Registration / deregistration / change of data of warehouse keepers and/or warehouses

Name of the service

Registration / deregistration / change of data of warehouse keepers and/or warehouses.

Recipients of the service

Legal entities of the Republic of Lithuania.

Description of the service

Taxpayers wishing to produce, process, mix or store excise goods under excise duty suspension arrangements for the openning a tax warehouse or supplement, amend or revoke the permit to set up a tax warehouse, which has already been issued, must apply to the State Tax Inspectorate.       

The warehouse keeper who registers a warehouse for the first time is given a warehouse keeper identification number.

 

25 working days from the date of receipt of the application to set up a tax warehouse.

15 working days in case of requesting to supplement the authorisation for the opening of a tax warehouse;

 10 working days from the date of receipt of the application submitted regarding opening a warehouse in international exhibitions and / or fairs, removal of certain groups of goods from the permit to set up a tax warehouse or deregistration of the warehouse;

 5 working days from the date of receipt of the application submitted regarding amendment for an authorisation for the opening of a tax warehouse or issue of a duplicate.

Form of the application

Form FR0644, Application for an authorisation for the opening of a tax warehouse.

Documents to be submitted

In case of an application for the opening of a tax warehouse:

 - Application for the opening of a tax warehouse (FR0644);

- copies of the documents concerning metrological control of measuring instruments of excisable goods;

- technological schemes of the production, mixing and other operations of excisable goods to be carried out in a warehouse with such goods;

- technical regulations of production, mixing and other operations to be carried out in a warehouse with excisable goods;

- sealing schemes of the instruments measuring the quantity of excisable goods, sealing certificate if such instruments must be sealed;

- copies of the documents evidencing that the protection of the excisable goods under excise duty suspension regime from illegal departure from the warehouse is guaranteed;

- a copy of the notification of assignment of the identification (EORI) number in the Customs Clients Register of the Republic of Lithuania if the warehouse keeper indicates in the form FR0644P1 that the activities "dispatch of goods from the place of import under AMLAR (activity code 600)" and "dispatch excise goods to a place where the excise goods leave the territory of the Community (activity code 700)" are to be carried out in the warehouse;

- other documents which may be required by the tax administrator.

In case of an application to supplement the authorisation for the opening of a tax warehouse, together with the application (form FR0644) technological schemes, technical regulations of the operations to be carried out in a warehouse with excise goods etc. must be submitted. Warehouse keeper must submit a copy of the notification of assignment of the identification (EORI) number in the Customs Clients Register of the Republic of Lithuania if it is planned to carry out import and/or export activities.

In case of an application to remove certain goods from the authorisation for the opening of a tax warehouse, together with the application (form FR0644) a free-format list of the goods refused to store and/or activities refused to carry out must be submitted.

In case of an application to amend the authorisation for the opening of a tax warehouse together with the application (form FR0644) the documents evidencing the fact of change of the company name or name, surname, registered office of the warehouse keeper of warehouse address must be submitted.

In case of an application to issue a duplicate of authorisation, together with the application (form FR0644) an explanation of the circumstances of authorisation loss or available evidence of such loss must be submitted.

In case of an application to deregister a tax warehouse or the warehouse keeper, accordingly filled application (form FR0644) must be submitted.

Service provision methods

By electronic means via My STI on the portal of the State Tax Inspectorate, directly, by mail, e-mail vmi@vmi.lt.

Service provider

State Tax Inspectorate under the Minister of Finance of the Republic of Lithuania.

County State Tax Inspectorates.

Supervisor of the service

Information on the supervisor of the service is provided via telephone of the Tax Information Centre:

1882 or 8 700 55 882 in case of calling from all main telecommunication operator networks in Lithuania;

 +370 5 255 3190, in case of calling from abroad.

Legislation

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/ EEC (Official Journal L: 14.1.2009, No 9);

Republic of Lithuania Law on Excise Duty;

Resolution No 821 of the Government of the Republic of Lithuania of 4 June 2002 "On the Implementation of the Provisions of the Law on Excise Duty";

Order No 157 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 17 June 2002 "On the Registration of Tax Warehouses";

Order 174 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 25 June 2002 "On the Rules of Acceptance, Registration and Use of the Documents Supporting Payment of Excise Duties".

The legislation is available on the website of the Register of Legal Acts at www.e-tar.lt. In case of any amendments to the legislation, please see the acting edition of the document.