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LITHUANIAN CUSTOMS 2006
TAXES
Contribution to the State Budget
In 2006, the Lithuanian Customs administered Customs duties, excise duties and value–added–tax (further – VAT)
for import goods released for free circulation. During this period, the amount of 3 824 800 000 LTL of taxes was
collected into the state budget and transferred for administering to the State Tax Inspectorate (STI). Of them:
1 547 700 000 LTL of Customs duties, excise duties and VAT (11 percent of the total state budget revenue) were
collected into the state budget;
the amount of 2 277 100 000 LTL of excise duties and VAT (16 percent of the total state budget revenue) was
transferred for administering to STI.
Collection of Taxes Adminsitered by the Customs
The plan of collecting to the state budget 1 480 719 000 LTL of taxes was approved for the Lithuanian Customs for
the year 2006. 1 547 749 000 LTL were collected, the approved tax collection plan was implemented by 105 percent
(67 030 000 LTL were collected above the full implementation of the plan). In 2006, 15 percent (196 645 000 LTL)
more than in 2005 were collected.
Main Conditions Affecting Tax Collection
Volumes of import goods
In 2006, the collection of taxes administered by the Customs was largely determined by the volumes of goods liable
to taxes imported within the period of December 2004 – November 2005. The total value of taxable import goods
comprised 18 209 000 000 LTL. The total value of these goods increased within the said period by 2 509 000 000 LTL
or by 16 percent:
the total value of import crude oil (the control of import taxes assessed on which by the Customs is being transferred
to STI) increased by 1 379 000 000 LTL or by 15 percent;
the total value of other goods (the payment of the greatest part of import taxes assessed on which is controlled and
the taxes are collected by the Lithuanian Customs) increased by 1 130 000 000 LTL or by 17 percent.
The tax collection was affected by the volumes of import of separate goods and import taxes assessed on them. The
taxes assessed on 10 groups of import goods, the increase of import taxes for which within the period of December 2005 –
November 2006 was most significant (with the exception of crude oil), increased by 69 000 000 LTL or by 75 percent. The
greatest increase was observed in respect of sunflower–seed, safflower or cotton–seed oil (about 10 300 000 LTL), and on
natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk (about 9 000 000 LTL).
Transfer of tax payment control to STI
The Lithuanian Customs administers VAT on goods released for free circulation. However, the Customs does not receive
all VAT assessed on these goods: if a business entity submits a certificate that the value of energy supplies, productive assets
is higher than 100 000 LTL, the control of the payment of VAT is transferred to the State Tax Inspectorate (STI).
In 2006, the Customs assessed about 2 277 000 000 LTL of taxes, the control of the payment of which was transferred
by them to the STI (418 000 000 LTL or 23 percent more than in 2005), of them:
VAT on energy supplies and productive assets – 1 993 000 000 LTL or 247 000 000 LTL (14 percent) more than
in 2005;
excise duties and VAT due on excise goods kept in excise warehouses – 284 000 000 LTL or 172 000 000 LTL
(153 percent) more than in 2005.
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