Received gifts

A consignment is considered to be of a non-commercial nature if:

• both the sender and the recipient of the goods are natural persons
• the goods are sent on an occasional basis
• the goods are intended to meet the personal needs of the recipient or their family members
• neither the quantity nor the nature of the goods gives grounds to assume that they are intended for commercial purposes
• the goods are received free of charge

Goods are not subject to import duties or VAT where the total value of the consignment does not exceed EUR 45.

Consignments exempt from import duties must not exceed the following quantities:

Tobacco products:

• 50 cigarettes, or
• 25 cigarillos, or
• 10 cigars, or
• 50 g of smoking tobacco, or
• a proportional assortment

Alcohol:

• up to 1 litre of spirits (>22%) or ethyl alcohol of ≥80%; or
• up to 1 litre of beverages of ≤22%, sparkling or liqueur wines; and
• up to 2 litres of still wine

Perfumes and toilet waters:

• perfumes – up to 50 g, or
• toilet water – up to 0.25 l

Consignments exempt from import VAT must not contain excisable goods and must not exceed the following quantities:

• coffee – quantity must not exceed 500 g (or 200 g of extract)
• tea – quantity must not exceed 100 g (or 40 g of extract)

All gifts received from third countries must be declared to customs, regardless of their value.

The declaration may be submitted by:

• Lithuanian Post
• express consignment carriers
• the recipient themselves, where the consignment meets the conditions for self-declaration → Got a shipment? Declare it yourself! | Mano Muitine

• Law of the Republic of Lithuania on Value Added Tax (Article 40(4)): https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5/asr
• Council Regulation (EC) No 1186/2009 (Articles 25–27): https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R1186