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 rates for alcoholic beverages, EUR:
| ProductThe result of a manufacturing or natural process (such as fo... | 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 productThe result of a manufacturing or natural process (such as fo... | 4.51 | 6.83 | 7.45 | 8.17 |
| Beer, per hectolitre/degree of alcohol of finished productThe result of a manufacturing or natural process (such as fo... | 2.252 | 3.44 | 3.76 | 4.058 |
Below is the Excise duty rates for tobacco products, EUR:
| ProductThe result of a manufacturing or natural process (such as fo... | 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 taxA fee imposed by a government on personal or corporate incom..., per 1000 items | 67 | 74.6 | 78.7 | 78.7 |
| ad valorem, % | 20 | 20 | 20 | 20 |
| ProductThe result of a manufacturing or natural process (such as fo... | 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 productThe result of a manufacturing or natural process (such as fo... (raw tobacco), per 1000 grams | 62 | 66 | 70 | 75 |
| Heated tobacco, per 1000 grams | 62 | 66 | 70 | 75 |
| ProductThe result of a manufacturing or natural process (such as fo... | 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:
| ProductThe result of a manufacturing or natural process (such as fo... | 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:
| ProductThe result of a manufacturing or natural process (such as fo... | 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:
| ProductThe result of a manufacturing or natural process (such as fo... | 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.