This lesson exists for one reason: most people in Lithuania do not sell abroad not because they have nothing to sell, but because they are afraid of customs and tax. Almost all of those fears concern situations a beginner never even reaches.
Let us separate three things that get confused with each other: shipping, customs and tax.
Shipping
The practical part is simple:
- When it sells you get the buyer's address. Nothing to look up.
- Pack it. Protective wrap, empty space filled, nothing moving when you shake the box.
- Book the shipment and print the label. Parduota.com shows several carriers' prices in one place so you do not have to compare by hand.
- Hand it over and the tracking number goes to the buyer automatically.
Three rules that save the most money:
- Ship within 2 business days. It is the most visible seller metric on every marketplace.
- Always with tracking. A shipment without tracking is a lost dispute — delivery cannot be proven.
- Weigh and measure the package, not the item. Carriers charge volumetric weight, and this is where surprise invoices come from.
Customs
There is one line here that explains almost everything:
Inside the European Union there is no customs. A parcel to Germany, France, Italy or Poland travels exactly like a parcel to Kaunas. No declarations, no duty, no extra paperwork.
Outside the EU a customs declaration is required. That covers the UK, Norway, Switzerland, the USA and every other non-EU country. The declaration (CN22 or CN23) is a form, not a procedure: description of the goods in English, quantity, value, country of origin (Lithuania) and a commodity code.
What matters:
- Duties and import taxes are paid by the buyer, not by you — unless you clearly agreed otherwise.
- You cannot understate the value on the declaration. Buyers ask for it. It is an offence, and it voids the shipment's insurance.
- Look up the commodity (HS) code by what the item is, not by what it is used for.
For beginners the simplest approach is to ship only inside the EU for the first few months. The market there is large enough, and the process is boring — which is the point.
Tax
Not every sale is an activity you must declare, but the line between "clearing out the house" and "running a business" is real.
Selling your own used possessions — things you owned and used — is generally treated as disposing of personal property.
Buying regularly to resell is economic activity. It has to be registered (usually as individuali veikla), and once turnover passes the threshold set by the State Tax Inspectorate over 12 months, VAT obligations appear as well.
Three things worth doing from the start:
- Keep records. What you bought, for how much, when you sold it, what shipping cost. One spreadsheet is enough.
- Know that marketplaces report to tax authorities. Under EU rules (DAC7), marketplaces report annually on sellers who pass a set number of sales or a set amount per year. This is not an obstacle — it just means your own books need to match.
- Check your own case. Circumstances differ and rules change.
This lesson is general information, not tax advice. For your specific situation contact the State Tax Inspectorate (VMI) or an accountant.
What to do now
Decide one thing: which countries you will ship to for the first three months. The recommendation is Germany, Poland, France and the Netherlands. Large market, no customs, short delivery.
Later, once the process is routine, add the UK and the USA.
The final lesson covers what happens after a sale: messaging buyers, returns, feedback, and how one listing becomes twenty.
