Customs broker in Latvia - import, export and transit formalities
When goods move between the European Union and third countries, they must be declared in accordance with customs regulations, which require accurate documentation, proper classification, and correct calculation of duties and taxes.
A customs broker helps companies and individuals ensure correct customs clearance for import, export and transit shipments.
A customs broker handles the preparation and submission of customs documentation, calculates applicable duties and taxes, and represents the client before customs authorities to ensure that shipments comply with legal requirements
By managing these formalities, a customs broker helps ensure smooth cargo flow, regulatory compliance and more efficient logistics operations in international trade.
Customs broker services are particularly valuable for companies that regularly engage in international cargo shipping and freight forwarding, because these procedures can quickly become complex and time-consuming, making accurate and timely customs clearance critical to avoiding delays and additional costs.
What does a customs broker do and what are their responsibilities?
A customs broker supports the client, whether a company or an individual, by preparing organised documentation for customs authorities and ensuring that goods are processed in accordance with customs regulations.
To ensure a correct and timely customs clearance, a customs broker performs several essential functions:
A customs broker carries out several vital functions to ensure a proper and timely customs clearance process:
Preparation and submission of customs declarations
Preparation of import, export and transit declarations and ensuring compliance with customs regulations.
Goods classification (HS code)
Determining the correct classification of goods according to the Harmonised System (HS code), which affects the applicable customs duty rate and regulatory requirements.
Calculation of customs duties
Calculation of import duties, VAT, excise duties and other applicable taxes.
Consultation on customs procedures
Providing guidance on customs regulations, required documentation and possible customs exemptions, such as preferential trade agreements or duty-free zones.
Representation before customs authorities
Communication with customs authorities, submission of additional documentation and handling issues related to customs clearance, including inspections, disputes or additional checks.
Transit procedures
Preparation and submission of transit declarations to ensure cargo movement between countries or customs warehouses in accordance with international regulations (e.g., TIR).
Coordination of customs warehouses
A customs broker coordinates cargo storage in a customs warehouse, allowing customs goods to be stored without immediate duty payments.
When is a customs broker needed?
Customs procedures are not always simple, especially when specific regulations or tax conditions apply.
In such cases, a customs broker helps ensure proper documentation and compliance with all requirements.
- In case of complex or regulated goods
If goods are subject to special regulations (for example, food products, pharmaceuticals, chemicals or technical equipment requiring certificates). - For large or regular shipments
If a company regularly imports or exports goods and requires consistent and properly organised documentation. - When dealing with international regulations
If it is necessary to navigate customs rules and trade preferences across different countries. - To save time and resources
To reduce the risk of delays, avoid documentation errors and ensure the timely release of goods.
Customs broker: service availability
We offer customs broker services in Latvia and, in collaboration with our partners, also extend our services to various European and third countries worldwide. This includes the United Kingdom, Switzerland, Norway, Turkey, Cyprus, Albania, Serbia, Ukraine, Poland, the United States, China, and Georgia.
Advantages of working with a customs broker
A customs broker plays a vital role by preparing essential documents and ensuring a smooth, legally compliant customs clearance process.
Their expertise not only reduces risks and optimises costs but also streamlines international cargo movement.
Clients benefit from clear explanations and reliable support for any questions, making the entire experience efficient and worry-free.
It’s all about empowering your global trade journey!
- Time efficiency
A customs broker ensures accurate and timely preparation of declarations, reducing delays and speeding up cargo release. - Reduced risk of errors
Correct document preparation and tax calculations help avoid penalties, additional inspections and customs delays. - Knowledge of regulations
A customs broker understands current customs and international trade regulations, including updates in legal requirements and trade preferences.
- Cost optimisation
Helps apply appropriate duty rates and use international trade agreements when applicable. - Individual approach
Solutions are tailored to the specific cargo, route and client needs to ensure efficient customs clearance.
Customs broker services
The company provides the following customs broker services for companies and individuals:
- Preparation of export declarations
- Preparation of import declarations
- Transit declarations
- Customs guarantees
- Preparation of T2L and T2LF declarations
- Customs reporting
- Packaging weight and material statements
- Preparation of packing lists
- Customs warehouse services
Documents required for customs clearance
To complete import, export or transit procedures the following documents are usually required:
Commercial invoice or packing list
For commercial shipments, a purchase or sales invoice is required.
For personal items, a detailed packing list with item descriptions and values is necessary.
Power of attorney for the customs broker
A document allowing the customs broker to represent the consignee or shipper and handle customs procedures.
Transport document
Depending on the transport type, it may be:
- CMR (road transport)
- Air Waybill (air cargo shipping)
- Bill of Lading (sea freight)
- SMGS (rail transport)
- Courier or postal documentation
Additional documents may be necessary based on the type of goods, their origin, wooden packaging, transport method, or delivery conditions. Customs procedures are conducted electronically through the EDS system, allowing remote handling of documentation.
Import, export and transit procedures
A customs broker is responsible for organising the import, export, and transit procedures in accordance with the relevant customs regulations and compliance requirements.
Each process necessitates specific documentation and adheres to distinct conditions.
EXPORT
An export declaration is necessary when shipping goods to third countries.
Goods can only leave the country after customs authorities have approved the export declaration.
Export declarations are required for shipments sent to countries outside the European Union, including Norway, Liechtenstein, Iceland, Switzerland, the United Kingdom, the United States, Albania, Georgia, and other third countries.
During the export process, three main documents are typically needed:
- the commercial invoice
- the packing list
- transport document.
Additionally, a power of attorney for the customs broker is required.
Depending on the destination country and the type of goods, there may also be additional requirements, such as export licenses or sanctions compliance checks.
IMPORT
Importing involves bringing goods into the European Union (EU) from non-EU countries, including Norway, Liechtenstein, Iceland, Switzerland, the United Kingdom, and other non-EU countries.
During the import process, the customs broker prepares the import declaration and calculates the applicable duties and taxes.
The documentation required for customs clearance typically includes:
- commercial invoice
- a packing list
- a transport document
- a power of attorney for the customs broker.
Depending on the imported goods, additional licenses, compliance certificates, or veterinary documents may be needed. For vehicles, heavy machinery, and some goods, an origin certificate (EUR1) may also be necessary.
If the seller cannot provide this certificate, or there are uncertainties regarding the required documentation, our customs broker can assist with the preparation and ensure compliance with all import procedures.
TRANSIT
Transit procedures apply when goods that have not yet cleared customs are moved between countries or transferred between customs warehouses without completing customs clearance at the current location.
In these situations, the customs broker prepares a transit declaration and ensures that the cargo is transported in accordance with international customs regulations, such as the TIR procedure.
During transit, several essential documents are required, including the commercial invoice, packing list, transport document, and a power of attorney for the customs broker.
Depending on the route and the nature of the cargo, additional guarantees or documentation may also be necessary.
If there are questions regarding transit procedures or the applicable customs regime, our customs broker can help determine the most suitable solution and ensure that all documentation is prepared correctly.
Commercial cargo customs clearance
Commercial cargo customs clearance applies to goods imported or exported by companies to or from countries outside the European Union.
To ensure the accurate export or import of commercial cargo, it is essential to submit a customs declaration and comply with all applicable customs regulations.
Adherence to these guidelines will facilitate a smooth process and minimise potential issues. The most common charges applied during customs clearance are import duties and VAT (Value Added Tax).
When importing commercial cargo, one of the most common questions concerns how to calculate the applicable taxes and duties.
The most common customs charges include:
- A specific type of goods (HS code classification)
- An exporting country
- An availability of origin certificates
In addition to import duties, value-added tax (VAT) is also applied.
In certain cases, excise duties or anti-dumping measures may apply.
If you would like to estimate potential import costs yourself, you can also use our customs duty calculator.
Import duty
The amount of import duty may vary depending on the type of goods.
Most import duty rates range from 0% to 7%, although higher rates may apply, for example:
- 10% (passenger vehicles)
- 12% (clothing)
- 17% (footwear)
A customs broker ensures the correct calculation of duties and taxes, prepares the necessary declarations and manages all required customs formalities so that commercial cargo is processed efficiently and without unnecessary delays.
Personal belongings customs clearance
Customs clearance for personal belongings is for individuals relocating to Latvia or permanently moving to a non-European Union country.
If a person enters Latvia from a third country and wishes to import personal belongings, a customs procedure must be completed.
In certain cases, and if specific conditions are met, personal belongings may be cleared without paying customs duties.
To apply for a tax exemption based on a residence permit, the following documents are usually required:
- a list of belongings with an estimated value (Packing List)
- a transport document
- a property ownership document or rental agreement
- an employment contract (if applicable)
When can personal belongings be cleared without customs duties?
When relocating to Latvia permanently, personal belongings may be cleared without customs duties within the first 12 months after relocation, in accordance with applicable regulations.
When moving from Latvia to a non-European Union country, it is essential to comply with the destination country’s import requirements and customs regulations.
A customs broker helps prepare the required documentation and ensures that the customs clearance of personal belongings is completed correctly and without unnecessary complications.
Customs broker costs
The cost of customs broker services depends on the specific situation and the type of customs procedure required.
The price may be influenced by several factors, including:
- the type of declaration (import, export or transit)
- the volume and complexity of the cargo
- required licences or certificates
- preparation of additional documentation
- the urgency of the procedure
Before providing the service, the customs broker evaluates the specific case and provides an individual cost estimate.
Need a customs broker?
Whether you are planning to import or export commercial cargo or need assistance with customs clearance for personal belongings, our customs broker will help you choose the most suitable solution and prepare all necessary documentation.
Our team ensures that all customs paperwork is completed correctly and promptly.
This helps your shipment clear customs smoothly and on time, without unnecessary hold-ups.