During importation, labeling harmful or forbidden goods makes the customs procedure much quicker. It also functions as an alcohol or tobacco safety guarantee.

In 2005, Council Order No. 220 became law. The processes through which liquors and nicotine items are labeled with revenue charge tags are outlined in this statute. In the Republic of Latvia, labeling for liquors, cigarettes, and oil products is only permitted at revenue facilities or customs depots.

Items for labeling 

The following items must bear an excise fee mark on their labels: 

  • Alcoholic drinks, 
  • cigarette goods, and 
  • oil products.

Labeling of cigarettes and alcoholic drinks 

Tobacco and liquors must both have excise tags on their labels. Only a revenue storehouse or an immigration facility may sign excise tax seals. The Regional Taxation Agency issues levy stamps. Excise duty tickets must be obtained by a supplier, an authorized storage manager, an importer or exporter, a qualified receiver, and a provisionally listed consignee.

The branding of burned tobacco, fluid for vaping products, components for making fluids for vaping items, and tobacco alternative goods will start on July 1, 2021, and customs charge tags will be used.

The following are exempt from the requirement to bear excise duty stamps.

  • Alcoholic drinks with a quantity of 100 ml,
  • Liquors with an absolute booze amount of up to 6% by quantity, 
  • Beer, 
  • Cigarettes and alcohol goods are offered for sale in duty-free stores,
  • Nicotine leaves, 
  • Fluid for e-cigs, liquor, 
  • Nicotine items shipped by a normal individual for his usage, and
  • Non-alcoholic sodas. 

Oil labeling 

Oil goods that are excluded from the tax imposed or liable to a discounted rate of taxation are marked. Only Latvian tax departments perform the tagging. Petroleum, gasoline, and its replacements and elements are the principal subjects of marking. 

Labeling is required for diesel utilized in the manufacture of farm commodities, the treatment of farmland, the processing of cranberry or blueberry-cultivated forests or marshes, and the preparation of land beneath fish farms. 

The branded oil items may be:

  • Given to individuals who are legally entitled to acquire them, 
  • Sent to another Latvian tax warehouse,
  • Shipped from Latvia to another European state,
  • Acquired by agricultural goods manufacturers for use in tractor equipment. 

Oil products delivered to ships and planes traveling on foreign routes may not be marked.

In the Republic of Latvia, products that have been put into containers with a capacity under 100 milliliters are not required to bear a taxes stamp on the brand. Alcoholic drinks and tobacco goods that are offered in duty-free stores or that have had their import duty suspended are also free from being tagged.

Requirements for stamp

Excise duty stamps are issued by the State Revenue upon the submission of fees required and essential data. If the size of one unit of the container meets the specifications stipulated in legislative acts, the required excise charge mark will be provided. The same goes for the number of cigars in a box, and the mass of one piece of carton. Single retailers are required to submit the excise duty before getting the excise payment stamping.

The cost of producing the excise duty cards is not the responsibility of the taxpayer once they have been received. An approved warehouse keeper shall submit the import duty amount upon receipt of the duty stamps.

A statement on the distribution of custom duties stamps must be submitted by taxpayers who have obtained them via the SRS Digital Filing System by the 15th day of the month, per laws. After receiving the taxation stamping, the taxpayer is required to file the first report within a month.