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 ( using the tool for document search.