🇱🇹 Import Customs & Duties: Lithuania
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
21%
CIF value + duty. Reduced rate of 9% for heating, books, periodicals, accommodation, cultural and sports events. Super-reduced 5% for pharmaceutical and medical products.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-3.7% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 8-17% | HS 64 |
| Food products | 0-36% | HS 01-24 |
| Machinery | 0-4% | HS 84 |
| Cosmetics | 2.5-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-4.7% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Lithuanian Customs (lrmuitine.lt). MDAS electronic system for declarations. EU Union Customs Code applies. Klaipeda port (important Baltic sea port) and Vilnius airport handle cargo. Lietuvos pastas handles postal customs. IOSS for low-value VAT.
What to Actually Expect
Efficient EU customs. Klaipeda is a key Baltic logistics hub. Express shipments clear same day. Postal parcels 1-3 days. As EU external border with Belarus and Russian Kaliningrad exclave, plays active role in sanctions enforcement. Growing e-commerce transit hub for the Baltics.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
EU-standard licensing. Required for agricultural quotas, dual-use goods, weapons. As EU external border (Belarus/Kaliningrad), strict enforcement of EU sanctions.
Certificate of Origin
Issued by Lithuanian Chamber of Commerce, Industry and Crafts (LPPARA). EUR.1 for EU FTA partners. REX system for registered exporters.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Lithuania:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $2 | $11 | $13 |
| $100 | $4 | $22 | $26 |
| $200 | $8 | $44 | $52 |
| $500 | $21 | $109 | $130 |
| $1000 | $42 | $219 | $261 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Lithuania
Frequently Asked Questions
What is the duty-free threshold for Lithuania?
Lithuania has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Lithuania?
The VAT/tax rate on imports to Lithuania is 21%. VAT applies to: CIF value + duty. Reduced rate of 9% for heating, books, periodicals, accommodation, cultural and sports events. Super-reduced 5% for pharmaceutical and medical products.
How long does customs clearance take in Lithuania?
Typical customs clearance in Lithuania takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Lithuania?
To import into Lithuania, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Lithuania?
Lithuania prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.