LATVIA – Business news
Henceforth at the Latvian-Russian and Latvian-Belarusian border crossing points a declaration on movement of excisable goods will have to be filled in only in cases when an individual will cross the Latvian border more than once in 30 days or in cases when the quantity of imported individual excisable goods will exceed the quantity to which the exemption from customs payments applies. The notification will also have to be submitted at the request of a border guard official.
New regulation, which will come into force on 29 November, will reduce the administrative burden on bona fide travellers and speed up the border-crossing process.
Until now when entering Latvia a natural person had to fill in a declaration on the movement of excisable goods, regardless of the frequency of crossing the border or the quantity of excisable goods to be carried in personal luggage. When filling in the document, the quantity of certain excisable goods imported – tobacco products, alcoholic beverages, fuel – shall be indicated.
From now on a declaration on transportation of excisable goods will have to be filled in and submitted to a customs officer only in cases when a person will cross the border more than 30 days as well as in cases when the amount of imported excisable goods will exceed the exempted amount or upon request of a customs officer.
At a border crossing point where there is no customs control, it must be presented to an officer of the State Border Guard Service. Excise duty movement notification forms will be available from the competent authority at the state border crossing point as well as on the website of the SRS.
Ministry of Finance reminds that a natural person may bring into the Republic of Latvia for personal consumption 40 cigarettes or 20 cigarillos or 10 cigars or 50 grams of smoking tobacco or tobacco leaves or heated tobacco every 30 days without declaring and paying fixed taxes, travelling by road from third countries.
Duty-free importation of alcoholic beverages is subject to the following quantitative limits: an adult may bring one litre of alcoholic beverages with an alcoholic strength of more than 22% or two litres of alcoholic beverages with an alcoholic strength of less than 22%, four litres of still wine and 16 litres of beer. In addition, please note that in accordance with the sanctions imposed by the European Union on the import of certain goods, the import of spirits, liqueurs and other alcoholic beverages from the Russian Federation is prohibited.
When importing goods that are allowed to be imported in larger quantities, they must be declared and excise duty, value added tax and customs duty must be paid.
Not more than once in 30 days, an individual may import fuel into the regular tank of a vehicle with exemption from customs duties.
In cases where an individual needs to cross the external land border of the European Union more than once in 30 days in the same vehicle and the individual wishes to apply the exemption from customs duties on fuel in a standard tank, the notification of movement of excise duty goods must be submitted each time – both when leaving Latvia and when entering Latvia again.
Please note that according to the Excise Duty Law, import of excisable goods into Latvia is not considered commercial if it does not take place regularly (not more than once in 30 days) and if the excisable goods are intended for personal or family use of an individual.
When importing goods that are allowed to be imported in larger quantities, they must be declared and paid excise duty, value added tax and customs duty.
Not more than once in 30 days, an individual may import fuel into the regular tank of a vehicle with exemption from customs duties.
In cases where an individual needs to cross the external land border of the European Union more than once in 30 days in the same vehicle and the individual wishes to apply the exemption from customs duties on fuel in a standard tank, the notification of movement of excise duty goods must be submitted each time – both when leaving Latvia and when entering Latvia again.
Also the law establishes that the condition of regularity of fuel import applies to a specific natural person and a specific non-commercial land vehicle. This means that excise duty movement notification must also be submitted when the same vehicle crosses the border into Latvia from a third country more than once within 30 days, but it is driven by a different natural person.
Information prepared by:
SRS Public Relations Department
Tel. +371 67122668, +371 67122670
