Entering Latvia from a country, which is not a member state of the European Union, e.g., USA, Russia, or other, as well as from certain EU territories (Aland Islands; Normandy Islands; within the Federal Republic of Germany - Helgoland Island, territory of Büsingen; within the Italian Republic - Livigno, Kampjoni d’Italia and Italian territorial waters of Lugano Lake; within the Kingdom of Spain - Ceuta, Melilla, and Canary Islands; within the French Republic - French Republic overseas departments), you can import in personal luggage the following without paying taxes:

Goods for Personal Use, Own Consumption or Gifts, if their total value per person does not exceed:

• LVL 210 - travelling by land;
• LVL 300 - travelling by air or sea transport;
• total value of imported goods for personal use cannot exceed LVL 200 for children below 15 years of age regardless of travel type.

Calculating the total value of imported goods, the folloving is not taken into consideration:

• the value of personal luggage, which is imported temporarily or is reimported;
• the value of medicine for personal use of the traveller;
• tobacco products, alcoholic beverages and fuel, which are imported in personal luggage and do not exceed defined quantitative restrictions.

Personal luggage is considered to be new, unused goods, which are intended for traveller’s personal or family use or as gifts, if the line of goods and amount is not indicative of their import for commercial purposes. Personal luggage does not include traveller’s own clothing, perfumery and partly used items.