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FREQUENTLY ASKED QUESTIONS
Customs warehouses means buildings (parts thereof), yards, tanks or other places suitable for the storage of goods under customs control, as recognised by the Customs Department. The owner of a bonded warehouse shall hold a permit issued by the Customs Department in the prescribed form, specifying where (at what address and on what premises) and what goods may be stored in the bonded warehouse.
Customs warehousing is a customs procedure belonging to one of the special procedures. Goods placed under the customs warehousing procedure are normally stored in places designated by the customs authorities - customs warehouses. These goods may be temporarily removed from the customs warehouse. For such cases, prior authorisation is required from the territorial customs office in whose area of operation the customs warehouse is established.
The customs authorities may authorise the processing of goods placed under inward processing or end-use procedures on the premises of a customs warehouse, provided that the conditions laid down for the application of those procedures are complied with, without the application of import duties, other charges, trade policy measures, and provided that they do not prohibit the entry into, or the exit from, the customs territory of the Union. In this case, those goods shall not be placed under the customs warehousing procedure.
Customs may also authorise the customs warehousing of exported goods which, after exportation, are subject to the reimbursement of import duties and taxes paid or the payment of refunds.
Goods can be stored indefinitely in customs warehouses, and when goods are imported, it is often not known how they will be disposed of. This opens the possibility of storing such goods in customs warehouses until a buyer is found. It is also possible to break up a large consignment in a bonded warehouse and sell it to different buyers. Most importantly, there is no need to pay import duties and other compulsory taxes during the storage of goods. These taxes are paid when the goods are put into service.
The requirements for the suitability of the goods storage place (territory) for the operation of a customs warehouse (temporary storage warehouse) have been approved by the Order of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-577 of 11 July 2016 "On the Approval of the Description of the Evaluation of the Suitability of the Goods Storage Place (Territory for the Operation of a Customs Warehouse) for the Operations of a Customs Warehouse (Temporary Storage Warehouse)".
Duty-free shops operate as customs warehouses referred to in Article 201 of the delegated act of the Union Customs Code.
- Innovative and secure fastening technologies.
- Wooden platforms, nylon ropes, steel chains and cables are used to secure the load. These measures can be combined with each other.
- We transport cargo in 40' Hight Cube, 40' Dry Freight, 20' Dry Freight containers.
- Financial intermediation and assistance.
- Trade intermediation and commercial assistance.
- Conciliation mediation in dispute resolution.
- Legal mediation.
- Insurance mediation.
- Administrative mediation.


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