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Destinations · European Union

Exporting to Latvia

What Latvia imports from outside the European Union, line by line, with the label language, its excise duties and what changes on the next 1 January.

Latvia is one of the five EU Member States that import most from outside the Union in 132 lines of the 9,579 lines of the Combined Nomenclature with Eurostat data in 2025, and the first in 20. On 1 January 2027 the EU-Mercosur Agreement lowers the duty for Argentina on 43 lines of them.

  • 132lines where it is one of the five EU countries that import most from outside
  • 20where it is first of the 27
  • €383.7 millionimported from outside the Union in those lines in 2025

The duty, the quota and the rule of origin are the same in all 27 Member States. What changes from one country to another is who buys what, the label language, VAT and excise duties.

What Latvia imports from outside the Union

The Combined Nomenclature lines where Latvia is one of the five EU Member States that import most from outside the Union (Eurostat, 2025), by sector of the guides. Each group shows the largest ones; the rest are in the guide or the chapter.

Eurostat counts an import in the country that declares it, which is not always where it is consumed, because the ports of the Netherlands and Belgium receive goods for the whole Union.

  • Steel and ferro-alloys · 6 lines · €38.1 million · first in 1
    1. 7201 10 90Pig iron and spiegeleisen in pigs › Containing by weight less than 0,1 % of manganese€31.1 million · 3rd of the 27
    2. 7201 10 19Pig iron and spiegeleisen in pigs › Containing by weight more than 1 % of silicon€3.9 million · 4th of the 27 · on 1 January it goes from 1.3% to 1%
    3. 7210 41 00Flat-rolled products of iron or non-alloy steel › Corrugated€2.1 million · 1st of the 27
    4. 7217 10 31Wire of iron or non-alloy steel › Containing indentations, ribs, grooves or other…€871,301 · 5th of the 27
    5. 7228 20 91Bars and rods of other alloy steel › Not further worked than hot-rolled, hot-drawn…€86,808 · 4th of the 27

    See the sector guide

  • Fish and seafood · 17 lines · €37.7 million · first in 1
    1. 0303 54 10Fish › Of the species Scomber scombrus or Scomber japonicus€23.6 million · 4th of the 27
    2. 0304 99 23Fish fillets and other fish meat › Herrings (Clupea harengus, Clupea pallasii)€6.7 million · 5th of the 27
    3. 1604 20 90Prepared or preserved fish › Of other fish€2.1 million · 5th of the 27 · on 1 January it goes from 12.2% to 10.5%
    4. 0304 99 10Fish fillets and other fish meat › Surimi€1.7 million · 4th of the 27
    5. 0304 94 10Fish fillets and other fish meat › Surimi€1.2 million · 5th of the 27

    See the sector guide

  • Animal feed · 3 lines · €8.1 million · first in 1
    1. 2309 90 91Preparations of a kind used in animal feeding › Beet-pulp with added molasses€7.7 million · 1st of the 27 · on 1 January it goes from 10.5% to 9%
    2. 2302 10 90Bran › Of maize (corn) › Other€341,843 · 4th of the 27 · on 1 January it goes from €80.9/t to €72.8/t
    3. 2309 90 35Preparations of a kind used in animal feeding › Containing ≥ 50 % and < 75 % by weight…€115,050 · 4th of the 27 · on 1 January it goes from €663.57/t to €597.14/t

    See the sector guide

  • Aluminium · 1 line · €3.1 million
    1. 7606 12 30Aluminium Composite Panel€3.1 million · 5th of the 27 · on 1 January it goes from 6.5% to 5.6%

    See the sector guide

  • Dairy · 4 lines · €2.9 million · first in 1
    1. 0406 90 25Cheese and curd › Tilsit€2.0 million · 1st of the 27
    2. 3501 10 50Casein › For industrial uses other than the manufacture of foodstuffs or fodder€614,200 · 3rd of the 27
    3. 0406 30 90Cheese and curd › Of a fat content, by weight, exceeding 36 %€251,045 · 2nd of the 27
    4. 0402 99 31Milk and cream › In immediate packings of a net content not exceeding 2,5 kg€25,152 · 4th of the 27

    See the sector guide

  • Wine · 3 lines · €62,080
    1. 2204 10 94Wine of fresh grapes › With a protected geographical indication (PGI)€33,535 · 4th of the 27
    2. 2204 22 93Wine of fresh grapes › White€28,110 · 3rd of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    3. 2204 21 87Wine of fresh grapes › Marsala€435 · 3rd of the 27

    See the sector guide

  • Leather · 1 line · €150
    1. 4104 49 11Tanned or crust hides and skins of bovine or equine animals › East India kip, whole…€150 · 4th of the 27

    See the sector guide

  • Hormones, vaccines and medicines · 1 line · €75
    1. 3004 43 00Medicaments consisting of mixed or unmixed… › Containing norephedrine or its salts€75 · 3rd of the 27

    See the sector guide

The rest of the nomenclature, by chapter · 96 lines

The lines that belong to no sector of the guides.

  • Chapter 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · 7 lines · €51.0 million · first in 2
    1. 8538 90 91Parts suitable for use solely or principally with the apparatus… › Electronic assemblies€24.6 million · 5th of the 27
    2. 8535 29 00Automatic circuit breakers€15.7 million · 1st of the 27
    3. 8540 20 80Thermionic › Television camera tubes; image converters and intensifiers; other…€5.7 million · 3rd of the 27

    See the chapter

  • Chapter 31 · Fertilisers · 3 lines · €41.0 million
    1. 3105 20 90Mineral or chemical fertilisers containing the three fertilising elements nitrogen…€19.4 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
    2. 3102 30 90Mineral or chemical fertilisers › Ammonium nitrate, whether or not in aqueous solution€18.8 million · 3rd of the 27 · on 1 January it goes from 5.2% to 3.9%
    3. 3105 51 00Containing nitrates and phosphates€2.8 million · 4th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder · 1 line · €37.3 million
    1. 1204 00 90Linseed › Other€37.3 million · 3rd of the 27

    See the chapter

  • Chapter 44 · Wood and articles of wood; wood charcoal · 12 lines · €35.6 million · first in 5
    1. 4403 21 10Wood in the rough › Sawlogs€14.8 million · 2nd of the 27
    2. 4404 10 00Hoopwood › Coniferous€8.7 million · 1st of the 27
    3. 4403 23 10Wood in the rough › Sawlogs€5.3 million · 4th of the 27

    See the chapter

  • Chapter 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes · 2 lines · €35.0 million · first in 2
    1. 1517 90 91Margarine › Fixed vegetable oils, fluid, mixed€32.9 million · 1st of the 27 · on 1 January it goes from 7.6% to 5.7%
    2. 1522 00 91Residues resulting from the treatment of fatty… › Oil foots and dregs; soapstocks€2.0 million · 1st of the 27

    See the chapter

  • Chapter 90 · Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof · 2 lines · €11.5 million
    1. 9005 80 00Binoculars › Other instruments€11.0 million · 3rd of the 27
    2. 9011 20 90Compound optical microscopes › Other microscopes, for photomicrography…€455,154 · 5th of the 27 · on 1 January it goes from 5.3% to 4%

    See the chapter

  • Chapter 38 · Miscellaneous chemical products · 6 lines · €11.4 million
    1. 3825 10 00Municipal waste€7.6 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
    2. 3803 00 10Tall oil › Crude€3.3 million · 3rd of the 27
    3. 3811 19 00Anti-knock preparations › Other€449,618 · 3rd of the 27 · on 1 January it goes from 4.6% to 3.4%

    See the chapter

  • Chapter 22 · Beverages, spirits and vinegar · 8 lines · €9.9 million · first in 2
    1. 2208 20 18Spirits › Brandy or Weinbrand › Other€5.0 million · 1st of the 27
    2. 2201 10 19Waters › Natural mineral waters › Other€2.2 million · 5th of the 27
    3. 2208 20 28Spirits › Obtained by distilling grape marc › Other€984,284 · 4th of the 27

    See the chapter

  • Chapter 29 · Organic chemicals · 5 lines · €7.3 million
    1. 2903 51 00Halogenated derivatives of hydrocarbons › 2,3,3,3-Tetrafluoropropene…€6.1 million · 3rd of the 27 · on 1 January it goes from 4.4% to 3.3%
    2. 2934 91 00Nucleic acids and their salts › Aminorex, brotizolam, clotiazepam, cloxazolam…€658,548 · 2nd of the 27
    3. 2933 33 00Alfentanil, anileridine, bezitramide, bromazepam, carfentanil, difenoxin, diphenoxylate…€479,733 · 5th of the 27

    See the chapter

  • Chapter 93 · Arms and ammunition; parts and accessories thereof · 1 line · €6.3 million
    1. 9306 30 30Bombs › For military weapons€6.3 million · 4th of the 27

    See the chapter

  • Chapter 56 · Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof · 1 line · €5.4 million · first in 1
    1. 5608 90 00Knotted netting of twine › Other€5.4 million · 1st of the 27 · on 1 January it goes from 6.4% to 4.8%

    See the chapter

  • Chapter 04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included · 2 lines · €5.3 million
    1. 0408 99 80Birds' eggs › Other€3.4 million · 3rd of the 27
    2. 0408 19 81And egg yolks › Liquid€1.9 million · 3rd of the 27

    See the chapter

  • Chapter 84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof · 6 lines · €5.0 million · first in 2
    1. 8419 35 00Machinery › Other, for wood, paper pulp, paper or paperboard€1.8 million · 1st of the 27
    2. 8440 90 00Bookbinding machinery › Parts€1.1 million · 5th of the 27
    3. 8462 19 90Machine tools for working metal by forging › Hot forming machines for forging, die…€1.0 million · 4th of the 27

    See the chapter

  • Chapter 23 · Residues and waste from the food industries; prepared animal fodder · 2 lines · €4.9 million
    1. 2306 49 00Oilcake and other solid residues › Of rape or colza seeds › Other€3.1 million · 3rd of the 27
    2. 2306 20 00Oilcake and other solid residues › Of linseed€1.8 million · 2nd of the 27

    See the chapter

  • Chapter 17 · Sugars and sugar confectionery · 2 lines · €4.5 million
    1. 1703 90 00Molasses resulting from the extraction or refining of sugar › Other€4.5 million · 3rd of the 27
    2. 1702 90 80Other sugars › Inulin syrup€2,222 · 3rd of the 27 · on 1 January it goes from €0.35/100 kg de peso neto, por 1 % de sacarosa to €0.3/100 kg de peso neto, por 1 % de sacarosa

    See the chapter

  • Chapter 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products · 3 lines · €3.2 million
    1. 1905 20 30Bread › Containing by weight 30 % or more but less than 50 % of sucrose€1.2 million · 4th of the 27 · on 1 January it goes from 8.5% + €21.52/100 kg/net to 7.3% + €18.45/100 kg/net
    2. 1902 20 99Pasta › Stuffed pasta, whether or not cooked or otherwise prepared › Other€1.1 million · 5th of the 27 · on 1 January it goes from 7.2% + €14.96/100 kg/net to 6.2% + €12.82/100 kg/net
    3. 1904 20 99Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal…€899,139 · 5th of the 27 · on 1 January it goes from 4.4% + €29.4/100 kg/net to 3.8% + €25.2/100 kg/net

    See the chapter

  • Chapter 53 · Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn · 3 lines · €3.2 million
    1. 5301 29 00Flax, broken, scutched, hackled or otherwise processed, but not spun › Other€3.0 million · 2nd of the 27
    2. 5301 21 00Flax › Broken or scutched€151,931 · 2nd of the 27
    3. 5301 30 00Flax tow and waste€25,224 · 5th of the 27

    See the chapter

  • Chapter 18 · Cocoa and cocoa preparations · 1 line · €2.7 million
    1. 1806 20 50Containing 18 % or more by weight of cocoa butter€2.7 million · 4th of the 27 · on 1 January it moves to a new stage (see the sheet)

    See the chapter

  • Chapter 11 · Products of the milling industry; malt; starches; inulin; wheat gluten · 1 line · €2.2 million
    1. 1104 29 17Cereal grains otherwise worked › Hulled, whether or not sliced or kibbled€2.2 million · 4th of the 27 · on 1 January it goes from €112.87/t to €96.75/t

    See the chapter

  • Chapter 88 · Aircraft, spacecraft, and parts thereof · 2 lines · €2.1 million
    1. 8806 22 90Unmanned aircraft › With maximum take-off weight more than 250 g but not more than 7 kg€1.0 million · 5th of the 27 · on 1 January it goes from 6% to 4.5%
    2. 8806 23 00Unmanned aircraft › With maximum take-off weight more than 7 kg but not more than 25 kg€1.0 million · 4th of the 27 · on 1 January it goes from 6% to 4.5%

    See the chapter

  • Chapter 35 · Albuminoidal substances; modified starches; glues; enzymes · 2 lines · €1.8 million · first in 1
    1. 3502 11 90Albumins › Dried › Other€1.5 million · 1st of the 27
    2. 3502 19 90Egg albumin › Other€297,980 · 2nd of the 27

    See the chapter

  • Chapter 25 · Salt; sulphur; earths and stone; plastering materials, lime and cement · 1 line · €1.8 million
    1. 2522 10 00Quicklime€1.8 million · 5th of the 27

    See the chapter

  • Chapter 34 · Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster · 1 line · €1.4 million
    1. 3405 40 00Polishes and creams › Scouring pastes and powders and other scouring preparations€1.4 million · 3rd of the 27

    See the chapter

  • Chapter 70 · Glass and glassware · 3 lines · €1.2 million
    1. 7002 20 90Rods › Other€642,589 · 5th of the 27
    2. 7002 20 10Rods or tubes › Of optical glass€322,525 · 4th of the 27
    3. 7004 90 80Drawn glass and blown glass › Other glass › Other€219,377 · 4th of the 27

    See the chapter

  • Chapter 20 · Preparations of vegetables, fruit, nuts or other parts of plants · 4 lines · €632,588
    1. 2009 90 51Fruit or nut juices and vegetable juices › Containing added sugar€409,315 · 3rd of the 27 · on 1 January it goes from 15.2% to 13.7%
    2. 2009 50 90Fruit or nut juices and vegetable juices › Tomato juice › Other€192,803 · 4th of the 27 · on 1 January it goes from 15.2% to 13.7%
    3. 2009 61 10Fruit or nut juices and vegetable juices › Of a value exceeding € 18 per 100 kg net weight€30,367 · 5th of the 27 · on 1 January it moves to a new stage (see the sheet)

    See the chapter

  • Chapter 86 · Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds · 2 lines · €571,375
    1. 8602 10 00Other rail locomotives › Diesel-electric locomotives€515,925 · 4th of the 27
    2. 8606 91 80Railway or tramway goods vans and wagons › Covered and closed › Other€55,450 · 4th of the 27

    See the chapter

  • Chapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes · 1 line · €562,029
    1. 2825 10 00Hydrazine and hydroxylamine and their inorganic salts€562,029 · 5th of the 27 · on 1 January it goes from 4.4% to 3.3%

    See the chapter

  • Chapter 68 · Articles of stone, plaster, cement, asbestos, mica or similar materials · 2 lines · €438,020 · first in 1
    1. 6811 81 00Articles of asbestos-cement › Corrugated sheets€431,896 · 1st of the 27
    2. 6813 20 00Friction material and articles thereof › Containing asbestos€6,124 · 5th of the 27

    See the chapter

  • Chapter 08 · Edible fruit and nuts; peel of citrus fruit or melons · 1 line · €195,449
    1. 0809 30 20Peaches › Flat peaches and flat nectarines€195,449 · 5th of the 27

    See the chapter

  • Chapter 21 · Miscellaneous edible preparations · 1 line · €150,392
    1. 2101 30 91Of roasted chicory€150,392 · 5th of the 27 · on 1 January it goes from 12.8% to 11.5%

    See the chapter

  • Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof · 1 line · €143,667
    1. 8704 42 99Motor vehicles for the transport of goods › Used€143,667 · 4th of the 27 · on 1 January it goes from 19.9% to 17.9%

    See the chapter

  • Chapter 50 · Silk · 1 line · €64,200
    1. 5004 00 90Silk yarn not put up for retail sale › Other€64,200 · 5th of the 27 · on 1 January it goes from 3.2% to 2.4%

    See the chapter

  • Chapter 47 · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard · 1 line · €49,779
    1. 4704 29 00Chemical wood pulp › Non-coniferous€49,779 · 3rd of the 27

    See the chapter

  • Chapter 51 · Wool, fine or coarse animal hair; horsehair yarn and woven fabric · 1 line · €43,886
    1. 5110 00 00Yarn of coarse animal hair or of horsehair, whether or not put up for retail sale€43,886 · 5th of the 27 · on 1 January it goes from 2.8% to 2.1%

    See the chapter

  • Chapter 06 · Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage · 1 line · €21,771
    1. 0604 20 19Mosses and lichens › Other€21,771 · 3rd of the 27 · on 1 January it goes from 4% to 3%

    See the chapter

  • Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes · 2 lines · €4,646
    1. 2707 20 00Oils and other products of the distillation of high temperature coal tar › Toluol€2,718 · 4th of the 27
    2. 2704 00 30Coke and semi-coke of lignite€1,928 · 3rd of the 27

    See the chapter

  • Chapter 60 · Knitted or crocheted fabrics · 1 line · €526
    1. 6005 43 00Warp knit fabrics › Of yarns of different colours€526 · 4th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

The lines where Latvia imports most

By value imported from outside the Union. The code opens the sheet, with the duty, the quota, the rule of origin and the requirements.

  1. 1204 00 90Linseed › Other€37.3 million · 3rd of the 27
  2. 1517 90 91Margarine › Fixed vegetable oils, fluid, mixed€32.9 million · 1st of the 27 · on 1 January it goes from 7.6% to 5.7%
  3. 7201 10 90Pig iron and spiegeleisen in pigs › Containing by weight less than 0,1 % of manganese€31.1 million · 3rd of the 27
  4. 8538 90 91Parts suitable for use solely or principally with the apparatus… › Electronic assemblies€24.6 million · 5th of the 27
  5. 0303 54 10Fish › Of the species Scomber scombrus or Scomber japonicus€23.6 million · 4th of the 27
  6. 3105 20 90Mineral or chemical fertilisers containing the three fertilising elements nitrogen…€19.4 million · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%
  7. 3102 30 90Mineral or chemical fertilisers › Ammonium nitrate, whether or not in aqueous solution€18.8 million · 3rd of the 27 · on 1 January it goes from 5.2% to 3.9%
  8. 8535 29 00Automatic circuit breakers€15.7 million · 1st of the 27
  9. 4403 21 10Wood in the rough › Sawlogs€14.8 million · 2nd of the 27
  10. 9005 80 00Binoculars › Other instruments€11.0 million · 3rd of the 27
  11. 4404 10 00Hoopwood › Coniferous€8.7 million · 1st of the 27
  12. 2309 90 91Preparations of a kind used in animal feeding › Beet-pulp with added molasses€7.7 million · 1st of the 27 · on 1 January it goes from 10.5% to 9%
  13. 3825 10 00Municipal waste€7.6 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%
  14. 0304 99 23Fish fillets and other fish meat › Herrings (Clupea harengus, Clupea pallasii)€6.7 million · 5th of the 27
  15. 9306 30 30Bombs › For military weapons€6.3 million · 4th of the 27
  16. 2903 51 00Halogenated derivatives of hydrocarbons › 2,3,3,3-Tetrafluoropropene…€6.1 million · 3rd of the 27 · on 1 January it goes from 4.4% to 3.3%
  17. 8540 20 80Thermionic › Television camera tubes; image converters and intensifiers; other…€5.7 million · 3rd of the 27
  18. 5608 90 00Knotted netting of twine › Other€5.4 million · 1st of the 27 · on 1 January it goes from 6.4% to 4.8%
  19. 4403 23 10Wood in the rough › Sawlogs€5.3 million · 4th of the 27
  20. 2208 20 18Spirits › Brandy or Weinbrand › Other€5.0 million · 1st of the 27

Source Eurostat · Comext (DS-045409), 2025

What changes on 1 January 2027 in these lines

  • 43have their duty for Argentina cut
  • 3move to a new stage, with a duty that depends on a condition

The ones that go down, by what the country imports

  1. 1517 90 91Margarine › Fixed vegetable oils, fluid, mixedfrom 7.6% to 5.7% · €32.9 million
  2. 3105 20 90Mineral or chemical fertilisers containing the three fertilising elements nitrogen…from 5.2% to 3.9% · €19.4 million
  3. 3102 30 90Mineral or chemical fertilisers › Ammonium nitrate, whether or not in aqueous solutionfrom 5.2% to 3.9% · €18.8 million
  4. 2309 90 91Preparations of a kind used in animal feeding › Beet-pulp with added molassesfrom 10.5% to 9% · €7.7 million
  5. 3825 10 00Municipal wastefrom 5.2% to 3.9% · €7.6 million
  6. 2903 51 00Halogenated derivatives of hydrocarbons › 2,3,3,3-Tetrafluoropropene…from 4.4% to 3.3% · €6.1 million
  7. 5608 90 00Knotted netting of twine › Otherfrom 6.4% to 4.8% · €5.4 million
  8. 7201 10 19Pig iron and spiegeleisen in pigs › Containing by weight more than 1 % of siliconfrom 1.3% to 1% · €3.9 million
  9. 7606 12 30Aluminium Composite Panelfrom 6.5% to 5.6% · €3.1 million
  10. 3105 51 00Containing nitrates and phosphatesfrom 5.2% to 3.9% · €2.8 million
  11. 1104 29 17Cereal grains otherwise worked › Hulled, whether or not sliced or kibbledfrom €112.87/t to €96.75/t · €2.2 million
  12. 1604 20 90Prepared or preserved fish › Of other fishfrom 12.2% to 10.5% · €2.1 million
  13. 1905 20 30Bread › Containing by weight 30 % or more but less than 50 % of sucrosefrom 8.5% + €21.52/100 kg/net to 7.3% + €18.45/100 kg/net · €1.2 million
  14. 1902 20 99Pasta › Stuffed pasta, whether or not cooked or otherwise prepared › Otherfrom 7.2% + €14.96/100 kg/net to 6.2% + €12.82/100 kg/net · €1.1 million
  15. 4412 91 99Plywood › With at least one outer ply of tropical wood › Otherfrom 8.7% to 7.5% · €1.1 million

Every line that changes that day

Source EU-Mercosur Agreement, Appendix 2-A-1 (EU schedule)

The label language

We have not loaded which language Latvia requires yet. It is set by national law, and we only load the ones checked against that law.

Article 15 of Regulation (EU) 1169/2011 says that «mandatory food information shall appear in a language easily understood by the consumers of the Member States where a food is marketed […] the Member States in which a food is marketed may stipulate that the particulars shall be given in one or more languages from among the official languages of the Union».

Source Regulation (EU) 1169/2011, Article 15

Excise duties in Latvia

On top of the duty and VAT, Latvia charges excise duties on alcohol, tobacco and energy when the goods are released for consumption. The categories are set by EU directives and the amounts by each country. Situation on 1 July 2026, according to TEDB.

Alcoholic beverages

Beer

RateAmountCondition
Standard rate€10.58 per hl per degree of alcohol (% vol)TEDB: “Minimum level of taxation EUR 19.6 per hl. Category range: From (>) 0.5 %.”
Reduced rate · small independent breweries€5.29 per hl per degree of alcohol (% vol)TEDB: “Tax rate for the first 10,000 hl beer produced in one calendar year, minimum level of taxation EUR 19.6 per hl. Category range: From (>) 0.5 %.”

Still wine

RateAmountCondition
Standard rate€148 per hl of productalcoholic strength above 1.2% vol up to 18% vol
Standard rate€74 per hl of productTEDB: “Tax rate for wine produced in independent medium wineries and in small alcoholic beverage breweries.”

Sparkling wine

RateAmountCondition
Standard rate€148 per hl of productalcoholic strength above 1.2% vol up to 15% vol
Standard rate€74 per hl of productTEDB: “Tax rate for wine produced in independent medium wineries and in small alcoholic beverage breweries.”

Other still fermented beverages

RateAmountCondition
Standard rate€148 per hl of productalcoholic strength above 6% vol up to 15% vol
Standard rate€74 per hl of productTEDB: “Tax rate for fermented beverages produced in independent medium and in small alcoholic beverage breweries.”
Reduced rate (up to 8.5% vol)€85 per hl of productalcoholic strength above 1.2% vol up to 6% vol
Reduced rate (up to 8.5% vol)€42.5 per hl of productTEDB: “Tax rate for fermented beverages produced in independent medium and in small alcoholic beverage breweries.”

Other sparkling fermented beverages

RateAmountCondition
Standard rate€148 per hl of productalcoholic strength above 6% vol up to 15% vol
Standard rate€74 per hl of productTEDB: “Tax rate for fermented beverages produced in independent medium and in small alcoholic beverage breweries.”
Reduced rate (up to 8.5% vol)€85 per hl of productalcoholic strength above 1.2% vol up to 6% vol
Reduced rate (up to 8.5% vol)€42.5 per hl of productTEDB: “Tax rate for fermented beverages produced in independent medium and in small alcoholic beverage breweries.”

Intermediate products

RateAmountCondition
Standard rate€325 per hl of productalcoholic strength above 15% vol up to 22% vol
Standard rate€162.5 per hl of productTEDB: “Tax rate for intermediate products produced in independent medium and in small alcoholic beverage breweries.”
Reduced rate (up to 15% vol)€192 per hl of productalcoholic strength above 1.2% vol up to 15% vol
Reduced rate (up to 15% vol)€96 per hl of productTEDB: “Tax rate for intermediate products produced in independent medium and in small alcoholic beverage breweries.”

Sparkling intermediate products

RateAmountCondition
Standard rate€325 per hl of productalcoholic strength above 15% vol up to 22% vol
Standard rate€162.5 per hl of productTEDB: “Tax rate for intermediate products produced in independent medium and in small alcoholic beverage breweries.”
Reduced rate (up to 15% vol)€192 per hl of productalcoholic strength above 1.2% vol up to 15% vol
Reduced rate (up to 15% vol)€96 per hl of productTEDB: “Tax rate for intermediate products produced in independent medium and in small alcoholic beverage breweries.”

Ethyl alcohol (spirit drinks)

RateAmountCondition
Standard rate€2,084 per hl of pure alcoholTEDB: “Per hl of absolute alcohol.”
Reduced rate · small distilleries€1,042 per hl of pure alcoholTEDB: “Per hl of absolute alcohol.”

Source Council Directive 92/83/EEC (consolidated version of 1 January 2022)

Manufactured tobacco

Cigarettes

RateAmountCondition
Specific€151.3 per 1,000 units·
Ad valorem15% of the retail selling price·
Minimum€197.7 per 1,000 units·

Cigars and cigarillos

RateAmountCondition
Specific€240 per 1,000 units·

Fine-cut tobacco for rolling cigarettes

RateAmountCondition
Specific€134 per kg·

Other smoking tobacco

RateAmountCondition
Specific€134 per kg·

Source Council Directive 2011/64/EU

Energy products and electricity

Petrol

RateAmountCondition
Leaded€640 per 1,000 l·
Unleaded€555 per 1,000 l·

Gas oil

RateAmountCondition
Motor fuel€396 per 1,000 lTEDB: “The rate is temporarily reduced from 1 April 2026 until 31 December 2026.”
Heating, business use€135 per 1,000 l·
Heating, non-business use€135 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€21 per 1,000 lTEDB: “The rate is temporarily reduced from 1 April 2026 until 31 December 2026.”
Art. 8(2)(b): stationary motors€467 per 1,000 lTEDB: “EUR 324 for stationary motors located in free ports.”
Art. 8(2)(c): construction, civil engineering and public works machinery€467 per 1,000 lTEDB: “EUR 324 for plant and machinery located in free ports.”
Art. 8(2)(d): vehicles intended for use off the public highway€467 per 1,000 lTEDB: “EUR 324 for vehicles not intended for use on public roads and located in free ports.”

Kerosene

RateAmountCondition
Motor fuel€464 per 1,000 l·
Heating, business use€135 per 1,000 l·
Heating, non-business use€135 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€464 per 1,000 l·
Art. 8(2)(b): stationary motors€464 per 1,000 lTEDB: “EUR 324 for stationary motors located in free ports.”
Art. 8(2)(c): construction, civil engineering and public works machinery€464 per 1,000 lTEDB: “EUR 324 for plant and machinery located in free ports.”
Art. 8(2)(d): vehicles intended for use off the public highway€464 per 1,000 lTEDB: “EUR 324 for vehicles not intended for use on public roads and located in free ports.”

Heavy fuel oil

RateAmountCondition
Heating, business use€109 per 1,000 kg·
Heating, non-business use€109 per 1,000 kg·
Art. 15(3): agriculture, horticulture, fish farming and forestry€109 per 1,000 kg·

LPG

RateAmountCondition
Motor fuel€343 per 1,000 kg·
Heating, business use€88 per 1,000 kg·
Heating, non-business use€88 per 1,000 kg·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€343 per 1,000 kg·
Art. 8(2)(b): stationary motors€343 per 1,000 kg·
Art. 8(2)(c): construction, civil engineering and public works machinery€343 per 1,000 kg·
Art. 8(2)(d): vehicles intended for use off the public highway€343 per 1,000 kg·
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€343 per 1,000 kg·

Natural gas

RateAmountCondition
Motor fuel€3.74 per GJ·
Heating, business use€1.28 per GJ·
Heating, non-business use€1.65 per GJ·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€3.74 per GJ·
Art. 15(3): agriculture, horticulture, fish farming and forestry€0.32 per GJ·
Art. 8(2)(b): stationary motors€3.74 per GJ·
Art. 8(2)(c): construction, civil engineering and public works machinery€3.74 per GJ·
Art. 8(2)(d): vehicles intended for use off the public highway€3.74 per GJ·

Coal and coke

RateAmountCondition
Heating, business use€0.9 per GJTEDB: “EUR 25.2 per 1,000 kg.”
Heating, non-business use€0.9 per GJTEDB: “EUR 25.2 per 1,000 kg.”

Electricity

RateAmountCondition
Business use€1.01 per MWh·
Non-business use€1.01 per MWh·
Art. 15(1)(e): rail€0 per MWh·
Art. 15(1)(e): metro, tram and trolleybus€0 per MWh·

Source Council Directive 2003/96/EC (consolidated version of 10 January 2023)

Source TEDB · Taxes in Europe Database (European Commission) · Latvia

Counted on 30 October 2026. Before shipping, open the sheet of the line, which has the year-by-year schedule, the quota, the rule of origin and the calculator. See the 27 countries.

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