Lithuania Import Duties & Taxes Explained

There is no VAT threshold in Lithuania; import VAT at 21% applies to all shipments regardless of value. Since July 1, 2021, every shipment from outside the EU is subject to VAT, though customs duties only apply to shipments over €150.

Your shipment to Lithuania will incur import VAT at 21% on all packages, plus customs duty if the goods value exceeds €150. You should also budget for carrier handling fees, typically €3-€15 depending on the delivery service used.

Customs duty in Lithuania applies when your shipment's goods value (excluding shipping) exceeds €150, with rates typically ranging from 0% to 17% depending on the product category. Note that Import VAT at 21% applies to all shipments regardless of value, calculated on the total including duty and shipping costs.

The costs you're seeing aren't just shipping - Lithuania applies 21% import VAT to all shipments from outside the EU, plus customs duties on goods over €150. Your shipment will also incur carrier handling fees (€3-€15) when Lithuanian Customs processes your package on arrival.

The standard Import VAT rate in Lithuania is 21%. This rate is applied to the total customs value, which includes your item price, shipping costs, insurance, and any customs duty paid.

Duty rates vary by product category but usually range from 0% to 17% for common items like clothing and electronics. The tax is calculated as a percentage of the CIF value, which includes the item cost plus shipping and insurance.

Lithuanian Post charges an approximate handling fee of €3.00 for processing standard customs declarations on your behalf. This fee is separate from any taxes or duties collected.

Yes, express carriers typically charge a disbursement or brokerage fee, often around €15.00 or 2.5% of the taxes advanced, whichever is higher. This covers their service in clearing your shipment through customs.

Import VAT and customs duties are collected by Lietuvos muitinė (Lithuanian Customs) upon arrival of your shipment. The carrier will usually collect these fees from you before final delivery.

No, there is no tax-free limit for Import VAT in Lithuania; all shipments are subject to the 21% rate. However, if you bought from an IOSS-registered retailer, you may have already paid this VAT at checkout.