The border zone is a 15-kilometre-wide strip of land from the state border line. Where at least part of a Lithuanian municipality (or the relevant local administrative units of a third country) falls within this strip, the entire municipality (or the relevant local administrative units of the third country) is considered to be part of the border zone.
This definition of the border zone is established in the Rules on the exemption of goods brought in by travellers from import value added tax and excise duties, approved by Resolution No 439 of the Government of the Republic of Lithuania of 16 April 2004.
You can check whether a specific municipality or foreign country administrative unit falls within the border zone using the lists provided below.
Lithuanian municipalities within the border zone
Utena County
- Zarasai District Municipality
- Visaginas Municipality
- Ignalina District Municipality
- Molėtai District Municipality
Vilnius County
- Švenčionys District Municipality
- Vilnius District Municipality
- Šalčininkai District Municipality
Alytus County
- Varėna District Municipality
- Druskininkai Municipality
- Lazdijai District Municipality
Marijampolė County
- Vilkaviškis District Municipality
- Šakiai District Municipality
Tauragė County
- Jurbarkas District Municipality
- Pagėgiai Municipality
- Tauragė District Municipality
Klaipėda County
- Šilutė District Municipality
- Neringa Municipality
This list of local administrative units of the Republic of Lithuania is set out in Annex 1 to the methodology approved by Order No 1B-141 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 28 February 2005.
Localities of the Russian Federation within the border zone
Kaliningrad Oblast (Калининградская область)
- Sovetsk (город Советск)
- Rybachy, Zelenogradsk District (поселок Рыбачий Зеленоградского района)
- Krasnoznamensk District (Краснознаменский район)
- Neman District (Неманский район)
- Nesterov District (Нестеровский район)
- Slavsk District (Славский район)
This list of local administrative units of the Russian Federation is set out in Annex 2 to the methodology approved by Order No 1B-141.
Localities of the Republic of Belarus within the border zone
Vitebsk Oblast (Витебская область)
- Braslav District (Браславский район)
- Postavy District (Поставский район)
Grodno Oblast (Гродненская область)
- Grodno District (Гродненский район)
- Voranava District (Вороновский район)
- Iŭje District (Ивьевский район)
- Astravets District (Островецкий район)
- Ashmyany District (Ошмянский район)
- Shchuchyn District (Щучинский район)
This list of local administrative units of the Republic of Belarus is set out in Annex 3 to the methodology approved by Order No 1B-141.
How permanent place of residence is determined
Whether a person's permanent place of residence is in the border zone is determined by a customs officer in accordance with the methodology approved by Order No 1B-141 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 28 February 2005.
The methodology applies to determining the permanent place of residence of persons living in:
- the border zone of the Republic of Lithuania adjoining the Russian Federation and the Republic of Belarus
- the border zone of the Russian Federation adjoining the Republic of Lithuania
- the border zone of the Republic of Belarus adjoining the Republic of Lithuania
Legal basis
- Resolution No 439 of the Government of the Republic of Lithuania of 16 April 2004 on the approval of the rules on the exemption of goods brought in by travellers from import value added tax and excise duties https://www.e-tar.lt/portal/lt/legalAct/TAR.687DAB43759E/asr
- Order No 1B-141 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania of 28 February 2005 on the approval of the methodology for determining the permanent place of residence of persons living in the border zone of the Republic of Lithuania adjoining the Russian Federation and the Republic of Belarus, or in the border zones of the Russian Federation or the Republic of Belarus adjoining the Republic of Lithuania https://www.e-tar.lt/portal/lt/legalAct/TAR.D89FD6011373