{"id":30367,"date":"2022-10-21T14:56:33","date_gmt":"2022-10-21T11:56:33","guid":{"rendered":"https:\/\/tet.lt\/?p=30367"},"modified":"2026-10-09T15:54:21","modified_gmt":"2026-10-09T12:54:21","slug":"customs-duties-and-taxes-on-goods-originating-in-lithuania","status":"publish","type":"post","link":"https:\/\/tet.lt\/lt\/blog\/customs-duties-and-taxes-on-goods-originating-in-lithuania\/","title":{"rendered":"Muit\u0173 mokes\u010diai ir mokes\u010diai u\u017e prekes, kuri\u0173 kilm\u0117s \u0161alis yra Lietuva"},"content":{"rendered":"

Muit\u0173 mokes\u010diai ir mokes\u010diai u\u017e prekes, kuri\u0173 kilm\u0117s \u0161alis yra Lietuva<\/h1>\n

\"Muit\u0173In this practical leaflet you will find a list of customs duties and other taxes on goods exported from Lithuania to the country of the recipient when the country of origin of the goods is Lithuania. Find out what taxes the customer will have to pay after the customer buys your product and it reaches the customer’s country.<\/p>\n

This information would benefit sellers who wish to avoid the situation where goods are returned because the buyer is unwilling to pay duties related to customs clearance. By notifying the buyer in advance thereof, you will reduce the risk of return. This information is also useful for people who for one reason or another pay these costs.<\/p>\n

WHEN MUST ONE PAY CUSTOMS DUTY?<\/h2>\n

Customs duties are usually calculated on the basis of the value of the goods, the country of origin and the type of goods.<\/p>\n

Duty-free value of goods<\/h3>\n

The cost of the product is based on the value of a group of products which you send in shipping documents. Many countries have set a price limit for goods entering the country (tax-free value) that exempts the recipient from customs duties and other taxes.<\/p>\n

As you may have already understood, it is the responsibility of the sender to provide the correct information about the value of the goods. We remind you that each country has the right to stop cargoes for physical inspection in order to verify the correctness of the provided information and the declared value.<\/p>\n

Origin of the goods<\/h3>\n

Origin is determined under the applicable rules of origin. Where production involves several countries, non-preferential origin generally depends on the last substantial, economically justified processing. Preferential origin requires compliance with the product-specific rules of the relevant trade agreement; processing imported materials in Lithuania does not automatically confer Lithuanian or EU origin. The origin of the goods is extremely important because it determines whether the product is subject to customs duty and in which amount.<\/p>\n

The European Union has\u00a0concluded free trade agreements\u00a0or preferential tariffs with many countries of the world. This means that goods exported from Lithuania qualify for preferential customs duties only if they meet the relevant trade agreement’s rules of origin and the applicable proof-of-origin and other conditions.<\/p>\n

The required proof of preferential origin depends on the applicable trade agreement. It may include an EUR.1 or EUR-MED certificate, an origin declaration or statement on origin, or importer’s knowledge where permitted. Exporter authorisation or REX registration may be required, depending on the agreement and consignment value.<\/p>\n

The destination country’s tariff rules and the applicable trade agreement determine whether EU origin or a specific country of origin must be declared. EU origin may be appropriate for preferential claims, while non-preferential origin and country-specific trade measures may require identification of Lithuania or another actual country of origin.<\/p>\n

Nomenclature of goods<\/h3>\n

The goods are divided into groups which have been assigned different tax rates. The World Customs Organization has published the\u00a0Harmonized International Cargo Classification System<\/strong><\/a>\u00a0(HS or HTS), which is followed by many countries around the world.<\/p>\n

In the HS system, each element has been assigned a corresponding HS code, which best describes the element. You can find out the codes of your goods\u00a0on the website of the Lithuanian Customs Authority<\/strong><\/a>.<\/p>\n

The goods are also separated from each other in accordance with the\u00a0description of the goods in the shipping documents. Therefore, it is very important to describe the shipped goods accurately and in detail.<\/p>\n

OTHER IMPORT-RELATED TAXES<\/h2>\n

In addition to customs duties, other consumption-related taxes may be applied to goods \u2013 value added tax or its equivalent, excise taxes, etc. Consumption taxes in each country are paid by residents of this country when purchasing goods (or services). Therefore, taxes are levied on both domestic and imported goods or services.<\/p>\n

There may be free trade or cooperation agreements concluded between customs-exempt states, but consumption-related taxes still have to be paid.<\/p>\n

For Lithuania (and for the whole of Europe), the usual tax on the consumption of goods and services is the value added tax (VAT). It is true that VAT is only one form of consumption taxation \u2013 outside the European Union there are also other forms of consumption-related taxes, such as the Goods and Services Tax (GST) in Australia, state and local sales and use taxes in the United States, etc.<\/p>\n

Payment of VAT (import)<\/h3>\n

Import VAT payments are processed in the same way as customs duties.<\/p>\n

Taxable persons must complete and submit to the customs authorities a single administrative document that must indicate the value, place of origin, consignee, destination, price, weight of the goods, etc.<\/p>\n

Taxable amount<\/h3>\n

The taxable amount is the total amount actually paid or payable by the buyer, customer or third party. As a rule, the taxable amount is the price indicated in the invoice, including:<\/p>\n