Change of residence

Personal property means items intended for the everyday use of the owner that are clearly not intended for sale or use in economic activities.

Personal property includes:

• personal hygiene items, bed linen, furniture, equipment and similar household items
• bicycles, motorcycles, personal use motor vehicles and their trailers
• touring caravans
• pleasure craft, personal aircraft
• foodstuffs (in quantities corresponding to normal family requirements)
• domestic pets and riding animals
• personal portable instruments of the applied and liberal arts used for a trade or profession
• other personal items which, by their nature, quantity and other circumstances, are clearly not intended for sale or use in economic activities, but are used by the person relocating for their own individual or household needs

Relief applies only if:

• the person relocating has lived continuously in a third country for at least 12 months
• the personal property has been used at the previous permanent place of residence for at least 6 months prior to departure
• the property is intended to be used for the same purpose at the new permanent place of residence in Lithuania

If the period of residence in the third country was shorter, relief may be granted only upon submission of an explanation and supporting documents.

Relief does not apply to:

• ethyl alcohol and alcoholic beverages
• manufactured tobacco
• commercial vehicles and transport used for mixed (personal and commercial) purposes
• equipment intended for professional activities, except portable instruments of the applied and liberal arts

Personal property must be imported within 12 months:

• from the date of receipt of a residence permit in the Republic of Lithuania, or
• if no residence permit is required – from the first day of taking up residence in the Republic of Lithuania

Personal property may be imported:

• all at once, or
• in several separate consignments

If, for reasons beyond your control, you are unable to import your personal property within the established 12-month period, this period may be extended.

In that case, the following must be submitted together with the customs declaration:

• a request to extend the personal property importation period
• an explanation of why the property could not be imported on time
• documents supporting the reasons stated

Personal property may be declared in one of two ways:

1. Listing individual items in the declaration

Individual items and their Combined Nomenclature (CN) codes are entered in the declaration.

2. Classifying the property under CN subheading 9905

This may be used where personal property is released for free circulation or exported with relief from duties.

Important: if items are declared under other procedures (not release for free circulation), they may not be classified under CN subheading 9905.

The following documents must be submitted:

Documents proving that the person has lived in a third country for at least 12 months

• an employment contract concluded for a period of 12+ months
• a housing lease contract for 12+ months
• utility payment documents
• documents confirming children's attendance at an educational institution, etc.

Documents proving the right to reside in Lithuania

• a residence permit in the Republic of Lithuania (if required under legislation)

Documents relating to taking up residence in Lithuania

• declaration of place of residence
• a property purchase or rental contract, etc.

Documents confirming that the personal property has been used for at least 6 months

• purchase documents
• a free-form statement by the person confirming that they have owned or used the items for at least 6 months
• other supporting documents

List of personal property (if CN subheading 9905 is used)

A free-form list containing:

• a precise description of the items
• quantities
• signed and confirmed by the person relocating

Application for relief from duties and VAT (if the period of residence was less than 12 months)

The application must state:

• why the period of residence in the third country was less than 12 months
• evidence of intention to reside for ≥12 months (e.g. a long-term employment contract terminated due to unforeseeable circumstances, etc.)

Additional documents

If the documents submitted are contradictory or insufficient, customs may request additional evidence.

A person who has imported personal property free of duties and VAT may not, for 12 months from the date of importation, without having first notified customs in writing:

• lend
• hire out
• pledge
• sell or otherwise transfer it to another person (whether for consideration or free of charge)

If the restrictions are violated, customs must be informed within 5 working days and the data required for the calculation of import duties and VAT must be submitted. The territorial customs office calculates the import duties and VAT at the rates applicable on the date of the violation and the taxable value of the items determined on that date, and notifies the person accordingly. The calculated import duties and VAT must be paid within 10 days of receipt of the notification of the import duties and VAT payable.

A person may import their personal property into Lithuania before having declared a place of residence, provided they can demonstrate that their permanent place of residence is being transferred to the Republic of Lithuania due to employment circumstances.

The following additional documents must be submitted:

• an employment contract with a Lithuanian employer or employment relationship documents for a period exceeding 12 months
• employer relocation or secondment documents confirming the transfer to work in Lithuania
• a lease or property purchase contract in Lithuania confirming the planned place of residence
• data on the future declared place of residence, even if the declaration has not yet been submitted
• additional evidence confirming plans to take up residence in Lithuania (e.g. enrolment of children in a school, pre-school institution contracts, registration with a healthcare institution)

It is not necessary to have already declared a place of residence in Lithuania at the time of importation.

The declaration of place of residence must be made within 1 month of arrival.

Persons who are compelled, due to exceptional political circumstances, to leave their place of residence and relocate to Lithuania have the same entitlement to duty relief for the importation of personal property as other persons relocating from third countries.

Examples of documents that may be considered as supporting political circumstances:

• certificates from international organisations (UN, UNHCR, Red Cross) confirming evacuation
• documents relating to forced departure or past danger (e.g. notices issued by municipalities or local authorities)
• evidence of assistance provided by a diplomatic or consular mission
• certificates from registration centres, relocation sites or temporary accommodation facilities
• travel documents allowing the actual time and circumstances of departure to be established

• Council Regulation (EC) No 1186/2009, Articles 3–11: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32009R1186&qid=1697104419066
• Resolution No 968 of the Government of the Republic of Lithuania of 18 August 2004 on the approval of the description of the procedure for exempting goods (articles) brought in by passengers and other natural persons from customs duties, point 3.1: https://www.e-tar.lt/portal/lt/legalActEditions/TAR.4780DC8CD9CD?faces-redirect=true
• Article 40(1)(1) and Article 40(2) of the Law of the Republic of Lithuania on Value Added Tax: https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5/asr
• Points 4–13(1) of the Rules on the exemption of imported goods from import value added tax, approved by Government Resolution No 438 of the Republic of Lithuania of 16 April 2004: https://www.e-tar.lt/portal/lt/legalAct/TAR.36D014650F60/asr
• Order No 1B-137 of 8 March 2010 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for applying relief from duties: https://www.e-tar.lt/portal/lt/legalAct/TAR.F48CA4DA55D6/asr
• Order No 1B-636 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for extending the period within which personal property of a person relocating must be imported: https://www.e-tar.lt/portal/lt/legalAct/ed9e3f505a0b11e6b72ff16034f7f796