Country profile
Latvia
LV · LVAAs of: 7/24/2026Baltic transit and port hub at the EU external border with Russia and Belarus
Latvia is a Baltic EU and eurozone state on the Baltic Sea and an important transit and port hub. Sea cargo runs mainly through the free ports of Riga (the largest port in the Baltics) and Ventspils plus the port of Liepaja; air freight via Riga (RIX). Customs clearance is electronic through the VID tax authority's EMDAS system (AIS for imports, AES for exports) under the EU Customs Code. Imports are subject to 21 percent VAT (reduced 12 and 5 percent). As an EU external border with Russia and Belarus, strict sanctions and export controls apply; eastbound transit has fallen sharply and the Rail Baltica project is under construction.
Overview
Latvia (LV) is a Baltic EU and eurozone state on the Baltic Sea, acting as a transit and port hub on the EU external border with Russia and Belarus. As an EU member, Latvia is part of the customs union and single market; customs clearance runs electronically through the VID tax authority's EMDAS system (AIS for imports, AES for exports), and import VAT is 21 percent (reduced rates 12 and 5 percent). The main gateways are the free ports of Riga — the largest port in the Baltics — and Ventspils, the port of Liepaja in the special economic zone, and Riga International Airport (RIX) with the Baltic Cargo Hub. Key corridors are the Via Baltica (E67) Tallinn–Riga–Warsaw, the A6 towards Daugavpils and the broad-gauge network (1520 mm) eastward; the standard-gauge Rail Baltica line is under construction. Main exports are timber, food and machinery; imports include machinery, vehicles and chemicals. Key trading partners are Lithuania, Estonia, Germany and Sweden. Eastbound transit has fallen sharply due to sanctions.
Mentioned countries
Customs & Import/Export
Import system
EU Customs Code (UCC); national system EMDAS with Automated Import System (AIS); summary entry declaration via ICS2.
Export system
EMDAS with Automated Export System (AES) for export and re-export; integrated into the EU export system AES.
Import VAT
- Import VAT (PVN) 21 percent standard rate
- reduced 12 and 5 percent
- temporarily 12 percent on basic foods (pilot 7/2026–6/2027)
- collected by VID.
Import documents
- Commercial invoice
- Waybill (CMR / Bill of Lading / Air Waybill)
- Packing list
- Customs declaration (AIS / EMDAS)
- Proof of origin (for preference)
- Import licence (for restricted goods)
Export documents
- Commercial invoice
- Packing list
- Export declaration (AES / EMDAS)
- EUR.1 / Declaration of origin
- Export licence (for dual-use goods or sanctions)
Origin proofs / FTA
As an EU member, access to all EU free trade agreements; proofs of origin EUR.1, origin declaration and REX system; supplier declarations.
Restricted & prohibited goods
EU-wide bans and restrictions; extensive sanctions lists for goods from and to Russia and Belarus; licence requirement for weapons and dual-use goods.
Export controls & sanctions
EU Dual-Use Regulation 2021/821; EU sanctions against Russia and Belarus; entry ban for vehicles registered in Belarus since 16.7.2024.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (EU) — General process
Quick operational overview for shipments to the EU. The EU is a customs union; for imports from non‑EU countries, customs clearance and import VAT are typically key topics.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification (duties/taxes and restrictions)
- Importer EORI and (where relevant) origin/preference documents
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin/preference)
- Import clearance at the EU entry customs office (declaration, possible checks)
- Release and delivery; import VAT/duties based on classification and value
Common pitfalls
- Incoterms unclear → who clears customs/pays import VAT?
- Missing/wrong HS code/classification → delays and cost risk
- Origin/preference not properly documented → preference may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Riga International Airport (RIX / EVRA)
Seaports / access ports
- Free port of Riga (largest port in the Baltics)
- Free port of Ventspils
- Port of Liepaja (special economic zone)
Road corridors & border crossings
- Via Baltica (E67) Tallinn-Riga-Kaunas-Warsaw
- A6 Riga-Daugavpils-Belarus border
Rail corridors
- Rail Baltica (standard gauge 1435 mm, under construction)
- Broad-gauge east-west corridor (1520 mm)
Top trade lanes
- Lithuania-Latvia
- Germany-Latvia
- Estonia-Latvia
- Scandinavia-Latvia (Baltic Sea)
- Poland-Latvia
Risk & Operational Notes
Risk notes
Border with Russia and Belarus; strict sanctions controls at the EU external border; Russia and Belarus transit sharply declining.
Seasonal & weather risks
Cold winters; Baltic ports occasionally need icebreaker support; otherwise operational all year round.
Current logistics notes
Russia closed the rail border crossings with Latvia (Pytalovo/Karsava) on 1.7.2026; eastbound rail transit practically halted; LDz Cargo is reducing staff. Ports and RIX air cargo operating normally. (As of 2026-07-24)
As of: 2026-07-24
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Apr 3, 2026 | Good Friday | National | |||
| Apr 5, 2026 | Easter Sunday | National | |||
| Apr 6, 2026 | Easter Monday | National | |||
| May 1, 2026 | Labour Day / Convocation of the Constituent Assembly | National | |||
| May 4, 2026 | Restoration of Independence Day | National | |||
| May 10, 2026 | Mother's Day | National | |||
| May 24, 2026 | Whit Sunday | National | |||
| Jun 23, 2026 | Midsummer's Eve (Ligo) | National | |||
| Jun 24, 2026 | Midsummer Day (Jani) | National | |||
| Nov 18, 2026 | Proclamation Day of the Republic of Latvia | National | |||
| Dec 24, 2026 | Christmas Eve | National | |||
| Dec 25, 2026 | Christmas Day | National | |||
| Dec 26, 2026 | Second Day of Christmas | National | |||
| Dec 31, 2026 | New Year's Eve | National |
New Year's Day
Jan 1, 2026
Good Friday
Apr 3, 2026
Easter Sunday
Apr 5, 2026
Easter Monday
Apr 6, 2026
Labour Day / Convocation of the Constituent Assembly
May 1, 2026
Restoration of Independence Day
May 4, 2026
Mother's Day
May 10, 2026
Whit Sunday
May 24, 2026
Midsummer's Eve (Ligo)
Jun 23, 2026
Midsummer Day (Jani)
Jun 24, 2026
Proclamation Day of the Republic of Latvia
Nov 18, 2026
Christmas Eve
Dec 24, 2026
Christmas Day
Dec 25, 2026
Second Day of Christmas
Dec 26, 2026
New Year's Eve
Dec 31, 2026
Sources: Likums 'Par svētku, atceres un atzīmējamām dienām' / Ārlietu ministrija
Airports in this country
Seaports in this country
Latest News
Sources & Data Confidence
Official sources
- vid.gov.lv
- rop.lv
- stat.gov.lv
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Which customs system does Latvia use?
Latvia applies the EU Customs Code (UCC). The customs board of the VID tax authority runs the electronic EMDAS system: imports are declared through the Automated Import System (AIS), exports through the Automated Export System (AES), and entry summary data via ICS2.
What is the import VAT rate in Latvia?
The standard VAT (PVN) rate is 21 percent. Reduced rates of 12 and 5 percent apply to certain goods. Import VAT is collected by the VID tax authority; intra-EU supplies and exports are zero-rated.
Which ports and airports handle the cargo?
The main seaports are the free ports of Riga (the largest port in the Baltics) and Ventspils, plus the port of Liepaja in the special economic zone. The main air freight hub is Riga International Airport (RIX) with the Baltic Cargo Hub.
What is the impact of EU sanctions against Russia and Belarus?
As an EU external border, Latvia enforces EU sanctions strictly. Exports of dual-use and many other goods to Russia and Belarus are banned; since 16 July 2024 vehicles registered in Belarus may no longer enter. East-west transit has fallen sharply as a result.
Does Latvia benefit from the EU single market for trade?
Yes. As an EU and eurozone member, Latvia is part of the customs union and single market: goods move duty-free with other EU states. For third countries the EU common external tariff applies, along with EU free trade agreements using proofs of origin such as EUR.1 or REX.
Which transport routes connect Latvia with Europe?
By road, the Via Baltica (E67) is the main corridor from Tallinn through Riga to Poland. In rail, a broad-gauge network (1520 mm) runs eastward; the EU project Rail Baltica is building a continuous standard-gauge link (1435 mm) to Central Europe.
What seasonal risks affect supply chains?
Winters are cold; the Baltic Sea ports may temporarily need icebreaker support but generally remain operable year-round. Major weather-related closures are rare.
Which trade partners are important for Latvia?
Which logistics terms are especially relevant for Latvia?
For international shipments, these terms are a good quick start:
Next steps
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