Goods imported for the official use of diplomatic missions, or for the personal use of diplomats and their family members, may be relieved from customs duties and import VAT.
Goods that may be imported free of duty
Under the Vienna Convention on Diplomatic Relations, the receiving state shall permit the importation of and grant relief from all customs duties and related charges (except charges for storage, cartage and similar services) on:
- goods intended for the official use of the diplomatic mission
- goods intended for the personal use of a diplomatic agent and members of their immediate family forming part of their household, including articles intended for their establishment (provided they are not nationals of the receiving state)
- articles for initial establishment imported by members of the administrative and technical staff and their family members forming part of their respective households (provided they are not nationals or permanent residents of the receiving state)
When import VAT does not apply
The Law of the Republic of Lithuania on Value Added Tax provides that import VAT does not apply to:
- goods imported into Lithuania by foreign diplomatic missions for their official activities
- goods intended for the personal use or establishment of members of diplomatic missions and their family members forming part of their households, provided those persons are not nationals of the Republic of Lithuania and do not have their permanent place of residence in Lithuania
- goods intended for foreign diplomatic missions or their members in other European Union Member States, provided the conditions and restrictions set by that Member State are complied with
Important: relief from import VAT applies only where the goods are also eligible for relief from import duties.
Legal basis
- Vienna Convention on Diplomatic Relations, Articles 36 and 37: https://www.e-tar.lt/portal/ru/legalAct/TAR.5445815F0BD2
- Government Resolution No 442 of the Republic of Lithuania of 16 April 2004 on the application of value added tax and excise duties to goods and services intended for diplomatic missions, consular posts, international organisations, units of the armed forces of NATO member states, armed forces of European Union Member States, EU institutions, bodies, agencies and the European Investment Bank: https://www.e-tar.lt/portal/lt/legalAct/TAR.C856D97CCF5E/asr
- Article 36 of the Law of the Republic of Lithuania on Value Added Tax: https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5/asr