General Standards
The Standardization, Accreditation and Metrology Centre (SAMC) is a limited liability company under the supervision of the Ministry of Economics of the Republic of Latvia, which acts as the national standards body of Latvia. The main aim of this organization is to protect the country’s market without any negative impact on the international trade relations. http://www.samc.lv/en/about-samc.html
Latvian standards-setting is a process based on consensus initiated by industry or mandated by the European Commission and carried out by independent standards bodies, acting at the national, European or international level. There is strong encouragement for non-governmental organizations, such as environmental and consumer groups, to actively participate in Latvian standardization.
Many standards in Latvia are adopted from international standards bodies such as the International Standards Organization (ISO). The drafting of specific Latvian standards is handled by three European standards organizations:
- CENELEC, European Committee for Electrotechnical Standardization http://www.cenelec.eu/
- ETSI, European Telecommunications Standards Institute http://www.etsi.org/
- CEN, European Committee for Standardization, handling all other standards http://www.cen.eu/cen/pages/default.aspx
CUSTOMS REQUIREMENTS
Customs duty is applied to goods imported from or exported to third countries. Upon the release of goods for free circulation in the EU customs area, Common External Tariffs are applied, meaning that the same duty is applied for import into any EU Member State. The amount of import duty applied depends on the classification and origin of the goods and is stipulated in EU legislation. VAT and other taxes, if applicable, are applied to imported goods only in the country where the goods are released for consumption.
The origin of goods may be preferential or non-preferential. Goods of preferential origin can apply for lowered or zero customs duty. The EU has concluded agreements granting preferential treatment to goods traded with the countries of the European Economic Area, Mediterranean and African countries, the western Balkans and others.
Importers of goods can acquire EU tariff quotas permitting importers to import certain amount of goods in certain periods of time for lowered or zero customs duty. Importers can obtain tariff quotas applicable to specific goods or specific goods from a specific country.
The transit of goods through Latvia is not subject to import and export duties or Value Added Tax (VAT).
The applicable import rates vary depending on the origin and the type of goods imported. Since Latvia is a member of the WTO and the EU, rating practices required by these organizations have been adopted.
There are no import or export tariffs for the movement of goods between Latvia and other EU countries.
The Customs Law provides for customs duty exemptions, and foreign investors commonly exempt the temporary import of goods.
Besides customs duties, imports are subject to VAT and may also be subject to excise tax and tax on natural resources.
REQUIRED DOCUMENTATION
In order to import or export different kinds of products, every importer/exporter has to prepare a number of documents which are required by the Customs Department. These documents include:
Commercial Invoice
Two copies of the freight invoices in Latvian and/or English are required. No specific form is required, but all invoices must contain the names of the exporter and consignee, number and types of packages, marks and numbers on the packages, net and gross weights, CIF value, terms of sale, and a thorough description of the merchandise. Note that the importer will usually need a signed duplicate invoice to speed the release of the imported goods from customs. This should be sent via air courier and arrive in Latvia prior to the arrival of the merchandise.
Certificate of Origin
Every importer or exporter has to prove the origin of the products buy preparing a Certificate of Origin. Two certified copies are required.
Packing List
A packing list is not legally required, but such lists are usually considered essential in accelerating the time required for customs clearance.
Bill of Lading (Air Waybill)
There are no regulations specifying content of a bill of lading. Importers should include clear marks of identification and the name and address of the consignee of the goods. Shipping marks on the goods must correspond exactly to numbers on bills of lading/invoices.
Pro-forma Invoice
Persons wishing to import goods are required to attach six copies of this invoice to the application for an import license and/or the intent to import. A pro-forma invoice may also be required when presenting an application to Latvian authorities to ship bonded goods through the country.
RESTRICTED ITEMS
Some articles are limited to certain quantities or require special authorization/ payments of duties and taxes to clear customs in Latvia. These items include:
- Firearms require a permit from Latvian Police Department;
- New items and foodstuffs are dutiable;
- Alcohol - anything over two liters of wine and two liters of spirits is dutiable;
- Tobacco - anything over 200 cigarettes, 100 cigarillos, 50 cigars or 250 grams of loose tobacco is dutiable;
- Perfumes are dutiable;
- Pieces of art older than 50 years must hold permission from Latvian authorities;
- List must be provided for books, records, and compact discs stating the title and name of author for each item - items will be viewed by the Ministry of Information before being imported in the country;
- Electronic and electrical items are dutiable;
- Antiques are dutiable;
- Portable phones must be approved by the Ministry of P.T.T.;
- Medicines require a permit from the Ministry of Health.
IMPORT PROCEDURES
Since its accession to the European Union on May, 1st of 2004, Latvia has adopted the EU Common External Tariff. Consequently, trade with Latvia is totally free from Customs duties for industrial and agricultural products , provided that the country of origin of the goods is one of the other 24 EU Member States. Only VAT must be paid in the country where the product is consumed.
When goods from inside the community are brought into Latvia, the exporter must obligatorily fill in a Declaration of Exchange of Goods (DEB) or an Intrastat Declaration at the end of the month. The Customs declaration (SAD) remains in force for trade between Latvia and third countries. When the country of origin of the goods exported to Latvia is not part of the European Union, Customs duties are in accordance with the Common Customs Tariff (CCT) for all the countries in the Union.
The TARIC code (composed of 10 figures) defines the Customs duty rate and the community regulations applicable to products whose origin is in a country outside Europe.
As part of the "SAFE" standards advocated by the World Customs Organization (WCO), the European Union has set up a new system of import controls, the Import Control System (ICS), which aims to secure the flow of goods at the time of their entry into the customs territory of the EU. This control system, part of the Community Program eCustomer, has been in effect since January 1, 2011. Since then, operators are required to pass an Entry Summary Declaration (ENS) to the customs of the country of entry, prior to the introduction of goods into the customs territory of the European Union.
LABELING REQUIREMENTS
The following information must be present on the label:
- Product type (Trademarks, brand names or fanciful names may not substitute the generic/product name, but may be used in addition to the product name);
- List of ingredients preceded by the word “Ingredients” (must show all ingredients (including additives) in descending order of weight as recorded at the time of their use in the manufacture and designated by their specific name. In the case of those products that may contain ingredients liable to cause allergies or intolerances, a clear indication should be given on the label by the word “contains” followed by the name of the ingredient. However, this indication will not be necessary provided the specific name is included in the list of ingredients);
- Net quantity in metric units (liter, centiliter, milliliter);
- Date of minimum durability – not required for wine and beverages containing more than 10% alcohol by volume;
- Special conditions for keeping or use (if applicable);
- Name or business name and address of the manufacturer, packager or importer established in the European Union;
- Country of origin or provenance;
- Alcohol content for beverages containing more than 1.2% by volume;
- Lot identification with the marking preceded by the letter "L".
For more information access Directive/2000/13/EC.
CONTACTS
Standardization, Accreditation and Metrology Centre, Ltd. (SAMC)
Standardization Bureau Latvian Standard (LVS)
157, Kr. Valdemara Street
Riga, Latvia LV-1013
Tel: +371 67379340
Fax: +371 67371324
E-mail: lvs@lvs.lv
Web: http://www.samc.lv/en/lvs-en.html
Standardization, Accreditation and Metrology Centre, Ltd. (SAMC)
Latvian National Accreditation Bureau (LATAK)
157, Kr. Valdemara Street
Riga, Latvia LV-1013
Tel: +371 67373051
Fax: +371 67362990,
E-mail: latak@latak.lv