Lithuania

Specific Information

Temporary import: Household goods and personal effects may be temporarily imported duty- and tax-free for a period of up to 24 months. This is commonly used for foreign workers on fixed-term contracts. The temporary import period may be extended upon application to Lithuanian Customs. At the end of the period, goods must be re-exported or formally imported with applicable duties and taxes.

New goods within shipments: New, unused items (still in original packaging or with tags) are not eligible for duty-free relief and may be assessed duty and 21% VAT based on their value. Alcohol and tobacco products within household shipments are also not covered by the transfer-of-residence exemption and are subject to excise duties.

ISPM 15 (wood packaging): All solid wood packaging material (pallets, crates, dunnage) used in shipments entering Lithuania from outside the EU must comply with ISPM 15 standards, meaning the wood must be heat-treated or fumigated and bear the IPPC stamp. Non-compliant wood packaging may result in the shipment being refused entry, treated at the importer's expense, or destroyed.

Pre-arrival import with guarantee: In certain circumstances, goods may be cleared before the importer has formally established residence, provided a bank guarantee is lodged covering the full duty and VAT liability. The guarantee is released once proof of residence is submitted within the stipulated timeframe. Confirm availability and conditions with the destination agent.

Bank guarantee / deposit: Lithuanian Customs may require a bank guarantee or cash deposit for temporary imports to secure the potential duty and VAT liability. The guarantee is released upon re-export of the goods or upon conversion to permanent import with payment of duties.

EORI number: An EORI (Economic Operators Registration and Identification) number is required for customs declarations in Lithuania. The destination agent typically handles this, but commercial shippers or individuals importing frequently should register with Lithuanian Customs.

Resale restriction: Goods imported duty-free under the transfer-of-residence relief may not be lent, pledged, hired out, or sold for a period of 12 months from the date of import. If goods are disposed of within this period, the applicable customs duties and VAT become payable.

Duties & Taxes

Duty-free conditions (transfer of residence): Under EU Council Regulation 1186/2009, personal property may be imported duty-free when transferring normal place of residence to Lithuania, provided the importer has resided outside the EU customs territory for at least 12 consecutive months, the goods have been in the importer's possession and use for at least 6 months, and the goods are intended for personal use at the new residence. Goods must be imported within 12 months of the date residence is established in Lithuania.

VAT: Lithuania's standard VAT rate is 21%. Goods qualifying under the transfer-of-residence relief are exempt from both customs duty and VAT. Goods that do not qualify (e.g. new items, commercial quantities, items owned less than 6 months) are subject to the applicable customs duty rate plus 21% VAT.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Original vehicle registration certificate (title) from the country of origin
• Proof of ownership for at least 6 months prior to the transfer of residence
• *Purchase contract, insurance records, or registration history*
• Valid passport and Lithuanian residence permit or EU registration certificate
• Proof of deregistration from the country of origin (if applicable)
• Customs declaration
• Certificate of Conformity (COC) or individual vehicle approval documentation
• *Required for EU type-approval / homologation*
• Valid technical inspection certificate (roadworthiness test) from the country of origin
• *Must be current at the time of import; Lithuanian technical inspection (TA) will be required for registration*
• Proof of valid motor insurance (at minimum, third-party liability valid in the EU)

Specific Information

Duty-free conditions: A motor vehicle may be imported duty-free under the transfer-of-residence provisions (EU Regulation 1186/2009) if the owner has possessed and used the vehicle for at least 6 months, has resided outside the EU for at least 12 months, and is transferring their normal residence to Lithuania. The vehicle must be for personal use only.

Ownership duration: The vehicle must have been registered in the importer's name and used by them for a minimum of 6 months prior to the date of transfer of residence. Vehicles owned for less than 6 months do not qualify for relief and will be subject to customs duty (typically 6.5% for passenger vehicles from non-EU countries) plus 21% VAT.

Registration tax: Lithuania does not levy a separate vehicle registration tax. However, an annual vehicle tax applies based on CO2 emissions for vehicles first registered from 2025 onwards. A road user charge (vignette) is required for use of national roads.

Technical inspection (TA): All vehicles must pass a Lithuanian technical inspection (technine apziura, TA) before they can be registered. Inspections are carried out at authorized inspection centres. Vehicles imported from outside the EU may require modifications to meet EU/Lithuanian technical standards (e.g. headlight alignment, emissions compliance). The inspection must be completed within 30 days of import.

Registration with Regitra: Vehicles must be registered with Regitra (AB Regitra), the state vehicle registration authority. Registration should be completed promptly after passing TA. Temporary transit plates may be issued for the purpose of driving the vehicle to the inspection centre.

Homologation: Vehicles originally manufactured for non-EU markets (e.g. US-spec vehicles) require individual vehicle approval to confirm compliance with EU type-approval requirements. This process involves inspection for emissions standards, safety equipment (e.g. EU-compliant lighting, side markers), and other technical requirements. Homologation can be time-consuming and costly; it is recommended to confirm feasibility with the destination agent before shipping.

Resale restriction: Vehicles imported duty-free under transfer-of-residence relief may not be sold, lent, hired out, or otherwise disposed of for 12 months from the date of import. Disposal within this period triggers payment of the full customs duty and VAT that would have been due at import.

Intra-EU transfers: Vehicles transferred from another EU member state do not require customs clearance. However, they must still be registered with Regitra and pass a Lithuanian TA. VAT is generally not payable on intra-EU transfers of used personal vehicles (as VAT was paid in the originating member state), but confirm with the destination agent.

Pets

• Valid European Pet Passport issued by an authorized veterinarian in the country of departure **From Another EU / EEA Member State**
• *Must contain up-to-date rabies vaccination record and microchip details* **From Another EU / EEA Member State**
• ISO-compliant microchip (ISO 11784/11785, 15-digit) **From Another EU / EEA Member State**
• *Microchip must have been implanted before the rabies vaccination was administered* **From Another EU / EEA Member State**
• Valid rabies vaccination **From Another EU / EEA Member State**
• *Primary vaccination must have been given at least 21 days before travel; booster vaccinations must be administered before the previous vaccination expires to remain valid* **From Another EU / EEA Member State**
• ISO-compliant microchip (ISO 11784/11785, 15-digit) **From a Non-EU Country**
• *If a non-ISO microchip is used, the owner must provide their own compatible reader* **From a Non-EU Country**
• Valid rabies vaccination administered after the microchip was implanted **From a Non-EU Country**
• *Minimum age for vaccination: 12 weeks. At least 21 days must elapse after primary vaccination before travel.* **From a Non-EU Country**
• EU Animal Health Certificate issued by an official (government) veterinarian in the country of departure **From a Non-EU Country**
• *Must be issued no more than 10 days before the pet arrives in the EU. Valid for onward travel within the EU for 4 months from the date of issue or until the rabies vaccination expires, whichever is sooner.* **From a Non-EU Country**
• Rabies antibody titration test (RNATT) result of at least 0.5 IU/ml **From a Non-EU Country**
• *Required when travelling from countries not listed in Annex II of EU Regulation 577/2013 (i.e. most non-EU countries outside of Norway, Switzerland, etc.). The blood sample must be taken at least 30 days after vaccination and at least 3 months before travel. The test must be performed by an EU-approved laboratory. Once a valid titre result is obtained, it remains valid for life provided rabies boosters are kept current.* **From a Non-EU Country**
• Written declaration that the movement is non-commercial (max 5 pets per person, no change of ownership) **From a Non-EU Country**

Regulatory note: Lithuania is one of a small number of EU member states that permits entry of young pets (under 12 weeks old, or 12-16 weeks old and vaccinated but not yet immune) that have not completed their rabies vaccination protocol, subject to specific conditions. See details below.

Identification: An ISO 11784/11785 compliant microchip is the only accepted form of identification. Tattoos are accepted only if they were applied before 3 July 2011 and remain clearly legible.

Minimum age: Pets must be at least 15 weeks old to enter Lithuania from a non-EU country under standard rules (12 weeks minimum age for vaccination + 21-day waiting period). However, Lithuania permits entry of young, unvaccinated pets (under 12 weeks) or young vaccinated-but-not-yet-immune pets (12-16 weeks) from other EU countries, provided they carry a declaration that they have had no contact with wild animals susceptible to rabies since birth, or are accompanied by their vaccinated mother.

Quarantine: Lithuania does not impose quarantine on pets that arrive with all required documentation in order. Non-compliant animals may be placed in isolation at the owner's expense until requirements are met, returned to the country of origin, or in extreme cases, euthanised.

Echinococcus treatment: Lithuania does not require tapeworm (Echinococcus multilocularis) treatment for dogs. This requirement applies only to Finland, Ireland, Malta, Norway, and Northern Ireland.

Designated points of entry: When arriving from a non-EU country, pets must enter through a designated travellers' point of entry where veterinary border checks are carried out. At the point of entry, officials will check the pet's documents and verify the microchip.

Species covered: EU pet travel rules (Regulation 576/2013) cover dogs, cats, and ferrets. Other pet species (birds, rabbits, reptiles, etc.) are subject to separate national and EU regulations; confirm requirements with the destination agent.

Common mistakes that cause delays: Microchip implanted after (rather than before) the rabies vaccination, rendering the vaccination invalid. Rabies booster given after the previous vaccination expired, resetting the 21-day waiting period. Antibody titre test blood sample taken fewer than 30 days after vaccination. EU Animal Health Certificate issued more than 10 days before arrival in the EU. Travelling with more than 5 pets without competition/show documentation.