Certain educational, scientific and cultural materials may be imported free of customs duties and import VAT, where they are intended for museums, galleries, scientific and cultural institutions, and where the competent authorities have confirmed eligibility for duty-free importation.
Goods eligible for relief from import duties
Import VAT may not apply where the following goods are imported into Lithuania free of charge and not intended for sale: collections and works of art of an educational, scientific or cultural nature.
This relief applies where the goods are imported by museums, galleries and other non-profit legal persons, or by persons holding a permit issued by the competent authority.
This relief is established by Articles 42 and 43 of Council Regulation (EC) No 1186/2009 and Commission Implementing Regulation (EU) No 1225/2011.
When import VAT does not apply
Import VAT does not apply (Article 40(1)(18) of the VAT Law and point 18.2 of the Rules on the exemption of imported goods from import value added tax, approved by Government Resolution No 438 of 16 April 2004) where the following goods imported into Lithuania are acquired free of charge and are not intended for sale:
- collections of an educational, scientific or cultural nature
- works of art
Import VAT does not apply where the goods are imported by:
- museums
- galleries
- other non-profit legal persons
- persons who have been granted a permit to import these goods free of import VAT
The permit must be presented to customs at the time of importation. The permit is granted by the Ministry of Education, Science and Sports, or the Ministry of Culture.
Important: where the goods were not acquired free of charge, the VAT relief may apply only if they were acquired from a non-taxable person.
Documents to be submitted
When importing educational, scientific or cultural materials and wishing to apply relief from duties and VAT, the following must be submitted:
- an application for relief from import duties on the goods
- a permit from the competent authority to import the goods free of import VAT
- an import declaration
The acceptance of the customs declaration indicating the duty relief constitutes authorisation to apply relief from import duties and VAT.
Legal basis
- Council Regulation (EC) No 1186/2009, Articles 42 and 43: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32009R1186&qid=1774447445565
- Commission Implementing Regulation (EU) No 1225/2011: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32011R1225&qid=1772794930501
- Article 40(1)(18) of the Law of the Republic of Lithuania on Value Added Tax: https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5/asr
- Point 18.2 of the Rules on the exemption of imported goods from import value added tax, approved by Government Resolution No 438 of the Republic of Lithuania of 16 April 2004: https://www.e-tar.lt/portal/lt/legalAct/TAR.36D014650F60/asr
- Order No 1B-137 of 8 March 2010 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for applying relief from duties, point 19: https://www.e-tar.lt/portal/lt/legalAct/TAR.F48CA4DA55D6/asr