What is the tax-free amount of gas I can bring to Lithuania from Kaliningrad?

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The limits are exactly the same for all EU countries, since they're in a single market and cannot set their own rules when it comes to imports from non-EU countries. Therefore for Lithuania (and all other EU members) the limit is as following:

In any means of motor transport, the fuel contained in the standard tank; and

a quantity of fuel not exceeding 10 litres contained in a portable container.

Note that this only applies to non-commerical imports, which means you're not allowed to resell this fuel after crossing the border.

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