Cash declaration
Cash Declaration Procedure in the Republic of Lithuania
General information
The obligation to declare cash on entering or leaving the European Union (hereinafter - EU) is part of the EU’s strategy to prevent money laundering and to fight terrorism financing.
Following the entry into force of Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (hereinafter – Cash Control Regulation) on 3 June 2021 more stringent measures in cash control will be applied. EUR-Lex - 32018R1672 - EN - EUR-Lex (europa.eu)
According to Article 2 (Definitions) of the Cash Control Regulation, cash is defined as:
• Bank notes and coins including currency that have been in circulation and can still be exchanged through financial institutions or central banks for banknotes and coins that are in circulation as a medium of exchange;
• Other instruments that can be used as a medium of exchange which entitle their holders to claim a financial amount without having to prove their identity. Those instruments are: cheques, traveller’s cheques, promissory notes or money orders;
• Commodity used as a highly-liquid store of value that can be converted into currency through accessible trading markets. Commodities used as highly liquid stores of value are: coins with a gold content of at least 90%, bars, nuggets or clumps with a gold content of at least 99.5%.
Cash declaration procedure on entering from or leaving to a third country
Any person who is either entering the Republic of Lithuania from a third country, or is travelling from the Republic of Lithuania to a third country and carrying cash of a value of EUR 10 000 or more (or the equivalent of that sum in other currency) is required to declare that sum on the Cash Declaration Form at the customs office operating in the state border control point through which a person is entering or leaving the Republic of Lithuania. In this case a person is obliged to submit the Cash Declaration Form without being asked to do so by the customs officer.
New Cash Declaration Forms are approved in Commission Implementing Regulation (EU) 2021/776 of 11 May 2021 establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union. EUR-Lex - 32021R0776 - EN - EUR-Lex (europa.eu)
Cash can be declared in Lithuanian or English by using the printed version of the Cash Declaration Form in the same language that can be obtained in the customs office.
If there is more than one owner or more than one intended recipient of the cash or if all relevant information on cash that you are carrying does not fit within the space provided in the box “Details of the cash”, please provide the relevant information in the additional sheet of the Cash Declaration.
Cash Declaration – Additional Sheet
Unaccompanied cash
As regards movements of unaccompanied cash, for example, cash entering or leaving the EU in postal packages, courier shipments, unaccompanied luggage or containerised cargo, the customs authorities have the power to require the Cash Disclosure Declaration. Depending on circumstances, this type of declaration upon request of the customs authorities should be submitted by the sender, the recipient or a representative thereof of the unaccompanied cash. The Cash Disclosure Declaration has to be made within a deadline of 30 days.
If there is more than one owner or more than one intended recipient of the unaccompanied cash or if all relevant information on the unaccompanied cash does not fit within the space provided in the box “Details of the cash”, please provide the relevant information in the additional sheet of the Cash Disclosure Declaration.
Cash Disclosure Declaration Additional Sheet
Cash declaration procedure while travelling within the EU
The obligation to declare cash on entering the Republic of Lithuania from other EU Member State or travelling from the Republic of Lithuania to other EU Member State allows for more effective application of national prevention measures against money laundering and terrorism financing established by Law of the Republic of Lithuania on the Prevention of Money Laundering and Terrorist Financing.
Any person who is either entering the Republic of Lithuania from other EU Member State, or is travelling from the Republic of Lithuania to other EU Member State (for example, from Lithuania to Spain) and carrying cash of a value of more than EUR 10 000 or the equivalent of that sum in other currency is required to declare that sum on the Cash Declaration Form when asked to do so by the customs officer.
The cash declaration forms and the description of procedures for completing these forms are approved by the Order No 1B-371 of Director General of the Customs Department On the Approval of Cash Declaration Forms, the Requirements for a Cash Declaration Form and Its Completion, Submission and Customs Clearance Procedure adopted on 31 May 2021.
Completing and submission of the Cash Declaration Form
The obligation to declare cash applies to the person carrying the cash. It is not relevant who is the owner of the cash (the person carrying the cash, any other natural or legal person).
For example: A group of travellers (e.g., a father, a mother and 2 children) enters the Republic of Lithuania from the third country. The father carries EUR 30 000 in cash with him in his luggage. The money belongs to all family members. However, the father has to submit the Cash Declaration Form for the amount of EUR 30 000 since he is the one carrying the whole amount.
The Cash Declaration Form may be completed in Lithuanian or English by using the printed version of the Cash Declaration Form in the same language available at the customs offices or online via Passenger Portal. The Cash Declaration Form has to be completed following the requirements set by the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania.
Additional Information
Please note that:
In addition to submission of new Cash Declaration Form, while entering to/from a third country and travelling to/from EU Member States, it is required to submit copies of documents proving the origin of cash. Depending on the economic origin of cash such documents may include the following:
• A document indicating inheritance of cash and/or monetary instruments;
• A contract relating to the transfer of funds;
• A contract on the sale of movable or immovable property where payment is made in cash;
• A cash voucher (any other document) issued by organisers of lotteries, competitions, sporting or cultural events, gambling, etc.;
• Other documents issued by the owner of the funds, including documents certified by a notary public, identifying the institution/organisation and confirming the origin of the cash/monetary instruments;
• A bank statement;
• Other documents.
If the person is entering the Republic of Lithuania by plane, the Cash Declaration Form has to be submitted to the customs office operating in the state border control point in the red channel area (the person must not use the green channel).
A person travelling by rail transport can obtain the Cash Declaration Form from the customs officer(s) performing customs control onboard the train. The completed and signed Cash Declaration Form must be submitted to the same customs officer(s).
A person who is either entering the Republic of Lithuania from other EU Member State, or is travelling from the Republic of Lithuania to other EU Member State is required to submit the completed and signed Cash Declaration Form to the customs officers performing customs control (for example, an officer of the customs office operating in the state border control point at airport or seaport, customs mobile group officer, etc.).
A customs officer may require to declare the cash of the value below EUR 10 000 if it is suspected that there are indications of illegal activities related to money laundering, terrorism financing or other violations of law.
In case of doubt as to whether or not the sum of a value of EUR 10 000 or more in other means of payment the person is carrying is subject to cash declaration (according to the definition of cash), the person is obliged to enquire at the customs office operating in the state border control point.
Upon the movement of cash in currency(s) other than euro, the total sum of cash is determined by conversion in euro at the official exchange rate of the euro and the other currency(s) established by the Bank of Lithuania on that day (the day when the cash is carried). The amount of EUR 10 000 being carried, from which the cash has to be declared, is calculated on the basis of all cash calculated together and not the value of the individual currencies.
It is recommended that the person travelling by air or sea transport and carrying cash of a value of EUR 10 000 or more would allow sufficient time to submit the Cash Declaration Form.
Customs offices can be found following the signs in the airports and seaports.
If the person is carrying cash of a value of EUR 10 000 or more in the hold baggage, the cash must be declared before checking in the hold baggage.
The customs officer who accepted the completed and signed Cash Declaration Form performs the customs clearance: verifies the data provided in the Cash Declaration Form and physically checks the cash. If the information provided in the Cash Declaration Form is correct, accurate and complete and there are no indications of money laundering or terrorism financing, the second page of the accepted Cash Declaration Form is returned to the person, who can continue the journey with declared cash.
In the event of false, inaccurate or incomplete information on the Cash Declaration Form or in case of failure to declare the cash that must be declared, it is considered that the person carrying cash failed to fulfil the obligation to declare. Customs officers performing cash controls have the right to impose penalties and to detain the cash under the relevant articles of the Code of Administrative Offences of the Republic of Lithuania and the Criminal Code of the Republic of Lithuania.
Completing and submission a Cash Declaration Form upon arrival to the Republic of Lithuania from a third country (pursuant to provisions of Regulation (EU) 2018/1672 of the European Parliament and of the Council) does not release a person from the obligation to declare cash while travelling to other EU Member States (pursuant to national laws of some EU Member States on cash controls on intra-EU travel).
For example: A passenger traveling from the Russian Federation and carrying EUR 15 000 in cash arrives at Vilnius airport. According to the provisions of Regulation (EU) 2018/1672 of the European Parliament and of the Council he submits a completed and signed Cash Declaration Form in Vilnius Airport Customs Post. The passenger then travels by car to Poland. When leaving Lithuania to Poland, officers of customs mobile group may ask the passenger to declare EUR 15 000 in cash once again.
Legal Regulation
The obligation of natural persons to declare cash is laid down in:
Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 EUR-Lex - 32018R1672 - EN - EUR-Lex (europa.eu)
Commission Implementing Regulation (EU) 2021/776 of 11 May 2021 establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union. EUR-Lex - 32021R0776 - EN - EUR-Lex (europa.eu)
Law of the Republic of Lithuania on the Prevention of Money Laundering and Terrorist Financing https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/2c647332ba5111eb91e294a1358e77e9?jfwid=hrmrm4rig
Information
EN (factsheet, infographic); RU (factsheet, infographic); LT (factsheet, infographic)
Last updated: 12-07-2024