Letonia

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.

Esta página enlaza países socios importantes (importación/exportación) para contexto rápido.

• LT
• DE
• PL
• EE
• RU
• SE

Para transportes internacionales, estos términos son un buen punto de partida:

• Incoterms
• AWB (guía aérea)
• Bill of Lading (B/L)
• Código HS / nomenclatura aduanera
• UN/LOCODE