Import tax in Latvia

Latvia Customs Duty

Duty rate €3 flat (IOSS) or 0-16.5%
Low-value threshold €150
VAT rate 21%
Currency EUR

Latvia applies the EU's standard import rules with its own 21% VAT rate, matching the most common rate across the bloc. Every parcel entering Latvia from outside the EU needs an electronic customs declaration, handled by Latvijas Pasts for postal shipments. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now.

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Latvia Key Free Trade Agreements (FTAs)

  • EU-Japan Economic Partnership Agreement

    In force since 2019 - eliminates around 97% of industrial tariffs with Japan, phased over up to 15 years for some lines.

  • EU-South Korea FTA

    In force since 2015 - around 99% of duties (by trade value) eliminated within 5 years of entry into force.

  • EU-Canada CETA

    Provisionally applied since 2017 - 99% of tariff lines duty-free; remaining, mostly agricultural, items phased out over 7 years.

  • EU-Vietnam FTA (EVFTA)

    In force since 2020 - eliminates 99%+ of tariffs, phased to 2027-2030; textiles and footwear are treated as slower, sensitive categories.

  • EU-UK Trade and Cooperation Agreement (TCA)

    In force since 2021 - zero tariffs and quotas on qualifying goods, no phase-in, subject to rules-of-origin requirements.
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Destination country
Latvia

What is IOSS?

IOSS (Import One-Stop Shop) is an EU scheme that lets a non-EU seller collect VAT from you at checkout instead of leaving it to be collected at the border. If a seller is IOSS-registered, VAT is already included in the price you paid - if not, the courier collects it, often with a handling fee, before your parcel is delivered.

Key Takeaways

  • Latvia's standard VAT rate is 21%, matching the EU's most common rate alongside several neighboring states.
  • Latvia applies a 12% reduced VAT rate to books, medicines, baby food, and accommodation, and a 5% rate to locally grown fruit and vegetables.
  • Latvia's State Revenue Service (VID) administers both VAT and customs duty on imports.
  • Latvijas Pasts, the national postal operator, manages customs clearance on incoming international parcels and requires an electronic import declaration for every non-EU shipment.
  • Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.

Duty Rates by Product for Latvia

15 product categories · click category for full details

Product MFN Duty HS Code FTA Available
Smartphones, laptops & tablets 0% 84-85 (ITA) —
Other electrical appliances & components 0-2.4% 84-85 —
Clothing & apparel 12% 61-62 EU-Japan EPA: full elimination (phased)
Footwear, leather upper 8% 64 —
Footwear, textile upper 16.5% 64 —
Toys & games 4.5% 95 —
Jewelry, precious metal 2.5% 71 —
Jewelry, imitation/costume 4% 71 —
Watches 4.5% 91 (9102) —
Cosmetics & beauty products 6.5% 33 EU-Japan EPA: full elimination (phased)
Books & printed matter 0% 49 —
Furniture 0% 94 —
Leather goods & handbags 1.7-9.7% 42 —
Home goods & kitchenware 0-6.5% 69, 73, 82 —
Sports equipment 0-4.7% 95 —
Verify rates at EU TARIC Consultation Database

Key Takeaways

  • Latvia’s standard VAT rate is 21%, matching the EU’s most common rate alongside several neighboring states.
  • Latvia applies a 12% reduced VAT rate to books, medicines, baby food, and accommodation, and a 5% rate to locally grown fruit and vegetables.
  • Latvia’s State Revenue Service (VID) administers both VAT and customs duty on imports.
  • Latvijas Pasts, the national postal operator, manages customs clearance on incoming international parcels and requires an electronic import declaration for every non-EU shipment.
  • Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.

How Latvian Import Rules Work

Latvia is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 21%, Latvia’s VAT rate matches the most common standard rate across the EU. Everything else follows the standard EU rules:

  • Under €150, IOSS seller: 21% VAT included at checkout, plus a flat €3 customs duty per item type.
  • Under €150, non-IOSS seller: 21% VAT collected by the courier, no customs duty.
  • Over €150: 21% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Latvia-Specific Considerations

Latvia’s State Revenue Service (Valsts ieņēmumu dienests, or VID) administers both VAT collection and customs duty enforcement on imports, and publishes its own guidance for private individuals receiving parcels from outside the EU.

For postal shipments, Latvijas Pasts (Latvia Post) manages customs clearance on international parcels. Since 1 July 2021, an electronic import customs declaration has been required for every shipment entering Latvia from a non-EU country, regardless of value. When a parcel needs clearance, Latvijas Pasts notifies the recipient, who can either authorize the seller or a customs broker to complete the paperwork, or file the simplified declaration themselves through VID’s electronic declaration system. Shipments valued over €150 require formal customs authorization before release.

Latvia applies two reduced VAT rates below its 21% standard rate: a 12% rate covers books, medicines, baby food, and accommodation services, while a 5% rate applies specifically to locally grown fresh fruit and vegetables. These reduced rates mainly reflect domestic Latvian agricultural and public-health policy rather than typical imported consumer goods, so most cross-border orders, electronics, clothing, and general merchandise, are charged the full 21% standard rate.

Frequently Asked Questions About Customs Duty in Latvia

Does every parcel into Latvia need a customs declaration?

Yes - since 1 July 2021, Latvia has required an electronic import customs declaration for every shipment arriving from outside the EU, regardless of the item’s value, though the process is simplified for typical low-value consumer parcels.

Who clears my parcel through customs when it arrives in Latvia?

Latvijas Pasts, the national postal operator, handles customs clearance for postal shipments and notifies recipients when a parcel needs action. Recipients can authorize the seller or a broker to complete the paperwork, or file the declaration themselves through VID’s online system.

Does Latvia have lower VAT rates for books or baby products?

Yes - Latvia applies a 12% reduced VAT rate to books, medicines, baby food, and accommodation, well below the 21% standard rate. A separate 5% rate applies only to locally grown fresh fruit and vegetables.

Which agency handles VAT and customs in Latvia?

The State Revenue Service (Valsts ieņēmumu dienests, or VID) administers both VAT collection and customs duty enforcement for goods entering Latvia from outside the EU.

Is Latvia’s 21% VAT rate typical for the EU?

Yes - 21% is one of the most common standard VAT rates across EU member states, sitting right around the bloc average and well below Hungary’s EU-high 27%.

See also

  • Australia - Australia charges 10% GST on every import. Orders up to A$1,000 (goods value only) have GST collected at checkout by the overseas seller under the ATO's Simplified GST scheme - no separate customs duty applies below that line. Orders over A$1,000 go through formal clearance with Australian Border Force: GST, an estimated customs duty, and an Import Processing Charge.
  • Austria - Austria applies the EU's standard import rules with its own 20% VAT rate, right at the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, and Austrian Post waives its own import handling charge on IOSS shipments under that threshold.
  • Belgium - Belgium applies the EU's standard import rules with its own 21% VAT rate, slightly above the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, though Belgian postal operator bpost adds its own administrative fee on non-exempt shipments.

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