The National Customs Board of Latvia is part of the State Revenue Service, an institution of direct administration subordinate to the Minister of Finance. Latvia is a member of the World Customs Organization.
When products enter the EU, they need to be declared to customs according to their classification in the Combined Nomenclature (CN). The CN document is updated and published every year, and the latest version can be found on the European Commission’s website: European Commission - The Combined Nomenclature
U.S. exports to the EU are subject to an average tariff of just three percent. U.S. exporters should consult “The Integrated Tariff of the Community,” referred to as TARIC (Tarif Intégré de la Communauté), to identify the various rules which apply to specific products being imported into the customs territory of the EU. To determine if a license is required for a particular product, check the TARIC.
The TARIC can be searched by country of origin, Harmonized System (HS) Code, and product description on the interactive website of the Directorate-General for Taxation and the Customs Union. The online TARIC is updated daily.
Please consult the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.