Commission Decision (EU) 2023/375 of 16 February 2023 on relief from import duties and VAT exemption granted for goods imported to Lithuania in 2021 and 2022 to deal with the migration crisis (notified under document C(2023) 1032) (Only the Lithuanian text is authentic)
Commission Decision (EU) 2023/375 of 16 February 2023 on relief from import duties and VAT exemption granted for goods imported to Lithuania in 2021 and 2022 to deal with the migration crisis (notified under document C(2023) 1032) (Only the Lithuanian text is authentic)
Decision (EU) 2023/375 · Decision · 4 articles
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Goods imported for release for free circulation by the State Border Guard Service of Lithuania shall be admitted free of import duties within the meaning of Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from value added tax (VAT) on the imports within the meaning of Article 2(1), point (a), of Directive 2009/132/EC, where the following conditions are fulfilled:
(a)
the goods are intended for one of the following uses:
(i)
distribution free of charge by designated State organisations to third country nationals and stateless persons who have crossed the border between Lithuania and Belarus in an unauthorised manner as well as to applicants for international protection;
(ii)
being made available free of charge to third country nationals and stateless persons who have crossed the border between Lithuania and Belarus in an unauthorised manner, as well as to applicants for international protection, by designated State organisations, while remaining the property of those organisations;
(b)
the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 and Articles 52, 55, 56 and 57 of Directive 2009/132/EC.
By 1 March 2023 at the latest, Lithuania shall communicate to the Commission the following information:
(a)
consolidated information regarding the goods admitted free of import duties and exempted from VAT pursuant to Article 1:
(i)
customs declaration number;
(ii)
acceptance date;
(iii)
Combined Nomenclature code;
(iv)
Integrated Tariff of the European Communities code;
(v)
net mass;
(vi)
supplementary unit, if applicable;
(vii)
value of goods;
(viii)
duty rate;
(ix)
VAT rate;
(x)
amount of uncollected duties and VAT;
(xi)
origin of goods;
(xii)
the titles of the organisations referred to in Article 1, point (a) (ii), with respect to goods made available to third country nationals and stateless persons who have crossed the border between Lithuania and Belarus in an unauthorised manner as well as to applicants for international protection;
(b)
a list of designated State organisations in charge of distributing and making available goods benefiting from the relief from duties and the VAT exemption to third country nationals and stateless persons who have crossed the border between Lithuania and Belarus in an unauthorised manner as well as to applicants for international protection;
(c)
measures taken to ensure compliance with Articles 78, 79 and 80 of Regulation (EC) No 1186/2009 and with Articles 55, 56 and 57 of Directive 2009/132/EC;
(d)
the risk management and, where appropriate, customs control measures undertaken by Lithuania pursuant to Article 46 of Regulation (EU) No 952/2013, with regard to the goods falling within the scope of this Decision.
