🇱🇻 Import Customs & Duties: Latvia
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
21%
CIF value + duty. Reduced rate of 12% for pharmaceutical products, medical devices, baby food, domestic heating, books, periodicals, hotel accommodation.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-3.7% | HS 85 |
| Clothing | 12% | HS 61-62 |
| Footwear | 8-17% | HS 64 |
| Food products | 0-36% | HS 01-24 |
| Machinery | 0-4% | HS 84 |
| Cosmetics | 2.5-6.5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-4.7% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Latvian State Revenue Service (vid.gov.lv) manages customs. EMDAS electronic declaration system. EU Union Customs Code applies. Riga Freeport and Riga airport are main entry points. Latvijas Pasts handles postal customs. IOSS for low-value VAT.
What to Actually Expect
Efficient EU customs. Riga Freeport is an important Baltic logistics hub. Express shipments clear same day. Postal parcels 1-3 days. As EU external border with Russia and Belarus, strict enforcement of EU sanctions. Good digital infrastructure for a small country.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
EU-standard licensing. Required for agricultural quotas, dual-use goods, weapons. As EU external border (Belarus/Russia), active sanctions enforcement.
Certificate of Origin
Issued by Latvian Chamber of Commerce and Industry (LTRK). EUR.1 for EU FTA partners. REX system for registered exporters.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Latvia:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $2 | $11 | $13 |
| $100 | $4 | $22 | $26 |
| $200 | $8 | $44 | $52 |
| $500 | $21 | $109 | $130 |
| $1000 | $42 | $219 | $261 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Latvia
Frequently Asked Questions
What is the duty-free threshold for Latvia?
Latvia has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Latvia?
The VAT/tax rate on imports to Latvia is 21%. VAT applies to: CIF value + duty. Reduced rate of 12% for pharmaceutical products, medical devices, baby food, domestic heating, books, periodicals, hotel accommodation.
How long does customs clearance take in Latvia?
Typical customs clearance in Latvia takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Latvia?
To import into Latvia, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Latvia?
Latvia prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.