Knowledge Bank

Intrastat is a system for collecting statistical data on trade in goods between the Republic of Lithuania and other European Union Member States. The Intrastat system was introduced in the European Union on 1 January 1993, and in Lithuania on 1 May 2004. Intrastat data is used to compile European Union and national statistics on international trade in goods.

IDAIS is a system designed for collecting and processing Intrastat statistical report data, as well as notifying traders of their reporting obligations and reminding them in the event of late submissions.

Non-preferential origin applies automatically in all cases where preferential rules of origin do not apply to the goods. In most cases, no separate origin document is required to prove non-preferential origin, except where legislation requires a non-preferential certificate of origin to be presented.

A customs duty is an import or export tax applied to goods entering or leaving the customs territory of the European Union, with the aim of regulating trade and protecting the EU internal market.

Outward processing is a special procedure whereby Union goods are temporarily exported from the customs territory of the Union for processing operations. The processed products obtained from those goods may be released for free circulation with total or partial relief from import duty, provided that the conditions set out in the authorisation granted by customs are fulfilled and the holder of the authorisation or another person established in the EU territory so requests with the consent of the authorisation holder.

The Registered Exporter System (REX system) is a system for certifying the origin of goods based on the principle of self-certification. It allows economic operators to make out statements on origin or origin declarations themselves for goods they export or re-consign.

The customs value of goods is the monetary amount on the basis of which customs duties and import VAT are calculated. The duties payable, the application of import quotas, the need for licences and other decisions related to international trade all depend on the customs value of the goods.

Preferential origin is the origin status of goods that allows reduced import duties to be applied upon importation, where provided for in preferential trade agreements concluded by the European Union or in unilateral duty preference schemes applied by the EU, such as the Generalised Scheme of Preferences (GSP).