Police were called to the scene on Monday morning after the daring theft reported at 5.40am and a police cordon was set up while investigations were carried out.
A Lincolnshire Police spokesman said: “It was reported that two men wearing balaclavas entered a lorry and have taken a quantity of cigarettes.”
The incident was outside the One Stop convenience store on High Street South in Ruskington.
Anyone with any information should call 101 quoting incident number 35 of 12/11/18.
No arrests have been made at this stage.