{
  "summary": "Lithuania charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Lithuania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Lithuania applies the European Union customs tariff because it is in a customs union with the European Union. Lithuania uses the euro (EUR).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "Euro (EUR)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 21%",
      "source": "https://ec.europa.eu/taxation_customs/tedb/"
    },
    {
      "label": "De minimis",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Low-value duty",
      "value": "€3 per tariff classification, 1 July 2026 to 1 July 2028",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Customs tariff",
      "value": "European Union",
      "source": null,
      "url": "https://border.bot/countries/european-union"
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    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does Lithuania use for customs?",
      "answer": "Lithuania uses the euro (EUR). Its de minimis thresholds are stated in EUR."
    },
    {
      "question": "What is the VAT rate on imports into Lithuania?",
      "answer": "Lithuania charges VAT on imports at a standard rate of 21%."
    },
    {
      "question": "What is the de minimis threshold in Lithuania?",
      "answer": "From 1 July 2026 until 1 July 2028, consignments sold to buyers in Lithuania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
    },
    {
      "question": "Does the €3 flat duty on low-value consignments apply in Lithuania?",
      "answer": "Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Lithuania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
    },
    {
      "question": "Which customs tariff does Lithuania use?",
      "answer": "Lithuania applies the European Union customs tariff because it is in a customs union with the European Union."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "Lithuania uses the euro (EUR).",
        "Lithuania applies the European Union customs tariff because it is in a customs union with the European Union."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in Lithuania",
      "text": [
        "Lithuania charges VAT on imports at a standard rate of 21%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in Lithuania",
      "text": [
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in Lithuania worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.",
        "The newest release on this page, the import taxes for Lithuania, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The import taxes for Lithuania come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.",
        "The de minimis thresholds for Lithuania come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
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    "type": "country",
    "country": {
      "code": "LT",
      "name": "Lithuania",
      "slug": "lithuania",
      "kind": "country",
      "alpha3": null,
      "numeric": null
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      "name": "Euro"
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        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://ec.europa.eu/taxation_customs/tedb/",
        "notes": null
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    "deminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
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        "dataset": "LT:taxes",
        "country": "LT",
        "kind": "taxes",
        "seq": 1,
        "version": "reference snapshot",
        "liveAt": "2026-10-11T08:30:21.131Z",
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        "sourceUrls": []
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        "country": "LT",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:08:46.406Z",
        "origin": "manual",
        "sourceUrls": []
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  "links": {
    "self": "https://border.bot/countries/lithuania.json",
    "html": "https://border.bot/countries/lithuania",
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  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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