Lithuania Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Lithuania.

Required Documents

  • bill of lading/airway bill
  • packing list
  • fumigation certificate
  • deed of donation
  • permit issued by the Pharmacy Department under the Ministry of Health (for medicines and other medical goods)

Prohibited Goods

Tobacco products, ethyl alcohol and alcoholic beverages, and other restricted goods are not permitted to be imported as humanitarian aid.

Tax Exemption

  • Humanitarian aid consignments are exempted from import duties. However, import VAT should always be paid for coffee, tea and means of transportation (except ambulances). Tax exemption is only granted to the following registered non-profit organisations:
  • charity and aid funds
  • organisations funded by State budget
  • associations
  • social organisations
  • public institutions
  • religious organisations
  • units of international social organisations
  • other non-profit juridical organisations (activities of which are governed by special laws)
  • organisations of Lithuanians abroad
  • international charity organisations approved by the Government
  • state institutions authorised by the Government VAT exemption is only granted for the following goods imported for non-commercial purposes:
  • foodstuffs, articles of apparel and clothing accessories, footwear, gaiters and the like, headgear, bedding, pharmaceutical products and other medical goods, toilet preparations (the list of those goods with their Harmonised System codes is approved by the Government)
  • all goods imported by persons, who according to the Law on Charity and Aid are entitled to give charity, sold in auctions organised not more that 4 times a year on condition that all income will be spent for charity or the goods will be used for organisation and execution of the auctions (in those cases the letter of organiser of charity event with it’s date and place shall be submitted to the Customs authorities together with other documents)
  • equipment intended for activities carried out by organisations entitled to receive aid
  • goods intended for education, training, employment and social integration of disabled persons imported by organisations entitled to receive aid on condition that their activities cover aid to disabled persons or they represent the interests of disabled persons (in such cases a copy of the statute (regulation) of organisation concerned and a note containing a list of articles to be imported shall be submitted to the Customs authorities)
  • technical means of assistance to disabled persons and spare parts thereof produced according to international (in such cases a document issued by the Ministry of Health certifying the designation of articles to be imported shall be submitted to the Customs authorities)
  • goods imported as an aid provided free of charge in cases of natural disasters and catastrophes including goods intended for the use of liquidators of natural disasters and catastrophes (in those cases a special Government Resolution on announcement of the zone of disaster and catastrophe shall be adopted). However, construction materials and equipment intended for rebuilding of damaged settlements are liable for VAT.

PreShipment Application

International pre-shipment application is not required. However, a letter from the consignor stating that the goods are supplied as humanitarian aid should be presented to the Customs authorities.

Monetary Valuation

Monetary valuation of the consignment as a whole is required, and can be declared in Lithuanian’’s currency or any other for which the exchange rate has been established by the Lithuanian National Bank.


  • Second hand goods can only be imported into the country if they are accompanied by a document certifying that the consignment has been made harmless. This document, which can be made in Lithuanian, English, German or Russian, is required for processed clothes or other goods. It must indicate:
  • method of processing;
  • chemicals used;
  • weight of the goods;
  • number of items in the consignment
  • any marks placed on each package of the consignment. When food is imported the following documents should be presented to the Customs Authorities:
  • declaration of conformity issued by the supplier
  • veterinarian or phytosanitarian certificate
  • certificate of the importer of food This declaration of conformity should indicate the quality and harmlessness of the food, as well as give information on the expiry date of the products and on the supplements contained in the product. Legal Requirements concerning the control of conformity and safety of humanitarian goods are the same as those for commercial goods. For further information please contact the Lithuanian Customs Department.

Contact Point

Sarunas Avizienis, Head of Customs Law Harmonisation Division, Customs Department, Lithuania phone: +370 5 261 84 73; fax: +370 5 261 71 13; email:


Customs Department under the Ministry of Finance, Govt. of the Republic of Lithuania Date published: 07/03/2002


Regions / countries / territories

Europe: Lithuania