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Q&A about international items

English

Where can I pay taxes and duties?

You can pay taxes and duties at the post office when collecting your item. When collecting, a valid ID (personal identification card, passport, driving license) must be presented.

Are there any limitations with regard to the quantity of goods that may be imported without import taxes sent in non-commercial postal items by a private person from a third countries to a private person in Lithuania?

When a private person from a third country is sending a non-commercial postal item the value of which does not exceed EUR 45 and the addressee is going to receive the item in the member country of the European Union, a certain amount of tobacco products, alcohol, and alcohol beverages as well as fragrance may be imported without charges.

What is “single administrative document”? When is it used and who prepares it?

When the value of an exported/imported item is EUR 1,000 or higher, export/import single administrative document, i.e. mandatory written customs declaration, must be completed. Upon the customer’s request, the import/export declaration can be completed by Lithuania Post, or the customer may choose another company providing customs intermediary services.

Are shipping expenses included into the customs value of goods when calculating import taxes for postal items sent from third countries? What law does set this requirement?

Based on article 165 of Commission Regulation No. 2454/93 laying down provisions for the implementation of Council Regulation No. 2913/92 establishing the Community Customs Code, all postal charges levied up to the place of destination in respect of goods sent by post must be included into the customs value of these goods, except for cases when postal items contain goods of non-commercial nature. This Regulation can be found at the webpage of the Seimas of the Republic of Lithuania (www.lrs.lt) using the tool for document search.

What rate of import duties is applied to postal items sent from third countries with value exceeding EUR 700? How can I find out a code of a specific good?

The goods with value exceeding EUR 700 sent from third countries are charged with import duties set in Council Regulation No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. Customs duties applied to imported goods and terms and conditions governing import can be found at the website of the Customs of Lithuania www.cust.lt at http://litarweb.cust.lt/taric/web/main_EN.

What charges are payable by addressees in Lithuania for goods ordered via the Internet?

Postal items containing goods purchased by legal and private persons (ordered via the Internet, from a catalogue, purchased at an auction) are admitted free of import duties if the value of a postal item does not exceed EUR 150. Import VAT is not levied on such postal items if customs value (total) of each item does not exceed EUR 21.72. The relief is not applied to goods subject to excise duties.

What documents must be submitted to customs declarants?

When ordering goods online from third countries, it is necessary to obtain documents grounding purchase transaction, e.g. number of your order/good purchased online, invoice and/or payment document generated by Paypal or e-bank payment system.

What is particular about postal items sent to and received from other countries?

Postal items sent to other countries are handled by several post offices; therefore, the sender may face more problems related to mail delivery.

Important to know:

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