Free zones are parts of the customs territory of the Union designated by the state and supervised by customs, in which the free zone procedure applies to non-Union goods.
In free zones, goods are stored without lodging a customs declaration for import and without payment of import duties and other charges, and without application of commercial policy measures, except for a prohibition or restriction on their entry into or exit from the customs territory of the Union.
Union goods may be brought into a free zone, stored, transported, used, processed or consumed there. In such cases, the goods are not considered to have been placed under the free zone procedure.
Types of free zones in the Republic of Lithuania
Under Article 57 of the Law of the Republic of Lithuania on Customs, free zones in the territory of the Republic of Lithuania are:
- Free territories of free economic zones (FEZ) – established in accordance with the Law of the Republic of Lithuania on the Basics of Free Economic Zones and the corresponding law on the specific free economic zone
- Free port – a separated part of the territory of the Klaipėda State Seaport, in which non-Union goods are considered, for the purposes of import duties, taxes, economic prohibitions and restrictions, to be located outside the customs territory of the Union, except where such goods are released for free circulation, placed under another customs procedure, or held or used under conditions other than those provided for in customs legislation
Territories recognised as free zones by government resolutions:
- in international seaports
- in international airports
- at railway stations
- in other locations where large-scale goods transhipment, storage, assembly, sorting, packaging, wholesale trade, processing or handling activity is carried out or is planned to be carried out
Customs supervision in a free zone
Free zones must be enclosed. In a free zone, customs:
- supervises the external boundaries of the free zone territory and the places where goods enter and leave
- may check persons, goods brought in and taken out, and means of transport entering and leaving the free zone
Presentation of goods to customs in a free zone
Goods brought into a free zone must be presented to customs and the customs formalities provided for them must be carried out, if:
- the goods are brought into the free zone directly from outside the customs territory of the Union
- the goods had been placed under a customs procedure which is discharged or considered to have been discharged at the time the free zone procedure is placed on those goods
- the free zone procedure is placed on the goods with a view to a decision being taken to repay or waive recovery of import duty
- such formalities are provided for under legislation other than customs legislation
Placing goods under the free zone procedure
To place goods under the free zone procedure, it is not necessary to lodge an import customs declaration.
Goods brought into a free zone are considered to be placed under the free zone customs procedure at the time they enter the free zone, provided that no other customs procedure is placed on them at that time. Where the goods had been under the transit procedure, that procedure is discharged when the goods enter the free zone.
Goods brought into a free zone must be entered in the free zone's stock records for goods.
Records of goods in a free zone
Records of goods brought into a free zone are governed by Article 178 of Commission Delegated Regulation (EU) No 2015/2446 and the Rules for the keeping of records, management and turnover reporting of goods held in customs-supervised storage facilities, approved by Order No 1B-764 of the Director General of the Customs Department of 29 December 2011.
Stock records must be kept in such a way that, using the information and data recorded in them, customs:
- is able to supervise how the free zone procedure is carried out
- can identify the goods placed under that procedure, their customs status and their transport operations
Where Union goods to which the free zone procedure does not apply are stored in a free zone, they must be recorded separately from goods to which the free zone procedure applies.
Free zones in Lithuania and the customs offices supervising them
| Free zone | Code | Address | Supervising customs office |
| UAB "Vingės logistika" | LZ0001 | Verslo g. 11, Klaipėda | Klaipėda Territorial Customs Office, Klaipėda Cargo Post |
| UAB "ADREM LEZ" | LZ0002 | Švepelių g. 5A, Klaipėda | Klaipėda Territorial Customs Office, Klaipėda Cargo Post |
| UAB "Aviacijos paslaugų centras" | KZ0003 | Pievų g. 1, Karmėlava | Kaunas Territorial Customs Office, Kaunas Airport Post |
Legal basis
- Union Customs Code (EU) No 952/2013 (Articles 158, 237, 243–249) https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:02013R0952-20200101
- Commission Delegated Regulation (EU) No 2015/2446 https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A32015R2446
- Law of the Republic of Lithuania on the Basics of Free Economic Zones https://www.e-tar.lt/portal/lt/legalAct/TAR.E79004684F4D/asr?csrt=9199090808055465087
- Law of the Republic of Lithuania on Customs (Articles 15, 57) https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.232350/asr
- Order No 1B-764 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 29 December 2011 on the approval of the Rules for the keeping of records, management and turnover reporting of goods held in customs-supervised storage facilities https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.416407/asr
- Order No 1B-697 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 26 November 2010 on the approval of the regulations for coordinating the establishment of a free zone and the requirements for the territory of the free zone being established and the place of customs inspection https://www.e-tar.lt/portal/lt/legalAct/TAR.BD7221E17E90/asr?csrt=8108019325023038165
- Law of the Republic of Lithuania on the Klaipėda State Seaport https://www.e-tar.lt/portal/lt/legalAct/TAR.D66F6A760DE7/asr?csrt=4245712913867331235
- Information on free zones from the Directorate-General for Taxation and Customs Union (DG TAXUD) https://taxation-customs.ec.europa.eu/customs/free-zones_en