EU Import Fees for Lithuania (2026)

Complete breakdown of customs duty and VAT for parcels delivered to Lithuania. Standard VAT rate: 21%. Worked examples for common order values.

21%

Standard VAT Rate

€3

Customs Duty per Tariff Category

27.83

Total for a €20 Order

Fee Examples for Lithuania (21% VAT)

Order ValueCustoms DutyImport VAT (21%)Total to PayExtra vs Before
10.003.002.7315.73+€3.63
20.003.004.8327.83+€3.63
50.003.0011.1364.13+€3.63
100.003.0021.63124.63+€3.63
"Extra vs Before" = estimated checkout increase compared with the pre-July 2026 baseline. Examples assume one tariff classification; quantity does not multiply the duty.
Data verified July 29, 2026Sources: European Commission (TEDB), PwC WTSRegulation (EU) 2026/382

Ordering from a specific platform? Temu import fees · Shein import fees

How the Fee Is Calculated

Step 1: EU Customs duty = €3 × tariff classifications

Step 2: VAT base = Declared value + Customs flat fee

Step 3: Import VAT = VAT base × 21%

Estimated checkout total = Declared value + Customs duty + Import VAT

Example (€20 order, 1 tariff category):
Customs = €3 × 1 = €3.00
VAT = (€20 + €3) × 0.21 = €4.83
Total = €20 + €3 + €4.83 = €27.83

Lithuania Customs Authority

For official customs guidance in Lithuania, contact:

Lithuanian Customs

The official customs authority can provide guidance on specific goods, tariff classifications, and dispute resolution. This calculator provides estimates only.

FAQ: Import Fees to Lithuania

What are the EU import fees for parcels to Lithuania in 2026?

For e-commerce orders up to €150 delivered to Lithuania, the temporary duty is €3 for each tariff classification, plus 21% import VAT on the declared value and duty. A €20 order in one category has an estimated checkout total of €27.83 if the seller passes the duty through.

What is the VAT rate in Lithuania for imported goods?

The standard VAT rate in Lithuania is 21%. For imported goods, this applies to the total of the declared value plus the €3 customs flat fee.

How do I pay customs duties for a Temu order to Lithuania?

The seller or importer is normally liable for the customs debt. A platform may pass it through at checkout or use a different fulfilment flow, so check Temu's current breakdown and any carrier notice before purchasing.

What is the national customs authority in Lithuania?

The customs authority for Lithuania is Lithuanian Customs. For official guidance, visit their website.

Does the €3 fee apply to every parcel delivered to Lithuania?

The €3 per-tariff-classification duty applies to all e-commerce consignments valued at €150 or less from outside the EU, regardless of the seller or VAT scheme — not just orders from Temu, Shein or AliExpress.

What if my order to Lithuania is worth more than €150?

Orders over €150 are not covered by the €3 flat fee. They are subject to the standard EU customs tariff based on the goods' HS classification, plus 21% VAT. Use the customs authority link above or a customs broker for an exact rate.

What is the difference between customs duty and VAT for imports to Lithuania?

Customs duty is the €3 flat fee per tariff classification (until 1 July 2028). VAT is the 21% consumption tax charged on the declared value plus the duty. Both apply to qualifying imports up to €150.