Entry of the previous document in the customs declaration
SAD box 40, data element (2/1)
Lithuania
Published 23 Feb 2022
Case law
The previous document shall be entered in box 40 of the customs declaration or in the data element (2/1). The correct declaration of these data is particularly important in the case of customs procedures such as transit, customs warehousing, temporary admission, inward processing. According to the information provided in this box, customs authorities control the discharge of the procedure, and failure to discharge the procedure properly may give rise to tax liability.
