Lithuania Customs Duty & Import VAT Calculator
Calculate EU TARIC common customs tariffs (0% to 14%), CIF valuation, Lithuanian 21% import PVM, and customs broker handling fees in Euros.
📦 Siuntos ir importo duomenys (Import Details)
📊 Importo mokesčių suvestinė (Import Duties Summary)
| Mokesčio komponentas | Tarifas / Pagrindas | Suma (€) |
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Dažniausiai užduodami klausimai (Statutory FAQs)
How is the customs value (muitinė vertė) calculated for imports into Lithuania?
Under the EU Union Customs Code, customs value is determined on a CIF basis: Invoice Purchase Price of goods + International Freight/Shipping Costs + Transit Insurance to the EU external border.
How is Lithuanian Import VAT (Importo PVM) assessed?
Import VAT (standard rate 21%) is applied to the combined total of: the CIF Customs Value + assessed Customs Duties + any excise or compulsory EU border processing fees.
Are low-value consignments under €150 exempt from import duty and VAT?
Commercial consignments valued up to €150 are exempt from customs import duties, but are subject to 21% import VAT (collected via the EU Import One-Stop Shop - IOSS or post clearing).
What is the customs clearance declaration fee charged in Lithuania?
Postal carriers (Lietuvos paštas) and licensed customs brokers charge administrative customs clearance fees (typically €3.00 to €8.00 for postal packages, and €30.00 to €75.00 for commercial cargo).
What goods are subject to excise duty upon importation into Lithuania?
Alcohol, tobacco, electronic cigarette liquids, and energy products (fuel, lubricants) incur statutory Lithuanian excise duties in addition to customs duties and import PVM.
Engr. Muhammad Shahzad
Verified Baltic & EU Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lithuanian labor jurisprudence under the Labor Code (Darbo kodeksas), State Social Insurance Fund (Sodra - VSD and PSD mechanics), State Tax Inspectorate (VMI - GPM, NPD formula, Pelno mokestis, PVM), and Centre of Registers (Registrų centras) corporate governance (UAB, MB, Individuali veikla).