Latvia - Country Commercial Guide
Customs Regulations
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The transit of goods through Latvia is not subject to import and export duties or Value Added Tax (VAT).

The applicable import rates vary depending on the origin and the type of goods imported.  Since Latvia is a member of the WTO and the EU, it has adopted the rating practices required by these organizations.  As an EU member state, import tariffs are dependent and regulated by the pertinent EU-U.S. bilateral agreements.

There are no import or export tariffs for the movement of goods between Latvia and other EU countries.

The Customs Law provides for customs duty exemptions, and foreign investors commonly exempt the temporary import of goods.

Besides customs duties, imports are subject to VAT and may also be subject to excise tax and tax on natural resources.

To learn more about the different tax rates in Latvia visit: