This section provides information on the taxation and customs declaration of consignments received from countries outside the European Union. It explains how to declare goods purchased online and gifts, how the Import One-Stop Shop (IOSS) scheme works, and which goods are prohibited or subject to restrictions when sent by post or courier.

This article explains in which cases customs may detain consignments from third countries, which goods are prohibited or restricted, and which legislation governs these provisions.

This section explains which non-commercial goods contained in travellers’ personal luggage may be brought into Lithuania free of import duties and taxes. It also provides information on the applicable value and quantity limits, excise goods and other restricted goods, customs declaration requirements, and relevant prohibitions.

This topic provides information on the customs formalities and customs procedures applied when bringing goods into, or taking them out of, the customs territory of the European Union, as well as on the provision of data on trade with other European Union Member States.

This topic provides information on the calculation and payment of import duties and other charges and on the application of reliefs from duties, and explains the principles of goods classification, origin and the determination of customs value.

This topic provides information on the prohibitions, restrictions and special requirements applied to goods brought into, and taken out of, the customs territory of the European Union.

This topic provides software developers with client interface specifications and other information for developing software to submit the relevant data to the Lithuanian customs information systems – iMDAS, NTKS, GVS, ICS2, PPMKS and TRAKIS – as well as to IDAIS.