NATO military personnel and accompanying civilians may, under certain conditions, import vehicles and goods free of customs duties and import VAT.
Importing personal vehicles free of duty
Under Article 11(6) of the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, members of the military or civilian component may temporarily import personal motor vehicles duty-free for their own use or that of their dependents.
When import VAT does not apply
Under the Law on Value Added Tax, import VAT does not apply to goods imported into Lithuania by units of the armed forces of other NATO member states and accompanying civilian staff, where those units are participating in joint military operations, exercises or other joint military activities in Lithuania.
Documents to be submitted
To obtain relief from import VAT, a completed NATO 302 form must be presented to customs.
This form confirms that the goods are intended for use by NATO forces and may be imported with relief from import VAT.
Legal basis
- Agreement among the States Parties to the North Atlantic Treaty regarding the Status of their Forces, Article 11(6): https://www.e-tar.lt/portal/lt/legalAct/TAR.447BBFB6E545
- Commission Delegated Regulation (EU) 2015/2446, Article 1(50): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2446&qid=1772793690533
- Article 40(3) of the Law of the Republic of Lithuania on Value Added Tax: https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5
- Points 1.6 and 24 of 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
- Order No 1B-E-646 of 14 September 2023 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania amending Order No 1B-193 of 26 March 2021 on the approval of the rules for declaring, customs clearance and inspection of goods transported or used in the course of military activities for which the NATO 302 or EU 302 form is completed: https://e-tar.lt/portal/lt/legalAct/89eb5d1055e111ee81b8b446907f594f