Customs duty and VAT on a car from the USA
When a car from the USA arrives, it has to be cleared through customs in Klaipėda: import duty and VAT are paid. Only then can the car be collected and later registered in Lithuania.
Duty rates
- Cars made in the USA: 0% (from 1 July 2026, Regulation (EU) 2026/1455).
- Passenger cars made elsewhere: 10%.
- Motorcycles: 8 % up to 250 cm³, 6 % above (US-built: 0 %).
- Personal watercraft: 1.7% (US-built: 0%).
How to recognise a US-built car by the VIN: see A car from the USA without customs duty.
What the amount is based on
Duty is charged on the auction price plus the auction fees and the shipping costs to the EU. VAT of 21% is charged on the same amount plus the duty. Customs confirm the origin and the final amounts from the documents.
- Example: price with auction fees and shipping 10,000 €.
- Built outside the USA: duty 1,000 € + VAT 2,310 € = 3,310 €.
- Built in the USA: duty 0 € + VAT 2,100 € = 2,100 €.
When and how it is paid
Duty and VAT are paid in advance: within 3 business days of our notice, before the car arrives in Klaipėda. A customs broker handles the clearance: this is part of the port services package (370 €). We clear the car in our own name, so you do not need an EORI number, unless a VAT-registered company wants it cleared in its own name.
Registration (pollution) tax
When a passenger car or light commercial vehicle is registered in Lithuania, a registration (pollution) tax is paid if its CO2 emissions exceed 130 g/km. The amount depends on the CO2 figure and fuel type: Regitra's calculator gives a preliminary amount (see Registration (pollution) tax).
The full price in advance
On the vehicle page under "Price in Lithuania" and in the calculator, duty and VAT are already included, together with the auction fees, shipping and port services.