Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
The following documents may be shipped from Canada to Latvia duty-free
provided they have no commercial value.
Document shipments include:
- Bids
- Driver's licence
- Diplomas
- Examination papers
- Visa applications
The following items may also be shipped from Canada to Latvia
duty-free providing they meet the criteria shown below:
| Item | Restriction |
|---|
| Airline tickets | Must be validated |
| Annual Reports | Must only be shipped to shareholders or company officials |
| Blueprints | Must have no commercial value and are for intercompany use or
as a bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Must be for intercompany use or for non-commercial purposes |
| Business cards | A maximum of 15 business cards allowed |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised |
| Event tickets (for concerts, stage performances, football
(soccer) matches) | A maximum of 10 kg per shipment Cannot be from a printing
company to a ticket sales office or an organiser of an event |
| Greeting cards and invitations | Considered as documents only if personalised |
| Manuals | Only if technical and in a number appropriate to the purpose |
| Negatives, slides or print films | Only if sent to a press or publishing agency and have had no
value added through press or editorial charges |
| Newsletters | Only intercompany documents for internal use and with no
commercial value Cannot be from a publisher or printing company |
| Newspapers | Only those for non-commercial purposes are authorised |
| Stationery | Must be personalised and without commercial value The number of
items is appropriate for personal use |
| Traveller's cheques | Must be personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping gifts from Canada to Latvia with a value of €45 (about
$65 CAD) or less will not incur duty.
Tobacco products, alcohol, cosmetics and perfumes may also be shipped
as gifts but within certain restrictions (see table below).
| Items | Restrictions |
|---|
| Tobacco products | - 50 cigarettes; or
- 25 cigarillos (cigars weighing a maximum of 3 g per unit);
or
- 10 cigars or 50 g of smoking tobacco
|
| Alcohol | - Maximum of 1 L of distilled spirits
- Maximum of 2 L of wine
|
| Perfumes and cologne | 50 g or 250 mL |
| Coffee | 500 g (extracts and essences 200 g) |
| Tea extracts or essences | 40 g |
Shipments from Individual-to-Individual
An individual in Canada sending a gift shipment to an individual in
Latvia of €45 (about $65 CAD) or less will be exempt from duty
with some restrictions for certain products such as alcohol, tobacco
products, cosmetics, and perfumes.
Shipments from Business-to-Business
Shipment of a gift to a business in Latvia will be charged duties and
taxes. Also, gifts sent to an individual care of a business address
will also incur taxes and charges regardless of the value of the gift.
Shipments from Business-to-Individual
Shipping a gift to an individual to their work address will be viewed
as a commercial shipment and will incur duties and taxes.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
Multiple gifts sent in one shipment should be wrapped and tagged
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
People moving to Latvia to reside may import their personal property
free from duty and tax provided they are intended to be used as
household goods and:
- They have lived outside of Latvia for more than 1 year
- Their goods are intended for the same purpose in the new household
- The effects are used and have been owned for 6 months or more
- Their personal goods are declared within 12 months from moving to
Latvia
Personal property means any items intended for the personal use of its
owner and his or her family members. These goods include:
- Clothing and linens
- Household furniture and appliances
- Portable instruments required for the practice of a profession or
trade
The following items are excluded from the duty exemption:
- Tobacco and tobacco products
- Alcoholic beverages
- Materials for professional use
Moving Temporarily
Students
Students moving to Latvia temporarily to study may ship their personal
belongings duty-free. They must provide proof of enrollment in an
educational institution and a photocopy of their passport.
Personal belongings include items such as:
- Educational materials (paper, pens, calculator, computer, and books)
- Furniture used during their studies such as a desk and a chair
- Household goods such as linens, shoes, and clothing
Non-Students
Non-students moving to reside in Latvia temporarily can import their
goods exempt from duty and tax provided they are intended to be used
as household goods and:
- They provide an employment contract or certificate from an employer
containing a termination date or a clear end date of the contract
- They have lived outside of Latvia for a minimum of 1 year
- Their goods are used and have been owned for 6 months or more
- Proof of residence in Latvia or a certificate of registration
Moving Permanently
Returning Latvians may ship their goods free of duty providing:
- They have resided outside Latvia for more than 12 months
- All required documents have been approved by Latvian Customs prior
to the arrival of the shipment
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- For students, provide proof of enrollment in a Latvian educational
institute
- For foreigners moving temporarily, provide proof of employment in
Latvia
Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32009R1186
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food and food items like candy and chocolate can be shipped to Latvia
providing they correspond to the regulations and standards established
by the European Union.
You May Ship
- Chocolate
- Candy
- Baked goods providing they do not contain meat products
- Meat concentrates and extracts
- Food supplements
- Pasta and vermicelli without meat products
- Olives stuffed with fish
- Broths
- Powdered baby milk and food, and foods for special medical diets*
- Honey*
- Caviar (maximum 125 g)
- Cooked, cured, or smoked fish (maximum 20 kg)
*Maximum of 2 kg
Do Not Ship
- Meat and meat products
- Dairy products
- Margarine of animal origin
- Perishable items
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.vid.gov.lv/lv/ierobezojumi-un-aizliegumi-precu-parvietosanai
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are those shipped for demonstration purposes at
meetings and trade fairs. The objective is to encourage future orders
of the samples, not to sell them.
Samples shipped from Canada to Latvia are exempt from duty if:
- They are of negligible value - maximum of €22 (about $35 CAD)
- Shipment weighs no more than 10 kg
- They are shipped free of charge
- They are intended to promote future orders of the product
- The goods are supplied directly from outside Latvia
An ATA Carnet can be used to ship samples with no commercial value.
See Temporary Imports section for more details.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- Shipment is labelled: 'Mutilated Samples' or 'Marked Samples not for Resale'
Sources:
https://eur-lex.europa.eu/legal-content/LV/TXT/?qid=1571315857498&uri=CELEX:02015R2446-20190725 (English version here)
https://ec.europa.eu/world/agreements/prepareCreateTreatiesWorkspace/treatiesGeneralData.do?step=0&redirect=true&treatyId=533
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Printed material shipped to Latvia from Canada will not incur duty
provided it is intended for advertising purposes. This includes:
- Posters, brochures
- Catalogues
- Price lists
- Calendars
- Instructions for use
- Unframed photographs
When shipping advertising material to Latvia from Canada, ensure that:
- Package weight is a maximum of 1 kg
- Forms clearly show the name of the company that produces, sells, or
leases the goods or that supplies the advertised services
- A shipment with printed advertisements must be for only one service
or product
Advertising material shipped for display at a trade fair or exhibition
may also be sent using an ATA carnet. See Temporary Imports for
details.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
https://eur-lex.europa.eu/legal-content/LV/TXT/?qid=1571315857498&uri=CELEX:02015R2446-20190725
https://ec.europa.eu/world/agreements/prepareCreateTreatiesWorkspace/treatiesGeneralData.do?step=0&redirect=true&treatyId=533
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sending equipment to be repaired in Latvia is fairly simple. Items
shipped from Canada to Latvia for repair will be exempt from duty and
VAT as long as they are under warranty. Items repaired in Canada under
warranty and returned to Latvia will not incur VAT.
Items Under Warranty
As Canada and Latvia share a free-trade agreement (CETA), repairs
under warranty returning to Canada from Latvia are duty-free and will
not be charged GST.
Items No Longer Under Warranty
Items longer under warranty that are returned to Canada from Latvia
will be charged GST. The GST will be charged on the value of the
repair and on any parts required for the repair.
Sending Product for Repair to Latvia
Equipment sent to Latvia for repair will be exempt from duty and VAT.
Returning Repaired Product to Latvia
Equipment repaired in Canada under a warranty will not incur duty and
taxes when they re-enter Latvia.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Latvia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://www.vid.gov.lv/lv/ievesana-parstradei
https://latvija.lv/ppk/uznemejdarbiba/muita-precu-parvietosana/p925/procesaapraksts
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary imports entering Latvia will be exempt from duties and taxes
for a period up to 24 months. These temporary imports may include an
article shipped to Latvia for repair or for display at an exhibition.
Temporary imports often include the following:
- Professional and scientific equipment
- Instruments required to evaluate and test the operation of other
goods and equipment
- Commercial samples
- Items that will be used or displayed at an exhibition, fair, or
trade show
- Tools and specialised equipment required for repairing, exploring,
producing, or manufacturing
- Materials and goods to be used for concerts and other artistic
events
NOTE:Advertising material shipped for
display at a trade fair or exhibition may be sent using an ATA Carnet.
Temporary imports must respect the following regulations:
- Goods may not stay in Latvia no longer than 24 months
- The goods are not to be altered except through natural wear-and-tear
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Latvia, you can
pick from Option 1 or 2 of the Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice (CI). More
details below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option. See example.
NOTE:You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e.
UPS, Fedex, DHL) nor is it a guarantee that customs won't charge any
duties and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature. ATA Carnets are beyond the scope of the article however, you can
find more information here: http://www.chamber.ca/carnet/ NOTE:It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to the 2 options above, the following criteria must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 24 months in Latvia
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically CANNOT clear goods
of temporary nature).
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://ec.europa.eu/taxation_customs/specific-use_en
https://chamber.ca/fr/service/services-dimportation-exportation/carnet-ata/
https://www.vid.gov.lv/lv/pagaidu-ievesana-ar-ata-karneti
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
The duty threshold for shipments from Canada to Latvia is €150
(about $225 CAD). Therefore, duty is only incurred if the value of the
shipment is above €150.
Starting 1 July 2021, all shipments to Latvia, regardless of value,
will incur VAT.
Occasional Shipper
If you only ship occasionally to Latvia, for example via eBay, the
process is simple. You will need to:
- Provide a detailed description of the goods on the commercial
invoice (in order to avoid customs delays).
- Include 3 copies of the commercial invoice with your shipment
NOTE:
An Economic Operator
Registration and Identification (EORI) number is NOT needed if you are
shipping as a private individual.
Regular shipper
If you regularly sell and ship goods to Latvia, we suggest you seek
advice from a licenced customs broker in Latvia
There may be specific requirements to consider, for instance,
obtaining an Economic Operator Registration and Identification (EORI) number.
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://latvija.lv/lv/PPK/dzives-situacija/apakssituacija/p7904/ProcesaApraksts
https://www.vid.gov.lv/sites/default/files/en_ps_klasifikators_vid.gov_.lv__1.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Jānis Čakste
Liela iela 1A
Jelgava
3001 Latvia
Phone: +371 22 369 875 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipments to Latvia will be subject to VAT and duty charges calculated
using the CIF method, i.e. the sum of the customs value plus insurance
fees plus freight costs.
By knowing the CIF value of a shipment, you will be able to predict the
duty and taxes owed by the recipient.
Thresholds
Some countries provide a duty and tax threshold (also called the de
minimis value), which indicates that below a certain amount no duty or
taxes are incurred on the import of that shipment.
In Latvia, a shipment valued at €150 (about $225 CAD) or less
will be duty-free; however, VAT will be incurred regardless of the
value of the shipment.
| Currency | Euro (EUR) - € |
| Duty Exemption (De minimis Value) | €150 (about $225 CAD) |
| Duty Calculation Method | CIF |
| TAX (VAT) | 21% |
Tax Exemption
(De minimis Value) | €0* |
| Tax Calculation Method | CIF |
| |
*From 1 July 2021, all shipments to Latvia will incur VAT regardless
of value.
NOTE:
Even if an item was
purchased on or before 30 June 2021 but arrives in Latvia on July 1
2021 or later, it will be liable to VAT charges.
Duties on Imports
Excise Taxes
Latvia imposes excise duties on:
- Alcoholic beverages
- Beverages containing added sugar or other sweeteners
- Tobacco and tobacco products
Additional information on specific excise duty rates can be found here.
CETA is the trade agreement between the European Union (EU) and
Canada. Through this agreement, most goods sent from Canada to Latvia
are duty-free.
- Candy0%
- Chocolate0%
- Spirits and WinesVariable
- TobaccoVariable
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances0%
- Toys0%
- Sports Equipment0%
Sources:
https://www.vid.gov.lv/lv/izmainas-no-2021gada
https://www.tariffinder.ca/en/getStarted
https://taxsummaries.pwc.com/latvia/corporate/other-taxes#:~:text=Customs%20duty%20is%20levied%20on,Exports%20are%20generally%20exempt
