1. Customs Requirements & Port Regulations

• The regulation of foreign trade in Latvia is mostly based on GATT principles and is effected in accordance with Customs Laws and respective legislation of the Republic of Latvia.
   
• Import is subject to customs tax in accordance with tariff, which are stipulated in the Law of Customs Tax. The buyer pays VAT (currently 21%), as well as Excise Tax and other specific taxes, if required. There might be import quotas for some kinds of goods. 
   
• There are no Customs Tax for goods in export from Latvia with exception of the following goods:
  • Non-fabricated timber
  • Scrap and waste of ferrous and non-ferrous metals
  • Antiquities.

Export cargoes are not subject to VAT.

• Transit cargoes via Latvia are not subject to customs and other taxes. Excise cargoes, namely, alcohol and pre-fabricated tobacco are being transported under customs convoy, the costs of which presently amount to USD120. Transports under customs control (transit within Latvia) are subject to mandatory insurance.
   
• Riga Port Authority shall administer the Port of Riga as a subject of public and civil law in compliance with the procedures defined by Law on Ports, Port By-Law and other legal acts of the Republic of Latvia.
   
• Monitoring of waterborne traffic within the port's limits and approaches thereto, as well as functions of state control and supervision over safety of navigation shall be performed by the services subordinate to the Harbour Master. The following dues shall be fixed at the Port of Riga:
   
  • Harbour dues - tonnage due, canal due, small tonnage duty, sanitary due, anchorage due.
     
  • Navigational dues - light due, pilotage due. Vessels must effect payments of the dues and the services prior to departure from the port. All vessels navigating within the port shall be subjected to compulsory pilotage. Maximally permissible size of vessels; LOA 225m, beam 35m, draught 10.06m, airdraught 52m.

2. Road Limitations

In accordance with the road traffic regulations of the Republic of Latvia the cargo transport is limited by height (max. 4 metres), by weight (40 tons for roads of the first category and 30 tons for the local category roads). Special permits have to be obtained for out-of-gauge and dangerous cargoes.