Any natural person crossing the border of the State of Latvia with the Russian Federation or the Republic of Belarus at the border crossing point established on the road has an obligation to notify individual excisable goods, in cases where a person crosses the border more frequently than once every 30 days, and in cases where the quantity of excisable goods imported exceeds the quantity to which the exemption from customs duties applies, or after customs duties an official's request.

The declaration form for movement of excisable goods shall be received, completed and submitted at the border crossing point.
At the border crossing point where customs control is not intended, it shall be submitted to the official of the State Border Guard.