Customs and Import/Export Compliance for E-Commerce in Lithuania
AT A GLANCE
- Goods imported into the EU from non-EU countries are generally subject to customs declarations and applicable import taxes. However, customs duties and import VAT are not universally payable on every shipment. Exemptions and special customs procedures may apply depending on the goods, their value, origin and intended use. Since 1 July 2026, the EU has applied a temporary EUR 3 customs duty to qualifying low-value consignments not exceeding EUR 150, calculated for each distinct tariff classification represented in a consignment. Import VAT generally applies unless a specific exemption is available, including qualifying imports under the IOSS scheme.
- Incorrect HS code classification is one of the most common and most expensive e-commerce customs errors — resulting in underpaid duties discovered on audit, with backdated assessments plus penalties.
- IOSS (Import One Stop Shop) allows e-commerce sellers to collect VAT at the point of sale on low-value goods (below €150) imported from non-EU countries, eliminating border VAT charges that generate consumer complaints and returns.
- Lithuania is a full EU customs union member — goods imported into Lithuania are in free circulation across all 27 EU member states; goods exported from Lithuania to non-EU countries leave the EU customs territory.
- We provide customs advisory, HS code classification, IOSS registration, origin documentation, and Intrastat reporting support — advising before the first shipment, not after the first customs hold.
Customs and import/export compliance for an e-commerce business covers the obligations that arise when physical goods cross international borders — importing products from non-EU suppliers into Lithuania, selling goods to customers outside the EU, or moving goods between EU member states. The key areas are: customs duty calculation based on the correct HS commodity code and country of origin; import VAT management and reclaim; IOSS registration and monthly returns for low-value imports to EU consumers; country of origin documentation for preferential duty rates under EU trade agreements; and Intrastat statistical reporting for intra-EU goods movements. We advise on all of these before shipments begin, preventing the unexpected costs and delays that arise when customs compliance is treated as an afterthought.
How the EU Customs Framework Applies to E-Commerce
Lithuania is part of the EU customs union — a single customs territory in which goods move freely once they have cleared customs at the point of entry. A shipment imported into Lithuania from China clears EU customs at the Lithuanian border and is then in free circulation across all 27 member states. Conversely, goods exported from Lithuania to a non-EU country leave the EU customs territory and are subject to the import requirements of the destination country.
For e-commerce businesses, the customs framework creates obligations at four distinct points: when goods are imported into the EU (customs duties and import VAT); when goods are sold to non-EU consumers (export documentation and destination country import compliance); when low-value goods are sold to EU consumers from non-EU warehouses (IOSS); and when goods move between EU member states above statistical thresholds (Intrastat).
Why customs compliance matters for e-commerce
The cost implications of getting customs wrong are not hypothetical — they arrive as bills. A company that has been importing goods under an incorrect HS code, and therefore paying too little duty, receives a backdated assessment covering every import in the relevant period plus interest and penalties. A company that has been importing goods under an HS code for which a preferential duty rate was available — but not claimed, because the origin documentation was not in place — has been overpaying duty on every shipment. For an e-commerce business importing several containers per year, both errors represent thousands of euros of unnecessary cost.
The three-layer cost of importing goods into the EU
Importing goods into Lithuania may involve customs duties, import VAT and customs clearance costs. Customs duties depend on the applicable EU tariff classification, origin, customs value and any preferential arrangements or exemptions. From 1 July 2026, a temporary EUR 3 customs duty applies to qualifying low-value consignments under the relevant EU rules. Lithuanian import VAT is generally calculated using the applicable VAT rate on a taxable amount that includes the customs value, relevant customs duties and certain additional costs, including qualifying transport and insurance expenses. Depending on the importer’s VAT status and applicable procedures, import VAT may be accounted for through the VAT return rather than paid directly at customs clearance. Customs broker fees arise where a broker is engaged and are not universally mandatory. We advise on all three costs at the product and supplier level before the first shipment arrives.
The EU abolished the EUR 22 import VAT exemption on 1 July 2021. Import VAT generally applies to commercial imports regardless of value, subject to statutory exemptions and special procedures. The Import One Stop Shop (IOSS) provides an optional mechanism for collecting and declaring VAT on qualifying distance sales of imported goods in consignments with an intrinsic value not exceeding EUR 150, excluding excise goods. From 1 July 2026, the EU also introduced a temporary EUR 3 customs duty on qualifying low-value consignments, replacing the previous general customs duty exemption for such consignments within the scope of the measure. Use of IOSS does not eliminate applicable customs duties or customs declaration requirements. The abolition of the de minimis threshold significantly increased the compliance burden for e-commerce businesses shipping small parcels from non-EU warehouses.













