Labeling of Excisable Goods

 Publicēts: 12.08.2016. 11.28


In the Republic of Latvia the following excisable goods shall be labeled with an excise duty stamp:

In the Republic of Latvia the following excisable goods shall not be labeled with an excise duty stamp:

It is permitted to label goods with excise duty stamps:

Excise duty stamps are issued by the State Revenue Service and upon the submission of security for the amount of the duty are received by the following parties:

Excise duty stamps upon the submission of certification of the duty payment are received by the following parties:

Upon receipt of excise duty stamps the excise duty payer shall not cover the expenses concerning the manufacturing of excise duty stamps.

According to regulations No. 320 of the Cabinet of Ministers of April 7, 2009 ”Procedures for Labeling of Alcoholic Beverages and Tobacco Products with Excise Duty Stamps” tax payers who have received the excise duty stamps shall submit till the 15th day of each month via SRS Electronic Declaration System a report on the circulation of excise duty stamps in the previous month. The first report shall be submitted for the month when the tax payer has received the excise duty stamps.