Latvia Import Duties & Taxes Explained

There is no VAT threshold in Latvia; VAT applies to all shipments regardless of value from €0.01. Your shipment will be subject to 21% import VAT calculated on the total value including shipping and any duties.

Import duty in Latvia applies when your shipment exceeds €150 in total value (goods plus shipping and insurance), with rates typically ranging from 0% to 15% depending on product type. Note that 21% Latvian VAT applies to all commercial shipments regardless of value, and the €150 duty threshold is expected to change in July 2026.

Import VAT is calculated at 21% on the sum of your goods value, shipping costs, insurance, and any customs duties paid. This total amount is known as the CIF value plus duty.

Yes, carriers like DHL or UPS typically charge a disbursement or administrative fee for advancing taxes on your behalf, often starting around €16.50 to €17.60. You can sometimes reduce this by filing your own declaration via the State Revenue Service portal.

You can estimate costs by adding 21% VAT on your total CIF value plus any applicable duty (if over €150) and a carrier fee of roughly €17. Keep in mind that final charges depend on the exchange rate and specific product classification.

The State Revenue Service (VID) collects all import taxes, usually through your shipping carrier who handles the customs clearance. The carrier will contact you to collect these fees before delivery.

Non-commercial gifts between private individuals may be exempt from VAT and duty if the value is under €45 and meets strict personal-use requirements. Commercial purchases always incur standard import charges.

No, duty rates vary by product type and typically range from 0% to 15%. Everyday consumer goods like clothing and footwear tend to sit in the higher end of that range, while many electronics and books fall at the lower end or are duty-free. The rate that applies to your shipment depends on how the product is classified under the EU's Common Customs Tariff.

Yes, you can eliminate carrier brokerage fees by filing a Simplified Import Declaration yourself through the Latvian State Revenue Service Electronic Declaration System (EDS) portal for free.

There is no VAT de minimis threshold, meaning VAT applies to all commercial shipments from €0.01. However, customs duties are waived for shipments valued under €150.