Latvia VAT & Import Tax Calculator

Estimate import VAT, customs duty, and optional excise costs for goods entering Latvia.

Standard VAT
21%
Reduced VAT
12% / 5%
Commercial customs duty threshold
EUR 150
Gift/non-commercial threshold
EUR 45
Latvia applies customs duty rules differently for commercial and non-commercial shipments.
For customs duty thresholds, the goods value is the key number.
Shipping is included in the VAT base.
Customs duty depends on TARIC/HS classification. Enter a rate only for estimates.
Useful for alcohol, tobacco, and other excise goods. This calculator does not compute excise automatically.
Latvia VAT rule

Standard VAT is 21%. Latvia also has reduced rates of 12% and 5% for selected goods and services.

Customs duty rule

For commercial consignments from outside the EU, customs duty is generally exempt up to EUR 150. VAT still applies.

Customs procedure

Latvian customs formalities are submitted electronically through VID EDS / EMDAS.

This calculator provides an estimate only. Actual customs duty depends on the TARIC / HS classification, shipment type, supporting documents, and whether excise goods are involved. For official processing, Latvia uses electronic customs declarations through the State Revenue Service systems.