Importing into the EU through Lithuania or Latvia: customs clearance step by step

A container from Asia that arrives in Klaipėda or Riga enters the EU customs territory there. Once the goods are released for free circulation, they can move to any EU country without further customs formalities. Getting that one release right — quickly — is what this guide is about.

1. Get an EORI number

Every company that imports into the EU needs an EORI number. It is issued by the customs authority of the EU country where the company is established (in Lithuania — the Customs Department, in Latvia — the State Revenue Service) and is used in every declaration. Non-EU companies apply in the country where they first declare goods. Do this before the first shipment, not when the container is already in port.

2. Know your HS code

The tariff classification decides the duty rate, any import restrictions and whether preferential origin can apply. The EU uses 10-digit TARIC codes built on the international 6-digit HS code. Agree the code with your broker before shipping — a wrong code is the most common reason for delays and later corrections.

3. Understand how the bill is calculated

• Customs value — in the EU usually the transaction value of the goods plus freight and insurance to the EU border, so the ocean freight is part of the duty base.
• Import duty — the TARIC rate for your code, applied to the customs value (zero or reduced with valid preferential origin).
• Import VAT — charged on the customs value plus duty. The standard rate is 21% in both Lithuania and Latvia; VAT-registered businesses can normally deduct it.
• Other measures — anti-dumping duties, licences, or CBAM reporting for steel, aluminium and some other goods. Check these by code.

4. Have the documents ready before arrival

• commercial invoice and packing list;
• bill of lading (or the release from the carrier);
• proof of preferential origin, if you claim reduced duty;
• certificates required for the goods — e.g. phytosanitary, veterinary or conformity documents.

The carrier also files an entry summary declaration (ICS2) before the goods reach the EU, based on data from the supply chain. A precise goods description and HS code from your supplier help avoid holds. See our shipping documents guide.

5. Clear in the port — or move under transit

You do not have to clear customs in Klaipėda or Riga. Goods can travel under customs transit (T1) to a customs office near the final destination — another city, or another EU country — and be cleared there. This is useful when the buyer is in Poland or elsewhere in the EU. Transit requires a guarantee, which a forwarder or broker usually provides.

6. Watch the free days

Customs clearance runs while the container's free days are counting. Lodging the declaration before arrival and having documents checked in advance is the simplest way to avoid demurrage. Read more in Demurrage and detention: how free days work.

How Cargo 4S helps

We coordinate customs clearance in Lithuania and Latvia with licensed brokers, check documents and codes before the ship arrives, and arrange transit when the cargo is cleared elsewhere — so your container leaves the port within its free days.