Using the services of Latvijas Pasts
All international post consignments that are imported or exported from the customs territory from third countries are subject to customs control.
The customs services perform customs control of incoming international consignments and carries out the calculation of the taxes administered by customs authorities – customs duty, value added tax and excise duty if there are excise goods in the consignment (hereinafter – customs payments) on the customs consignment note in accordance with the relevant legal acts.
International parcels and small parcels after the customs control performed in the location of Latvijas Pasts international consignments exchange in Riga are sent to the addressee according to his place of residence to the relevant unit of Latvijas Pasts.
The employee of a relevant post unit in the day of receiving an international consignment to be cleared by customs sends an invitation of Latvijas Pasts to the addressee informing that the consignment is located in the post unit and indicating also the total calculated customs payment amount.
Natural persons, who receive the consignment of Latvijas pasts, are released from processing a customs declaration. After having received the invitation from post, the recipient of consignment goes to the relevant post unit where he performs the customs payment in the post unit on the spot. The customs payment can be performed also in any of the credit institutions. The consignment is given to the addressee in post unit only after all the necessary customs payments are made, presenting the payment document.
Legal persons, after having received an invitation of Latvijas Pasts, shall go to the nearest customs office and process a written customs declaration. According to the calculated customs payments, the legal person performs payment of taxes in credit institution. Only after the relevant customs formalities are completed (processing of customs declaration and performance of customs payment), the employee of Latvijas Pasts issues the consignment to addressee.
Using the services of express mail
The delivery of express mail international consignments in Latvia is ensured by several express delivery and logistics enterprises – Ltd TNT Latvia, Ltd DHL Latvia, Ltd EKL/LS (UPS authorized representative in Latvia), FedEx Express (the branch office of Federal Express Corporation in Latvia) etc.
The clearance of express mail consignments which are received from the countries that are not the member states of the European Union, both to natural and legal persons, takes place according to the general procedure, applying a customs procedure – release for free circulation, calculating customs payments and executing customs declaration.
To deliver the foreign goods placed in express mail warehouse to recipients, firstly, the express mail shall contact the recipient of goods to clarify how the customs formalities will be completed to the received consignment. The recipient of goods has a possibility to address customs authorities himself and, using a verbal or written declaring, complete customs formalities, or authorize a representative, including express mail, customs broker, freight agent or other to complete these formalities. In case if the recipient of goods authorizes a representative for completion of formalities, these persons shall mutually agree upon the necessary documents (passport copy, authorization etc.) for clearance of goods.
If a natural person carries out customs clearance himself, the person shall go to the customs office with accompanying documents of goods to declare the goods for the customs procedure – the release for free circulation.
If the customs payments are calculated to the goods which are declared orally, the customs authority issues a receipt for the goods verbally declared according to the procedure determined by legal acts. The recipient of goods performs customs payments in credit institution.
The customs authorities in customs control points, where the credit institutions are, accept payments in cash only in the cases if the payments for imported goods shall be made out of business hours of credit institution.
The recipient of goods can receive the consignment, that is, the express mail can deliver the consignment only after the customs formalities are completed, including the settlement of customs payments.