Import tax in Lithuania

Lithuania Customs Duty

Duty rate €3 flat (IOSS) or 0-16.5%
Low-value threshold €150
VAT rate 21%
Currency EUR

Lithuania applies the EU's standard import rules with its own 21% VAT rate, matching the most common rate across the bloc. Customs enforcement is handled by a dedicated Customs Department separate from the tax authority, with Lietuvos paštas managing clearance on most postal shipments. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now.

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Lithuania Key Free Trade Agreements (FTAs)

  • EU-Japan Economic Partnership Agreement

    In force since 2019 - eliminates around 97% of industrial tariffs with Japan, phased over up to 15 years for some lines.

  • EU-South Korea FTA

    In force since 2015 - around 99% of duties (by trade value) eliminated within 5 years of entry into force.

  • EU-Canada CETA

    Provisionally applied since 2017 - 99% of tariff lines duty-free; remaining, mostly agricultural, items phased out over 7 years.

  • EU-Vietnam FTA (EVFTA)

    In force since 2020 - eliminates 99%+ of tariffs, phased to 2027-2030; textiles and footwear are treated as slower, sensitive categories.

  • EU-UK Trade and Cooperation Agreement (TCA)

    In force since 2021 - zero tariffs and quotas on qualifying goods, no phase-in, subject to rules-of-origin requirements.
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Lithuania

What is IOSS?

IOSS (Import One-Stop Shop) is an EU scheme that lets a non-EU seller collect VAT from you at checkout instead of leaving it to be collected at the border. If a seller is IOSS-registered, VAT is already included in the price you paid - if not, the courier collects it, often with a handling fee, before your parcel is delivered.

Key Takeaways

  • Lithuania's standard VAT rate is 21%, matching the EU's most common rate.
  • Lithuania applies a 9% reduced VAT rate to books, newspapers, e-publications, and heating, and a 5% rate to pharmaceuticals and medical devices.
  • Customs enforcement in Lithuania is handled by the Customs Department (Lietuvos Respublikos muitinė) under the Ministry of Finance, separate from the State Tax Inspectorate (VMI) that administers VAT.
  • Lietuvos paštas, the national postal operator, and its LP Express courier arm manage clearance on incoming international parcels.
  • Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.

Duty Rates by Product for Lithuania

15 product categories · click category for full details

Product MFN Duty HS Code FTA Available
Smartphones, laptops & tablets 0% 84-85 (ITA) —
Other electrical appliances & components 0-2.4% 84-85 —
Clothing & apparel 12% 61-62 EU-Japan EPA: full elimination (phased)
Footwear, leather upper 8% 64 —
Footwear, textile upper 16.5% 64 —
Toys & games 4.5% 95 —
Jewelry, precious metal 2.5% 71 —
Jewelry, imitation/costume 4% 71 —
Watches 4.5% 91 (9102) —
Cosmetics & beauty products 6.5% 33 EU-Japan EPA: full elimination (phased)
Books & printed matter 0% 49 —
Furniture 0% 94 —
Leather goods & handbags 1.7-9.7% 42 —
Home goods & kitchenware 0-6.5% 69, 73, 82 —
Sports equipment 0-4.7% 95 —
Verify rates at EU TARIC Consultation Database

Key Takeaways

  • Lithuania’s standard VAT rate is 21%, matching the EU’s most common rate.
  • Lithuania applies a 9% reduced VAT rate to books, newspapers, e-publications, and heating, and a 5% rate to pharmaceuticals and medical devices.
  • Customs enforcement in Lithuania is handled by the Customs Department (Lietuvos Respublikos muitinė) under the Ministry of Finance, separate from the State Tax Inspectorate (VMI) that administers VAT.
  • Lietuvos paštas, the national postal operator, and its LP Express courier arm manage clearance on incoming international parcels.
  • Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.

How Lithuanian Import Rules Work

Lithuania is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 21%, Lithuania’s VAT rate matches the most common standard rate across the EU. Everything else follows the standard EU rules:

  • Under €150, IOSS seller: 21% VAT included at checkout, plus a flat €3 customs duty per item type.
  • Under €150, non-IOSS seller: 21% VAT collected by the courier, no customs duty.
  • Over €150: 21% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Lithuania-Specific Considerations

Lithuania splits tax and customs administration between two agencies: the Customs Department (Lietuvos Respublikos muitinė), under the Ministry of Finance, enforces customs duty and processes import declarations through its three territorial customs offices in Vilnius, Kaunas, and Klaipėda, while the State Tax Inspectorate (Valstybinė mokesčių inspekcija, or VMI) administers VAT more broadly.

For postal shipments, Lietuvos paštas (Lithuania Post) and its LP Express courier service handle clearance of incoming international parcels, working with recipients to complete the required customs declaration before release. A shopper who wants to self-declare a parcel rather than let the postal operator or a broker handle it needs to register for an EORI number through Lithuania’s customs systems first, though most everyday consumer orders are cleared automatically by the carrier without the recipient needing to do this.

Lithuania applies two reduced VAT rates below its 21% standard rate: a 9% rate covers books, newspapers, e-publications, hotel accommodation, and heating, while a 5% rate applies to pharmaceuticals and medical devices. As with other EU states, these reduced rates mainly reflect domestic policy on specific goods categories, so general imported merchandise like electronics, clothing, and homeware is charged the full 21% standard rate.

Frequently Asked Questions About Customs Duty in Lithuania

Which agency handles customs in Lithuania?

The Customs Department (Lietuvos Respublikos muitinė), under the Ministry of Finance, handles customs duty enforcement and import declarations through territorial offices in Vilnius, Kaunas, and Klaipėda. VAT is separately administered by the State Tax Inspectorate (VMI).

Who clears my parcel when it arrives in Lithuania?

Lietuvos paštas (Lithuania Post) and its LP Express courier service typically handle customs clearance for postal shipments, working with recipients to complete the required declaration. Private couriers like DHL, UPS, and FedEx handle clearance separately for shipments they deliver.

Does Lithuania have lower VAT rates for books or medicine?

Yes - Lithuania applies a 9% reduced VAT rate to books, newspapers, e-publications, and heating, and a 5% rate to pharmaceuticals and medical devices, both below the 21% standard rate.

Can I clear my own parcel through Lithuanian customs instead of using a broker?

In principle, yes - a private individual can register for an EORI number through Lithuania’s customs systems and self-declare a shipment, but most everyday consumer parcels are cleared automatically by the postal operator or courier without this being necessary.

Is Lithuania’s 21% VAT rate typical for the EU?

Yes - 21% is one of the most common standard VAT rates in the EU, matching neighboring Latvia and sitting well below Hungary’s EU-high 27%.

See also

  • Australia - Australia charges 10% GST on every import. Orders up to A$1,000 (goods value only) have GST collected at checkout by the overseas seller under the ATO's Simplified GST scheme - no separate customs duty applies below that line. Orders over A$1,000 go through formal clearance with Australian Border Force: GST, an estimated customs duty, and an Import Processing Charge.
  • Austria - Austria applies the EU's standard import rules with its own 20% VAT rate, right at the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, and Austrian Post waives its own import handling charge on IOSS shipments under that threshold.
  • Belgium - Belgium applies the EU's standard import rules with its own 21% VAT rate, slightly above the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, though Belgian postal operator bpost adds its own administrative fee on non-exempt shipments.

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