LV · LVA
Baltischer Transit- und Hafenhub an der EU-Aussengrenze zu Russland und Belarus
Capital: Riga
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 authority
Valsts ieņēmumu dienests (VID) - Zollverwaltung (Muitas pārvalde)Import system
EU-Zollkodex (UCC); nationales System EMDAS mit Automated Import System (AIS); summarische Eingangsanmeldung über ICS2.
Export system
EMDAS mit Automated Export System (AES) für Ausfuhr und Wiederausfuhr; eingebunden in das EU-Ausfuhrsystem AES.
Import VAT
Als EU-Mitglied Zugang zu allen EU-Freihandelsabkommen; Ursprungsnachweise EUR.1, Ursprungserklärung und REX-System sowie Lieferantenerklärungen.
EU-weite Verbote und Beschränkungen; umfangreiche Sanktionslisten für Waren aus und nach Russland und Belarus; Genehmigungspflicht für Waffen und Dual-Use-Güter.
EU-Dual-Use-Verordnung 2021/821; EU-Sanktionen gegen Russland und Belarus; Einreiseverbot für Belarus-Fahrzeuge seit 16.7.2024.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
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.
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.
Grenze zu Russland und Belarus; strenge Sanktionskontrollen an der EU-Aussengrenze; Russland- und Belarus-Transit stark rückläufig.
Kalte Winter; Ostseehäfen benötigen zeitweise Eisbrecher-Unterstützung; ansonsten ganzjährig betriebsfähig.
Russland hat zum 1.7.2026 die Bahn-Grenzübergänge zu Lettland (Pytalovo/Karsava) geschlossen; Ost-Bahntransit praktisch eingestellt, LDz Cargo baut Personal ab. Häfen und RIX-Luftfracht laufen normal. (Stand 2026-07-24)
As of: 2026-07-24
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
| 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
Official sources
Source references without warranty. For legal/tax decisions consult official authorities.
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.
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.
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.
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.
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.
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.
Winters are cold; the Baltic Sea ports may temporarily need icebreaker support but generally remain operable year-round. Major weather-related closures are rare.
For international shipments, these terms are a good quick start: