The Lithuanian customs tariff system, introduced in April 1993, is still evolving. Lithuania extends MFN treatment to U.S. products.
Duties vary by the good that is exported.
The duty is assessed on the CIF, or cost, insurance and freight. There are no import taxes in Lithuania. The Value Added Tax is a European type of sales tax that is applied at all stages of production of a good and is also applied to import transactions. Fixed investment goods imported into Lithuania are not subject to VAT provided the importer is a registered VAT-payer and the imported asset does not threaten Lithuanian competitiveness. The VAT is assessed on the CIF plus the amount paid in duties.