During your travels within the European Union you should bear in mind that regulations have established transportation and import restrictions for certain types of goods.
Upon import of excise goods, which a person has acquired in free circulation in another EU member state for his/her consumption and for which all the taxes have been paid in the respective member state, the following allowances apply:
On tobacco products:
- 800 cigarettes;
- 400 cigarillos (cigars with less than 3 grams weight each);
- 200 cigars;
- 1 kilogram of smoking tobacco.
On alcoholic beverages:
- 110 litres of beer;
- 90 litres of wine (of which, a maximum of 60 litres of sparkling wine) or other fermented beverages;
- 20 litres of intermediate products (medium strong beverages);
- 10 litres of other alcoholic beverages (strong beverages).
On coffee – 10 kilograms.
On non-alcoholic beverages – 110 litres.
On fuel – quantity located within the standard fuel tank of a vehicle or a motorbike, as well as in a movable fuel tank with a capacity not exceeding 10 litres.
On liquid used in the electronic cigarette - the liquid with the total nicotine concentration 800 mg or not more than 800 ml of the liquid.
- EU territories with other restrictions in force on goods transported within personal luggage
EU territories as defined in regulations, to which other restrictions apply regarding excise goods transportation in personal luggage:
- 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.
(!) When travelling to or from the aforementioned territories, excise goods movement restrictions are applied as if travelling outside of the EU.
- What should you do if you want to import a greater amount of excise goods for personal use?
If larger quantities of goods than the aforementioned are imported into the European Union, the goods should be declared upon border crossing and excise duty should be paid at the internal SRS office for quantities exceeding the quota.
If you are importing goods into Latvia within the permissible allowances, and taxes have already been paid in other EU member state, you do not have to pay them again. Payment of taxes or duties is confirmed by purchase receipts, vouchers, etc. Import of defined quantities of aforementioned goods without tax payments can be made only for personal use – personal consumption or gifts.
If you are under 18 years old, you are not permitted to have a tobacco or alcoholic beverage allowance.
- What fine can be imposed for breaking the restrictions?
Pursuant to Section 23, Paragraph seven of the Law On Excise Duties, a natural person or a legal person bringing in or receiving excisable goods from another EU Member State in the Republic of Latvia, which have already been released into free circulation in another Member State, shall pay the calculated excise duty into the State budget not later than within the next five working days after bringing in or receipt of the excisable goods in the Republic of Latvia, or prior to the dispatch of the relevant excisable goods from another Member State, except the case referred to in Section 21, Paragraph three of this Law (i.e., when a natural person brings in goods for his or her own consumption). Pursuant to Paragraph five of Cabinet Regulation No. 227 of 1 April 2004 Procedures by which Excisable Goods Imported by Natural Persons for Their Own Consumption into the Republic of Latvia from Other Member States of the European Union shall be Exempt from Excise Duty, for excisable goods that are not exempt from excise duty, in accordance with Paragraph four of the Regulations, i.e., if excisable goods are brought in for commercial purposes or if documents or other signs indicate that such goods are intended for commercial activities, the excise duty shall be paid by the possessor of the relevant goods, in accordance with the Law On Excise Duties.
Pursuant to Section 1693 of Latvian Administrative Violations Code, for violation of the regulations regarding the acquisition, marketing, storage or transfer (transport) of goods to which excise duty is applied (including the goods to which duty exemptions or reliefs are applied), as well as for other violations of regulations regarding the turnover of these goods, a fine shall be imposed on natural persons in an amount from EUR 70 up to EUR 700, but for legal persons from EUR 70 up to EUR 7 100, with confiscation of the goods and vehicles used for their transfer (transport) or without confiscation.
- Which legislative acts establish restrictions for movable goods?
Cabinet of Ministers Regulations No 227 of 1 April 2004: Procedures by which Excisable Goods Imported by Natural Persons for Their Own Consumption into the Republic of Latvia from Other Member States of the European Union shall be Exempt from Excise Duty.