Latvia Customs Import Duty & VAT Calculator
Determine customs tariffs under the EU Union Customs Code (TARIC), standard 21% import VAT, and clearance costs in accordance with State Revenue Service (VID) procedures.
📦 Importa kravas parametri (Shipment Input)
Piemēro akcīzes precēm (degviela, alkohols, tabaka).
📊 Muitas maksājumu kopsavilkums (Customs Summary)
| Maksājuma veids | Likme / Bāze | Summa (EUR €) |
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❓ Biežāk uzdotie juridiskie jautājumi (FAQ)
What customs regulations apply to imports into the Republic of Latvia?
As an EU member state, Latvia applies the EU Union Customs Code (UCC) and the TARIC integrated tariff database. Customs duties are standardized across the EU Single Market, ranging from 0% for high-tech capital goods to over 10%-14% on processed consumer products and textiles.
What is the standard import Value Added Tax (PVN) rate in Latvia?
Under the Latvian Value Added Tax Law, imported goods are subject to standard 21% PVN. Import VAT is assessed on the comprehensive tax base: CIF Customs Value + Import Customs Duty + Excise Duty + ancillary freight charges to the first EU destination point.
Are customs duties charged on goods imported from other EU countries?
No. Goods traded between Latvia and other European Union member states move completely free of customs duties and customs border controls under the EU Single Market framework.
Can VAT-registered companies defer import VAT payments in Latvia?
Yes. Under Section 85 of the PVN Law, companies registered as taxable persons in Latvia may apply the deferred import VAT mechanism (atliktais PVN maksājums), accounting for import VAT as input/output tax on their regular monthly VAT return without paying cash at the border.
What customs clearance fees apply per declaration?
Customs brokerage processing fees in Latvia typically range from €30 to €75 per electronic SAD declaration submitted via the VID Electronic Customs Data Processing System (EMDAS).
Engr. Muhammad Shahzad
Verified Baltic Statutory Systems & Fiscal SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Baltic labor standards (Latvian Labor Law), State Social Insurance Agency (VSAA) architectures, Enterprise Income Tax (UIN 20/80 distribution model), and State Revenue Service (VID) tax schedules under Republic of Latvia statutes.