The Customs or Import dutyA tax charged on certain goods which are brought into a coun... for Sparkling wine to Latvia is classified under Food & Beverage(cdf categories).
The HSCODE applied for Sparkling wine is 22-4-10-98-0
The taxA fee imposed by a government on personal or corporate incom... is applied on the total sum of item cost, insurance cost and shipment cost.
The custom/import taxes are:
General duty is 32 EUR/hl%
Special TariffA government tax on imported and exported goods. rate 1 is 0%
Special TariffA government tax on imported and exported goods. rate 2 is 0%
Special TariffA government tax on imported and exported goods. rate 3 is 0%
Special TariffA government tax on imported and exported goods. rate 4 is 0%
Special TariffA government tax on imported and exported goods. rate 5 is 13.7 EUR/hl%
Special TariffA government tax on imported and exported goods. rate 6 is 0%
Special TariffA government tax on imported and exported goods. rate 7 is NULL
Special TariffA government tax on imported and exported goods. rate 8 is 0%
Special TariffA government tax on imported and exported goods. rate 9 is 0%
Special TariffA government tax on imported and exported goods. rate 10 is 0%
Special TariffA government tax on imported and exported goods. rate 11 is NULL
Special TariffA government tax on imported and exported goods. rate 12 is 0%
Special TariffA government tax on imported and exported goods. rate 13 is NULL
Special TariffA government tax on imported and exported goods. rate 14 is 0%
Special TariffA government tax on imported and exported goods. rate 15 is NULL
Special TariffA government tax on imported and exported goods. rate 16 is NULL
Special TariffA government tax on imported and exported goods. rate 17 is 0%
Special TariffA government tax on imported and exported goods. rate 18 is NULL
Special TariffA government tax on imported and exported goods. rate 19 is NULL
Special TariffA government tax on imported and exported goods. rate 20 is 0%
Special TariffA government tax on imported and exported goods. rate 21 is NULL
Special TariffA government tax on imported and exported goods. rate 22 is NULL
Special TariffA government tax on imported and exported goods. rate 23 is 6.4 EUR/hl%
Special TariffA government tax on imported and exported goods. rate 24 is 0%
Special TariffA government tax on imported and exported goods. rate 25 is 0%
Special TariffA government tax on imported and exported goods. rate 26 is 0%
Special TariffA government tax on imported and exported goods. rate 27 is NULL
Special TariffA government tax on imported and exported goods. rate 28 is 0%
Special TariffA government tax on imported and exported goods. rate 29 is 0%
The average VAT rate applicable in Latvia is 0.21
Note: If the special tariffA government tax on imported and exported goods. rate is NULL then general duty is applicable.
The other taxes applicable are:
Excise duty
To know more information on which tariff rate is applicable from the country you are importing to, look here
To get the accurate amount, calculate here
Calculation method:
Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... 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 taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... 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 estateAlso called Realty. Property consisting of land with permane..., including land (except for building land, which is taxable).
- Duty in Latvia varies from one country to another even for the same productThe result of a manufacturing or natural process (such as fo.... For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
Below is the Excise Duty in Latvia :
| ProductThe result of a manufacturing or natural process (such as fo... | Excise amount |
|---|---|
| Oil and oil products | Up to EUR 455.32 per 1,000 litres, depending on the type of the productThe result of a manufacturing or natural process (such as fo.... |
| Alcohol | EUR 64 to EUR 1,337.50 per 100 litres, depending on the type of alcohol. |
| Beer | EUR 3.10 for each percent of absolute alcohol, but not less than EUR 5.69 per 100 litres of beer. |
| Coffee | EUR 142.29 per 100 kg. |
| Certain soft drinks | EUR 7.40 per 100 litres. |
| Natural gas | EUR 17.07 per 1,000 m3 for use as heating fuel and EUR 99.60 per 1,000 m3 for use as fuel |
Excise duty on tobacco products:
- EUR 45 per 1,000 cigars or cigarillos.
- EUR 60 per 1,000 cigarettes less than 80 mm in length plus 25% of the maximum retail selling priceThe amount of money required to purchase something or to bri..., but not less than EUR 100 per 1,000 cigarettes.
- EUR 120 per 1,000 cigarettes plus 25% of the maximum retail selling priceThe amount of money required to purchase something or to bri... for cigarettes 80mm to 110mm in length, but not less than EUR 200 per 1,000 cigarettes.
- EUR 180 per 1,000 cigarettes plus 25% of the maximum retail selling priceThe amount of money required to purchase something or to bri... for cigarettes 111mm to 140mm in length, but not less than EUR 300 per 1,000 cigarettes.
- EUR 240 per 1,000 cigarettes plus 25% of the maximum retail selling priceThe amount of money required to purchase something or to bri... for cigarettes exceeding 140mm in length, but not less than EUR 400 per 1,000 cigarettes.
- EUR 60 per 1,000 grams of fine-cut smoking tobacco intended for the rolling of cigarettes.
- EUR 60 for other smoking tobacco.
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.
Prohibited Items:
- Drugs: prescription
- Military equipment
- Money orders (NI)
- Pornography
Other related items:
Asti spumante
Sparkling wine
Champagne brut and bottle
Vodka energy drink
Spirits brandy – cognac, Cocktail, Brandy
spirits gin and Jenever
Spirits tequila and cuervo, Mezcal
Malt whiskey and Whisky – scotch of 2 to 4 litres
Coffee – instant coffee – flavoured and Cappuccino hazelnut (powdered drink mix)
Tea leaves – black > 3kg
Tea leaves – green < 3kg - flavoured
Lemons,Cranberry, Apples – fresh
Dry fruit and bananas – dried
Cherries in syrup – maraschino, Cherries,
Fresh green chilli and Chili peppers
Dates – dried
Dried tropical fruit, Truffles, and Blueberry
Kiwifruit – fresh
Dried mushrooms
Fruit jam, honey & spreads jam – guava,
Jatropha oil and Avocado oil,
Sauce – mustard
Chocolates and pralines-truffles