Lithuania – European Commission Extends Import Duty Relief and VAT Exemption for Humanitarian Goods

• The European Commission adopted Decision (EU) 2026/1407, allowing Lithuania to apply import duty relief and VAT exemption for humanitarian goods linked to Ukraine relief.
• The measures apply to state bodies and approved charitable organizations, including transfers to Ukraine for free distribution.
• The relief is retroactively applicable (1 Jan–31 Mar 2026) and limited to 3 months, with strict monthly reporting and compliance requirements.

Article

The European Commission adopted Commission Decision (EU) 2026/1407, formally extending Lithuania’s ability to grant relief from import duties and VAT exemption for humanitarian goods supporting Ukraine relief efforts. The Decision was published in the Official Journal of the EU on 30 June 2026.

👉 Official Decision (EU) 2026/1407
🔗 https://eur-lex.europa.eu/eli/dec/2026/1407/oj

The measure applies to goods imported into Lithuania that are intended for free distribution or free use by:

• Persons fleeing Russia’s military aggression against Ukraine
• Individuals in need within Ukraine

Eligible imports must be carried out by or on behalf of Lithuanian state organizations, public bodies, or approved charitable/philanthropic organizations.

The Decision also explicitly allows cross-border humanitarian transfers. Goods benefiting from the relief can be transferred to:

• Ukrainian state organizations
• Approved charitable organizations in Ukraine

This ensures continued logistical efficiency for humanitarian supply chains routed via Lithuania.

In addition, the relief extends to disaster relief agencies, covering goods used directly in humanitarian operations.

The Commission adopted this extension following Lithuania’s request to continue the measures previously granted under:

👉 Previous Decision (EU) 2025/676
🔗 https://eur-lex.europa.eu/eli/dec/2025/676/oj

While the Commission noted that the use of the relief has declined since 2024, it concluded that ongoing humanitarian needs still justify maintaining the measures. However, the extension is limited to a 3‑month period.

Lithuania must comply with enhanced monitoring and reporting obligations:

• Monthly reporting on the nature, quantity, and value of goods
• A consolidated report by 31 July 2026 covering:
  • Approved organizations
  • Customs controls and risk management

The Decision applies retroactively (1 January–31 March 2026), ensuring legal certainty for humanitarian operators.

👉 European Commission – Taxation & Customs
🔗 https://taxation-customs.ec.europa.eu/index_en