Question 1

How do I submit an import customs declaration myself?

Accepted Answer

Before declaring, it is important to check that:

you have an EORI number
no restrictions or conditions apply to the goods

Steps (briefly):

Gather the documents for the goods (e.g. invoice, transport documents).
When completing the declaration, correctly enter the required data: description of the goods, goods code (HS/CN), value, country of origin, and importer and exporter information.
If this is your first time or the situation is more complex, consider whether you may need the assistance of a customs representative (customs broker).

More information: Knowledge Bank → "Customs formalities and data submitted to customs".

Question 2

When and how do I pay import duties and taxes?

Accepted Answer

Import duties and taxes (e.g. customs duties, import VAT, excise duties – depending on the goods) are calculated at the time of declaration. Goods are released only once the full amount of calculated duties and taxes has been paid.

Steps (briefly):

Log in to the smart Customs Declaration Processing System (iMDAS) and submit the declaration.
Once the customs declaration has been submitted, the customs system will calculate the duties and taxes. You will be able to see the calculated amount in the customs declaration.
Pay the indicated amount of duties and taxes in accordance with the payment information provided (e.g. via the carrier or in accordance with the instructions provided by the declaration system).

More information: Knowledge Bank → "Calculation of duties and taxes".

Question 3

When may imported goods be exempt from customs duty and other import duties and taxes?

Accepted Answer

In certain cases, relief from import duties and/or other taxes may apply to goods brought into the European Union, including Lithuania. Such relief may apply, for example, to goods for travellers' personal use, goods imported when transferring permanent residence from a third country, goods received by aid recipients, goods for the use of the diplomatic corps or NATO forces, goods for disabled persons, and goods for educational, scientific and cultural purposes.

More information: Knowledge Bank → "Duty relief".

Frequently Asked Questions

Import duties and taxes

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