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Customs or Import duty for Sparkling wine to Latvia

The Customs or Import duty 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 tax 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 Tariff rate 1 is 0%

Special Tariff rate 2 is 0%

Special Tariff rate 3 is 0%

Special Tariff rate 4 is 0%

Special Tariff rate 5 is 13.7 EUR/hl%

Special Tariff rate 6 is 0%

Special Tariff rate 7 is NULL

Special Tariff rate 8 is 0%

Special Tariff rate 9 is 0%

Special Tariff rate 10 is 0%

Special Tariff rate 11 is NULL

Special Tariff rate 12 is 0%

Special Tariff rate 13 is NULL

Special Tariff rate 14 is 0%

Special Tariff rate 15 is NULL

Special Tariff rate 16 is NULL

Special Tariff rate 17 is 0%

Special Tariff rate 18 is NULL

Special Tariff rate 19 is NULL

Special Tariff rate 20 is 0%

Special Tariff rate 21 is NULL

Special Tariff rate 22 is NULL

Special Tariff rate 23 is 6.4 EUR/hl%

Special Tariff rate 24 is 0%

Special Tariff rate 25 is 0%

Special Tariff rate 26 is 0%

Special Tariff rate 27 is NULL

Special Tariff rate 28 is 0%

Special Tariff rate 29 is 0%

The average VAT rate applicable in Latvia is 0.21

Note: If the special tariff 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 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 in Latvia :

Product Excise amount
Oil and oil products Up to EUR 455.32 per 1,000 litres, depending on the type of the product.
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 price, but not less than EUR 100 per 1,000 cigarettes.
  • EUR 120 per 1,000 cigarettes plus 25% of the maximum retail selling price 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 price 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 price 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