Customs Duty Calculator

Latvia – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Latvia from outside of the EU Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.

Below is the Duty and Sales tax for Latvia :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 48.5% 20% ST = 21%
VAT = ST * (CIF + Duty)
No duty – if FOB < EUR 150
No VAT – if FOB < EUR 22.

NOTE

  • Electronic goods such as Laptops, Cellphones, Digital cameras and Video Game instruments are duty free.
  • A number of services are exempt, including education, financial, medical, and insurance services; nursery fees; and the sale of used real estate, including land (except for building land, which is taxable).
  • Duty in Latvia varies from one country to another even for the same product. For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.

Below is the Excise duty rates for alcoholic beverages, EUR:

Product 01.03.2017. 01.03.2018. 01.03.2019. 01.03.2020.
Wine, per 100 litres 78 92 101 111
Fermented products, per 100 litres (depending on alcohol content):
not exceeding 6 per cent 64 64 64 64
from 6 per cent 78 92 101 111
Intermediate products, per 100 litres (depending on alcohol content):
not exceeding 15 percent 78 92 101 111
from 15 to 22 percent 130 150 168 185
Other alcoholic beverages (ethyl alcohol) 1450 1670 1840 2025
Beer, per hectolitre/degree of alcohol of finished product 4.51 6.83 7.45 8.17
Beer, per hectolitre/degree of alcohol of finished product 2.252 3.44 3.76 4.058

Below is the Excise duty rates for tobacco products, EUR:

Product 01.07.2017. 01.07.2018. 01.07.2019. 01.07.2020.
Cigarettes:
  minimum duty level per 1000 cigarettes 99 109.2 114.7 114.7
  specific tax, per 1000 items 67 74.6 78.7 78.7
  ad valorem, % 20 20 20 20
Product 01.01.2017. 01.01.2018. 01.01.2019. 01.01.2020.
Cigars and cigarillos, per 1000 items 58 73 88 95.2
Fine cut smoking tobacco, per 1000 grams 62 66 70 75
Other smoking tobacco, per 1000 grams 62 66 70 75
Other tobacco product (raw tobacco), per 1000 grams 62 66 70 75
Heated tobacco, per 1000 grams 62 66 70 75
Product 01.01.2017. 01.01.2018.
Liquids for e-cigarettes:
per ml of liquid of e-cigarettes 0.01 0.01
per mg of nicotine 0.005 0.005

Below is the Excise duty rates for mineral oils, EUR:

Product 01.01.2017. 01.01.2018. 01.01.2020.
Unleaded petrol, per 1000 litres 436 476 509
Leaded petrol, per 1000 litres 455.32 594 594
Gas oil, kerosene,  per 1000 litres 341 372 414
Petrol with bioethanol 5%, per 1000 litres 436 476 509
Petrol with bioethanol 70%-85%, per 1000 litres 131 142.8 152.7
Gas oil with biofuel, per 1000 litres 341 372 414
Biofuel (rape seed oil or biodiesel obtained from rape seed oil) used as motor fuel or heating fuel, per 1000 litres 0 0 0
Heavy fuel oil, per 1000 kg 15.65 15.65 15.65
Liquid petroleum gases (LPG), per 1000 kg 206 244 285
LPG for heating purposes, per 1000 kg 0 0 0
Marked mineral oils for heating purposes, per 1000 litres 56.91 56.91 56.91
Marked mineral oils (with biofuel at least 5%) for heating purposes, per 1000 litres 21.34 21.34 21.34
Gas oil which is marked and used in agricultural machinery for agricultural production, processing of agricultural land, as well as a forest or swamp to land, where cultivated cranberries or blueberries, and used of land under fishing ponds, per 1000 litres 50 55,8 62,1

Below is the Excise duty rates for natural gas, EUR:

Product 01.01.2018. per MWh
Natural gas used for heating purposes 1.65
Natural gas used as motor fuel 9.64
Natural gas used for industrial purposed 0.55

Below is the Excise duty rates for non-alcoholic beverages and coffee, EUR:

Product 01.01.2017. 01.01.2018.
Non-alcoholic drinks, per 100 litres 7.4 7.4
Coffee, per 100 kg 142.29 142.29

Please refer detailed information about excise duty here.

Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.