According to the customs legislation of the Republic of Latvia, goods in commercial shipments from non-European Union countries are subject to customs declaration. As of July 1, 2026, a fixed customs duty of EUR 3 applies to shipments valued up to EUR 150 for each distinct declared line item, and VAT is also payable. For goods valued over EUR 150, the customs duty rate established for the corresponding EU Combined Nomenclature code applies, along with VAT. Separate rules and exemptions apply to non-commercial gifts between private individuals.