Goods intended for disabled persons

1. Goods intended for the education, cultural advancement and social integration of blind persons

The following goods are relieved from import duties and import VAT (in accordance with the list of goods set out in Annex III to Council Regulation (EC) No 1186/2009, with Combined Nomenclature codes): printed matter, pictures, drawings, photographs and other publications intended for the education, cultural activities and social integration of blind persons.

2. Goods intended for disabled persons (including blind persons)

Goods intended for the education, training or social integration of disabled persons are relieved from import duties and import VAT, for example:

• Braille paper
• white canes for blind and visually impaired persons
• typewriters and text editing equipment adapted for blind persons
• special players (record and cassette players) adapted for blind persons
• board games adapted for blind persons
• other aids for the education of blind and visually impaired persons
• goods specially designed for the education, employment or social advancement of persons with physical or mental disabilities (other than goods for blind persons, listed separately)

The list of goods eligible for relief from import duties, with Combined Nomenclature codes, is set out in Annex IV to Council Regulation (EC) No 1186/2009.

3. Spare parts and accessories

The following are also relieved from import duties and import VAT in relation to goods for disabled persons (including blind persons):

• spare parts
• components
• accessories* and tools

provided that:

• they are imported together with the main goods, or
• it can be established that they are intended for goods for disabled persons already imported

* Accessories are parts specially designed so that, when used together with a specific product, they improve its performance and extend its range of use.

1. Disabled persons importing goods for their own use

In this case, relief applies only from import duties. Relief from import VAT does not apply.

The person must hold a document proving their disabled status. If requested by a customs officer, this document must be presented for customs inspection. The customs declaration submitted also serves as an application for relief from import duties on the goods.

The release of the goods constitutes authorisation to apply relief from import duties.

2. Beneficiary organisations

Relief from both import duties and import VAT applies where the goods are imported by:

• institutions providing assistance to disabled persons
• organisations representing the interests of disabled persons
• ania on Value Added Tax

The following additional procedure codes must be indicated in the customs declaration:

• C21 – where relief from duties is applied under Article 66 of Council Regulation (EC) No 1186/2009
• C22 – where relief from duties is applied under Article 67(1)(a) or Article 67(2) of Council Regulation (EC) No 1186/2009
• C23 – where relief from duties is applied under Article 67(1)(b) or Article 67(2) of Council Regulation (EC) No 1186/2009
• C24 – where relief from duties is applied under Article 68(1)(a) or Article 68(2) of Council Regulation (EC) No 1186/2009
• C25 – where relief from duties is applied under Article 68(1)(b) or Article 68(2) of Council Regulation (EC) No 1186/2009
• F45 – where relief from import VAT is applied under Article 40(1)(10) of the Law of the Republic of Lithuania on Value Added Tax

• a document proving that the importer holds beneficiary organisation status
• an application for relief, stating:
  • the name, address and code of the institution
  • the legal basis
  • the precise names, codes (CN), quantities and values of the goods
  • the location where the goods will be used
  • the intended use of the goods
  • commitments regarding record-keeping, use only for the intended purposes and cooperation with customs
  • additional supporting data
• the articles of association or regulations of the institution confirming activities related to disabled persons
• documents on the technical characteristics of the goods
• documents proving the intended use of the goods (where they are technical aids)
• Where the duty rate applicable to the goods is "duty-free", it is sufficient to submit:
• the document proving beneficiary organisation status
• the articles of association
• documents proving the intended use of the goods
• a certificate from the beneficiary organisation listing the goods to be imported
• The acceptance of the customs declaration indicating the import duty and VAT relief constitutes authorisation to apply relief from import duties and VAT.

Imported goods that have been relieved from duties may not be:

• lent
• hired out
• transferred to other persons

except where:

• the goods are transferred to another beneficiary organisation (holding such status)

In that case, the recipient must:

• record the goods in their accounts
• use them only for the intended purposes
• allow customs to carry out inspections

The undertaking is kept by the transferor.

Transfer to disabled persons

Where a beneficiary organisation transfers duty-free goods directly to a disabled person in their care, such a transfer is considered lawful use of the relief, and therefore no written undertaking is required and import duties or VAT do not apply.

• Council Regulation (EC) No 1186/2009, Articles 67–68: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32009R1186&qid=1697104419066
• Article 40(1)(10) of the Law of the Republic of Lithuania on Value Added Tax: https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5/asr
• Points 3.4 and 3.5 of Government Resolution No 558 of the Republic of Lithuania of 15 May 2001 on the approval of the rules for the exemption of imported goods received as support from import value added tax: https://www.e-tar.lt/portal/lt/legalAct/TAR.C5C3E321430A/asr