Trade and Customs


Since accession to the EU in 2004, customs policy has been regulated by EU legislation. Latvian customs legislation only regulates specific areas not covered by EU legislation.

According to the EU Community Customs Code, community goods are:

  • Goods fully produced in the EU, without any raw materials from third countries.
  • Goods imported from third countries which have been released for free circulation in the EU customs zone.
  • Goods produced in the EU customs zone from the above-mentioned goods.

Goods are subject to internal transit procedures (preparation of respective customs declaration) if they are transported from one member state to another, crossing the territory of a third country.

Customs duty is applied to goods imported from or exported to third countries. Upon the release of goods for free circulation in the EU customs area, Common External Tariffs are applied, meaning that the same duty is applied for import into any EU member state. The amount of import duty applied depends on the classification and origin of the goods and is stipulated in EU legislation. VAT and other taxes, if applicable, are applied to imported goods only in the country where the goods are released for consumption.

Importers of goods can acquire EU tariff quotas permitting importers to import certain amount of goods in certain periods of time for lowered or zero customs duty. Importers can obtain tariff quotas applicable to specific goods or specific goods from a specific country.

More information on required import or export duties, according your requirements, can be obtained at the EU Export Helpdesk (

Additional information at: