The import procedure applies when goods from a non-European Union country are brought into the customs territory of Lithuania and the EU with the intention of releasing them for free circulation.
During import it is important to assess the commodity classification, customs value, origin information, required documents, taxes and applicable restrictions correctly. Once the goods are released for free circulation and the required conditions are met, they acquire Union goods status.
Process
1. CN code and origin-information check
We assess the appropriate CN code and review the origin information and supporting documents provided by the client.
2. Document collection and declaration
Commercial and transport documents are cross-checked and used to prepare the import declaration.
3. Customs assessment and taxes
Customs assesses the declaration data and the applicable customs duties, VAT and other taxes are calculated according to the goods, value and origin.
4. Release for free circulation
Once the requirements have been met and the applicable taxes paid, the goods are released for free circulation and can continue their journey within the EU market.
CN code and origin-information check
Customs assessment and taxes
Document collection and declaration
Release for free circulation
- 1
CN code and origin-information check
- 2
Document collection and declaration
- 3
Customs assessment and taxes
- 4
Release for free circulation
Required documents
For import customs formalities, an economic operator uses an EORI number. The following documents are usually required to prepare an import declaration and substantiate its data:
The main transaction document stating the seller, buyer, goods, quantities and value. This information is used to determine the customs value and verify the declared data.
Provides details of packages, weights, packaging, quantities and other physical cargo information required for documentary and, where applicable, physical inspection.
A document confirming carriage of the goods. Depending on the mode of transport, this may be a Bill of Lading, CMR consignment note, Air Waybill (AWB), rail consignment note or another transport document.
Where preferential treatment applies or status must be proven, the relevant document is provided. For example, EUR.1 may prove preferential origin, while T2L/T2LF confirms the customs status of Union goods; these documents serve different purposes.
Depending on the goods, veterinary, phytosanitary, food-safety, conformity or other special certificates and permits may be required.
Advantages
A professionally prepared import procedure helps calculate tax liabilities more accurately and reduce the risk of unexpected customs queries:
Harmonised customs system
Common customs rules and the Combined Nomenclature apply throughout the EU, so correct commodity classification provides a consistent basis for assessing applicable tariffs and requirements.
Available reliefs
Depending on the origin of the goods and the applicable EU trade agreement, a reduced or zero rate of customs duty may apply when appropriate proof of origin is provided.
Lower risk of errors
Checking the CN code, origin information, documents and special requirements in advance reduces the risk of declaration amendments, additional charges or delays.
Related customs procedures
Import does not always mean immediate release for free circulation. Depending on the cargo’s intended use and the business plan, other customs procedures may also be relevant:
Non-Union goods are brought in for a limited period for a specific purpose and are intended to be re-exported later. Subject to the applicable conditions, full or partial relief from import duty may be available.
Non-Union goods are stored in a customs warehouse until a decision is made to release them onto the EU market, place them under another procedure or re-export them. Payment of import duties and other taxes associated with release for free circulation is deferred until the next procedure is chosen.
Arriving non-Union goods are temporarily stored under customs supervision until they are placed under a customs procedure or re-exported. Temporary storage may last for up to 90 days.
FAQ
The application of import duties and VAT depends on the CN code, customs value, origin, nature of the shipment and the rules in force at the time. It is therefore important to assess the specific goods and their documentation before declaration rather than relying on a single general value threshold.
Customs value is generally based on the transaction value and, depending on the delivery terms, may include transport, insurance, handling or other costs up to the prescribed point of entry. It is one of the main elements used to calculate import charges.
An incorrect CN code may lead to incorrectly calculated duties, missed restrictions or missing documentation. If customs identifies the error, the declaration may need to be amended and the difference in taxes, interest or other applicable liabilities may have to be paid.
No. Origin is determined by the actual production circumstances and the applicable rules of origin. A customs broker can review the origin information and documentation supplied by the client and assess whether it is suitable for declaration or for supporting preferential treatment.
EUR.1 is used in certain trade-agreement situations to prove preferential origin. T2L/T2LF serves a different purpose: it confirms the customs status of Union goods. The documents are therefore not interchangeable.
