Export
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Export - when goods in free circulation in the EU (goods of Union status) are exported to third countries, they are declared for an export customs procedure. The correct completion of the export procedure at the customs offices of export and departure is important for VAT purposes. It also shall be known that in case the exported goods are returned to you within three years and are in an unaltered form, you can take the opportunity not to pay import duty and VAT.
Re-export – it means the re-exportation of non-Union goods to third countries following temporary admission, customs warehousing and inward processing.
Outward processing - this customs procedure may be chosen where the materials are exported to a third country for processing, and the finished product is returned to the customs territory of the Union after processing. For example, buttons and fabrics are shipped out for processing, and shirts are returned. Under the outward processing procedure, no import duties will be payable on materials when they return in the form of the finished product.
Electronic export manifest - this electronic document shall be submitted when a joint cargo with several export or re-export declarations is being exported (re-exported) from Lithuania. This better ensures the proper completion of export declarations for VAT purposes.