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This article explains how goods purchased through distance selling from third countries are taxed, when you can declare them yourself, what conditions apply when declaring via the iMDAS portal, how the IOSS (Import One Stop Shop) scheme works and what duties and other taxes apply to such goods.

How goods purchased online are taxed

The taxation of goods purchased through distance selling from third countries depends on the value of the consignment and the conditions of purchase.

Import VAT

All goods purchased from third countries through distance selling, except those bought under the IOSS scheme, are subject to 21% import VAT upon importation. VAT is calculated on the VAT taxable amount, which includes:

  • the total price of all goods in the consignment
  • the cost of shipping the consignment
  • insurance costs (where applicable)
  • the cost of customs representation services (where the services of Lithuanian Post or a customs representative are used)

Customs duties and excise duties

  • Where the value of goods purchased through distance selling in a consignment does not exceed EUR 150, a EUR 3 duty applies. The EUR 3 duty is calculated per goods type.
  • Where the value of goods in a consignment exceeds EUR 150, the duties established in the Common Customs Tariff apply (as indicated in the LITAR database).

Import excise duties are payable upon importation of goods subject to excise duty purchased online; however, the IOSS scheme and the special import VAT declaration and payment procedure do not apply to excisable goods.

When you can declare goods yourself

You may declare goods yourself only where all of the following criteria are met:

  • the goods were purchased from online shops in third countries
  • their customs value does not exceed EUR 1 000
  • VAT was not paid at the time of purchase

Where the recipient does not declare the consignment themselves, it may be declared by the carrier, but an additional charge may apply for this service.

Where VAT was already paid at the time of purchase → only the carrier may declare the goods.

Declaring goods via the iMDAS portal

Residents may declare consignments using the smart Customs Declaration Processing System (iMDAS) portal, where all of the following conditions are met:

  • the consignment is already in Lithuania
  • the carrier has been informed that you will declare the goods yourself
  • you have the consignment tracking number and location information

Important. Until the consignment has been delivered to Lithuania, the buyer usually does not have all the data required for the declaration (e.g. the exact shipping costs). Such declarations will not be accepted and will need to be resubmitted once the consignment arrives in Lithuania.

Steps for self-declaration → Received a consignment? Declare it yourself!

The IOSS scheme

What is IOSS

IOSS (Import One Stop Shop) is a system operating on a one-stop-shop basis, applicable to:

  • consignments of up to EUR 150
  • where VAT has been paid at the time of purchase from a third-country online marketplace or shop

Important: does not apply to excisable goods.

How IOSS declaration works

The import declaration must include the seller's (or their representative's) IOSS number, confirming that import VAT has already been paid.

The IOSS number is not public and is therefore not provided to the buyer. It is transmitted through electronic systems only to:

  • postal service providers
  • express consignment carriers

For this reason, IOSS consignments are declared only by postal service providers or express consignment carriers, not by buyers.

What happens if the IOSS number is not transmitted

Where the seller has not provided the IOSS number to the carriers, the consignment is treated as not participating in the IOSS scheme and is taxed in the normal way – import VAT and a EUR 3 duty per goods type are calculated.

In that case, the buyer has two options:

  • refuse the goods, or
  • pay the calculated taxes and then contact the seller to claim a refund of the VAT paid at the time of purchase

Important

  • The EUR 3 duty paid per goods type is non-refundable where the buyer decides to return the goods. An exception may apply only where the goods are defective or have faults and the mandatory customs formalities have been completed.
  • VAT refund conditions depend on the specific seller's policy; it is therefore recommended to familiarise yourself with the goods and VAT refund rules before purchasing.

Legal basis

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