Stašaitis & Partners

Atsakant į Jūsų klausimą, svarbu nustatyti iš kokios šalies siunčiamos prekės, nes amazon.fr yra tik tarpininkas tarp pirkėjo ir pardavėjo. Iš Jūsų klausimo neaišku, ar pardavėjas yra iš Europos Sąjungos (toliau – ES) šalies ar ne.

Svarbu pažymėti, kad muitų sąjunga yra vienas iš svarbiausių ES bendrosios rinkos įgyvendinimo elementų. Lietuvai įstojus į ES, ji taip pat prisijungė ir prie muitų sąjungos, t. y. vienos bendros prekybos zonos, kurioje vyksta laisva visų prekių apyvarta, nesvarbu, ar jos pagamintos ES, ar importuotos iš už jos ribų.

Tai reiškia, kad bet kokios prekės ES viduje persiunčiamos be muito ir be muitų kontrolės. Muitas už iš trečiųjų šalių importuojamas prekes sumokamas jas įvežant į ES.

Jeigu visgi Jūsų minimos prekės yra perkamos ir siunčiamos iš trečiosios šalies, reikia pažymėti, kad juridinių asmenų fiziniams ir juridiniams asmenims atlygintinai iš trečiųjų šalių atsiunčiamos pašto siuntos (užsakomos internetu, pagal katalogą, įsigytos aukcione), kuriose nėra akcizais apmokestinamų prekių ir, kurių vertė ne didesnė kaip 150 eurų, importo muitais neapmokestinamos, o Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo 40 str. nustatyta, kad importo PVM neapmokestinamos prekės, kurių muitinė vertė neviršija 75 Lt, išskyrus etilo alkoholį, alkoholinius gėrimus, apdorotą tabaką ir etilo alkoholio turinčius skystus parfumerijos, kosmetikos, tualetinius preparatus.

Vadinasi, šiuo atveju muito mokesčio Jums mokėti nereikės, tačiau Jūsų siunta turėtų būti apmokestinta 21 proc. PVM.

Šioje konsultacijoje yra pateikiama tik bendro pobūdžio teisinė informacija ir ji jokiu atžvilgiu negali būti vertinama kaip išsami ir galutinė. Dėl išsamios teisinės konsultacijos galite kreiptis į Stašaitis & Partners advokatų kontorą el. paštu This email address is being protected from spam bots, you need Javascript enabled to view it .

www.stasaitis.lt

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