For private persons

The Lithuanian Customs draws the attention of residents who purchase goods in electronic shops of third countries:

    ! if you have purchased goods under the IOSS scheme (VAT is included in the price of the goods and was already paid at the time of purchase), do not submit customs declarations independently. Only carriers who receive an IOSS code through electronic systems may declare such goods in accordance with the applicable legislation. No other evidence, e.g. invoiced VAT included or the IOSS code sent directly by the seller to the buyer by e-mail, is the confirmation of the payment of VAT;

    ! if the seller does not present to the carrier the IOSS code (evidence that VAT has actually been paid) through the electronic systems, the carrier shall treat such goods as not participating in the IOSS scheme and shall submit to the customs authorities a declaration wherein the import VAT due to be paid in Lithuania is calculated;

    ! if the carrier presents to the buyer the calculated import VAT on the invoice for the declared goods, even though the seller's invoice indicates that VAT is included in the price of the goods, the buyer has two options: to refuse the goods or, after paying the taxes calculated in Lithuania, to apply to the seller for a refund of the VAT paid at the time of the purchase of the goods.

Goods are released when the person pays the full amount of the estimated taxes. If a person does not pay the amount of calculated taxes within 7 calendar days after the acceptance of the customs declaration and/or does not provide the customs with the documents or information required to complete the customs formalities specified in Article 15(1) of the Union Customs Code, a decision is made not to release the goods. In this case, the person can re-declare the received low value consignment by submitting a new customs declaration, if the carrier has not sent the relevant consignment back to the sender.

We recommend to pay the calculated taxes immediately after submitting the declaration. In this case, the goods can be released for free circulation on the same day. If payment of the taxes is delayed by more than one day after submitting the declaration and the status of your declaration does not change after payment, please send an e-mail to [email protected], with a request for clearing the declaration, indicating the declaration number (MRN), the date of submission of the declaration and the date of payment.

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If you intend to declare independently goods acquired in third country e-shops as of 1 July, you must first register with the Common User Management Portal (BAP), then apply for an Economic Operator Registration and Identification (EORI) number in the Customs Authorizations System (MLS). Once you have been assigned the EORI number, you will be able to submit goods declarations to the Customs authorities independently in the smart Customs declaration processing system (iMDAS).

You can declare independently only those goods, acquired in third-country e-shops, for which VAT was not paid at the time of purchase. If you paid VAT while purchasing the goods, only the carriers of the goods can declare them.

LOGINS

                       

For residents who submit goods declarations independently, please be reminded that you can declare consignments on the iMDAS portal when:

  • the consignment is already in the Republic of Lithuania;
  • you have informed the consignment carrier that you will declare the goods yourself;
  • you have been informed by the consignment carrier of the consignment tracking number and the location of the consignment.

Until the goods are delivered to Lithuania, the buyer does not have all the information (e.g. transportation costs, etc.) required to complete the declaration properly. Therefore, the declaration will be rejected, and it will have to be completed again when the consignment is delivered.

  

Current issues

2022-03-08 Declare your purchases yourself? Find out in advance what and how much taxes to pay

2021-09-09 Declarants, and not recipients, have to apply to customs authorities for correcting data of declarations for small consignments and on overpayment of taxes

2021-06-14 We encourage citizens who buy goods from third countries online to register on the Customs portal BAP and take care of obtaining an EORI number 

2021-05-18 Whether or not to pay import VAT will depend on when goods are presented for “customs clearance”

2021-05-17 How to calculate taxes on goods sent in consignments from third countries

2021-04-26 As of 1 July 2021, residents will be able to declare goods in consignments themselves

2021-04-19 Taxation and declaration of goods in consignments from third countries will change from 1 July

Last updated: 19-06-2024