The movement of goods through Latvia isn’t subject to import and import duties or Value Added Tax.

Since Latvia is a member of the WTO and the EU and has espoused the standing practices needed by these associations. As an EU member state, import tariffs are dependent on and regulated by bilateral agreements. 

There are no import or import tariffs for the movement of goods between Latvia and other EU countries. 

The Customs Law provides for customs duty immunity, and foreign investors are generally exempt from the temporary import of goods. 

Besides customs duties, significances are subject to Vat and may also be subject to excise duty and duty on natural assets. 

The rate of customs duty is generally between 0 percent and 20 percent of the value of imported goods, depending on their type and origin. Exports are generally spared. 


The State Revenue Service provides the administration of customs duty and executes control over the movement of goods, including particular belongings, animals, and dangerous goods, when importing or exporting them from the public territory. Counting on effective operation and ultramodern styles of threat operation, customs are responsible not only for the perpetuation of the conditioning of foreign trade policy, but also for the protection of the security, terrain, and consumers as well as for the provision of control over artistic and farm products. 

The European Union has a liberal foreign trade policy, many products need import licenses. Still, you should make sure that importing a particular product doesn’t need an import license. There are some restrictions, especially on ranch products, following the perpetration of the CAP (Common Agricultural Policy) the operation of compensations on import and import of ranch products, aimed at favoring the development of husbandry within the EU, implies a certain number of control and regulation systems for the goods entering the EU home. 

In Latvia, the field of customs is regulated by the nonsupervisory enactments of the European Union (EU). In Latvian public law, there are only particular fields of customs regulated that aren’t regulated by the EU Regulations or for which the EU authorizes its Member States to define a more detailed regulation. 

There’s a customs duty applicable which is generally specified by the EU. 

Customs duty is an instrument of foreign trade utilizing which the EU domestic request is defended. 

Division of customs duties 

  • Import duty ( these are the payments that are equal to customs duties that are paid when importing goods (antidumping or compensatory payments); import duty payments that were introduced within the frame of common agrarian policy).
  • Export duty ( customs duties and payments that are equal to customs duties that are paid when exporting goods; import duty payments that were introduced within the frame of common agrarian policy). 

Import levies in Latvia 

Import levies in Latvia are defined as non-compensatable payments of funds or products for importing goods that are paid in the general state budget or the budget of an applicable institution of the European Union. Latvian laws give the following kinds of import levies for goods entering the country; 

  •  excise duty. 
  •  customs tariff. 

Excise duty 

The excise duty or excise duty is a special consumption duty that’s levied for importing certain groups of goods into the country. The end of the excise duty is to limit the import of goods that are dangerous to health and/ or the natural terrain. An extra target of this import duty is to give finances to the state budget by taxing goods that aren’t essential for consumers. Presently, there are several different types of excise duty; 

  • for alcohol. 
  • for tobacco products. 
  • for natural gas. 
  • for non-alcoholic drinks and coffee. 
  • for electronic cigarettes liquid. 

In all cases, the factual quantum of the duty depends on the subtype of a product and its quantum. The excise duty must also be supplemented with all the applicable attestation upon importing. 

Customs tariff 

The customs tariff is an import duty that’s aimed at both adding to the state budget and guarding the internal market request of Latvia and the EU. Similarly, the Latvian customs tariff is set in agreement with the commission Enforcing Regulation (EU)2015/1754′, set forth by the European Union. In general, it depends on the customs value of an imported composition, transportation charges, as well as other factors similar as covenants and preference canons. 

It should be noted that goods imported from other EU member- countries are considered to be’ free- rotation goods’ and don’t subject to the customs tariff. 

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