Customs Duty Calculator

Lithuania – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Lithuania from outside of the EU Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.

Below is the Duty and Sales tax for Lithuania :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 48.5% 20% ST=9% to 21%
VAT = ST * (CIF + Duty)
No duty if the product value or FOB value (excluding shipping and insurance) cost won’t exceed 150 and No VAT if the FOB value(check Overview for CIF value) does not exceed 22.


  • Electronic goods such as Laptops, Cellphones, Digital cameras and Video Game consoles are duty free.
  • EU customs law is applicable completely in this country. EU customs law, also known as the Community Customs Code, compiles the rules, arrangements, and procedures applicable to goods traded between the European Community and non-member countries.
  • Duty in Lithuania varies from one country to another even for the same product. For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
  • VAT is 9% for goods like Newspapers and magazines and some goods are exempt from VAT like books, children dresses and children shoes.
  • Duty ranges are 0% (for example books) and 17% (for example Wellington shoes) generally.

Excise duty is imposed on the following goods produced in or imported into Lithuania: ethyl alcohol and alcoholic drinks, including beer and wine; processed tobacco, including cigarettes, cigars, cigarillos, and smoking tobacco; energy-related products, including petrol, kerosene, gasoline, fuel oil, lubricating oils, natural gas, and their substitutes and additives; coal, coke, and lignite; and electricity. The tax rate depends on the type and quantity of goods.

Please refer detailed information of excise duty for European counries here

Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.