Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Document shipments may be sent from Canada to Lithuania duty-free
provided they have no commercial value.
Document shipments include:
- Bids
- Gift cards
- Diplomas
- Driver's licence
- Examination papers
- Visa applications
The following items may also be shipped from Canada to Lithuania
duty-free providing they respect certain criteria:
| Item | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual reports | Only be shipped to shareholders or company officials are
allowed |
| Blueprints | Must be for intercompany use with no commercial value, or for a
bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | Maximum of 15 business cards |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised and restricted to owner of the credit card |
| Event tickets (for concerts, stage performances, football
(soccer) matches) | A maximum of 10 kg per shipment Cannot be from a printing
company to a ticket sales office or an organiser of an event |
| Excise duty stamps | From non-EU origin |
| Greeting cards and invitations | Considered as documents only if personalised |
| Manuals | Only if technical and in a number appropriate to the purpose |
| Negatives, slides, or print films | Only if sent to a press or publishing agency and have had no
value added through press or editorial charges |
| Newsletters | Only intercompany documents for internal use and with no
commercial value Cannot be from a publisher or printing company |
| Newspapers | For non-commercial purposes only |
| Stationery | Must be personalised, have no commercial value, and the number
of items is appropriate for non-commercial use |
| Travellers cheques | Must be personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://europa.eu/european-union/about-eu/countries/member-countries/lithuania_en
Shipping gifts from Canada to Lithuania with a value of €45
(about $65 CAD) or less will be exempt from duty.
Alcohol, tobacco products, cosmetics and perfumes may also be shipped
as gifts as long as they meet the customs restrictions as shown below.
| Items | Restrictions |
|---|
| Alcohol | - Maximum of 1 L of distilled spirits, sparkling wines
- Maximum of 2 L of wine
|
| Coffee | 500 g (extracts and essences 200 g) |
| Perfumes/cologne | 50 g/ 250 mL |
| Tea extracts or essences | 40 g |
| Tobacco products | - 50 cigarettes; or
- 25 cigarillos (maximum of 3 g per unit); or
- 10 cigars;
- or 50 g of smoking tobacco
|
Shipments from Individual-to-Individual
An individual in Canada sending a gift shipment to an individual in
Lithuania of €45 (about $65 CAD) or less will be duty-free with
some restrictions for certain products such as alcohol, tobacco
products, perfumes, and cosmetics.
Shipments from Business-to-Business
Shipment of a gift to a business in Lithuania from a business in
Canada will be charged duties and taxes.
Shipments from Business-to-Individual
Shipping a gift to an individual to their work address will be viewed
as a commercial shipment and will incur duties and taxes.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
Multiple gifts sent in one shipment should be wrapped and tagged
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013R0952
https://e-seimas.lrs.lt/rs/legalact/TAD/TAIS.313297/
Lithuanian citizens returning to live permanently in Lithuania can
import their personal goods free of duty and tax providing:
- They have lived outside of Lithuania for 1 year or more
- Their goods are used and have been owned for 6 months or more
- Personal goods are declared within 12 months from the date on which
the citizen returned to live
- Personal effects are for the use of the owner or his or her family
Personal effects include items such as:
- Household furniture and appliances
- Footwear and clothing
- Portable tools and instruments required for a trade or profession
NOTE:
If the following items are
shipped as part of the household goods, they will incur duty and
taxes:
- Tobacco and tobacco products
- Alcoholic beverages
- Non-portable tools and instruments used for a trade or profession
Moving Temporarily
Students
Students may ship their personal effects to Lithuania if they move
there temporarily to study.
Personal effects are considered to be:
- Educational materials (paper and pens, computers and books)
- Household goods such as linens, shoes, and clothing
- Furniture that a student would use, like a desk and chair
NOTE: The student exemption may be
granted several times in each school year.
Non-students
Non-students moving to live in Lithuania temporarily can import their
goods exempt from duty and taxes provided they are intended to be used
as household goods, and:
- They have lived outside of Lithuania for 1 year or more
- Their goods are used and have been owned for 6 months or more
- They provide documentation such as an employment contract or
certificate from an employer containing a termination date or the
end of a contract
- Supply proof of residence in Lithuania or a certificate of
registration
Moving Permanently
If you are moving to Lithuania after having lived outside the country
for 1 year or more, you may bring your used personal effects into the
country tax and duty-free under the following conditions:
- Your effects must arrive in Lithuania within 1 year of having
obtained a Residence or Work permit, AND no later than 12 months
after you arrive in Lithuania
- Your goods may not be lent, sold, or given away for at least 1 year
after your arrival
- You must be in Lithuania at the time your personal effects arrive
NOTE:
The following items will
incur duty and taxes if they are part of your personal effects
shipment:
- Non-portable tools and instruments used for a trade or profession
- Alcoholic beverages
- Tobacco and tobacco products
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.lrmuitine.lt/web/guest/verslui/gyvenamosioskeitimas#en
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Foodstuffs can be shipped to Lithuania as long as they abide by
regulations and standards established by the European Union.
You May Ship
- Chocolate and candy
- Baked goods providing they do not contain meat products
- Honey*
- Meat concentrates and extracts
- Food supplements
- Pasta and vermicelli without meat products
- Olives stuffed with fish
- Broths
- Powdered baby milk and food, and foods for special medical diets*
- Cured, cooked, or smoked fish*
*Up to 2 kg Do Not Ship
- Margarine of animal origin
- Perishable items
- Meat and meat products
- Dairy products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32009R0206&from=EN
https://www.post.lt/lt/duk
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are intended for demonstration purposes only. Their
purpose is to promote products and solicit sales; not to sell the
samples.
Samples shipped to Lithuania may be exempt from duty and tax if:
- They are only for encouraging orders related to the sample
- The goods are shipped directly from Canada
- They are of negligible value (up to €22 - about $35 CAD - and
weigh no more than 10 kg)
- There is no more than one sample of each style or quality level in
the shipment
- They must be consumed or destroyed during demonstration or exported
within 12 months of entry
NOTE: Label the package: 'Mutilated
Samples' or 'Marked Samples not for Resale'
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.313278?jfwid=-1c4zlr9qkm
https://www.post.lt/lt/duk
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material can be shipped to Lithuania exempt from duty
charges.
Examples of printed material for advertising purposes include:
- Calendars
- Instructions for use
- Unframed photographs
- Posters
- Catalogues
- Price lists
Shipping advertising material to Lithuania from Canada is fairly
simple. Ensure that:
- Forms clearly show the name of the company that produces or sells
the goods or supplies the services to which they refer
- Package weight does not exceed 1 kg
- Shipment with printed advertisements must be for only one service or
product
Advertising shipped for display at a trade fair or exhibition may be
sent using an ATA Carnet. See Temporary Imports for details.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.trade.gov/country-commercial-guides/lithuania-temporary-entry
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending a piece of equipment for repair to Lithuania from Canada is
straightforward. Duty and taxes are exempt because of the European
Union's inward processing rules. Inward processing means items shipped
from Canada to Lithuania for repair will be duty-free.
Free warranty repairs done in Canada and returned to Lithuania will
not incur VAT.
Items Under Warranty
As Canada and Lithuania are part of the EU free-trade agreement
(CETA), repairs done under warranty in Lithuania are duty-free and
will not be charged GST when they re-enter Canada.
Items No Longer Under Warranty
An item that is no longer under warranty and returns to Canada from
Lithuania will be charged GST. The GST will be charged on the value of
the repair and on any parts required for the repair.
Sending Product for Repair to Lithuania
Sending equipment for repair to Lithuania from Canada is exempt from
duty and taxes because of the European Union's inward processing
rules.
Returning Repaired Product to Lithuania
Equipment repaired in Canada under a warranty will not incur duty and
taxes when they re-enter Lithuania.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Lithuania or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013R0952
https://e-seimas.lrs.lt/rs/legalact/TAD/TAIS.313297/
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary imports of certain goods into Lithuania will be exempt from
duty and taxes for a period of up to 2 years. This may include an item
shipped from Canada to Lithuania for repair or exhibition.
The following list include goods that qualify as temporary imports:
- Commercial samples
- Items that will be used or displayed at an exhibition, trade fair,
meeting, or other similar events
- Scientific and professional equipment
- Equipment required to evaluate and goods and test other equipment
- Tools and specialised equipment required for repairing, exploring,
producing, or manufacturing processes
- Materials and goods to be used for concerts, stage performances
NOTE:
Advertising material shipped
for display at a trade fair or exhibition may be sent using an ATA
Carnet.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Lithuania, you
can pick from Option 1 or 2 of the Temporary Import Methods listed
below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice (CI). More
details can be found below
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition aside from normal
wear-and-tear, and they undergo no repairs nor are they used in
manufacturing
- Stay no longer than 24 months in Lithuania
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature (UPS,
FedEx, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.313278?jfwid=-1c4zlr9qkm
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The duty threshold for shipments sent to Lithuania is €150
(about $225 CAD). This means that duty is only applied if the value of
the shipment is above €150. Since 1 July 2021, all shipments,
regardless of value, are subject to VAT.
Occasional Shipper
If you only ship occasionally to Lithuania, for example items sold on
eBay, they will be exempt from duty if their value is €150
(about $225 CAD) or less.
Be sure to include the following with your shipment:
- Provide a detailed description of the goods on the commercial
invoice (in order to avoid customs delays)
- Include 3 copies of the commercial invoice with your shipment
NOTE:
An Economic Operator
Registration and Identification (EORI) number is NOT needed if you are
shipping as a private individual.
Regular shipper
If you regularly sell and ship goods to Lithuania, we suggest you
consult with licenced customs broker in Lithuania.
There may be specific requirements to consider, for example, obtaining
an Economic Operator Registration and Identification (EORI) number.
Sources:
https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.313278?jfwid=-1c4zlr9qkm
https://www.lrmuitine.lt/web/guest/naujienos/aktualijos/aktualija?p_p_id=EXT_WPLISTALLNEWS&p_p_lifecycle=0&_EXT_WPLISTALLNEWS_obj_id=090004d280132575#en Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Marija Gimbutas
5 Universiteto st
LT-01131 Vilnius
Lithuania
Phone: +370 5 268 7202 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
