Information updated on 29.11.2020.
Customs duties are a set of duties to be charged by the customs authorities for goods imported from third (non-EU) countries and released for free circulation in the customs territory of the Union.
In order for goods imported from third (non-EU) countries to be in free circulation in the European Union (EU), it is necessary, in accordance with the procedures laid down by it, to apply for the customs procedure — release for free circulation and to pay the duties imposed by EU and national legislation — import duties and duties equivalent thereto (e.g. anti-dumping or countervailing duties), value tax (VAT), as well as excise duty on excisable goods.
The procedures for the determination and application of import duties, as well as the procedures for payment, suspension, refund, shall be governed by EU legislation ensuring uniform application of customs duties in all EU Member States.
However, the procedures for the determination, application, payment, deferral, refund of VAT and excise duty are determined by the national laws and regulations of the Member States, which are based on the EU directive of the relevant type of tax. In Latvia, they are the Law on Value Added Tax and the Law on Excise Duty.
Detailed information on the external trade measures applicable to a given product at EU and national level (if the import product code is known) can be found under the TARIC — Measures — Item code of the Integrated Tariff management system (ITV).
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