Governmental Resolution No.257 of 1999 on the approval of the procedure, applicable to natural persons, for the carriage across and storage on the territory of the Republic of Lithuania of excised alcohol, tobacco and oil products.

With the aim of preventing the smuggling of excised goods and illegal carriage and storage thereof, the Government of the Republic of Lithuania hereby has resolved: 1. To approve the procedure, applicable to natural persons, for the carriage across and storage on the territory of the Republic of Lithuania of excised alcohol, tobacco and oil products (attached). 2. To establish that: 2.1. natural persons storing either alcoholic beverages and tobacco products marked with label bands of old model or alcoholic beverages and tobacco products imported from abroad and unmarked with label bands the amount of which is greater than that established by the procedure, applicable to natural persons, for the carriage across and storage on the territory of the Republic of Lithuania of excised alcohol, tobacco and oil products approved by this resolution (hereinafter referred to as the procedure approved by this resolution) shall inform territorial state tax inspectorates about that within a month from the date of the coming into effect of this resolution. 2.2. provisions covered in paragraphs 2.1, 2.2 and 5.2 of the procedure approved by this resolution shall not be applied in the cases when the remainder of either alcoholic beverages and tobacco products marked with label bands of old model or imported alcoholic beverages and tobacco products unmarked with label bands, both purchased by natural persons (who have informed territorial state tax inspectorates) by the date of the coming into effect of this resolution, has been performed an inventory count and stored in accordance with the procedure established by the Ministry of Finance.