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LITHUANIAN CUSTOMS 2006
of enterprises wishing to perform and (or) performing the simplified procedures, controls on request of the institutions
of foreign countries or other institutions are obligatory).
4 joint controls with STI, in the course of which 46 500 LTL of taxes were assessed, were accomplished. Information
on violations made by 246 enterprises and disclosed on performing the controls of their business and commercial activities
was also transferred to STI.
Tariff Classification and Control of Goods
One of the most important factors making impact on taxes administered by the Customs is tariff measures.
The post–clearance control of import Single Administrative Documents (SAD) is constantly performed at the
territorial Customs offices with a view to verifying the correctness of the classification, origin of goods, application of tax
rates. In 2006, 58 000 of goods were checked, 8 000 000 LTL were assessed additionally.
One of the ways to control the classification of goods is taking samples of goods during Customs clearance in order to
check the accuracy of the commodity codes indicated in a declaration.
Samples of goods are classified by drawing up Goods Classification Statements (further – GCS).
Number of Samples Taken by TCO and of GCSs Drawn Up
INDICATORS IN 2004 IN 2005 IN 2006
Samples taken 3 314 3 892 3 153
GCS drawn up, of them: 3 974 3 778 3 657
GCS drawn up independently (by TCO) 834 376 471
GCS drawn up with conclusion by CD or CL 3 140 3 402 3 186
Another way to control the classification of goods is checking the Single Administrative Documents (SAD) drawn up
in order to establish whether the commodity code indicated in a declaration is correct.
Taxes Assessed Additionally in 2006 by Territorial Customs Offices (LTL)
TERRITORIAL
CUSTOMS OFFICES
TAXES ASSESSED HAVING
DRAWN UP GCS
TAXES ASSESSED HAVING CHECKED
SAD AFTER CUSTOMS CLEARANCE
IN TOTAL:
Vilnius 79 747 327 217 406 964
Kaunas 4 762 931 720 936 482
Klaipėda 10 439 394 336 404 775
Šiauliai 5 308 253 224 258 532
Panevėžys 25 090 61 003 86 093
In total: 125 346 1 967 500 2 092 846
Supervision of Origin of Goods Declared
While implementing 32 unilateral, bilateral and multilateral EU preferential tariff arrangements, inquiries regarding
checks of origin of import goods are prepared to foreign Customs authorities, and, upon requests of the Customs of
foreign states, checks of origin are carried out.
According to the results of the verifications of the Customs authorities of foreign states, 1 800 000 LTL were assessed
additionally within the reference period.
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