the Lithuanian Labour Exchange 
issued work permits and would evaluate and fully recognize the qualifications of applicants in 
accordance with the documentation submitted.  Lithuania had no agreements  with other countries 
regarding the recognition of qualifications.  Qualific ation requirements for aud itors in the country of 
origin of the auditors or auditing companies should not be lower than in Lithuani a.  Legal services were 
regulated by the Ministry of Justi ce and could be provided by advocat es and lawyers licensed to engage 
in such activities. Foreign lawyers could provide se rvices on international law and home-country law.  
However, foreigners could not act as  defenders in criminal proceedings;  such services were reserved for 
advocates who were citi zens of Lithuania and included in a list  of attorneys.  Foreign attorneys could 
represent clients before the Courts in Lithuania only if provided under bilate ral agreements on legal 
assistance.  Agreements we re in force with Belarus,  Estonia, Kazakstan, La tvia, Moldova, Poland, the 
Russian Federation, [Turkey], Ukraine, United Stat es and Uzbekistan.  The limitations on citizenship, 
which were applicable to advocates (representing clients before the Cour ts), were not applied to lawyers 
wishing to engage in other lawyers' practices.   
168. The Law on Legal Status of  Aliens had been approved on 17 December 1998.  The Government 
established an annual quota on the number of forei gn employees in accordance with the Regulation on 
Temporary Employment of Foreigne rs of 13 February 1995.  Employ ers applied to the Lithuanian 
Labour Exchange which would issue special visas and work permits for foreigners. This regulation was 
not applied to intra-corporate transferees (managers, executives and specialists) working 1 to 2 years 
with a possibility of extension, or to business vi sitors working no longer than 3 months, for purposes 
related to the negotiation of contracts, training of staff, installing equipment and similar activities. 
169. Regarding  procurement of se rvices by government agencies, the representative of Lithuania 
said that the new Law on Public (Government) Procurement, which had entered into force on 
1 October 1999, included no provisions on preferences for local suppliers. 
170. The representative of Lithuania said that his Government was working with responsible 
Ministries, organizations a nd Parliament to ensure th at WTO requirements were reflected in new laws 
and regulations.  Lithuania had notified the establishm ent of an enquiry point for services within the  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 61 
 
 
Ministry of Foreign Affairs in document WT/ACC/ LTU/29.  Lithuania's services regime did not 
discriminate among services or se rvice supplier countries (Article II) except as provided in economic 
integration agreements meeting the standards of Ar ticle V of the GATS.  Th e Government provided full 
information on laws and regulations in the Offici al Gazette as required und er Article III, and was 
drafting qualification require ments, technical standards and licensing requirements in accordance with 
the requirements of Article VI. 
171. [Lithuania's Schedule of Specif ic Commitments on Services is an nexed to its draft Protocol of 
Accession reproduced in the Appendix to this Report (see paragraph [184] below).  This Schedule of 
Specific Commitments on Services contains th e legally binding market-access commitments of 
Lithuania in respect of services.] 
[to be completed] 
Transparency  
Publication of information on trade  
172. The representative of Lithuania said that according to Lithuanian  procedures legal acts could not 
be enforced until they had been published in the Of ficial Gazette.  According to the Law on Order of 
Publishing and Entry into Force of Legal Acts of 6 Ap ril 1993, legal acts entered into force the day after 
their publication in the Official Gazette, or on a later da te stipulated in the legal act. 
173. The representative of Lithuani a stated that all laws, regula tions, rulings, decrees and other 
normative acts related to trade were  to be promptly published in the Official Gazette, and that no law, 
rule, etc. related to international trade would become  effective prior to such publication.  He further 
stated that Lithuania would impl ement fully Article X of the GATT 1994, Article III of the GATS, and 
the other transparency requirements in WTO Ag reements requiring notific ation and publication. 
Notifications  
174. The representative of Lithuania said that at the latest upon entry into force of the Protocol of 
Accession, Lithuania would submit all notifications (oth er than those required to  be made on an initial 
basis) required by any Agreement constituting pa rt of the WTO Agreement.  Any regulations 
subsequently enacted by Lithuania which gave effect to the laws enacted to implement any Agreement constituting part of the WTO Agreement would also c onform to the requirements of that Agreement.  
The Working Party took note of this commitment. WT/ACC/SPEC/LTU/8/Rev.6 
Page 62  
 
Trade Agreements
 
175. Some members of the Working Party asked Lith uania to provide information on bilateral or 
regional agreements affecting tr ade and investment.  Some member s wondered whether the free trade 
agreements covered substantially all trade.  Lithuani a was asked to notify its free trade agreements.  A 
member requested a copy of the Trilateral Ag reement on Agricultural Trade between the Baltic 
countries, including the specific ma rket access provisions for the re moval of barriers among the three 
countries. 
176. The representative of Lithuania said that Lithuania had negotiated Free Trade Agreements 
(FTA's) with the European Communities, the Europe an Free Trade Associa tion (EFTA), Estonia and 
Latvia (a trilateral agreement), Ukraine, Poland, Slovenia, the Czech Republic, Slovakia, Turkey and 
Hungary.  Lithuania intended to conclude free tr ade agreements with all CEFTA countries.  A Free 
Trade Agreement between Lithuania, Estonia and Latv ia, covering industrial pro ducts, had entered into 
force on 1 April 1994 and a second part of the Agreem ent, on agricultural products, on 1 January 1997.  
Together, the two parts of the FTA provided for free trade (no interi m measures) at zero tariffs among 
the Baltic States. 
177. Trade agreements providing for MFN treatment (conventional duties) ha d been concluded with 
Australia, Belarus, Bulgar ia, China, Cyprus, Cuba, Georgia, Hungary , India, the Republic of Korea, [the 
Philippines], Romania, the Russian Federation, Uz bekistan, Venezuela and Vietnam.  Conventional 
MFN duties were also applied on imports from Canada , Japan, Kazakstan, Mold ova, Tadjikistan and the 
United States.  Goods originating in other countries were  subject to autonomous customs duties.  
Agreements on investment promotion and protection had been concluded with Argentina, Austria, 
China, the Czech Republic, Denmark, Estonia, Fi nland, France, Germany, Greece, Israel, Italy, 
Kazakstan, Republic of Korea, Latvia, Netherlands, Norway, Poland, Romania, Spain, Sweden, Switzerland, Turkey, Ukraine, United Kingdom, Venezuela [and Vietnam].  Lithuania had also 
concluded an agreement with the Multilateral Investment Guarantee Agency. 
178. The representative of Lithuania said that th e free trade agreements co vered substantially all 
trade.  Under the Lithuania/European Communities Agreement, tariffs would nevertheless remain on 
some agriculture and fishery products after the six-ye ar transitional period to implement the agreement.  
This FTA had already been notified by the Europ ean Communities under Article XXIV.  Preferential 
treatment was granted in the form of tariff-rate quotas for some prod ucts;  quota amounts were listed in 
Annex XIII, and the respective in-quo ta tariff rates in Annex XII, of the Free Trade Agreement.  Tariff 
quotas in the context of preferential trade were only applied towards the European Communities; the 
relevant implementing regulation (Government Resolution No. 205 of  8 February 1995 and No. 515 of  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 63 
 
 
26 May 1997) had been provided to the Working Party.   The tariff-rate quotas concerned tariff positions 
HS 0201, 0202, 0203, 0406 and 1601. 
179. The Free Trade Agreements with the European Communities and EFTA States were 
asymmetric, but only for industrial pr oducts.  The two agreements were similar in content, except that 
the agreement with EFTA States contained a smaller number of products subject to a transitional period and provided a specific date for the abolition of import duties on textile products.  The FTA with EFTA 
States included agricultural products, but the trade regime was based on reciproc al concessions from the 
MFN level.  The FTA with EFTA St ates had already been notified by EFTA under Article XXIV.  The 
FTA with Ukraine stipulated MFN tr eatment for the majority of agri cultural products, for the remaining 
items the tariff was zero.  The Agreement included Annexes on rule s of origin and administrative 
cooperation which had been signed in February 1994.   New rules of origin were in preparation and 
would be similar to those established in the FTA's with the European Communities, EFTA States and 
CEFTA countries.  The Parties of the Agreement comm itted to ensure free transit of goods through their 
customs territory.  He stated that the Agreement with  Ukraine was in conformity with the provisions of 
GATT 1994.  Some members requested L ithuania to supply the full text of  its Agreement with Ukraine.  
The representative of Lithuania repl ied that no English version of the Agreement existed, and therefore 
provided a summary of the Free Trade Agreement with Ukraine to the Working Party.  He added that all 
FTA's (except those with Ukraine and Hungary) had b een notified to the WTO Secretariat, and the FTA 
with Ukraine would be  notified upon accession. 
180. A member noted that Lithuani a applied export taxes which were differentiated according to the 
market of destination and wondered whether Lithua nia intended to maintain this practice.  The 
representative of Lithuania replied that Lithuania maintained some e xport duties on a bilateral basis in 
connection with the Free Trade Ag reements with the European Commu nities;  the Czech Republic;  
Slovakia;  Slovenia;  a Trilateral Free Trade Agreement between Lithuania, Latvia and Estonia;  Turkey;  
and Hungary (Table 9.2).  The Free Trade Agreement with Poland also allowed the possible use of 
export duties.  Exports of the affe cted products had been prohibited at  the time of conclusion of these 
Free Trade Agreements and the introduction of export  duties in bilateral trade had thus been a step 
towards liberalization of trade.  He added th at, effective 10 January 2000 (in accordance with 
Government Resolution No. 2 of 4 January 2000), e xport duties had been eliminated on all products 
except raw hides and skins, for which the bilateral du ties had been reduced to the new general rate of 
15 per cent.  The preferential duties were thus now eq ual to the non-preferential rates.  [He stressed that 
all export duties applied on the basi s of bilateral agreement would be  eliminated by 1 January 2001.] 
181. Preferential rules of origin we re in place in the context of all free trade agreements.  The origin 
of goods was determined in accordance with list of  rules applied for all products.  Certificates of WT/ACC/SPEC/LTU/8/Rev.6 
Page 64  
 
preferential origin were issued by the Customs authorities according to Government Resolution No. 
1077 of 1 October 1997 "On the Order of Determinati on of the Origin of Goods and on Certificates of 
Origin (General Form)".  Simplified procedures ha d been established in the appropriate Protocols on 
the Rules of Origin in the Free Trade Agreements  concluded by Lithuania, and were used when 
invoice declarations (i.e. declarations of preferen tial origin given by the exporter on an invoice, a 
delivery note or any other commercial document describ ing the products concerned in sufficient detail 
to enable their identification) ha d been made by approved exporters. 
182. The representative of Lithuania stated that hi s Government would observe the provisions of the 
WTO including Article XXIV of th e GATT 1994 and Article V of the GATS in its trade agreements, 
and would ensure that the provisions of the WTO Ag reements for notification,  consultation and other 
requirements concerning pref erential trading systems, free trade areas and customs unions of which 
Lithuania is a member are met from the date of accession.  The Working Party took note of this 
commitment. 
Conclusions
 
183. The Working Party took note of the explanatio ns and statements of Lithuania concerning its 
foreign trade regime, as reflecte d in this Report.  The Working Party took note of the commitments 
given by Lithuania in relation to ce rtain specific matt ers which are reproduced in paragraphs [19, 22, 29, 
41, 44, 54, 55 58, 65, 69, 77, 78, 84, 89, 95, 100,  102, 110, 119, 121, 132, 135, 137, 140, 152, 161, 174 
and 182] of this Report.  The Working Party took not e that these assurances and commitments had been 
incorporated in paragraph 2 of the Protocol  of Accession of Lithuania to the WTO. 
184. Having carried out the examination of the forei gn trade regime of Lithuania and in the light of 
the explanations, commitments and concessions made by the represen tative of Lithuania, the Working 
Party reached the conclusion that Lithuania be invited to accede to the Marrakesh Agreement 
Establishing the WTO under the provisions of Articl e XII.  For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Access ion reproduced in the Appendix to this Report, and 
takes note of Lithuania's Schedule of Specific Commitments on Services (document WT/ACC/LTU/.......) and its Sche dule of Concessions and Co mmitments on Goods (document 
WT/ACC/LTU/..........) that ar e annexed to the Protocol.  It is propos ed that these texts be adopted by the 
General Council when it adopts the Report.  When the Decision is adopted, the Protocol of Accession 
would be open for acceptance by Lithuania which woul d become a Member thirty days after it accepts 
the said Protocol.  The Working Party agreed, therefore, that it had completed its work concerning the negotiations for the accession of Lithuania to the Marrakesh Agreement Establishing the WTO. 
[to be completed]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 65 
 
 
ANNEX 1 
 
Laws, Regulations and Other Information Pr ovided to the Working Party by Lithuania  
 - Memorandum of Economic Policies of the Govern ment of the Republic of Lithuania for the 
period 1 October 1994 a nd 30 September 1997; 
- Law on Taxes on Profits of Legal Persons of 31 July 1990, No. I-442; - Law on Taxes on State Natural Resour ces of 21 March 1991, No. I-1163; 
- Law on the Credibility of the Litas of 17 March 1994; - Law on Foreign Currency in the Republic of Lithuania of 7 July 1993, No. I-202; 
- Company Law of 5 July 1994, No. I-528; 
- Law on Enterprises of 8 May 1990, No. I-196; - Law No. I-196 of 8 May 1990 On Enterprises; - Law on Small Enterprises of 20 December 1991, No. I-2125; - Cooperative Law of 1 June 1993, No. I-164; 
- Law on Partnerships of 16 October 1990, No. I-676; 
- Law on Enterprise Bankruptcy of 15 September 1992, No. I-2880; 
- Law on Investment No. VIII-1312, 7 July 1999; - Law on Foreign Investme nt in the Republic of Lithuania of 29 December 1990, No. I-905; 
- Law on Foreign Capital Investment in the Re public of Lithuania No. I-938 of 13 June 1995; 
- Law on Spheres of Business Activity wherein Fo reign Investment is Pr ohibited or Limited of 
2 May 1991, No. I-1276; 
- Law on Privatization of Stat e-Owned and Municipal Property, No. I-1001, 4 July 1995; 
- Law on Prices of 26 July 1990, No. I-413; - Law on Competition of 15 September 1992, No. I-2878; - Law on Competition, 23 March 1999, No. VIII-1099; 
- Law on Administrative Proceedings No. VIII-1029 of 14 January 1999; 
- Resolution No. 806 of 24 July 1997 On the Tari ff and Non-Tariff Regul ation of Export and 
Import of Goods and Improveme nt of Establishment of Cust oms Tariffs and Procedure of 
Change; 
- Law on Alcohol Control No. I-857 of 18  April 1995 (as amended by 3 July 1995); 
- Law No. I-857 of 18 April 1995 On Alcohol Control; 
- Law on Alcohol Control, 18 April 1995 No . I-857 as amended by 10 December 1998, No. 
VIII-961; 
- Government Resolution No. 1459 On Licensi ng Import, Wholesale and Retail Trade in 
Alcoholic Products of  17 November 1995; 
- Government Resolution No. 559 of 5 June 1997 On Licensing the Importation, Wholesale and 
Retail Trade in Alcoholic Products; 
- Law on Tobacco Control No. I-1143 of 20 December 1995;  - Government Resolution No. 1622 On Licensing th e Production of Tobacco and its Products and 
their Import into the Republic of  Lithuania of 27 December 1995; 
- Government Resolution No. 1221 On Licensi ng Wholesale and Retail Trade in Import and 
Export of Oil Products and Retail Trad e in Liquid Gas of 14 September 1995; 
- The Customs Code of the Republic  of Lithuania of 18 April 1996; 
- Law on Customs Tariffs of 27 April 1993, No. I-138; - Law No. VIII-633 of 19 February 1998 on Customs Tariffs; - Schedule of tariffs approved by the Lithuanian Government's Resolution No. 443 
(16 June 1993); 
- Resolution No. 1367 of 30 December 1994 On the Establishment of the Structure of Customs 
Tariffs; 
- Government Resolution No. 1114 On the Approv al of Customs Duties of Bound Tariff Rates 
for the Imported Goods of 26 September 1996; WT/ACC/SPEC/LTU/8/Rev.6 
Page 66  
 
- Government Resolution No. 1245 of 20 Oct ober 1998 Amending Government Resolution No. 
268 of 24 March 1997 on the Procedure of Expor t and Import Regulation in the Republic of 
Lithuania; 
- Government Resolution No. 641 of 24 May 1999 on Partial Amendments to Resolution 
No. 268 of 24 March 1997 of the Government of the Republic of Lithuania on the Procedure 
for Export and Import Regulation in the Republic of Lithuania; 
- Government Resolution No. 635 On the General Or der of the Administration of Tariff Quotas 
for Implementation and Exporta tion of Goods of 8 May 1995; 
- Law on Stamp Duty No. I-508 of 23 June 1994; - Government Resolution No. 774 of 23 June  1998 on the Amendment of Government 
Resolution No. 1123 of 11 November 1994 on the Approval of Stamp Duty Rates and the 
Procedure for Payment and Refund of Stamp Duty; 
- Government Resolution No. 1169 of 29 Se ptember 1998 on the Amendment of Government 
Resolution No. 1123 of 11 November 1994 on the Approval of Stamp Duty Rates and the 
Procedure for Payment and Refund of Stamp Duty; 
- Resolution on Partial Amendments to Reso lution No. 1123 "On the Approval of Stamp Tax 
Tariffs and Procedure of Stamp Tax Paymen t and Refunding" No. 601 of 11 November 1994; 
- Resolution regarding the Amendment of the Reso lution of the Government of the Republic of 
Lithuania of 11 November 1994 No. 1123 "Regarding the Revision of the Rates of Stamp Duty as well as the Approval of the Stamp Duty Payment and Refund Procedure"; 
- Information on consular fees levied in ac cordance with the Law of 16 November 1994; 
- Law on Excise Taxes of 12 April 1994, No. I-429; 
- Law No. I-429 of 12 April 1994 On Excise Duties; - Law on Excise Duties No.I-429 of 12 April 1994, as amended on 23 December 1999 (No. VIII-
1494); 
- New excise duties (January 1995); 
- Law No. I-429 of 12 April 1994 on Excise Duties (as amended by Law No. VIII-901 of 
20 October 1998); 
- Law on Excise Duties, 12 April 1994, No. I-429 as amended on 21 December 1998, No. VIII-
982; 
- Law on Excise Duties dated 12 April 1994 No .I-429, as amended on 8 July 1999 No. VIII-
1321; 
- Law on Excise Duties, 12 April 1994, No. I-429 as amended on 23 December 1999 No. VIII-
1494; 
- Government Resolution No. 1297 of 4 N ovember 1998 Supplementing the Government 
Resolution No. 302 of 25 April 1994 on Excise Taxes; 
- Resolution of the Government of the Republic  of Lithuania No. 1296 of 4 November 1998 on 
the Procedure for Withholding and Refund of Excise Tax and Approval of the List of 
Products which Contain Sugar; 
- Law on Value-Added-Tax of 22 December 1993, No. I-345; - Law No. I-345 of 22 Decembe r 1993 On Value-Added Tax; 
- Regime of Import/Export Regulati on in the Republic of Lithuania; 
- Government Decision on the Procedure of Co mmodity Export and Import Regulation in the 
Republic of Lithuania of 14 October 1994, No. 985; 
- Government Resolution No. 281 "On Partia l Amendments to Resolution No. 985 "On 
Procedure of Export and Import Regulation in the Republic of Lithuania" adopted by the 
Government of the Republic of Lithuani a on 14 October 1994" of 28 February 1995; 
- Law Concerning Control of Import, Transit an d Export of Strategic Goods and Technologies, 
No. I-1022, 5 July 1995; 
- Government Resolution No. 718 On the Restriction of Import of Certain Things (Goods) to the 
Republic of Lithuania, their E xport and Transit of 19 May 1995; 
- Republic of Lithuania, Minister of Agricu lture, Order No. 240, 9 November 1998, regarding 
the Procedure for Automatic Issuing of Import Permits (Licenses) for Agricultural and Food 
Products;  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 67 
 
 
- Government Resolution No. 449 On the Approval of the Order of Customs Valuation of Goods 
of 16 June 1993; 
- Government Decree No. 751 On Prices of Im ported Goods Used for their Customs Valuation 
Purpose of 25 June 1996 (unofficial translation);   
- Decree of the Government of the Republic of Lithuania No. 751 On Prices of Imported Goods 
Used for their Customs Valuation Purpose; 
- Government Resolution No. 751 On the Customs Assessment of Prices for Imported Goods of 
25 June 1996;  
- Government Resolution No. 504 of 24 April 1998 amending Government Resolution No. 751 
of 25 June 1996 "On the Prices of Import for their Customs Valuation"; 
- Government Resolution No. 748 of 9 June 1999  on the Approval of the Procedure of the 
Customs Valuation of Goods; 
- Government Resolution No. 1077 of 1 October 1977 on the Determination of Origin of Goods 
and on the Certificates of Origin of the General Form; 
- Law No. VIII-807 of 23 June 1998 on Anti-Dumping; 
- Secondary Legal Acts of the Law on Anti-Dumping; 
- Draft Law on Countervailing Duties dated 1999; - Draft Law on Safeguard Measures; - Government Decision on More Stringent Regulatio ns on Purchase and Sale of Waste and Scrap 
of Ferrous Metals of  23 May 1994, No. 388; 
- Government Decision on Order of Purchase in the Republic of Lithuania, Re-melting of Export 
of Copper and other Non-ferrous Metals, thei r Alloys, Scrap and Waste of 29 June 1994, 
No. 526; 
- Resolution on Temporary Economi c Measures to Facilitate the Export of Lithuanian Goods, 
Protect the Internal Market and Strengthe n Lithuania's Position Therein No. 1122 of 
17 September 1998; 
- Law on Standardisation No. VIII-1618 of 11 April 2000; 
- Government Resolution No 617 of 20 May 1999  "On Information Exchange in the Field of 
Standards, Technical Regulations a nd Conformity Assessment Procedures"; 
- Lithuanian Standards Board Order No 13 of 22 February 1999 (this document, which contains 
a part of the Code of Good Practice disciplines,  established procedure of drafting, approval, 
publication and revision of standards); 
- Law on Metrology No. I-1452 of 9 July 1996; 
- Law No. VIII-870 of 6 October 199 8 on the Conformity Assessment; 
- Law on Product Safety No. VIII-1206 of 1 June 1999; - Law on Mental Health Care No. I-924 of 6 June 1996; - Law on the Amendment to the Law on Health Ca re Institutions No. VIII-288 of 24 June 1997; 
- Law on Health System No. I-552 of 19 July 1994; 
- Resolution No. 1106 of 9 October 1997 On Approv al of the Procedure of the Importation of 
Foodstuffs into the Republic of Lithuania and Co ntrol of Their Quality and Non-Hazardness to 
Health; 
- Law on Food No. VIII-1608 of 4 April 2000; - Law on Phytosanitary No. VIII-1481 of 16 December 1999; 
- Law on Veterinary Activities No. I-2110 of 17 December 1991; 
- Law on Veterinary Activities No. I-2110 of 17 December 1999; 
- Government Decision on Veterinary and Sanitary  Requirements on Livest ock, their Products, 
Raw Materials and Fodder Import ed into the Republic of Lithua nia and Transported as Transit 
through its Territory of 27 April 1993, No. 284; 
- Veterinary requirements of the Republic of Lithuania for import, export and transit of livestock, 
poultry, animal products, ra w materials, feedstuffs; 
- Veterinary Requirements of the Republic of Lithuania for import, export and transit of 
livestock, poultry, animal products, raw materials, feedstuffs; 
- Law on Plant Protection No. I-1069 of 19 October 1995; WT/ACC/SPEC/LTU/8/Rev.6 
Page 68  
 
- Law on the Protection of Plant Vari eties and Seed Cultivation No. I-1518 of 
17 September 1996; 
- Government Decision on the Approval of Ve getable Quarantine Regulations for Import and 
Export of Goods of Vegetable Origin to and fro m the Republic of Lithua nia and their Transit 
through the Territory of the Republic of Lithuania of 3 August 1993, No. 599; 
- Government Resolution No. 384 On the Appr oval of Quarantine Regulations for the 
Production, Transportation, Conservation, Sale an d Utilization of Plants  and Plant Products on 
the Territory of the Republic of Lithuania of 25 March 1996; 
- Law on Trade No. I-747 of 12 January 1995; - Law on the Fundamentals of Free Econo mic Zones, No. I-976, 28 June 1995; 
- Government Resolution No. 510 On Approvi ng Provisional Regulations of Government 
Procurement of 12 April 1995; 
- Law on Public Procurement No. I-1491 of 13 August 1996; - Law on the Amendment of the Law on Public  Procurement, No. VIII-1210, 3 June 1999; 
- Law on State Regulation of Economic Relations in Agriculture No. I-734 of 
 22 December 1994; 
- Law No. I-734 of 22 December 1994 On Stat e Regulation of Economic Relations in 
Agriculture; 
- Decree of the Government of the Republic of  Lithuania No. 788 On the Approval of the 
Programme for the Regulation of Agricultura l and Food Products Market and Export 
Promotion; 
- Law on Sugar No. I-867 of 27 April 1995; 
- Law on the Amendment of the Law on Sugar, No.VIII-1328, 8 July 1999; - Legal Acts subject to calculation of total AMS for Lithuania's producers; - Law No. VIII-1185 of 18 May 1999 on Copyright and Related Rights; - Draft Law on the Amendment of Article 71 of the Law on Copyright and Related Rights; 
- Law on Trademarks and Service Marks of 3 June 1993, No. I-173; 
- Draft Law Amending the Law on Tr ademarks and Service Marks; 
- Patent Law of 18 January 1994, No. I-372; - Draft Law on the Amendment of Articles 26, 39 and 40 and on the Invalidation of Article 38 of 
the Patent Law of the Republic of Lithuania; 
- Law on Industrial Design No. I-1006 of 4 July 1995; 
- Draft Law on Amending and Supplementing Article 5 of the Law on Industrial Design; 
- Law No. VIII-791 of 16 June 1998 on the Legal Protection of Topographies of Semi-
conductor Products; 
- Draft Law on the Protection of Intellectual Property in the Field of Import and Export of 
Goods; 
- Law on Amending Articles 35, 142, 308, 321-2 of  the Criminal Code and Supplementing the 
Code with Articles 142-1, 142-2 and 142-3; 
- Law Amending Articles 37, 126 and 143 of  the Code of Criminal Procedures; 
- Law on the Legal Status of Aliens, No VIII-978, 17 December 1998; - Law No. I-425 of 30 July 1990 on Stock Corporations; - Government Resolution No. 511 On Approving Regulations of Rendering Services of 
12 April 1995; 
- Government Decision on Registration of Repres entation Offices of Fo reign Enterprises and 
Banks in the Republic of Lithuania of 31 May 1991, No. 223; 
- Law on Commercial Banks No. I-720 of 21 December 1994; - Law on Insurance No. I-590 of 20 September 1990; 
- Law on Insurance No. I-1456 of 10 July 1996,  as amended on 23 Marc h 2000 (No. VII-1587); 
- Draft Law amending the Law on Insurance (Articles 2, 7, 11, 17, 22, 27, 28, 29, 31, 37, 39, 42, 
43, 45, 46, 47, 60, 63, 66); 
- Law on Public Trading in Securities No. I-1169 of 16 January 1996; - Law No. VIII-744 of 9 June 1998 on Telecommunications; 
- Law on Communications No. I-1109 of 30 November 1995;  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 69 
 
 
- Law on Tourism No. VIII-667 of 19 March 1998; - Law on Audit of 15 June 1999 No. VIII-1227; - Law No. I-119 of 6 April 1993 on Procedure of Publication and Coming into Force of Laws 
and other Legal Acts of th e Republic of Lithuania; 
- Free Trade Agreement between the Republic of Estonia, the Republic of Latvia and the 
Republic of Lithuania on Trade in Agri cultural Products of 16 June 1996; 
- Free Trade Agreement between the Repub lic of Lithuania and the Czech Republic; 
- Free Trade Agreement between the Repub lic of Lithuania and the Slovak Republic; 
- Free Trade Agreement between the Republic of Lithuania and the Republic of Slovenia; 
- Agreement between the Government of the Ki ngdom of Norway and the Government of the 
Republic of Lithuania concerning Tr ade in Agricultural Products; 
- Free Trade Agreement between the Swiss C onfederation and the Re public of Lithuania; 
- Free Trade Agreement between the Republic of Estonia, the Republic of Latvia and the 
Republic of Lithuania; 
- Agreement on Free Trade-Related Matters between the European Community, the European 
Atomic Energy Community and the European Co al and Steel Community, of the one part, and 
the Republic of Lithuania, of the other part; 
- Government Resolution No. 205 On Enactment of the Free Trade Ag reement between the 
Republic of Lithuania and the European Communities, the European Atomic Energy 
Community, and the European Coal and Steel Community of 8 February 1995; 
- Government Resolution No. 176 of 19 Fe bruary 1999 Concerning the Amendment of 
Government Resolution of 30 December 1998 No. 1524 Regarding the Implementation of the 
Europe Agreement Establishing an Associa tion Between the European Communities and 
Their Member States, of the One Part, and the Republic of Lithuania, of the Other Part; 
- Government Resolution No. 1524 of 30 Dece mber 1998 Regarding the Implementation of the 
Europe Agreement Establishing an Associa tion Between the European Communities and 
Their Member States, of the One Part, and the Republic of Lithuania, of the Other Part 
- Summary of the Free Trade Agreement Betw een the Republic of Lithuania and Ukraine; 
- Statistical data on imports into Lithuani a of agricultural and food products;  and 
- Statistical data on exports from Lith uania of agricultural and food products. 
  
 
Laws and Regulations provided to the Workin g Party by Lithuania during the accession process, 
 
but no longer valid (June 1999):  
 - Law on Foreign Investme nt in the Republic of Lithuania of 29 December 1990, No. I-905; 
- Law on Spheres of Business Activity wherein Fo reign Investment is Pr ohibited or Limited of 
2 May 1991, No. I-1276; 
- Government Resolution No. 1459 On Licensi ng Import, Wholesale and Retail Trade in 
Alcoholic Products of  17 November 1995; 
- Government Resolution No. 1622 On Licensing th e Production of Tobacco and its Products and 
their Import into the Republic of  Lithuania of 27 December 1995; 
- Law on Customs Tariffs of 27 April 1993, No. I-138; 
- Schedule of tariffs approved by the Lithuanian Government's Resolution No. 443 
(16 June 1993); 
- Resolution No. 1367 of 30 December 1994 On the Establishment of the Structure of Customs 
Tariffs; 
- Government Resolution No. 1297 of 4 N ovember 1998 Supplementing the Government 
Resolution No. 302 of 25 April 1994 on Excise Taxes; 
- Government Decision on the Procedure of Co mmodity Export and Import Regulation in the 
Republic of Lithuania of 14 October 1994, No. 985; WT/ACC/SPEC/LTU/8/Rev.6 
Page 70  
 
- Government Resolution No. 281 "On Partia l Amendments to Resolution No. 985 "On 
Procedure of Export and Import Regulation in the Republic of Lithuania" adopted by the 
Government of the Republic of Lithuani a on 14 October 1994" of 28 February 1995; 
- Government Resolution No. 449 On the Approval of the Order of Customs Valuation of Goods 
of 16 June 1993; 
- Government Decision on More Stringent Regulatio ns on Purchase and Sale of Waste and Scrap 
of Ferrous Metals of  23 May 1994, No. 388; 
- Government Decision on Order of Purchase in the Republic of Lithuania, Re-melting of Export 
of Copper and other Non-ferrous Metals, thei r Alloys, Scrap and Waste of 29 June 1994, 
No. 526; 
- Government Resolution No. 510 On Approvi ng Provisional Regulations of Government 
Procurement of 12 April 1995; 
- Law on the Amendment and Supplement to the Civil Code of the Republic of Lithuania, 
No. I-459, 17 May 1994 (provisions on copyright); 
- Law on the Legal Protection of Computer  Programs and Databases No. I-1188 of 
30 January 1996; 
- Government Decision on Registration of Repres entation Offices of Fo reign Enterprises and 
Banks in the Republic of Lithuania of 31 May 1991, No. 223; 
- Law on Insurance No. I-590 of 20 September 1990;  and - Government Resolution No. 205 On Enactment of the Free Trade Ag reement between the 
Republic of Lithuania and the European Communities, the European Atomic Energy 
Community, and the European Coal and Steel Community of 8 February 1995. 
   WT/ACC/SPEC/LTU/8/Rev.6 
 Page 71 
 
 
 
[Table 1(a):  Information on the Pr ivatization Process of State Property  
 
First Stage of the Process  
(1 September 1991 - 31 December 1995) 
 
 Description Number of  objects 
(units) Capital  
(mln Litas*) 
1. Total State property (except budgetary institutions, 
apartment fund and agricultural enterprises) 8,065 13,547.4 
2. Property included in a list of object to be privatized 
according to the data provided by founders 6,650 9,836.3 
3. Property included in privatization programmes, via 
signing the shares: 3,953 8,524.8 
3.1 - for the employees of the enterprises 2,077 1,223.6 
3.2 - percentage 52.5% 14.4% 
4. Privatized via signing the shares: 2,927 2,627.7 
4.1 - for the employees of the enterprises 1,887 860.5 
4.2 - percentage 64.5% 32.7% 
5. Comparing with those included in the programmes 
of the privatization (4:3) 74% 60% 
6. Property included into privatization programmes, 
via auctions 2,964 111.9 
7. Privatized via auctions 2,726 79.1 
8. Comparing with those included into privatization 
programmes (7:6) 92.0% 70.7% 
9. Property expected to privatize via tenders 15 499.3 
10. Privatized via tenders 14 485.8 
11. Property expected to privatize for hard currency 61 40.9 
12. Privatized for hard currency 47 28.0 
13. Total State property included into privatization 
programmes (3+6+9+11) 6,993 9,176.9 
14. Privatized State property (4+7+10+12) 5,714 3,220.6 
15. Comparing with those included into privatization 
programmes (14:13) 81.7% 35.1% 
16. Comparing with total property included in a list of 
objects to be privatized (14:2) 85.9% 32.7% 
17. State capital purchased by investment joint-stock 
companies  737.6 
18. Comparing with total privatized capital (17:14)  22.9% 
19. Total State capital in privatized objects (until 
privatization)  6,904.1 
20. Comparing with total capital included in a list of 
objects to be privatized (19:2)  59.0% 
21. State property remained after the initial 
privatization and purchased according to Government Resolution No.1063 803 284.5 
22. Comparing with total privatized property (21:14) 14.0% 8.83% 
23. Total privatized State capital (4+7+10+12+21)  3,505.1 
24. State property transferred to the investment fund 1,363 218.3 
25. Comparing with total State capital remained in 
privatized enterprises (24:19)  3.2% 
26. State capital remained in privatized enterprises with 
the limited degree of the privatization  437 2,966.5 
 
 WT/ACC/SPEC/LTU/8/Rev.6 
Page 72  
 
Notes: 
1. The number of investment accounts opened for the population is 2.6 million for a total amount of 
10,504 million Litas (after indexation). 
2. 17 special enterprises were incl uded into privatization programme.  State capital of these enterprises 
 amounts to 3,825 million Litas. * 4 Litas = US$1 
]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 73 
 
 
[Table 1(b):  Information on the Privatization Process of State and Municipalities Property  
 
(Second stage of the process - privatization by cash) 
August 1996 – 1 April 2000 
(number of objects (units)) 
 
STEP UNDERTAKEN State property Municipal 
property Total 
Enterprises included in a list of objects to be privatized 2,226 822 3,048 
Enterprises later excluded from the list of objects to be 
privatized 30 71 101 
Enterprises included in privatization programmes: 1,379 1,151 2,530 
- public signing of shares 69 0 69 
- auctions 1,233 1,125 2,358 
- tenders 61 6 67 
- leasing 11 19 30 
- direct negotiations 5 1 6 
Suspended privatization 10 4 14 
Privatized enterprises: 852 739 1,591 
-  public signing of shares 46 0 46 
- auctions 760 716 1,476 
- tenders 40 6 46 
- leasing 2 17 19 
- direct negotiations 4 0 4 
Privatized enterprises    
- industry 153 13 166 
- transport 29 0 29 
- communication 5 0 5 
- construction 78 3 81 
- trade 228 158 386 
- public utilities 8 13 21 
- services 14 27 41 
- real estate 280 516 796 
- other 57 9 66 
Proceeds (Litas '000) 2,93 8,443 87,353  3,025,796 
] WT/ACC/SPEC/LTU/8/Rev.6 
Page 74  
 
[Table 1 (c ):  Progress in Privatization of Up and 
 
Downstream Industries in Lithuanian Agriculture  
(by 1 November 1999) 
 
Type of Enterprise Number Statutory Capital structure 
(per cent) 
  capital 
(million Litas)  State Private Foreign 
*Agroservice and agro-chemistry   30 48.4 5.5 94.5 - 
Pure-strain stock breading 9 8.2 0.5 99.5 - 
**Meat processing 8 89.5 13.2 86.8 - 
***Dairy industry 22 359.1 12.8 87.2 - 
Fruit & vegetables processing 2 5.4 24.2 75.8 - 
Grain processing industry 20 149.7 7.9 92.1 - 
Sugar industry 4 131.0 0 100 58
Vegetable oil industry 2 12.3 0 100 - 
Soap industry 2 11.5 13.3 86.7 - 
Bread and bakery industry  11 58.4 41.8 58.2 - 
Confectionery. 6 72.0 3.6 96.4 59.2
****Alcoholic beverages industry 5 202.7 72.7 27.3 - 
Beer industry 7 191.9 1.8 98.2 46.6
 
*  State has shares in some enterprises. **  In some enterprises, the State share exceeds the average;  State shares constitute about 45,7 per cent  in 
the Stock company "Panevezio maistas" and 16 per cent in "Taurages maistas". 
***  In some enterprises, the State share exceeds the av erage, i.e. State shares constitute about 48.9 per  cent 
in the Stock company "Marijampoles pieno konservai", 62.6 per cent in "Svencioniu pienine",  21.8 per cent 
in "Siauliu pienas" and 15 per cent in "Kauno pienas". ****  Alcoholic beverages producing enterprises are on the list of special-purpose enterprises and 
 privatisation degree of such companies can not exceed 30 per cent 
]  WT/ACC/SPEC/LTU/8/Rev.6
 Page 75 [Table 2:  List of Goods and Services Subject to Price Control  
 
Code according 
 
HS NACE  
Items subject to price control  
Institution applying control  
Reasons and perspectives for control 
1 2 3 4 5 
- - Price of land sold by the State, price of land for 
computing of land tax and land lease tax Government Regulation of land price is related to the restitution 
of the rights to private land ownership. Having 
implemented land reform and having restored 
property ownership, the regulation of prices for land 
will be abolished. 
- - Tax tariffs for lease of the State-owned land and the 
State-owned water reservoirs Government Regulation is related to the State ownership for these 
items. 
 4010 Electricity production and transmission Suppliers of electricity in coordination with 
the independent State Prices and Energy Control Commission Controlled because of absence of sufficient 
competition in the market. 
 4020 Distribution of gas fuel (including only the 
distribution of natural gas) Suppliers of natural gas in coordination with 
the independent State Prices and Energy 
Control Commission Controlled because of absence of sufficient 
competition in the market. 
 4030 Supply of heat and hot water Suppliers of heat and hot water in 
coordination with the independent State 
Prices and Energy Control Commission Controlled because of absence of sufficient 
competition in the market. 
  Prices and tariffs fo r goods and services of 
economic entities having a dominant position in the 
market:   
 4100 Extraction, distribution a nd cleaning of water Local govern ments Controlled because of a monopoly position of the 
enterprises. 
 6010 Transportation of passengers by local ra ilway routes Ministry of Communication Controlled becau se of a monopoly position of the 
stock company "Lithuanian railways". 
 6021 Transportation of passengers by other type of land 
transport (passenger buses of local and long distance 
routes) Ministry of Communication and Local 
governments Subsidised service, it is planned to liberalise these 
prices. 
 6022 
 Passenger transportation by taxi Local governments Controlled because of specific character of this 
service in order to avoid a taxi drivers abuse of 
unreasonably high prices. 
 6120 Transportation of passengers by local ship routes Ministry of Communication It is planned to liberalise prices for these services.  WT/ACC/SPEC/LTU/8/Rev.6 
Page 76 
Code according 
 
HS NACE  
Items subject to price control  
Institution applying control  
Reasons and perspectives for control 
1 2 3 4 5 
 6323 Control activities of the airport and aeroplanes' 
flights, on land services (air navigation, terminal air 
navigation, landing, guide-vehicle, follow-me, 
parking, security (Government Resolution No. 866, 21 06 1995) Ministry of Communication 
 
 Controlled because of a monopoly position of the 
airports. 
 6210 Transportation of passengers by air transport Ministry of Communication Regulated on basis of international agreements. 
 6322 Activities of navigation, ship ruling and anchorage, 
raising of sank ships (dues of the State Klaipëda Sea 
Port for: tonnage, canal, light house, pilotage, 
regulation of ship traffic, anchorage, sanitary, people rescuing and anti-pollution activities, mooring, 
quay, passenger toll (Government Resolution No. 
410, 10 06 1993) Ministry of Communication Controlled because of a monopoly position in the 
market. 
 6411 Postal services of the National post office 
(collection, transportation and delivery of letters, 
postcards, printed matter, sekograms, aerograms, 
small packages; receiving and payment of money orders; supply of postal cash (giro) banking 
operations; delivery (payment) of pensions and 
allowances) Ministry of Communication Subsidised services of social importance. 
 6420 Communication services (transmission by using 
international, inter town, local telephone lines,; 
switchboard services of telephone and telex, data 
transmission, line radio broadcasting) Ministry of Communication Services of social importance, controlled because of 
a monopoly position of the State enterprise 
"Lithuanian Telecom". 
 70 House rent prices of local governments' apartments Local governments Controlled in order to protect consumers from 
unreasonably high prices. 
 9000 Transportation of garbage and liquid sewage, care of 
courtyard territory Local governments Controlled in order to protect consumers from 
unreasonably high prices 
 6340, 
10 Maximum tariffs for services provided by customs 
intermediators Customs Department under the Ministry of 
Finance Controlled in order to protect consumers from 
unreasonably high prices 
 7492 Tariffs for apartment security services (Vilnius, 
Klaipëda) 
 Security Police Divisi ons under Chief Police 
Commissariats Services of specific charac ter, absence of sufficient 
competition.   WT/ACC/SPEC/LTU/8/Rev.6
 Page 77Code according 
 
HS NACE  
Items subject to price control  
Institution applying control  
Reasons and perspectives for control 
1 2 3 4 5 
 7422 Tariffs for services of legalisation of potential 
dangerous equipment, produced in Lithuania or 
imported, and tariffs for other similar services Technical Supervision Service under the 
Ministry of Social Security and Labour Services of specific charac ter, absence of sufficient 
competition. 
  Tariffs for services on issuing of a number of 
publisher of local credit card, a code of drafter of 
technical documents and of an assortment number of canned food Lithuanian Standards Board under the 
Ministry of Public Administration and Local 
Authorities Services of s
pecific character, absence of sufficient 
competition. 
 7422 Tariffs for issuing of quality certificates The Competiti on Council Controlled in order to protect consumers from 
unreasonably high prices 
 851 Tariffs of health care services for persons, supported 
by government or local government and provided by government or local government health care 
institutions Ministry of Health Care Controlled in order to protect consumers from 
unreasonably high prices 
 851 Tariffs for paid (private) health care services, 
provided by government or local government health 
care institutions Ministry of Health Care Controlled in order to protect consumers from 
unreasonably high prices 
30.03; 
30.04  Maximum trade mark ups for medicines Ministry of Health Care Controlled in order to protect consumers from 
unreasonably high prices. 
 523 Retail prices for medicines and medical materials of 
necessary assortment (about 350 items) Ministry of Health Care Controlled in order to protect consumers from 
unreasonably high prices. 
  Basic prices of compensated medicine and medicine 
materials Ministry of Health Care Controlled in order to protect consumers from 
unreasonably high prices. 
- - The prices for standing wood from State-owned 
forests and the order of determination of these prices. Ministry of Environment Governing of State-owned wood. 
  Tariffs for real estate and registration of the rights 
into it Ministry of Environment; 
Ministry of Agriculture Controlled because of a monopoly position of the 
enterprises. 
  Methods of calculation of the prices for checking 
of measuring appliances  State Metrology Service Controlled b ecause of absence of sufficient 
competition in the market, services of specific 
character. 
  Tariffs for assaying, marking and issuing the certificates of quality of precious metals and their 
products Ministry of Finance Controlled b ecause of absence of sufficient 
competition in the market in order to protect 
consumers from unreasonably high prices  WT/ACC/SPEC/LTU/8/Rev.6 
Page 78 
Code according 
 
HS NACE  
Items subject to price control  
Institution applying control  
Reasons and perspectives for control 
1 2 3 4 5 
  Tariffs for registration of vehicles Ministry of Interior Controlled because of exclusive rights of the 
institution 
  Tariffs for carriage of goods by railway transport Ministry of Communication Controlled because of dominant position of 
enterprise 
  Tariffs for certification of obligatory conformity 
assessment tests The Competition Council Absence of competition 
  Prices and tariffs for se rvices of structural 
subdivisions of local administration The Competition Council Controlled in order to protect consumers from 
unreasonably high prices 
  Tariffs for issuing the certificates of quality of  
precious stones Ministry of Finance Controlled b ecause of absence of sufficient 
competition in the market in order to protect consumers from unreasonably high prices 
  Tariffs and prices for se rvices provided by the 
State Government institutions The Competition Council Controlled in order to protect consumers from 
unreasonably high prices 
  Tariffs for providing notary services, preparation of projects of deals, providing of consultations and 
for the technical services Ministry of Justice Controlled in order to protect consumers from 
unreasonably high prices 
  Tariffs and prices for the goods and services 
provided by the enterprises of local municipality Executive institutions of local municipality Services of social importance, absence of sufficient 
competition. 
  Tariffs and prices for utility services provided to 
the population Executive Inspections of local municipality Services of social importance, absence of sufficient 
competition. 
] WT/ACC/SPEC/LTU/8/Rev.6 
 Page 79 
 
 
 [Table 3.1:  Licensing in Lithuania (Goods-Related Activities)  
 
 Business Activity Licence Required 
1. production of guns and their parts,  ammunition, explosive chemicals, 
explosives, pyrotechnics;  repair of guns unless the laws provide 
otherwise; Licence required for domestic 
and foreign interests.  Licences 
for activity  (see point 3) are 
available only for domestic interests. 
2. pharmaceutical activity;  
3. growing and selling plants which contain narcotic, psychotropic, 
deadly and poisonous substances, also manufacturing, importing, and 
exporting narcotic and psychotropic substances, precursors and 
engaging in their wholesale and retail trade;  
4. production of alc ohol products which do not exceed 22% of ethyl 
alcohol by volume;  
5. import of alcohol products to Lithuania, wholesale and retail trade by 
alcohol products;  
6. production, import of tobacco and tobacco products, wholesale and 
retail trade;  
7. purchasing of non-ferrous metals and its alloys scrap and waste in 
Lithuania#  
8. purchasing of ferrous metals scrap and its waste in Lithuania#;  
9 purchasing and processing of precious metals waste, commercial 
activity related with the precious metals and jewels;*  
10. production of seals, stamps;    
11. production, transportation, wholesale trade, and storage  of dangerous 
chemical, nuclear or radioactive mate rials listed by the Ministry of 
Environment;  also collection, decontamination, storage and landfill of 
hazardous waste;  
12. import, export, wholesale and retail trade by the non-packed oil 
products listed by Government;   
13. import of pyrotechnics (listed by the Ministry of Interior), civil 
weapons and ammunition;  wholesale and retail trade (excluding pistols 
and revolvers and ammunition thereof for self-defence);  
14. printing of securities and document forms  
15. import and production of biological plants protection products and 
commerce in such products*  
16. importation of radionics apparatus and electrical equipment which can 
diffuse radio waves*  
17. importation of colour copy machines*  
1. production of undenatured ethyl al cohol and alcohol beverages which 
contain more than 22% of ethyl alcohol by volume (this right is given 
only to State enterprises unless the Law on Alcohol Control provides otherwise); Activities reserved for State 
and special enterprises 
2. production of, monetary signs and coins, post-stamps;  
* licences have been changed into permits or certificat es, for which the procedure is more simple (fully 
 automatic). 
# licenses are not necessary when the scrap metal is bought up not for sale, but for production. 
 
 WT/ACC/SPEC/LTU/8/Rev.6 
Page 80  
 
 Table 3.2:  Licensing in Lithua nia (Services-Related Activities)
 
 
 Business Activity Licence Required 
1. prospecting of natural re sources; Licence required for 
domestic and foreign 
interests.  Licences for activity 
(see point 12) are available only for domestic interests. 
2. the exploitation of natural resources;  
3. repair of sports and hunting firearms, weapons;  
4. pharmaceutical activity*;  
5. provision of health care services;  
6. veterinary practice;  
7. lawyer practice, unless the laws provide otherwise;  
8. engaging in teaching activities, provided that a certificate of education 
recognized by the State is issued upon completion*;  
9. performing State land surveying, geodetic and topographical works*;  
10. provision of passenger transportation services within the Republic of 
Lithuania, also international passenger and cargo transportation 
services, unless other laws establish otherwise*;  
11. tourism services;  
12. organizing of lotteries*;  
13. setting up and operating genera l telecommunications network, 
providing telecommunications services*;  
14. establishment and operation of s hooting-ranges, shooting-galleries and 
hunting shooting-ranges*;  
15. mediation activity in public turnover of securities or advisory activity 
of third parties related to investment in securities;  
16. energetic activity;  
17. provision of shipbroker's services;  
18. lockman services;  
19. insurance activity*;  
20. research, preservation and restoration of immovable cultural values, 
preparation of conditions, projects and programs for these works; also 
preservation and restoration of movable cultural values;  
21. towing of ships; rescue an d submarine technical works;  
22. bank or credit institution activity*  
23. construction activity  
1. 
 universal post services:  collection, distribution, transportation and 
delivery of post dispatches with  weight not exceeding 2 kg, post 
parcels with weight not exceeding 10 kg, registered and estimated post 
dispatches and parcels#; Activities reserved for State 
Post 
* the activities marked with asterisk require business activity licence.  Those activities not marked with an  asterisk only require permits or certificates, for which the procedure is more simple; 
# after the adoption of the new Law on Post (15 April 1999), only universal post services are reserved for 
 State Post.   WT/ACC/SPEC/LTU/8/Rev.6 
 Page 81 
 
 
 [Table 4:  Rates of Stamp Tax Established in Accordance with  
Government Resolution No. 1123 of 11 November 1994  
(with amendment No. 366 of 31 March 2000,  which entered into force on 1 May 2000)  
 
1. For issuing an activity licences for importation and wholesale of 
 imported alcohol (for the term of one year):  
(a) Vodka and other alcoholic be verages Llt. 80,000 (US$20,000) 
(b) Wine (not exceeding 22% of volume concentration of ethyl 
 alcohol) and beer Llt. 40,000 (US$10,000) 
(c) Beer Llt. 10,000 (US$2,500 
(d) Alcohol products (except alcoholic beverages) Llt. 300 (US$75) 
2. For issuing a licence to engage in wholesale of alcohol produced 
 in Lithuania (for the term of one year):  
(a) Alcoholic beverages  Llt. 80,000 (US$20,000) 
(b) Alcoholic beverages not  exceeding 22% of volume 
 concentration of ethyl alcohol Llt. 40,000 (US$10,000)) 
(c) Beer Llt. 10,000 (US$2,500) 
3. For issuing an activity licence fo r importation of tobacco  (for the 
 term of one year)  
Llt. 6,000 (US$1,500) 
 For issuing an activity licence for importation (and 
 wholesale)  of tobacco produc ts (for the term of one year)  
Llt. 15,000 (US$3,750)* 
4. For issuing an activity licence fo r wholesale of tobacco  products 
 (for the term of one year)  
Llt. 15,000 (US$3,750)* 
5. For issuing an activity  licence for importation and for 
 wholesale of imported oil products: petrol, liquid fuel, kerosene, 
 aircraft fuel, diesel fuel and lu bricants (for the term of one year)  
 
Llt. 120,000 (US$30,000) 
6. For issuing a licence to engage in wholesale of oil products  (for the term of one year)  
Llt. 120,000 (US$30,000) 
7. For issuing a licence to engage in retail trade of oil products  in each petrol station Llt. 3,000 (US$750) for each qualify 
of petrol, diesel fuel and liquid fuel 
8. For issuing a licence to engage in importation/wholesale of motor 
 oil. Llt 5,000 (US$1,250) 
9. For issuing a licence for wholesale of motor oil Llt 5,000 (US$1,250) 
10. For issuing a licence to engage in retail trade of lubricants Llt. 1,000 (US$250) 
* additional stamp tax for w holesale trade charged for each additional branch/division – Llt. 3,000 (US$750).WT/ACC/SPEC/LTU/8/Rev.6 
Page 82  
 
 Licensing Fees for Pharmaceutical Business Activity
 
 
Retail sale of medicine a nd medicine materials 300 litas 
Production and retail sale of medicine  and medicine materials 300 litas  
Wholesale of medicine and me dicine materials 1,000 litas   
Production of pharmaceutical prod ucts and preparations 800 litas  
Rendering of information about medicine 300 litas  
Production of narcotics and ps ychotropic substances and me dicine materials 200 litas  
Production of psychotropic substances  and medicine materials 200 litas  
Wholesale, import and export of narcotics and psychotropic substances and medicine 
materials 300 litas 
Wholesale, import and export of psychotropic substances an d medicine materials 300 litas  
Retail sale of narcotics a nd psychotropic substances a nd medicine materials 100 litas 
Retail sale, of psychotropic substa nces and medicine materials 100 litas 
]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 83 
 
 
 [Table 5:  Fees and Charges for Services Rendered Relating to Importation or Exportation  
 
Description Rates Purpose of taxes 
1. Formalities in connection with placement of one 
consignment of goods under one of the following 
customs procedures:  To cover expenses for the 
acceptance of corresponding 
documents, verification of data, 
registration, etc. The number of documents and the time of 
verification and registration is 
different for different procedures (indicated below). Therefore, the 
taxes also are different. 
(a) Exportation (including re-exportation) Llt. 22 (Llt. 1 - 
US$0.25)  
(b) Importation (including re-importation and customs 
warehousing) Llt. 33  
(c) Temporary admission and temporary exportation Llt. 55  
(d) Inward processing and outward processing Llt. 110  
2. Issuance of one certificate of origin Llt. 25 To cover expenses of verification 
of documents, verification of origin of goods, issuance of 
certificate of origin 
3. Issuance of stickers used for marking of imported 
alcoholic beverages and tobacco goods (under one 
request)  
Llt. 20  To cover expenses of issuance of 
stickers 
4. Issuance of permit to carry out formalities in connection with customs procedures at other customs 
office:  When an importer or exporter 
wants to declare the goods with 
Customs office in which his abode 
(residence) is not registered, he 
has to get the permit from the 
Customs operating in his zone. The taxes are different (indicated 
below) depending on the duration 
of permits. 
(a) Single Llt. 10  
(b) For period not exceedi ng 3 months Llt. 20  
(c) For the period not exceeding 6 months Llt. 60  
(d) For the period exceeding 6 months Llt. 80  
5. For the security of goods carriage through customs 
territory (only for the servi ces of police financed by 
state budget) Llt. 0.8 per 1 kilometre To cover the expenses of issuance 
of corresponding documents and 
for the services of the police ensuring security of goods 
carriage 
6. Issuance of permit to import:   To cover the ex penses of issuance 
of permit and for the control of 
import of guns and ammunition (safety reasons) 
(a) Shotguns, hunting rifles, its parts arbalets Llt. 70  
(b) Shotguns, hunting rifles, its parts arbalets for the 
commercial goals Llt. 6,000  
(c) Pistols (revol vers), its parts for the self-defence, for 
commercial goals Llt. 2,000  
(d) Ammunition and explosives Llt. 50  
(e) Ammunition for commercial goals Llt. 4,000  
(f) Sporting firearms Llt. 20  
(g) Sporting firearms for commercial goals Llt. 2,000  WT/ACC/SPEC/LTU/8/Rev.6 
Page 84  
 
 Description Rates Purpose of taxes 
(h) Air gains (pistols), gas pistols (revolvers) and 
ballones for commercial goals Llt. 3,000  
(i) Colour copy machinery Llt. 40  
(j) Colour copy machinery for commercial goals Llt. 4,000 To prevent illegal printing of 
counterfeit documents 
7. Issuance of permit to export:  To cover the expenses of issuance 
of permit and for the control of 
export of guns and ammunition 
(safety reasons) 
(a) Shotguns, hunting rifles, its parts arbalets Llt. 70  
(b) Shotguns, hunting rifles, its parts arbalets for the commercial goals Llt. 6,000  
(c) Pistols (revol vers), its parts for the self-defence, for 
commercial goals Llt. 2,000  
(d) Ammunition and explosives Llt. 50  
(e) Ammunition for commercial goals Llt. 4,000  
(f) Sporting firearms Llt. 20  
(g) Sporting firearms for commercial goals Llt. 2,000  
(h) Air gains (pistols), gas pistols (revolvers) and 
balloons for commercial goals Llt. 3,000  
(i) Colour copy machinery Llt. 40 for prevention of illegal printing 
of counterfeit documents 
(j) Colour copy machinery for commercial goals Llt. 4,000  
8. Issuance of permit to wholesale trade, import and export of narcotic drugs, psyhotropic medicine and their medicine substance Llt. 300 To cover expenses of issuance of 
permit and for the control the 
activity related to narcotic and 
psychotropic substances (to 
protect life and health of people, 
animals and plants) 
9. Issuance of permit to wholesale trade, import and 
export of psyhotropic medicine and psychotropic 
medicine substances Llt. 300 To cover expenses of issuance of 
permit and for the control the 
activity related to narcotic and 
psyhotropic substances (to protect 
life and health of people, animals 
and plants) 
10. Transportation of nuclear and radioactive mate rials Llt. 500 To cover expenses of issuance of 
permit and for control of safety 
11. Import of pyrotechnics remedies, civil guns and its ammunition, except pistols and revolvers for the self-
defence and its ammunition Llt. 5,000 To cover expenses of issuance of 
licence and for the control of 
enterprises (illegal activity) 
12. Issuance of permission to temporary export for 
processing Llt. 221 To cover expenses of issuance of 
permit and for the evaluation of 
conformity with the conditions 
related to this procedure. Because, 
in accordance with Customs Code, any customs procedure 
which can have an economic 
influence, can be performed only with Customs permit.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 85 
 
 
 Description Rates Purpose of taxes 
13. Issuance of permission to temporary import for 
processing Llt. 200 To cover expenses of issuance of 
permit and for the evaluation of 
conformity with the conditions 
related to this procedure. Because, 
in accordance w ith the Customs 
Code, any customs procedure 
which can have an economic 
influence, can be performed only with Customs permit. 
14. Issuance of license to import, export and transport:  To cover expenses of issuance of 
licence and for the safety reasons. 
Below enumerated charges allows to control the movement of 
dangerous chemical materials and 
identify their users. 
(a) Controlled goods Llt. 120  
(b) Dangerous materials according UN classification Llt. 44  
(c) Radioactive materials according UN classification Llt. 77  
15. Issuance of certificate confirming about the 
delivering and import of controlled goods Llt. 100 To cover expenses of issuance of 
licence and for the safety reasons 
16. Export of itinerant culture values (older than 50 
years) or antiquarian things 20% of value National value 
17. Export of numismatics, philately, bonistics and 
faleristics 10% of value National value 
]WT/ACC/SPEC/LTU/8/Rev.6 
Page 86  
 
 [Table 6:  Excise Taxes Levied in Lithuania According to
 
Government Resolution No.1515 of 30 December 1998 (with Amendment No. 875 of 30 July 1999) 
and Amendments to the Law on Excise Taxes of 21 December 1998, 30 September 1999, 
23 December 1999 and 17 February 2000  
 
Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
2207.10.00.0;  
2208 
(except2208.90.69.1; 
2208.90.69.3)** Undenatured ethyl alcohol and alcoholic  
beverages, except for mead brandy, champagne, 
wine, beer and  medicinal preparations with medicinal herbs containing ethyl alcohol and  
registered in the State Medicines Register  Llt. 0.30 per 1% of an alcoholic 
strength by volume per one litre 
2208.90.69.1 Mead brandies Llt. 0.12 per 1% of an alcoholic 
strength by volume per one litre 
 Wine (fortified wines including) of an alcoholic 
strength by volume not exceeding 13% vol:  
2204.21.11.0- 
2204.21.80.0, 
2204.29.12.0- 
2204.29.75.0, 2205.10.10.1, 
2205.90.10.1 Wine of fresh grapes 
 Llt. 0.16 per 1% of an alcoholic 
strength by volume per one litre  
2204.30, ex2206.00 Grape must, other fermented beverages and their 
mixtures Llt. 0.12 per 1% of an alcoholic 
strength by volume per one litre  
 Wine (fortified wines including) of an alcoholic 
strength by volume of more than 13% vol, but not exceeding 18% vol:  
2204.21.81.0- 
2204.21.94.0,  
2204.29.81.0- 2204.29.94.0,  
2205.10.10.9, 
2205.90.10.9, Wine of fresh grapes 
 Llt. 0.29 per 1% of an alcoholic 
strength by volume per one litre 
ex2206.00 Other fermented beverages and their mixtures Llt. 0.16 per 1% of an alcoholic 
strength by volume per one litre 
2204.21.95.0- 2204.21.99.0, 
2204.29.95.0- 
2204.29.99.0, 2205.10.90.0, 
2205.90.90.0, 
ex2206.00 Wine and other fermented beverages and their 
mixtures of an alcoholic strength by volume 
exceeding 18% vol Llt. 0.38 per 1% of an alcoholic 
strength by volume per one litre 
2204.10.11.0- 2204.21.10.0, 
2204.29.10.0 Champagne, sparkling wine and wine with an 
excess pressure Llt. 0.25 per 1% of an alcoholic 
strength by volume per one litre 
2203.00 Beer Llt. 0.40/litre*** 
2402.20.10.0- 
2402.20.90.0 Filter and filterless cigarettes   Llt. 30 per 1,000 units (from 1 March 
 2000 
2402.10.00.0, 
2402.90.00.0, 2403**** Packed smoking tobacco and other tobacco 
products 50 
2710.00.27.1- 
2710.00.37.0 Motor fuel/petrol Llt. 1210 per ton***** 
  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 87 
 
 
 Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
2710.00.51.0, 
2710.00.55.0, 
2710.00.66.1- 2710.00.68.9 Jet fuel, kerosene, gas oils (diesel fuel oil), 
heavy fuel oil Llt. 560 per ton)***** 
 
2710.00.74.0, 2710.00.76.0, 
2710.00.78.0, 2710.00.97.1, 
2714.90.00.1 Heavy fuel oil, orimulsion Llt. 20 per ton 
2710.00.87.0- 
2710.00.96.0, 
2710.00.97.8 Lubricants of all types  Llt. 240 per ton 
ex1806.20, 
ex1806.31, 
ex1806.32, 
ex1806.90 Chocolate and other food preparations 
containing cocoa, except  cocoa powder and food 
preparations containing less than 18% by weight 
of cocoa butter 10 
0901 Coffee 10 
7113, 7114, 
7116 Articles of jewellery and parts thereof, of 
precious metal or clad with precious metal, articles of goldsmiths’ or silversmiths’ wares 
and parts thereof, of preci ous metals or of clad 
with precious metal, articles of natural or cultured pearls, preciou s or semi-precious 
stones-natural, synthetic or reconstructed 10 
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, 8703.33.90.2 Luxury motor vehicles, not older than 5 years 
(except for special motor vehicles) specified in the list of State Agency of Competition and 
Consumer  Protection at the Government of 
Lithuania 15 from price exceeding Llt. 60,000 
2716.00.00.0 Electricity 1  WT/ACC/SPEC/LTU/8/Rev.6 
Page 88  
 
 Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
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, 
9504.40.00.1 Publications of erotic and violent character 75 
0402.10.91.0, Sugar, including sugar contained in food  0.01 Llt per 1% of sugar per 1 kg of  
0402.10.99.0, preparations preparation 
0402.29.15.0,   
0402.29.19.0,   
0402.29.91.0,   
0402.29.99.0,   
0402.99.11.0,   
0402.99.19.0,   
0402.99.31.0,   
0402.99.39.0,   
0402.99.91.0,   
0402.99.99.0,   
0404.10.26.0,   
0404.10.28.0,   
0404.10.32.0,   
0404.10.34.0,   
0404.10.36.0,   
0404.10.38.0,   
0404.10.72.0,   
0404.10.74.0,   
0404.10.76.0,   
0404.10.78.0,   
0404.10.82.0,   
0404.10.84.0,   
0406.10.20.1,   
0406.10.80.1,   
1701.11.10.0,   
1701.11.90.0,   
1701.12.10.0,   
1701.12.90.0,   
1701.91.00.0,   
1701.99.10.0,   
1701.99.90.0,   
1702.20.10.0,   
1702.20.90.0,    WT/ACC/SPEC/LTU/8/Rev.6 
 Page 89 
 
 
 Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
1702.90.60.0,   
1702.90.71.0,   
1702.90.75.0,   
1702.90.79.0,   
1702.90.99.0,   
1704.10.11.0,   
1704.10.19.0,   
1704.10.91.0,   
1704.10.99.0,   
1704.90.30.0,   
1704.90.51.0,   
1704.90.55.9,   
1704.90.61.2,   
1704.90.61.3,   
1704.90.61.4,   
1704.90.65.0,   
1704.90.71.0,   
1704.90.75.0,   
1704.90.81.0,   
1704.90.99.0,   
1806.10.20.0,   
1806.10.30.0,   
1806.10.90.0,   
1806.20.10.0,   
1806.20.30.0,   
1806.20.50.0,   
1806.20.70.1,   
1806.20.70.9,   
1806.20.80.1,   
1806.20.80.9   
1806.20.95.1##,   
1806.31.00.2,   
1806.31.00.3,   
1806.31.00.7,   
1806.31.00.8,   
1806.32.10.2,   
1806.32.10.7,   
1806.32.90.4,   
1806.32.90.6,   
1806.90.11.2,   
1806.90.11.6,   
1806.90.19.2,   
1806.90.19.7,   
1806.90.31.2,   
1806.90.31.6,   
1806.90.39.2,   
1806.90.39.6,   
1806.90.50.2,   
1806.90.50.6,   
1806.90.60.1,   
1806.90.60.3,   WT/ACC/SPEC/LTU/8/Rev.6 
Page 90  
 
 Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
1806.90.60.6,   
1806.90.60.8,   
1806.90.70.2,   
1806.90.70.6,   
1806.90.90.2,   
1806.90.90.7,   
1901.20.00.1,   
1901.90.99.1,   
1901.90.99.2,   
1901.90.99.3,   
1901.90.99.4,   
1905.20.10.0,   
1905.20.30.0,   
1905.20.90.0,   
1905.30.11.0,   
1905.30.11.1,   
1905.30.19.0,   
1905.30.19.1,   
1905.30.30.0,   
1905.30.30.1,   
1905.30.51.1,   
1905.30.59.1,   
1905.30.99.1,   
1905.30.99.3,   
1905.90.60.1,   
2006.00.38.0,   
2006.00.10.0,   
2006.00.31.0,   
2007.91.10.0,   
2007.99.10.0,   
2007.99.20.0,   
2007.99.31.0,   
2007.99.33.0,   
2007.99.35.0,   
2007.99.39.1,   
2007.99.39.9,   
2009.11.91.0,   
2009.19.91.0,   
2009.20.91.0,   
2009.30.51.0,   
2009.30.91.0,   
2009.40.91.0,   
2009.60.71.0,   
2009.60.79.0,   
2009.70.91.0,   
2009.80.61.0,   
2009.80.83.0,   
2009.80.84.0,   
2009.80.86.0,   
2009.90.31.0,   
2009.90.71.0,    WT/ACC/SPEC/LTU/8/Rev.6 
 Page 91 
 
 
 Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
2009.90.92.0,   
2009.90.94.0,   
2101.12.92.1,   
2101.12.92.2,   
2101.12.92.3,   
2101.12.92.4,   
2101.12.92.5,   
2101.12.98.1,   
2101.12.98.2,   
2101.12.98.3,   
2101.12.98.4,   
2101.12.98.5,   
2101.20.91.1,   
2101.20.91.2,   
2101.20.91.3,   
2101.20.91.4,   
2101.20.91.5,   
2101.30.99.1,   
2101.30.99.2,   
2101.30.99.3,   
2101.30.99.4,   
2101.30.99.5,   
2106.90.98.7##,   
2105.00.10.0,   
2105.00.91.0,   
2105.00.99.0,   
2106.90.59.0,   
2106.90.98.7,   
2309.10.90.0    
3303.00.10.1, 3303.00.90.1, 
3304.99.00.1, 
3307.10.00.1, 3307.90.00.1, 
1302.19.30.1, 
2008.20.11.1, 2008.20.19.1, 
2008.20.31.1, 
2008.20.39.1, 2008.30.19.1, 
2008.30.39.1, 
2008.40.19.1, 2008.40.29.1, 
2008.40.31.1, 
2008.40.39.1, 
2008.50.19.1, 
2008.50.39.1, 2008.50.51.1, 
2008.50.59.1, 
2008.60.19.1, 2008.60.39.1, 
2008.70.19.1, Liquid perfumes, cosmetic and toilet 
preparations and other preparations, which 
contain ethyl alcohol and due to their low 
price may be used as substitutes or alcoholic beverages 10 Llt per 1 liter of preparation WT/ACC/SPEC/LTU/8/Rev.6 
Page 92  
 
 Commodity 
code Commodity description Taxes  (by percentage of taxable value 
or absolute Llt for indicated 
measurement unit*) 
2008.70.39.1, 
2008.70.51.1, 
2008.70.59.1, 2008.80.19.1, 
2008.80.39.1, 
2008.92.16.1, 2008.92.18.1, 
2008.92.36.1, 
2008.92.38.1, 2008.99.19.1, 
2008.99.21.1,   
2008.99.23.1,   
2008.99.32.1,   
2008.99.33.1,   
2008.99.34.1,   
2008.99.38.1,   
2008.99.40.1,   
2103.90.90.3,   
2106.90.20.1,   
2106.90.92.7,   
2106.90.98.8,   
2207.20.00.1,   
2207.20.00.9,   
3302.10.10.1,   
3302.10.40.2,   
3302.10.90.2,   
3306.90.00.1,   
3824.90.95.1   
* The taxable value shall be:  
- -sale price free from excise tax and VA T of commodities produced in Lithuania; 
- -customs value, including duties, of imported commodities. 
** Commodity codes are presented according to the HS (1999) codes. *** Excise tax - Llt. 0.2 per litre - shall be levied on the first 100 thousand decalitres of domestically-
produced or imported beer by beer manufacturing companies producing 800 thousand decalitres per 
year (this provision is applied from 1 January 2000). 
**** Excise tax shall not be levied  on tobacco (Code 2403. 10.90.1) imported by th e joint-stock company 
“Philip Morris Lietuva”.  Only one producer of tobacco (Code 2403.10.90.1) operates in Lithuania currently, but if the number of such producers would in crease on all of them the excise tax will not be 
levied.  In the case when imported tobacco in this company is used not for production of cigarettes, but 
for other purposes, the excise tax shall be levied.  
***** As from 1 April 2000 (under the Amendment to the Law on Excise Taxes of 17 February 2000), excise 
tax is not levied on any enterprise (domestic or foreign) having a licence to supply jet fuel (HS code 
2710.00.51.0) to enterprises transporting passen gers or cargo in international air traffic 
# medicines with herbs (domestically-produced and imported). 
## excise is not adjusted fo r sugar syrup with sorbitol. 
]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 93 
 
 
 [Table 7:  VAT Exemptions in Accordance with the Amendment No.VIII-451  
to the Law on Value Added Tax of 14 October 1997 and No. VIII-557 of 9 December 1997  
 
1  health supervision services rendered by the public and budgetary institutions of the State and 
municipalities health supervision and veterinary services rendered by the institutions of the State 
veterinary service; medicines (including veterinarian);  
medical equipment; 
materials, used for medicines production; medicine goods.  
2 social services rendered by kinderg artens and day care centres, old a nd disabled peoples board and lodging 
3 training, science, studies services rendered by educ ation, science and studies institutions, registered 
according the order established by the Government; 
non-commercial culture services listed by the Government; 
4 post services (except sending forward the parcels and the telecommunication services and postage stamps 
and envelopes); 
5 financial services listed by the Government and re ndered by the insurance, banks and other credit unions 
institutions; 
turnover of securities and lotteries; 
6 coffins;  
funeral wreaths;  
temporary tombstones; burying services; 
7 printing, publishing and distribution of magazines (listed by the Government),  newspapers, books (except 
editions, which Journalists and Editors Commission for Ethics recognised among the categories having 
erotic and violent character);  news-print; 
8 services and actions, rated by  consular and stamp taxes; 
local, State levies and taxes included in the State and municipalities budgets or special accounts opened in 
fisc or in the privatization funds; 
9 State property being privatized; 
10 works and services done for traditional Lithuanian religious communities and paid from sacrificed means; 
11 rent (more than 2 months) of flats and houses; 
12 rent of land; 
13 services rendered by traditional Lithuanian religious communities and paid by sacrificed means, traditional 
handicrafts for which the special commission of handicraft experts gave such status; 
14 passenger transport services according certain routes de fined by the Ministry of Transport or municipalities;
15 levies for sea ports, airports, flights ruling and aeronavigation services; 
16 construction of apartments; renovation, heating and projecting works; including construction of engineering 
networks and territory improvement financed from Stat e or municipalities budgets, soft credits provided by 
State or special State funds;  
17 goods with UNICEF mark according the list formed by the Government; 
18 restoration or conservation of culture monuments and heritage financed from the State or municipalities 
budgets, also from sacrificed means or received as support;  
19 exported goods (including returned to abroad temporary imported goods for processing) (zero VAT tariff); 
  
20 transportation of exported goods when final point is outside Lithuanian customs territory; also all services 
related with foreign cargo transportation by transit through territory of Lithuania (zero VAT tariff); 
21 freight, exploitation, repairmen, agency of ship s and planes transporting goods and passengers by 
international routes  (zero VAT tariff); 
22 goods imported to bonded warehouses, duty-free shops, free economic zones and free warehouses; 
23 services provided by enterprises,  institutions and orga nizations outside Lithua nia (zero VAT tariff);  
24 goods and services for which direc tly paid residents of foreign coun tries and which are used for the 
production of goods for export or reexport (zero VAT tariff); 
25 imported goods received as charity (humanitarian aid); WT/ACC/SPEC/LTU/8/Rev.6 
Page 94  
 
 26 imported by natural persons (passe ngers) if the quantity of imported goods is permitted to import without 
customs duties; 
27 goods transported by diplomatic and consular represen tatives, also by international organizations for the 
official activity of mission, if VAT exemptions are foreseen in the agreements between these 
international organizations and the Republic of Lithuania.; 
28 received as support for budget institutions; 
29 parcels sent by mail which weight is not more than 31.5 kg and value up to 400 Litas; 
30 goods related with defence and safety  of the Republic of Lithuania according the single cases defined by the 
Government; 
 
  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 95 
 
 
  
[Table 8:  Conformity of Lithuania’s current provisions with the WTO Agreement  
on Customs Valuation on an article by article basis  
 
Agreement on 
Implementation of 
Article VII of the 
GATT 1994 The Order of Customs Valuation of Goods 
approved by Government Resolution 
No.748 of 9 June 1999 of Lithuania (which 
entered into force on 1 April 2000) The Customs Code of Lithuania 
(entered into force 1 January 1998) 
 
Article 1   Chapter VI 
Value of goods for customs purposes 
Article 30 
Paragraphs 1-5 conform to the respective Article of WTO 
Agreement. 
Article 2 (i)  Section III 
(ii) Application of other methods of 
customs valuation 
Paragraphs 18.1-18.3 conform to paragraphs 
1(b), 2 and 3 of the respective Article of WTO Agreement. Chapter VI 
Value of goods for customs purposes 
Article 31  
Paragraphs 1 and 2(1) conform to paragraph 1(a) of the respective 
Article of WTO Agreement.  
Article 3 (iii)  Section III 
(iv) Application of other methods of 
customs valuation 
Paragraphs 19.1-19.3 conform to paragraphs 
1(b), 2 and 3 of the respective Article of WTO Agreement. Chapter VI 
Value of goods for customs 
purposes 
Article 31  
Paragraphs 1 and 2(2) conform to paragraph 1(a) of the respective 
Article of WTO Agreement. 
Article 4 (v)   Chapter VI 
Value of goods for customs 
purposes Article 31  
Paragraph 1 conforms to the 
respective Article of WTO Agreement. 
Article 5 (vi)  Section III. 
(vii) Application of other methods of 
customs valuation Paragraphs 21-22  conform the respective 
Article of WTO Agreement. 
 Note:  Draft amendment of paragraph 21 of 
Government Resolution No. 748 has been 
prepared in order to make it fully conform with paragraphs 1(a) and 1(b) of the 
respective Article of the WTO Agreement.  
Government will approve it within the next 
two months. Chapter VI 
Value of goods for customs 
purposes Article 31  
Paragraph 2(3) conforms to 
paragraph 1(a) of the respective Article of WTO Agreement.  
Paragraph 3 provides reference to 
the implementing provisions. 
Article 6 (viii)  Section III 
(ix) Application of other methods of 
customs valuation (x)  Paragraph 24.1 conforms to paragraph 2 
of the respective Article of WTO 
Agreement. Chapter VI 
Value of goods for customs 
purposes Article 31  
Paragraph 2(4) conforms to 
paragraph 1 of the respective Article of WTO Agreement. WT/ACC/SPEC/LTU/8/Rev.6 
Page 96  
 
 Agreement on 
Implementation of 
Article VII of the 
GATT 1994 The Order of Customs Valuation of Goods 
approved by Government Resolution 
No.748 of 9 June 1999 of Lithuania (which 
entered into force on 1 April 2000) The Customs Code of Lithuania 
(entered into force 1 January 1998) 
 
Article 7 (xi)  Section V 
(xii)  Final provisions  
Paragraph 59 conforms to paragraph 3 of the 
respective Article of the WTO Agreement. Chapter VI 
Value of goods for customs purposes 
Article 32  
Paragraphs 1-2 conform to paragraphs 1-2 of the respective 
Article of the WTO Agreement. 
 
Article 8 (xiii) Chapter VI 
Value of goods for customs 
purposes 
Article 33  Paragraphs 1-3 conform to the 
respective Artcile of the WTO 
Agreement. 
Article 9 (xiv)  Section V 
(xv)  Final provisions 
 
Paragraphs 48-50 conform to the respective Article of the WTO Agreement. Chapter VI 
Value of goods for customs 
purposes 
Article 36 The Article conforms to the 
respective Article of WTO 
Agreement. 
Article 10 (xvi) Chapter II  
The rights and obligations of 
persons with regard to the 
implementation of the provisions of the Code 
Article 8  
The Article conforms to the respective Article of WTO 
Agreement. 
Article 11 (xvii) Chapter XXII 
Appeals 
Right to appeal against decissions 
taken by the customs authorities is 
provided in this Chapter.  The provisions of this Chapter conform 
to the respective Article of the 
WTO Agreement. 
Article 13 (xviii)  Government Resolution No. 748 of 
9 June 1999  
Paragraph 2.2 conforms to the respective 
Article of the WTO Agreement. Chapter XI  
Customs procedures Article 73  
Paragraph 1 conforms to the 
respective Article of WTO 
Agreement. 
Article 199 Paragraph 2 provides reference to 
the implementing provisions.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 97 
 
 
 Agreement on 
Implementation of 
Article VII of the 
GATT 1994 The Order of Customs Valuation of Goods 
approved by Government Resolution 
No.748 of 9 June 1999 of Lithuania (which 
entered into force on 1 April 2000) The Customs Code of Lithuania 
(entered into force 1 January 1998) 
 
Article 15 (xix)  Section I 
General provisions Paragraph 2 conforms to sub-paragraphs 
1(c)
, 2(a), 2(b), 2(d), and paragraph 3 of the 
respective Article of the WTO Agreement. Paragraph 3 conforms to sub-paragraph 2(c)
 
of the respective Article of the WTO 
Agreement. (xx)  Section II 
Application of transaction value method 
Paragraph 9 conforms to paragraph 5 of the respective Article of the WTO Agreement. 
(xxi)  Section III 
Application of other methods of customs 
valuation. 
Paragraphs 18.4 and 19.4 conform to sub-paragraph 2(e) of the respective Article of 
the WTO Agreement. 
 Chapter VI 
Value of goods for customs purposes 
Article 29 
This Article conforms to sub-paragraph 1(a) of the respective 
Article of the WTO Agreement. 
Article 30 Paragraph 8 includes provisions of 
paragraph 4 of the respective 
Article of WTO Agreement.  
Article 16 (xxii)  Section V 
Final provisions Paragraph 59 conforms to the respective 
Article of the WTO Agreement. Chapter II  
The rights and obligations of persons with regard to the 
implementation of the provisions of 
the Code 
Article 4 
Paragraph 3 conforms to the respective Article of WTO 
Agreement. 
] WT/ACC/SPEC/LTU/8/Rev.6 
Page 98  
 
 [Table 9.1:  Rates of Export Duties Approved by Government Resolution No. 2 of 4 January 2000
 
 
Code of group of goods* Description of group of goods Tariff rate** 
4101, 4103 Raw hides and skin 15 per cent 
 
* Codes of groups (goods) are presented according to  the EEC Harmonized Commodity Description and 
Coding System. 
** Goods without codes herein are subject to a zero rate customs duties.  
 
 
 
Table 9.2:  Rates of Export Duties under Free Trade Agreements  
 
Code of group of goods Description of  group of goods Tariff rate (%) for 
particular country 
4101 10-4101 21,  4103 Raw hides and skins of bovine animals EU, EE, LV, CZ, SK, 
Sl, TR, Hu – 15 
4401 22-4101 40 Other hides and skins of bovine animals EU, CZ, SK, Sl, TR, 
Hu – 15 
 EU - European Union; EE - Estonia;  LV - Latvia; CZ - Czech Republic; SK  - Slovakia; Sl - Slovenia;  TR – 
Turkey;  Hu – Hungary]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 99 
 
 
 [Table 10:  List of Foodstuffs to be Checked by official Control Authorities under Importation  
Description of products HS Code Controlling 
Institution* 
Meat and edible meat sub-products 02.01-02.08 (except 0206.10.10.0; 
0206.22.10.0; 0206.29.10; 0206.30.10.0; 
0206.41.10.0; 0206.49.10; 0206.80.10.0; 
0206.90.10.0); 0209 (except ex0209.00 
(fresh, chilled or frozen)); 02.10 V 
Fish and crustaceans, molluscs and other 
aquatic invertebrates 03.01-03.04 (except 0301.10); 03.05; 
03.06(except ex03.06 (fresh, chilled or 
frozen)); 03.07 (except ex03.07(fresh, chilled or frozen)) V 
Milk and milk products; birds eggs; 
natural honey; edible products of animal 
origin, not elsewhere sp ecified or included 04.01-04.06 (except 0402.29.11.0); 
0407.00-0410.00.00.0 (except 
0408.11.20.0; 0408.19.20.0; 0408.91.20.0; 0408.99.20.0) V 
Guts, bladders and stomachs of animals 
(other than fish), whole and pieces thereof 0504.00.00.0(except ex0504.00.00.0(fresh, 
chilled or frozen)) V 
Edible vegetables and some root crops and 
tuber crops 07.01 (except 0701.10.00.00);  0702.00.00;  
07.03 (except 0703.10.11.0);  07.04 - 
07.09;  07.10; 
07.11-07.12 (except 0712.90.11.0); 
07.13-07.14 (except 0713.10.10.0; 0713.33.10.0; 0713.90.10.0; ex07.14 
(frozen)) HP 
 
 
H 
HP 
Edible fruit and nuts; peel and husk of 
citrus fruit or melons 08.01-08.06 (ex0803.00(fresh); 
ex08.04(fresh); ex08.06(fresh)); 08.07-08.10; 
08.11-08.12; 
08.13;  0814.00.00. (except ex0814.00.00 (frozen)) HP 
 
H 
HP 
H 
Coffee, tea, mate and spices 09 .01-0903.00.00.0 (except positions 
0901.90.10.0); 
09.04-09.08 (except 0904.20.31.0); 09.09-09.10 HP 
 
H 
HP 
Grain  10.01-10.08 
(except these positions: 
1001.90.10.0; 1001.90.91.0 1003.00.10.0; 1005.10; 
1006.10.10.0; 1007.00.10.0; 
1008.30.00.0) ex10.01-10.08 (for fodder) HP 
 
  
 
 
- 
Milled production. malt starch; inulin; wheat gluten 1101.00-11.07 
(except these positions: 
11.05; 1107.20.00.0); 
11.08-1109.00.00.0 
ex1101.00-1109.00.00.0 (for fodder); 
ex11.08 (for the technical  or industrial use, 
except production of foodstuffs) HP 
 
 
H 
- 
- WT/ACC/SPEC/LTU/8/Rev.6 
Page 100  
 
 Description of products HS Code Controlling 
Institution* 
Oil seeds and fruits; various corns. seeds and fruits; plants used in industry and 
medicine; straws and fodder 1201.00-12.02 (except1201.00.10.0; 
1202.10.10.0); 
1203.00.00.0-12.10 (except 1204.00.10.0; 
1205.00.10.0; 1206.00.10.0; 1207.10.10.0; 1207.20.10.0; 1207.30.10.0;  
1207.40.10.0; 1207.50.10.0; 1207.60.10.0; 
1207.91.10.0; 1207.92.10.0; 1207.99.10.0; 12.09); 
12.12 
ex1201.00-12.08 (for fodder) HP 
 
 
  
 
  
 
- 
Shellac, gums resins, vegetable saps and extracts 1301.20.00.0; 1302.13.00.0; 
1302.19.30; 1302.20; 
ex1302.31.00.0 (food additive) H 
 
H* 
Animal or vegetable fats, oils and their fractions. edible mixtur es or preparations; 
vegetable or animal waxes 1501.00-1502.00 (except 1501.00.11.0; 
1502.00.10.0) 
15.07-15.15(except these positions: 
1507.10.10.0; 1507.90.10.0; 
1508.10.10.0; 1508.90.10.0; 1511.10.10.0; 1511.90.91.0; 
1512.11.10.0; 1512.19.10.0; 
1512.21.10.0; 1512.29.10.0; 1513.11.10.0; 1513.19.30.0; 
1513.21.11.0; 1513.21.19.0; 
1513.29.30.0; 1514.10.10.0; 1514.90.10.0; 1515.19.10.0; 
1515.21.10.0; 1515.29.10.0; 
1515.30.10.0; 1515.50.11.0; 1515.50.91.0; 1515.90.21.0; 
1515.90.31.0; 1515.90.40.0; 
1515.90.60.0); 1516.10 
1516.20-15.17 (except 1516.20.10.0; 
1516.20.95.0) V 
 
H 
 
  
 
  
 
  
 
  
 
 
V 
H 
Meat products, fish or crustaceans, 
molluscs or other aquatic invertebrates 16.01-16.05 V 
Sugar and sugar confectionery 17.01-17.04 (except ex1701.99.10 
(chemical reagent); 
ex1702.11.00.0(chem ical reagent); 
ex1702.30.51.0(chem ical reagent); 
ex1702.50.00.0(chem ical reagent); 
ex1702.90.10.0(chem ical reagent) 
1704.90.55.1) 
ex1704.90.81 (foodstuffs for special 
purpose) ex17.03(for fodder) H 
 
  
 
  
H 
 
- 
Cocoa and Cocoa products 1801.00.00.0; 
18.03-18.06 
(except 1806.31.00.2; 1806.31.00.3; 1806.32.90.2; 1806.32.90.3; 1806.90.60.1; 
1806.90.60.2; 1806.90.60.3; 1806.90.60.4) HP 
H 
V 
Corn, flour, starch or milk products; flour 
confectionery 19.01-19.05 (except 1901.10.00.0; 
1905.90.30.0) H 
Products of vegetables, fruit, nuts and 
other edible parts of plants 20.01-20.09 
(except 20.03; 2005.10.00.0; 2007.10) H 
HP 
H  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 101 
 
 
 Description of products HS Code Controlling 
Institution* 
Various food products 21.01-21.04; 21.06 
(except these positions: 
ex2102.20.19.0 (for fodder); 
ex2102.20.90.0(for fodder) 2104.20.00.0; 2106.10.20.2; 2106.10.80.2; 
2106.90.92.2; 2106.90.98.2; 
2106.10.20.1; 2106.10.80.1; 2106.90.92.1; 2106.90.98.1; 
ex21.06 (food additive)) 
2105.00 H 
 
 
 
H* 
 
 
- 
H* 
V 
Alcoholic and non-alcoholic beverages and vinegar 22.01-2209.00 (except 2208.90.69.3) H 
Salt, sulphur, earths and stone, plastering 
materials, lime and cement 2501.00.91.0 H 
Inorganic chemicals; organic and 
inorganic compounds of precious metals, 
of rare-earth metals, of radioactive elements or of isotopes ex2803.00; ex2804.21.00.0-2804.40.00.0; 
ex28.06; ex2807.00.10.0; ex2809.20.00.0; 
ex2810.00.90.0; ex28.11; ex28.12; ex2814.20.00.0; ex28.15; ex2816.10.00.0; 
ex28.18; ex28.21; ex2825.90.11.0; 
ex2825.90.19.0; ex2825.90.80.0; ex2827.20.00.0; ex2827.31.00.0; 
ex2827.39.10.0; ex2827.39.90.0; 
ex2832.10.00.0; ex2832.20.00.0; ex2833.11.00.0; ex2833.19.00.0; 
ex2833.22.00.0; ex2833.29; 
ex2834.10.00.0; ex2834.21.00.0; 
ex2834.29.90.0; ex28.35; ex2836.30.00.0; 
ex2836.40.00.0; ex2836.50.00.0; ex2836.99.11.0; ex2836.99.18.0; 
ex2837.20.00.0; ex2839.19.00.0; 
ex2839.90.00.0; ex28.40; ex2842.10.00.0 (food additives) H* 
Organic chemicals ex29.01-ex 2940.00 (food additives) H* 
Pharmaceutical products ex3002.90.5 0.0 (for use in the production 
of foodstuffs) H* 
Tanning or dying extracts; tannins and 
their derivatives; dyes, pigments and other 
colouring matter; paints and varnishes; putty and other mastics; inks. ex3203.00 (food additives or raw 
materials, designed for use in the 
production of foodstuffs); ex32.04(food additives); ex32.06(food additives) H* 
Essential oils, mixtures of flavouring 
substances (resinoids), liquid perfumes, 
cosmetics and toilet preparations ex33.01(food additives); 3302.10(food 
additives) H 
Albumins; modified starches; 
glues; ferments (enzymes) 3501.10.90.0; 3502.11.90.0; 3502.19.90.0; 
3502.20.91.0; 3502.20.99.0; 3502.90.70.0; 3503.00.10.0;  
ex3504.00.00.9 (for the production of 
foodstuffs); ex3505.10.50.0 (food additives); 
ex3505.10.90.0 (food additives) V 
  
 
H* 
 
H* 
 WT/ACC/SPEC/LTU/8/Rev.6 
Page 102  
 
 * H - State control agencies under the Ministry of Health Care (Nutrition Centre, etc.) 
 H* - State control agencies under the Ministry of Health Care (Nutrition Centre, etc.), if there is an 
 indication in the suppliers declaration of conformity, that the product is foodstuf f for special purpose, food 
 additive or is used for the production of foodstuffs. 
 V - State Veterinary Service  P - State Plant Protection Service 
 “-” - State control agencies under the Ministry of Health  Care (Nutrition Centre, etc.) do not control these 
 products.]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 103 
 
 
 [Table 11(a):  List of Products of Animal Origin Subject to Veterinary Inspection  
 
HS Code Description 
0502 Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of 
such bristles or hair 
0503 Horsehair and horsehair waste, whether or not put up as a layer with or without 
supporting material 
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers 
(whether or not with trimmed edges) and down, not further worked than cleaned, 
disinfected or treated for preservation; powder and waste of feathers or parts of feathers 
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), 
treated with acid or degelatinised; powder and waste of these products 
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws 
and beaks, unworked or simply prepared but not cut to shape; powder and waste of these 
products 
0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; 
shells of molluscs, ceustace ans or echinoderms and cuttle -bone, unworked or simply 
prepared but not cut to shape, powder and waste thereof 
0509 Natural sponges of animal origin 
0510 Ambergris, castereum, civet and musk; cantharides; bile, whether or not dried; glands 
and other animal products used in the pr eparation of pharmaceutical products, fresh, 
chilled, frozen or otherwise provisionally preserved 
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 2, 
unfit for human consumption 
0511.10.00 Bovine semen 
 Other: 
 Fish waste 
 Sinews or tendons 
 Bovine embryos 
3501 Casein, caseinates and other casein derivatives; casein glues: 
4101 Raw hides and skins of bovine or equine an imals (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether 
or not dehaired or split: 
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed pickled or otherwise 
preserved, but not tanned, parchment-dressed or further prepared), whether or not with 
wool on or split, other than those excluded by note 1 (c) to this chapter: 
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further pr epared), whether or not  dehaired or split, 
other than those excluded by note 1 (b) or 1 (c) to this chapter: 
4104 Leather of bovine or equine animals, without hair on, other than leather of heading 
No.4108 or 4109: 
4105 Sheep or lamb skin leather, without wool on, other than leather of heading No.4108 or 
4109: 
4106 Goat or kid skin leather, without hair on, other than leather of heading No.4108 or 4109: 
4107 Leather of other animals, without heir on, other than leather of heading No.4108 or 4109:
5101 Wool, fine or coarse animal hair; horsehair yarn and woven fabric: 
5102 Fine or coarse animal hair, not carded or combed: 
5103 Waste of wood or of fine or coarse animal hair, including yarn waste but excluding 
garnetted stock: 
5104 Garnetted stock of wool or of fine or coarse animal hair: 
5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in 
fragments): 
 
 WT/ACC/SPEC/LTU/8/Rev.6 
Page 104  
 
 Table 11(b):  Goods of Vegetable Origin Subject to Quarantine Inspection
 
 
HS 
code Description 
06.01 bulbs, tubers, tuberous routs, corms, dormant in growth or in flower, chicory plants and roots 
other than roots of heading No. 12.12* 
06.02 other live plants (including their rots), cuttings and slips, mushroom spawn* 
06.03 cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared* 
06.04 foliage, branches or other parts of plants, without flowers or flower buds, and grasses, mosses 
and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared* 
07.01 potatoes, fresh or chilled* 
07.02 tomatoes, fresh or chilled* 
07.03 onions, garlic, shallots, leeks and ot her alliaceous vegetables, fresh or chilled* 
07.04 cabbages, cauliflowers, ko hlrabi, kale and similar edib le brassicas, fresh or chilled 
07.05 lettuce and chicory fresh or chilled 
07.06 carrots, turnips, salad beetroot, salsify, celer iac, radishes and similar edible roots, fresh or 
chilled* 
07.07 cucumbers and gherkins, fresh or chilled* 
07.08 leguminous vegetables, includ ing unshelled, fresh or chilled* 
07.09 other vegetables, fresh or chilled* 
07.11 vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur 
water or in other preservative solutions), but unsuitable in that state for immediate consumption 
07.12 dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 
07.13 dried leguminous vegetables, unshelle d, whether or not skinned or split* 
07.14 manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers 
with high starch or inulin content, fresh or dried,  whether or not sliced or in the form of pellets, 
sago pith* 
08.01 coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled* 
08.02 other nuts, fresh or dried, whether or not shelled or peeled* 
08.03 bananas, including plantains, fresh or dried* 
08.04 dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried* 
08.05 citrus fruit, fresh or dried* 
08.06 grapes, fresh or dried* 
08.07 melons (including watermelons) and papaws (papayas), fresh* 
08.08 apples, pears and quinces, fresh* 
08.09 apricots, cherries, peaches (includi ng nectarines), plums and sloes, fresh* 
08.10 other fruit (berries), fresh* 
08.13 fruit, dried, other than that of headings Nos. 08.01-08.06; mixtures of nuts or dried fruits of this 
Chapter 
09.01 coffee, whether or not roasted or decaffe inated; coffee husks and skins; coffee substitutes 
containing coffee in any proportion 
09.02 tea, whether or not flavoured 
09.03 mate 
09.09 seeds of anise, badian, fennel, coriander, cumin, caraway or juniper* 
09.10 ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 
10.01 wheat and meslin* 
10.02 rye* 
10.03 barley* 
10.04 oats* 
10.05 maize (corn)* 
10.06 rice* 
10.07 grain sorghum* 
10.08 buckwheat, millet and canary seed; other cereals*  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 105 
 
 
 HS 
code Description 
11.01 wheat or meslin flour 
11.02 cereal flours other than of wheat or meslin 
11.03 cereal groats, meal and pellets 
11.04 cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), 
except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground 
11.06 flour and meal of the dried leguminous vegetables of heading No. 07.13, of sago or of roots of 
tubers of heading No. 07.14; flour, meal and powder of the products of Chapter 8 
11.07 malt, whether or not roasted 
12.01 soya beans, whether or not broken* 
12.02 ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken* 
12.03 Copra 
12.04 linseed, whether or not broken* 
12.05 rape seeds, whether or not broken* 
12.06 sunflower seeds, whether or not broken* 
12.07 other oil seeds and oleaginous fruits, whether or not broken* 
12.08 flours and meals of oil seeds or oleaginous fruits, other than those of mustard 
12.09 seeds, fruit and spores, of a kind used for sowing* 
12.10 hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 
12.11 plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar purpose, fresh or dried, whether or not cut, 
crushed or powdered 
12.12 locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or 
not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ) of a kind used primarily for human consumption, not elsewhere specified 
or included* 
12.13 cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of 
pellets 
12.14 swedes, mangolds, fodder roots, fodder swedes, hay, lucerne (alfalfa), clover, sainfoin, forage 
kale, lupines, vetches and similar forage products, whether or not in the form of pellets* 
14.01 vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, 
rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 
14.02 vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, 
vegetable hair and eelgrass), whether or not put up as a layer with or without supporting 
material 
14.03 vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, 
piassava, couchgrass and istle), whether or not in hanks or bundles 
18.01 cocoa beans, whole or broken, raw or roasted 
18.02 cocoa shells, husks, skins and other cocoa waste 
20.03 mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 
23.02 bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, 
milling or other working of cereals or of leguminous plants  
24.01 unmanufactured tobacco; tobacco refuse* 
27.03 peat (including peat litter), whether or not agglomerated 
44.01 fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; 
sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or 
similar forms 
44.03 wood in the rough, whether or not stripped of bark or sapwood, or roughly squared* 
44.04 hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; 
wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the 
manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like 
44.06 railway or tramway sleep ers (cross-ties) of wood 
44.07 wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-
jointed, of a thickness exceeding 6 mm WT/ACC/SPEC/LTU/8/Rev.6 
Page 106  
 
 HS 
code Description 
44.09 wood (including stri ps and friezes for parquet flooring, not  assembled) continuously shaped 
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along 
any of its edges or faces, whether or not planed, sanded or finger-jointed 
44.13 densified wood, in blocks, plates, strips or profile shapes 
44.15 packing cases, boxes, crates, drums and si milar packings, of wood; cable-drums of wood; 
pallets, box pallets and other load boards, of wood 
45.01 natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork 
46.01 plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting 
materials, plaits and similar products of plaiting materials, bound together in parallel strands or 
woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) 
53.01 flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted 
stock) 
53.02 true hemp, raw or processed but not spun; tow and waste of true hemp (including yarn waste 
and garnetted stock) 
97.05 collections and collectors pieces of zoologi cal, botanical, mineralogical , anatomical, historical, 
archaeological, paleontological, ethnographic or numismatic interest  
 
*  All these goods of vegetable origin are imported to the Republic of Lithuania in line with the Article 5 of  the "Regulations of import and export of goods of vegetable origin to and from the Republic of Lithuania 
 and their transit through the territory of the Republic of Lithuania", i.e. it is obligatory to present to the 
 customs the phytosanitary certificate issued by the Vegetable Quarantine or Vegetable Protection Service 
 of the exporting state. While importing the goods of ve getable origin marked in the appendix with a star 
 (*) one must additionally present to the customs the quarantine permit for import issued by the State Plant 
 Protection Service of the Republic of Lithuania.
]  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 107 
 
 
 [Table 12:  Status of Lithuanian Legislation to meet WTO TRIPS Requirements  
 
TRIPS Agreement Laws and other legal acts addressing the 
subject matter Draft legislation to address subject-matter 
Part II, Section 1.  
Copyright and 
Related Rights - Law on Copyright and Related Rights 
of 18 May 1999; 
- Law on the Legal Protection of 
Computer Programs and Databases of 
30 January 1996, which has been 
incorporated into the Law on Copyright and Related Rights; 
- Membership in the Berne Convention 
since 1994; 
- Membership in the Rome Convention 
since 1999 
- Membership in the Geneva 
Convention since 1999; -
  
Part II, Section 2. 
Trademarks - Law on Trademarks and Service 
Marks of 3 June 1993, as amended 
and supplemented on 8 November, 1994 and 13 November, 1997; 
- Membership in the Paris Convention 
from 1994; 
- Membership from 1996 in the Nice 
Agreement (1957) Concerning the 
International Classification of Goods and Services for the Purposes of 
Registration of Marks;  
- Membership from 1997 
(15 November) in the Protocol 
Relating to the Madrid Agreement Concerning the International 
Registration of Marks; 
- Membership from April 1998 in the 
Trademark Law Treaty (TLT) (1994); 
- new Law on Competition of 23 March 
1999 includes provisions on geographical indications;  - amendment to the Law on 
Trademarks and Service  Marks to 
include measures which are prohibited to use in connection with 
geographical indications (terms as 
"kind", "style", "like", etc.) (in the course of 2000);  
- - amendment to procedures followed 
by the State Patent Bureau to certify a mark as well-known (in the course 
of 2000); 
Part II, Section 3. Geographical 
Indications - new Law on Competition of 23 March 
1999; - see previous section; 
 
Part II, Section 4. 
Industrial Design - Law on Industrial Design of 
4 July 1995; 
- Membership in the Paris Convention 
from 1994; 
- Law of Amendment of Article 5 of the 
Law on Industrial Design of 10 May 
2000;  WT/ACC/SPEC/LTU/8/Rev.6 
Page 108  
 
 TRIPS Agreement Laws and other legal acts addressing the 
subject matter Draft legislation to address subject-matter 
Part II, Section 5. 
Patents - Patent Law of 18 January 1994, as 
amended and supplemented of 8 
November, 1994, of 9 December, 
1997 and 23 December, 1997;  
- Law on the Protection of Plant 
Varieties and Seed Cultivation of 
17 September 1996, as amended and supplemented on 10 June, 1997; 
- Membership in the Paris Convention 
from 1994; 
- Membership in the Patent 
Cooperation Treaty from 1994; 
- Membership in the Budapest Treaty 
on the International Recognition of 
the Deposit of Microorganism for the 
Purposes of the Patent Procedure from 
May 1998; - after the comments of WIPO 
concerning conformity of the Patent 
Law with the provisions of TRIPs 
Agreement, which were sent to the State Patent Bureau on May 1998, 
the amendments will be made in the 
course of 2000 (amendment to allow patent owner to prohibit the sale of a 
patented products; amendment to 
provide specific occasions when a non-exclusive compulsory licence 
may be granted; amendment to allow 
invalidation of a compulsory licence); 
Part II, Section 6. 
Layout Designs of 
Integrated Circuits - Law on the Legal Protection of 
Topographies and Semiconductor 
Products of 16 June 1998  
Part II, Section 7. 
Protection of 
Undisclosed 
Information - new Law on Competition of 
23 March 1999;  
Part II, Section 8. 
Control of 
Anti-competitive 
Practices in Contractual Licences - partially new Law on Competition of 
23 March 1999;  
Part III, Section 2. 
Civil and 
Administrative 
Procedures and Remedies - Civil Code of Lithuania; 
- Code of Civil Process of Lithuania; 
- Code of Administrative Infringements 
(Article 214(10) from 1996); 
- new Law on Competition of 23 March 
1999; 
- Law on Trademarks and Service 
Marks of 3 June 1993; 
- Law on Amendments and Supplement 
to the Code of Administrative 
Infringements (improvements); 
- Law on Copyright and Related Rights 
of 18 May 1999  
Part III, Section 3. 
Provisional 
Measures - Law on Copyright and Related Rights 
of 18 May 1999 -  
Part III, Section 4. 
Special Requirements 
Related to Border 
Measures - Law on Trademarks and Service 
Marks of 3 June 1993 (only on trademarks and service marks); - draft law on the protection of 
intellectual property for imported and exported goods (in the course of 
2000);  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 109 
 
 
 TRIPS Agreement Laws and other legal acts addressing the 
subject matter Draft legislation to address subject-matter 
Part III, Section 5. 
Criminal Procedures - Criminal Code of Lithuania (Articles 
35, 142 and 308) with amendments of 
20 April 2000; 
- Code of Criminal Procedure of 
Lithuania (Articles 37, 126 and 143 
with amendments) of 20 April 2000; -  
] 
 WT/ACC/SPEC/LTU/8/Rev.6 
Page 110  
 
  
 
APPENDIX
 
  
ACCESSION OF LITHUANIA
 
  
Draft Decision
 
 
 
 The General Council,  
 Having regard
 to the results of the negotiations direct ed towards the establishment of the terms 
of accession of the Republic of Lithuania to the Marrakesh Agreement Esta blishing the World Trade 
Organization and having prepared a Prot ocol for the Accession of Lithuania, 
  Decides
, in accordance with Article XII of the Marrakesh Agreement Establishing the World 
Trade Organization, that the Republic of Lith uania may accede to th e Marrakesh Agreement 
Establishing the World Trade Organization on the terms set out in the said Protocol.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 111 
 
 
 PROTOCOL OF ACCESSION OF LITHUANIA  
TO THE MARRAKESH AGREEMENT ESTABLISHING  
THE WORLD TRADE ORGANIZATION  
 
Draft  
 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement 
Establishing the World Trade Organiza tion (hereinafter referred to as the "WTO Agreement"), and the 
Republic of Lithuania (hereinafter referred to as "Lithuania"),  
 
 Taking note  of the Report of the Working Party on the Accession of Lithuania to the WTO in 
document WT/ACC/LTU/... (herei nafter referred to as th e "Working Party Report"), 
  Having regard
 to the results of the negotiations on the accession of Lithuania to the WTO, 
 
 Agree  as follows: 
 
Part I - General  
 
1. Upon entry into force of this Protocol, Lith uania accedes to the WTO Agreement pursuant to 
Article XII of that Agreement and thereby becomes a Member of the WTO.  2. The WTO Agreement to which Lithuania accedes  shall be the WTO Agreement as rectified, 
amended or otherwise modified by such legal instrume nts as may have entered into force before the date 
of entry into force of this Protocol.  This Protoc ol, which shall include the commitments referred to in 
paragraph [183] of the Working Party Report, sha ll be an integral part of the WTO Agreement. 
 
3. Except as otherwise provided for in the pa ragraphs referred to in paragraph [183] of the 
Working Party Report, those obligations in the Mu ltilateral Trade Agreements annexed to the WTO 
Agreement that are to be implemente d over a period of time starting with the entry into force of that 
Agreement shall be implemented by Lithuania as if  it had accepted that Agreement on the date of its 
entry into force. WT/ACC/SPEC/LTU/8/Rev.6 
Page 112  
 
 4. Lithuania may maintain a measure inconsistent  with paragraph 1 of Ar ticle II of the GATS 
provided that such a measure is recorded in the list of  Article II Exemptions annexed to this Protocol and 
meets the conditions of the Annex to the GATS on Article II Exemptions. 
 
Part II - Schedules
 
 
5. The Schedules annexed to this Protocol shall become the Schedule of Concessions and 
Commitments annexed to the Genera l Agreement on Tariffs and Trade 1994 (hereinafter referred to as 
the "GATT 1994") and the Schedule of Specific Co mmitments annexed to th e General Agreement on 
Trade in Services (hereinafter referred to as "GATS") relating to Lithuania.  The staging of concessions and commitments listed in the Schedules shall be implemented as specified in the relevant parts of the 
respective Schedules. 
 6. For the purpose of the reference in paragraph 6( a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Con cessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. 
 
Part III - Final Provisions
 
  
7. This Protocol shall be open for acceptance, by signature or otherwise, by Lithuania until 
[31 December 2000].  8. This Protocol shall enter into force on th e thirtieth day following the day of its acceptance. 
 
9. This Protocol shall be deposited with the Dire ctor-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of this Protocol and a notification of acceptance 
thereto pursuant to paragraph 7 to eac h Member of the WTO and Lithuania. 
 
10. This Protocol shall be regist ered in accordance with  the provisions of Article 102 of the Charter 
of the United Nations.  11. Done at Geneva this ... day of  .... two thousa nd ......, in a single copy in the English, French and 
Spanish languages each text being authentic, except that a Schedule annexed hereto may specify that it 
is authentic in only one or more of these languages.  WT/ACC/SPEC/LTU/8/Rev.6 
 Page 113 
 
 
  
 
ANNEX  
SCHEDULE …….- LITHUANIA  
 
Part I - Goods  
[WT/ACC/LTU/../Add.1] 
 
Part II - Services  
[WT/ACC/LTU/../Add.2] 
 
[to be completed] 
   
__________