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Exemption from customs duties and VAT when coming to Lithuania
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Exemption from customs duties and VAT when coming to Lithuania

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Exemption from customs duties and VAT

Personal property belonging to natural person transferring their normal place of residence from a third country to the Community shall be admitted free of import duties and VAT.

Personal property is:
– household effects,
– cycles and motor cycles, private motor vehicles and their trailers, camping caravans.

No relief from import duties and VAT shall be granted to:
– alcoholic beverages,
– tobacco and tobacco products,
– commercial means of transport,
– articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.

Conditions for granting reliefs from import duties and VAT

Free from import duties and VAT shall be admitted only such personal property, which:
– is imported by natural persons whose normal place of residence has been in a third country for a continuous period of at least 12 months,
– was used by the natural person at his former normal place of residence for a minimum of six months and which is intended to be used for the same purpose in the new normal place of residence

 

Documentation

Documents which should be submitted to the customs institution together with the customs declaration:
– documents, demonstrating that a natural person has been living in a third country for a period of at least 12 months;
– documents, demonstrating right to reside peranently in Lithuania (except cases when person does not need permission to reside permanently);
– documents, demonstrating persons establishment in the normal place of residence in Lithuania (private housing purchase or rent agreement, sertificate of residence and related documents, etc.);
– documents, demonstrating that a person, who changes his normal place of residence, has posessed or used items constituting personal property in his former normal place of residence for a minimum of six months beforeleaving the above mentioned place (documents of the acquisition of goods, a free-form affirmation from the person that he has posessed or used the imported items in his former normal place of residence for a minimum of six months before leaving the above mentioned place, etc.);
– a free-form list of items, constituting personal property, should include a detailed description of every item to identify them easily, indicate a number of items, except cases when items, constituting personal property, are declared in the customs declaration indicating conrete codes of goods of the Combined Nomenclature;

A person can also submit any other documents, demonstrating his right to exemption.

 

Restrictions

Until 12 months have elapsed from the date on which a person has imported personal property without paying customs and VAT, he cannot lent, give as security, hire out or transfer, whether for consideration or free of charge this personal property, without prior notification to the customs authorities in a written form. Any loan, giving as security, hiring out or transfer before the expiry of the period of 12 months shall entail payment of the relevant import duties and VAT on the property concerned.

Source: Customs of the Republic of Lithuania


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