On 3 June 2026 the Lithuanian tax authority published a notice regarding the preparation of explanatory notes (comments) to Articles 36 and 37-1 of the Excise Tax Law. The purpose of these explanatory notes is to provide detailed clarification of the legal provisions governing the calculation of excise duties on specific goods, such as alcohol, tobacco, and fuel. The notes introduce updated definitions of taxable bases, refine the methodology for determining excise rates, and outline the procedure for filing excise declarations. They also specify the obligations of producers, importers, and distributors to report excise‑related data, as well as the penalties applicable for non‑compliance. In addition, the explanatory notes address recent amendments to the tax rates introduced by EU legislation, ensuring that Lithuanian rates remain consistent with European standards. The notice emphasizes that the explanatory notes are binding and must be used by all relevant parties when preparing their reports and calculations. By publishing these clarifications, the authority aims to enhance legal certainty, reduce disputes, and promote accurate and uniform application of excise tax rules across the country.