Useful information
Customs formalities
Customs duty in the European Union
Since 1968, when the EU Customs Union was established, trade between the Community countries has become simpler – the customs authorities of all Member States began to operate as a single system. It is important to emphasize that the Customs Union is one of the main elements of the EU single market. When Lithuania joined the European Union in 2004, it automatically became a member of the Customs Union.
The main benefit of this union is the agreement of the states not to apply customs duties to mutual trade, but to apply a common external duty to goods from third countries.
Customs duties from Third Countries
Goods purchased from third countries (i.e. non-EU countries) may be subject to the following taxes:
Import customs duty;
Import value added tax (VAT);
Excise duty – in cases where imported goods are subject to excise duties (e.g. alcoholic beverages, tobacco products, perfumes, etc.).
Import duty tax
Import duty is applied to all shipments exceeding EUR 150. Duty rates are calculated as a percentage of the actual value of the goods, which usually includes transportation costs. For example, if the goods cost EUR 200 and the shipping cost is EUR 10, the duty will be calculated from EUR 210. The specific duty rate depends on the nature of the goods and their classification.
If the value of the shipment does not exceed EUR 150, import duty is not applied.
It is also important to mention that if a shipment from a third country is sent by one private individual to another private individual, and the value of the shipment does not exceed EUR 45, it may be exempt from import duties. The essential condition is that the shipment must be of a non-commercial nature, i.e. the recipient must receive it free of charge.
HS codes and country of origin of goods
Goods travelling outside the European Union are classified – each is assigned an HS (Harmonised System) code. This code allows customs to identify the goods and determine the applicable duty and tax rates. Customs take into account the country of origin of the goods being shipped, as the applicable duty rates or benefits may depend on it. Therefore, it is important to provide all necessary documents confirming the origin of the goods.
EORI code
In the European Union. It identifies persons or companies carrying out customs formalities, for example, when declaring shipments at customs, processing exports or imports, applying for customs permits, etc. The EORI code consists of letters and numbers. The letters indicate the country code of the Member State in which the code was issued, and the numbers indicate a unique identification number assigned in that country.
Obtaining an EORI code
To obtain an EORI code (it is granted for an unlimited period of time), you must submit an application electronically to the Customs of the Republic of Lithuania.
Customs delegation agreement
A customs representative delegation agreement is an agreement by which a company or natural person authorizes a customs broker (customs representative) to carry out customs formalities on its behalf and/or for its benefit.
Under such an agreement, a customs representative may:
Submit import, export or transit declarations;
Represent the customs during inspections;
Submit necessary documents;
Pay customs duties and other taxes (if so agreed);
Handle other issues related to customs procedures.
Types of representation
There are two forms of representation possible in customs:
Direct representation – the representative acts on behalf of and for the benefit of the client. The responsibility for the data provided in the declaration lies with the client.
Indirect representation – the representative acts on its own behalf, but for the benefit of the client. In this case, the responsibility of the customs may lie with both parties.
What is important to provide in the agreement?
Parties’ data (company name, code, EORI, etc.);
Scope and type of representation;
Distribution of responsibility;
Settlement procedure;
Contract validity period and termination conditions.
How to create a delegation agreement?
Log in to the Customs BAP portal at bap.lrmuitine.lt and perform the following steps:
1. Select „Delegation agreements” in the top menu.
2. In the window that opens, click „+ Create new”.
3. Enter the Legal Entities Register (JAR) code or EORI code of the selected representative and
continue filling in.
4. Specify a sufficiently long delegation term – the agreement will be valid until the date you choose.
5. Select which customs services the representative will be able to perform.
6. Save the agreement
Only a company representative with administrator rights on the BAP portal can perform delegation.