International convention and customs procedures of Latvia

International Conventions

Member of the World Trade Organization (WTO)
Member of the Organisation for Economic Co-operation and Development (OECD)
Party to the Kyoto Protocol
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Wassenaar Arrangement on Export Controls For Conventional Arms and Dual-Use Goods and Technologies
Party to the International Coffee Agreement

International Economic Cooperation

Latvia is a member of the United Nations, the Council of Europe, the Organization for Security and Cooperation in Europe, the World Trade Organization, the Council of the Baltic Sea States and the European Bank for Reconstruction and Development. It has contributed to NATO peacekeeping missions and is taking part at the present time in the international missions to Afghanistan and Irak.

Non Tariff Barriers

In accordance with its European Union membership since May, 1st of 2004, Latvia applies the European Union trade policy such as antidumping or anti-subsidy measures. The European Union import regime applies to Latvia especially in the textile products sector. If Latvia adopted the main part of EU regulations on May, 1st of 2004, a transitory period has been granted to the country regarding some EU rules like the freedom of movement for workers or sabotage inside some countries. For further information about each candidate country’s compliance with the rules, please consult the guide to the enlargement of the EU published by the European Commission.

The European Union has a liberal foreign trade policy, few products need import licenses. However, you should make sure that importing a particular produce does not require an import license.
There are some restrictions, especially on farm products, following the implementation of the CAP (Common Agricultural Policy): the application of compensations on import and export of farm products, aimed at favoring the development of agriculture within the EU, implies a certain number of control and regulation systems for the goods entering the EU territory.

When being introduced into Latvia, some products must be "CE" marked in respect of the European Directives adopted on the basis of the New Approach, since 1 May 2004.

Customs Duties and Taxes on Imports

No Customs duty is payable for almost all types of non-agricultural goods moving between Latvia and the member countries of FTA, EU, EFTA and Ukraine, if the goods are certified as originating from one of these countries. There is a list of more than 20 types of goods exempt from Customs duty (for example, humanitarian aid, specific donations, etc.).

Customs Classification: Latvia uses the Harmonized Classification System for goods where each product or type of goods is designated by a code number. The Harmonized System is used practically all over the world. Its code number consists of 6 figures. The combined nomenclature (CN) was developed on the basis of the HS. It is used throughout the EU and its code numbers have 8 figures.
Import Procedures: When goods from inside the community are brought into Latvia, the exporter must obligatorily fill in a Declaration of Exchange of Goods (DEB) or an Intrastat Declaration at the end of the month. The Customs declaration (SAD) remains in force for trade between Latvia and third countries.

When the country of origin of the goods exported to Latvia is not part of the European Union, Customs duties are in accordance with the Common Customs Tariff (CCT) for all the countries in the Union.

The TARIC code (composed of 10 figures) defines the Customs duty rate and the community regulations applicable to products whose origin is in a country outside Europe.

As part of the "SAFE" standards set forth by the World Customs Organization (WCO), the European Union has set up a new system of import controls, the "Import Control System" (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Program eCustoms, has been in effect since January 1, 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union.

For more information, please visit the Latvian State Revenue Service.
Importing Samples: Commercial samples and other goods imported during interim periods are usually exempt from Customs duties. Requests for exemption should be addressed to the Latvian Customs Department by the exporter himself.