diff --git a/src/Plugin/migrate/process/LookupCountry.php b/src/Plugin/migrate/process/LookupCountry.php
index e69de29..03a1390 100644
--- a/src/Plugin/migrate/process/LookupCountry.php
+++ b/src/Plugin/migrate/process/LookupCountry.php
@@ -0,0 +1,52 @@
+<?php
+/**
+ * @file
+ * Contains \Drupal\address\Plugin\migrate\process\LookupCountry.
+ */
+namespace Drupal\address\Plugin\migrate\process;
+
+use Drupal\migrate\MigrateExecutableInterface;
+use Drupal\migrate\ProcessPluginBase;
+use Drupal\migrate\Row;
+use Drupal\taxonomy\Entity\Term;
+/**
+ * Lookup two letter country code from country name.
+ *
+ * @MigrateProcessPlugin(
+ *   id = "lookup_country"
+ * )
+ */
+class LookupCountry extends ProcessPluginBase {
+
+  protected $flippedCountryList;
+
+  /**
+   * {@inheritdoc}
+   */
+  public function transform($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
+    if (empty($value) || (!is_array($value) && empty(trim($value)))) {
+      return [];
+    }
+    if (!is_array($value)) {
+      $value = array($value);
+    }
+    $return = array();
+    if (!isset($this->flippedCountryList)) {
+      $list = \Drupal::service('address.country_repository')->getList();
+      $flipped = array_flip($list);
+      $this->flippedCountryList = array_change_key_case($flipped);
+    }
+    foreach ($value as $item) {
+      $item = strtolower(trim($item));
+      if (isset($this->flippedCountryList[$item])) {
+        $return[] = $this->flippedCountryList[$item];
+        continue;
+      }
+      $return[] = $item;
+    }
+    if (count($return) == 1) {
+      return reset($return);
+    }
+    return $return;
+  }
+}