EN
Logo
Logo

Relief for charitable aid

Published:
Subscribe news

Charitable and philanthropic organisations may import certain goods intended for aid purposes free of import duties and import VAT.

Goods that may be relieved from import duties and VAT

Import duties and VAT may not apply to goods imported by beneficiary organisations (charitable and philanthropic organisations) for aid purposes.

1. Goods intended for free distribution to persons in need

Such goods may include:

  • food
  • medicines
  • clothing
  • bed linen

A specific list of goods exempt from import VAT is set out in Government Resolution No 558 of the Republic of Lithuania of 15 May 2001.

2. Goods intended for sale at charitable events

  • goods may be sold at auctions or other charitable events
  • all proceeds are used for charitable purposes (to meet the minimum socially acceptable needs of persons in need)
  • events may be held no more than 4 times per year

3. Equipment and supplies for the activities of beneficiary organisations

Goods intended to support the activities of beneficiary organisations (for use in accordance with the nature of their activities) or their socially beneficial purposes:

  • equipment
  • office machinery
  • office supplies

Goods not eligible for relief

Relief does not apply to the importation of:

  • alcoholic products
  • tobacco and tobacco products
  • coffee and tea
  • motor vehicles, except ambulances

How to declare goods intended for charitable aid

There are two ways of declaring such goods:

1. Using specific CN codes

The goods are declared in the customs declaration using the specific Combined Nomenclature (CN) codes.

2. Classifying under CN subheading 9919

This applies where:

  • a free-form list of goods is submitted together with the declaration
  • the list states:
    • a precise description and quantity of the goods
    • the name, address and code of the beneficiary organisation
    • the name, position and signature of the manager (or authorised person)

3. Additional procedure codes

The following additional procedure codes must be indicated:

  • C20 – goods relieved from duties intended for free distribution to persons in need
  • C49 – goods relieved from duties intended for sale at charitable events
  • C50 – equipment and supplies relieved from duties for use by the beneficiary organisation
  • F45 – goods relieved from import VAT intended for charitable aid

Documents to be submitted

The following must be presented for customs inspection:

  • a document confirming the beneficiary organisation status of the importer
  • a letter from the donor confirming that the goods are intended for aid purposes

Restrictions on the use of goods

Goods that have been relieved from import duties and VAT may not be:

  • lent
  • hired out
  • transferred to other persons

except to persons holding beneficiary organisation status and using the goods for the same aid purposes.

Conditions for transfer

Where goods are transferred to another beneficiary organisation:

  • the recipient must give a written undertaking to use the goods only for aid purposes
  • the undertaking is kept together with the aid accounting documents

Legal basis

This website uses cookies

We use cookies to enhance your browsing experience, serve personalized content, and analyze our traffic. By clicking 'Accept', you consent to our use of cookies.