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Country Commercial Guides FY 2000: Lithuania Report prepared by U.S. Embassy Vilnius, released July 1999 Note*

CHAPTER VI. Trade Regulations and Standards

The Lithuanian customs tariff system was introduced in April 1993 and is still evolving. Lithuania extends MFN treatment to U.S. products, with consumer product tariffs at approximately 15%. Tariffs on agricultural products are relatively higher, based on the inclination of the Lithuanian Government to protect the local farmers. According to the agreement between Lithuania and the EU, tariffs on some agricultural and industrial goods of EU-origin will gradually be lowered.

Lithuania licenses imports of sugar, grain, alcohol and arms. There are no other quantitative constraints on imports. Lithuanian tariff classifications are based on the Harmonized Commodity Description and Coding System.

In addition to tariffs, imports are subject to excise taxes and an 18 percent VAT. Fixed investment goods imported to Lithuania are not subject to VAT, provided the importer is a registered VAT-payer and the imported asset does not threaten competitiveness.

A zero percent tax rate is levied on export services, international transportation and services related to export of goods. Excise taxes are applied to alcoholic beverages, tobacco, jewelry, cars and gasoline, at rates varying from 10% to 100%. The Import documentation required by Lithuanian customs authorities are a copy of the contract, an invoice, a bill of lading indicating the amount, weight and value of goods, and the certificate of origin. At the border, an importer or his agent must complete a customs declaration and a customs freight delivery note.

For meat imports, the State Veterinary Department provides border inspection controls for bovine spongiform encephalopathy (BSE), classical swine fever, salmonella, etc. Imported food products are required to have conformity certificates to guarantee quality and wholesomeness. A producer's declaration is required for cosmetics and toys.