Lithuania

The standard rate is 21 percent. Reduced rates of 12 percent (e.g. passenger transport, accommodation, culture) and 5 percent (books, medicines and medical devices) apply. As of 1 January 2026 the former 9 percent rate was abolished; books and medicines now fall under the 5 percent rate.

The Customs Department under the Ministry of Finance (Lietuvos Respublikos muitine) is responsible, with territorial offices in Vilnius, Kaunas and Klaipeda. As an EU member the Union Customs Code applies. Import and transit declarations run through the iMDAS system, exports through the Automated Export System (AES). An EORI number is required.

Klaipeda is Lithuania's only seaport, ice-free year-round and, with around 40 million tonnes handled and over 1 million TEU, one of the leading container ports in the Baltic. Air freight runs mainly through Vilnius (VNO) and Kaunas (KUN) airports, complemented by Palanga (PLQ).

Lithuania strictly implements the EU sanctions against Russia and Belarus. Sanctioned goods may not be imported, exported or transited. The border with Belarus has been largely closed since October 2025. Transit to the Russian exclave of Kaliningrad is only possible for non-sanctioned goods and is tightly controlled.

The key road corridor is the Via Baltica (E67) from Poland via Kaunas towards Riga, complemented by the A1 Vilnius-Kaunas-Klaipeda. In rail, the IXB corridor (Kena-Klaipeda) and the Rail Baltica project under construction (standard gauge 1435 mm) connect the country to the European network. The Kaunas Intermodal Terminal links the 1435 and 1520 mm gauges.

For imports the usual documents are: commercial invoice, packing list, customs declaration (iMDAS), transport document (CMR or bill of lading) and the EORI number. For exports: commercial invoice, export declaration (AES with MRN), packing list, transport document and, for preferential trade, a proof of origin (EUR.1 or statement under REX).

Lithuania has been a eurozone member since 2015; the national currency is the euro (EUR). This provides stable conditions for trade and investment without exchange-rate risk against the euro area.

This page links to important partner countries (based on import/export partners) for quick context.

• PL
• DE
• RU
• LV
• NL
• EE

For international shipments, these terms are a good quick start:

• Incoterms
• AWB (Air Waybill)
• Bill of Lading (B/L)
• HS Code
• UN/LOCODE