There are no import or export taxes or value-added taxes imposed on the transit of products via Latvia (VAT).
The import taxes that are levied vary not just according to the country of origin but also the type of goods that are brought in. As a member of the WTO and the EU, Latvia is required to adhere to the grading requirements imposed by both organizations. The United States of America is subject to and governed by the pertinent bilateral agreements between the EU and the United States because it is a member of the EU.
For the flow of goods between Latvia and other EU nations, there are no import or export tariffs.
The Customs Law enables duty exemptions, and overseas investors typically meet the requirements for concessions for the temporary import of goods.
In addition to paying customs fees, imports may also be subject to excise taxes, taxes on natural resources, and VAT.
Import regulations
Free importation for passengers arriving with personal-use products purchased within the EU:
Tobacco products:
- 800 cigarettes
- 400 cigarillos (maximum of 3 grams per cigarillo); 200 cigars
- 1 kilogram of smoking tobacco
Alcoholic beverages:
- 10 liters of spirits over 22 percent
- 20 liters of alcoholic beverages under 22 percent
- 90 liters of wine (albeit no more than 60 liters of sparkling wine)
- 10 liters of beer
Countries outside the EU
Free import for people arriving from countries outside the EU (incl. Aland Island, Canary Islands, Channel Islands, and other similar territories) :
Tobacco products for passengers aged 17 and older
- 200 cigarettes
- 100 cigarillos (max. 3 grams each)
- 50 cigars
- 250 grams of tobacco
- proportional assortment
Alcoholic beverages for travelers who are at least 17 years old
- 1 liter of spirits above 22% or non-denatured ethyl alcohol over 80%
- 2 liters of spirits or aperitifs made of wine or similar beverages less than 22% volume
- sparkling wines or liquor wines
- a proportionate combination of these goods
- 4 liters of wine
- 16 liters of beer
- 3. medicinal products sufficient for personal needs
- 4. Other products (for air travelers) up to EUR 430 per person
Note
One entry within 48 hours is all that is allowed under the free import rule. If a person enters the country more than once in 48 hours and brought in goods under the free import rule on their initial entry, customs duties will need to be paid.
It is prohibited to import goods of animal origin from outside the European Union, Andorra, Liechtenstein, Norway, San Marino, or Switzerland, except for minor quantities from Andorra, Faroe Islands, Greenland, Iceland, and particular products from other nations.
Pests must have a health certificate, be recognizable (with a tattoo or an electronic identifying system), and be inoculated against rabies. Refer to the closest embassy for more details.
10 kg or less of meat, milk, and dairy products from Iceland, Greenland, Croatia, and the Faerer Islands
Powdered milk for infants, children’s food, and special medical food (including pet food) may be permitted if they don’t need to be refrigerated before opening, are brand-packaged foods, have the original seal on the packaging (unless it’s already been opened), and weigh no more than 10 kg if they come from Croatia, the Frer Islands, Greenland, or Iceland, or 2 kg if they come from another country.
Prohibited items
- Pornographic publications
- Narcotics and illicit substances
- Propaganda materials
- Meat, milk, and any byproducts from non-EU nations, except small quantities of certain products from:
- Andorra
- Croatia
- the Faeroe Islands
- Greenland, Iceland
- other non-EU nations
- The Washington Convention’s list of protected species and their goods, such as
- Ivory
- Tortoiseshell
- Coral
- reptile skin
- wood from Amazonian forests
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