Outside the EU
Lithuanian Customs applies customs control measures to ensure the implementation of customs related legal acts, administers the import/export customs duties and taxes (excise duty, VAT), and collects statistical information on foreign trade in goods.
Export and import of goods
The Integrated Tariff of the Republic of Lithuania LITAR is a compilation of information on EU customs duties and national taxes as well as some prohibitions and restrictions compiled and managed as a computer database.
The Integrated Tariff contains data of the Integrated Tariff of the European Communities TARIC, supplemented by data on national taxes administered by the customs (excise duty and VAT).
Export and import of services
Export of services can be carried out in three ways:
- service provider provides services temporarily in another Member State;
- a citizen of another Member State comes to Lithuania and makes use of the services (in this case, possibilities are mainly related to the number of tourists);
- in case of a need for permanent infrastructure, Lithuanian services companies may develop an export of services by investing in the required infrastructure in other states.
State support for exports
The state compensates in part for expenses on the insurance of export credits. The aim of the measure is to promote the export of goods and services to third countries and to EU Member States.
Look here for more information on export promotion in Lithuania:
Lithuanian guarantee institution Investicijų ir verslo garantijos UAB (INVEGA) provides special state guarantees to policyholders until 31 December 2010 (or until the new deadline if the period for aid provision provided in the Communication from the Commission on the Temporary Community Framework for State aid measures to support access to finance in the current financial and economic crisis will be extended) to repay a part of the buyer's debt in the cases of the insurance of export credit if the buyer fails to settle with the policyholder on schedule set forth in a contract. On the expiration of the date of measure implementation INVEGA will not provide new guarantees, but will comply with the obligations under guarantees issued by INVEGA before 31 December 2010.
The Lithuanian Customs collects statistical information on foreign trade.
Export and import of goods
EORI number. A person who intends to carry out the activities covered by customs legislation (customs clearance and other activities) should be given an economic operator's number (EORI number).
Declaration of goods. The import declaration may be submitted to Customs by completing the Single Administrative Document or using data processing techniques. The export declaration may be submitted only by using data-processing techniques.
Persons meeting the set requirements may use simplified customs procedures for import and export.
Customs procedures with economic impact (customs warehousing, inward processing, processing under customs control, temporary importation, outward processing) are permitted to be applied only after an authorisation is received from customs, which is granted after an examination of economic conditions of their application. An authorisation from customs is also required when setting up the places of storage for the customs controlled goods (import and export terminals, customs warehouses), when performing a customs procedure of releasing the goods for free circulation at a reduced or zero rate of import duty due to the purpose of goods, as well as for the right to use a comprehensive guarantee and some other simplifications and formalities.
The Extrastat system covers data of Lithuania's trade with non-EU countries. The source of this data is the customs import and export declarations.