Lithuania import and export customs clearance Guide
customs procedures and trade-related
1, import clearance
Import declaration to the residence of the respective customs under the jurisdiction of the Customs border control points to apply for import clearance procedures (law exceptions excluded), perform import, customs clearance of all the formalities required to pay import duties and other taxes (such as consumption tax, value-added tax), after which the goods will be free flow with the territory of Lithuania.
2, export customs clearance
Export declarations to the places of residence in their respective districts under the jurisdiction of the customs border control points to apply for export customs clearance procedures (except for special cases stipulated by law), to fulfill the export clearance complete all the formalities required to pay export duties and other taxes (if any ), then the goods will permanently leave the customs territory of Lithuania.
The following conditions also apply to the export clearance procedures: shipped with the territory of free zones, free warehouses and duty-free goods, Lithuania, international travelers or cargo ships or aircraft transportation routes on the reserve, not intend to re-import (to return to Lithuania the customs territory) of the temporary export the goods or to materials processing.
If the goods have been exported to be returned to Lithuania, in the performance of complete free movement of goods to be returned after the clearance procedures are required by the customs officials to inspect the goods and the official record, and Xuan certain characteristics of the goods required to take notes.
Complete export formalities, such as performance, for whatever reason, the goods have not shipped out of the customs territory of the exporters of goods that can not be shipped out three days from the date of the customs territory for domestic demand and notice procedures for handling export customs office completely, and customs declaration form and not a copy of the customs territory of the goods shipped out by inspection after the goods have not shipped, the Department will confirm the export declaration form is invalid.
3, to material processing
To material processing and then re-import all or part of the goods will be exempted from import duties and other taxes and fees. To materials processing required to obtain Customs approval, and be guaranteed not to damage the interests of manufacturers of Lithuania.
4, processing with imported materials
Processing with imported materials, the imported goods will be conditional tax-free import duties and other processing products for export will be free from export duty and other taxes and fees. Processing with imported materials will be subject to Customs approval, and be guaranteed not to damage the interests of manufacturers of Lithuania. Such as the feed product after processing the final free circulation in the territory of Lithuania, you must pay the corresponding import duties and other taxes.
5, Customs transit
Goods under customs supervision by a Customs point (leaving ground) shipped to another Customs point (destination), due to customs transit, the goods did not pay import duty and other taxes, it is necessary to provide a guarantee to the customs bond or deposit, guarantee sub- an effective and long-term effective two. And mail transportation by rail of goods and entities recognized by the Ministry without warranty. Transport alcoholic beverages, tobacco products and sugar transport must be sealed and seal, provided by the police escort through a fixed route through customs checkpoints.
You can use the carrier of Lithuania (Europe) Agreement on international road transport (TIR) of the transport system, Lithuanian national road carriers association “LINAVA” TIR right to issue permits.
6, the Customs warehouse
When the goods imported from abroad under the supervision of the customs when stored in a customs warehouse may be exempted from import duties and other taxes and fees. Customs warehouses can be shared (anyone can warehouse them) or private (warehouse owner can deposit the goods). The need for the establishment of customs warehouse customs authority. All the goods in customs warehouse should have been packaged, classification, you can always transport or other treatment or other forms of customs regulations and procedures must be carried out in accordance with customs regulations inventory records. If the customs warehouse can not provide the required cargo handling, customs warehouse the goods in their respective districts the right to request a temporary customs shipped out of customs warehouse.
7, the temporary import
Allowed temporary import of Africa and Lithuania goods (including transport) will enter the customs territory conditionally relieved of all imports of tariffs and other taxes, and from other economic restrictions. These goods must be re-exported within the time prescribed, and be used except as a natural impairment arising shall not have other changes. Allow the temporary import of goods are: exhibitions, fairs, conferences or similar occasions in the exhibits or in need of items, professional equipment, for education, scientific and cultural purposes of items, the crew required goods, personal effects and sporting equipment passengers, containers, samples, transport and so on.
Temporary entry of goods such as Africa and Lithuania when the customs territory of Lithuania does not meet eliminates import duties and other taxes all the provisions of section can be reduced import duties and other taxes.
Required to obtain the Customs temporary import permit. Temporary imported goods may be intended to be used in areas place their applications for leave to Customs. Issued permit, the Department will require the temporary import period.
ATA pass can be completed using the temporary import procedures. ATA pass issued by the Regional Chamber of Commerce. Submitted to the Customs equivalent to submit the permit application for the temporary import, customs to accept the temporary import permit is equivalent to a license issued. The permit does not apply for commercial and private use of public transport.
8, temporary export
When Lithuania goods (including vehicles) transported from the customs territory and will be re-imported (not processed and no change, in addition to being used as a natural result of impairment), the applicable procedures for temporary export. Following transport of goods from the customs territory of Lithuania apply to this program:
- Product will be shipped from Lithuania within the limited time off outside the store or use;
- Raw or in the customs of the Lithuanian products do not change into free circulation;
- Removed from the Lithuanian product features shown to be re-imported
Temporary export of goods required to pay export duties and other taxes (if any), and the application of the ban on exports of goods and restrictions.
Required to obtain permission for temporary export customs. May permit applications to the Regional Customs. Issued permit, the Department will provide temporary export deadline.
ATA pass can be completed using the temporary export formalities. ATA submitted to the Customs equivalent to submitting permit applications for the temporary export, the Customs to accept the temporary export permit issued by the equivalent of a license. The permit does not apply for commercial and private use of public transport.
9, processing under customs supervision
The program currently does not apply in Lithuania.