It is permitted for residents in Latvia to import certain excise goods from Russia and Belarus without paying the tax, but only once every 30 days, reminds Latvian State Revenue Service (VID).
20 July 2022 marked the coming into force of amendments to the Law on Excise Duties, which dictate that it is permitted for private persons to import from a third country a specific amount of fuel, tobacco products and alcoholic beverages for personal use without having to pay the duty, but no more often than once every 30 days (previously once every seven days).
This means that as of 20 July 2022 residents are able to import from a country that is not a member of the European Union up to 40 cigarettes or 20 cigarillos, or 10 cigars, or 50 smoking tobacco leaves or heated tobacco without paying customs duties. The same applies to imports of alcoholic beverages with alcohol concentration below 22%, four litres of non-sparkling wine, or 16 litres of beer.
It is also permitted to import fuel from countries that are not under sanctions and fuel import restrictions once every 30 days in a standard transport fuel can and ten litres in a mobile fuel tank without having to pay the customs duty.
To prevent the abuse of this system by different people using the same vehicle, the aforementioned condition will apply to both individuals and non-commercial vehicles.
When importing fuel, cigarettes or alcohol more often than once every 30 days or importing in excess of permitted amounts, it will be necessary to declare goods and pay relevant taxes – excise tax, VAT and customs duty. This condition applies to goods that are not under sanctions.
Rules for the frequency of imports of aforementioned goods were tightened due to the sanctions imposed on Russia and Belarus because of the situation in Ukraine and to reduce the movement of people across Latvian-Russian, Latvian-Belorussian border, as well as to limit the sale of certain excise goods in those countries.
Additionally, VID stresses that importing goods that are under EU sanctions is strictly forbidden. This means no imports of fuel, strong alcoholic beverages and other goods under international sanctions are allowed from Russia and Belarus.
More information regarding imports of goods to Latvia from third countries is available on VID official website. Residents can also call VID hotline 67120000 for a consultation.