Issue of the certification that payment of excise duty on excise goods moved to the Republic of Lithuania for commercial purposes in the Republic of Lithuania is guaranteed

Name of the service

Issue of the  certification that payment of excise duty on excise goods moved to the Republic of Lithuania for commercial purposes in the Republic of Lithuania is guaranteed.

Recipients of the service

Natural and legal persons.

Description of the service

Persons wishing to obtain a certification that payment of excise duty on excise goods moved to the Republic of Lithuania for commercial purposes in the Republic of Lithuania is guaranteed must apply to the Tax Administrator.

Service provision term

The application must be examined within 10 working days. 

Form of the application

Form FR0669, Application to issue a certification that payment of excise duty on excise goods moved for business purposes or own use in the Republic of Lithuania is guaranteed.

Documents to be submitted

- Application to issue a certification that payment of excise duty on excise goods moved for business purposes or own use in the Republic of Lithuania is guaranteed (form FR0669);

- document evidencing payment of the cash deposit and the guarantee of discharge of tax liabilities if such document is requested by the Tax Administrator;

- power of attorney if an authorised person is applying, when collecting the certification.

Service provision methods

By electronic means via My STI area of the State Tax Inspectorate portal.

Service provider

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

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

Republic of Lithuania Law on Tax Administration;

Republic of Lithuania Law on Excise Duty;

 Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (2004 Special Edition, 30/12/2004, No 1);

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 154 of the Minister of Finance of the Republic of Lithuania of 5 June 2002 "On the implementation of the Republic of Lithuania Law on Excise Duty";

Order No 165 of the Minister of Finance of the Republic of Lithuania of 13 June 2002 "On the Approval of the Procedure for Refunding the Excise Duty Paid for Excise Goods Used for the Purposes Provided for in Article 13(1)(1) and Article 13(1)(5) of the Republic of Lithuania Law on Excise Duty";

Order No 255 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 30 August 2002 "On the Refund of Excise Duty";

Order No VA-40 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 26 April 2005 "On the Approval of the Rules for Giving a Notice of the Wish to Have the Excise Duty Refunded";

Order No VA-64 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 28 April 2004 "On the Communication of Information on Receipt of Excise Goods from Another European Union Member State to the County State Tax Inspectorate";

Order No 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 Registration and Application of Surety Letters and Other Means Securing the Discharge of Tax Liabilities".

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.