Registration / deregistration of temporary registered consignees

Name of the service

Registration / deregistration of temporary registered consignees.

Recipients of the service

Persons from Lithuania and foreign countries.

Description of the service

The taxpayers wishing to receive excise goods under excise duty suspension arrangements from other European Union Member States for business purposes on occasional basis must apply to the State Tax Inspectorate for registration as a temporary registered consignee and issue of the certificate of the temporary registered consignee.

The taxpayer shall be deregistered from the register of temporary registered consignees upon expiry of the term or on the initiative of the Tax Administrator.

Service provision term

The Tax Administrator makes a decision on registration of a taxpayer as a temporary registered consignee and issue of the certificate of the temporary registered consignee within 25 working days from the date of submission of the application and if any additional data was requested and the time limit of 25 working days has expired — not later than within 5 working days from the date of provision of such data.

If, in addition to the application, the person submits a guarantee for the discharge of liabilities (surety document, guarantee document, document evidencing payment of a cash deposit) ensuring  100 per cent of the excise duty amount calculated for the estimated quality of excise goods from another European Union Member State, the tax administrator makes a decision on registration of the taxpayer as a temporary registered consignee and issue of the certificate of the temporary registered consignee within 5 working days.

Form of the application

Form AKC407, application for the issue of a certificate of the temporary registered consignee and annexes thereto.

Documents to be submitted

- Application for the issue of a certificate of the temporary registered consignee (form AKC407 and annex thereto);

- Certificate(s) on attribution of a code under the combined customs tariff and foreign trade statistical nomenclature of the Republic of Lithuania (Combined Nomenclature) issued by the customs laboratory;

- other documents which may be required by the Tax Administrator.

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 VA-94 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 27 August 2010 "On the Registration of Temporary Registered Consignees of Excise Goods";

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.