From 1 July 2026, the European Union (EU) will remove the customs duty exemption for low-value consignments with a total value of €150 or less. At the same time, it will introduce a flat rate customs duty of €3 on goods that consumers (private individuals) purchase through e-commerce.

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.

If you are arriving in Lithuania from a non-European Union (hereinafter – EU) country or departing from Lithuania to a non-EU country and are carrying EUR 10 000 or more (or an equivalent amount in another currency), you are required to declare the cash to customs.

The obligation to declare is a European Union anti-money laundering and counter-terrorist financing measure.

Intrastat is a system for collecting statistical data on trade in goods between the Republic of Lithuania and other European Union Member States. The Intrastat system was introduced in the European Union on 1 January 1993, and in Lithuania on 1 May 2004.

Intrastat data is used to compile European Union and national statistics on international trade in goods.

The EORI (Economic Operators Registration and Identification) number is a unique identification number within the customs territory of the Union, assigned by a customs authority to an economic operator or other person upon registration for customs purposes. Without it, you will not be able to complete customs formalities.

Administration of goods samples is the process by which customs takes samples of goods (also referred to in legislation as "specimens") in order to verify the accuracy of declared information and to classify the goods under the correct tariff heading of the Combined Nomenclature (CN). The correct tariff classification of goods determines which customs duties, excise duties and other taxes apply, as well as which tariff and non-tariff measures may apply to specific goods.

Goods may have one of two customs statuses:

• Union goods customs status
• non-Union goods customs status