In accordance with its European Union membership Lithuania applies the European Union trade policy such as antidumping or anti-subsidy measures. The European Union import regime applies to Lithuania. While the European Union has a rather liberal foreign trade policy, some products need import licenses. There are also some limitations, especially on farm products.
Prohibited goods include: Ethyl alcohol and home made alcoholic beverages; drugs, psychotropic substances and devices for their use; radio electronic equipment, color photocopying equipment.
All personal consignments of meat, meat products, milk and milk products, originated in non-E.U. countries, are prohibited to enter Lithuania with the exception of:
1) powdered infant milk, infant food and special foods required for medical reasons provided that: the product does not require refrigeration before consumption; it is a packaged brand product; the packaging is unbroken.
2) personal consignments from the Faeroe Islands, Greenland, Iceland, Liechtenstein and Switzerland with a combined total weight that does not exceed 5 kg.
3) personals consignments from Andorra, Norway and San Marino.
Import Documents
The following documents must be presented for customs inspection of the imported goods: 1) an invoice on the basis whereof the customs value of imported goods will be declared (if the goods are imported under a sale-purchase agreement and the method of contract price is to be applied for customs evaluation of the imported goods); pro-forma invoice (in other cases); and agreement on the basis whereof the goods are being imported into Lithuania; 2) an import licence or permit; 3) documents confirming the origin of imported goods; 4) quality certificates or other documents certifying that the quality of imported goods conforms to the quality indices (only when applicable); 5) transportation documents, except for the cases when the goods are being declared by the passenger; 6) documents related to the previously performed customs procedure (transit, customs warehousing, temporary storage of goods etc.); 7) packaging inventory or equivalent documents; 8) documents certifying that import duties or taxes have been paid; 9) other documents required by applicable registration (e.g. sanitary, veterinary, hygiene certificates etc.).
Duties and Taxes
According to the Law on Customs Tariffs, all goods imported into the customs territory of Lithuania are subject to customs duties, except for special cases provided by the said law when the goods are exempt from duty. According to the method of duty calculation, the customs duties may be: ad valorem customs duty; specific (quantitative) customs duty and compound customs duty.
Import VAT. The value-added tax (VAT) of 18% is also applied to goods imported into Lithuania. VAT is levied on the customs value of goods, plus import duty and excise tax, if applicable. There is a list of goods that are exempt from import VAT. In addition to import duties, the importer must pay excise taxes varying from 10% to 75% applicable to some goods imported into Lithuania.
Labeling Requirements
The following information must be present on the label (in Lithuanian): Name under which the product is sold, list of ingredients, net quantity, date of minimum durability, any special conditions for keeping or use, name or business name and address of the manufacturer, packager or importer established in the EU, place of origin or provenance, instructions of use, indication of the acquired alcoholic strength, lot marking on pre-packaged beverages. | 
