Import Customs Declaration - What You Need to Know
What you need to know before importing and clearing goods
Whether you are importing a vehicle from the United States, industrial machinery from China, or raw materials for production, one critical requirement in Latvia is the submission of an import customs declaration.
Without a properly prepared declaration, it is not permissible for goods to be legally imported or released for free circulation.
A properly prepared import customs declaration ensures compliance with Latvian and EU customs regulations and prevents unnecessary delays.
In this article, we explain how the customs import process works, the documents required, and how professional customs broker support can significantly simplify the process.
When Is an Import Customs Declaration Required?
In short, always when goods are imported from outside the European Union.
This applies to:
- commercial cargo shipments,
- smaller consignments delivered via postal or courier services.
Import Customs Declaration for Postal Shipments
Postal shipments must undergo customs clearance if they exceed exemption thresholds or do not qualify for duty-free treatment. In such cases, an electronic import customs declaration is prepared based on the shipping documents, the declared value of the goods, and their country of origin.
Movement of Goods Within the EU
The movement of goods within the European Union is not considered an import and therefore generally does not require customs clearance. However, certain categories of goods may still be subject to additional documentation or specific regulatory requirements.
Export vs Import Customs Declaration: What’s the Difference?
When goods are exported from the European Union to third countries, an export customs declaration is required. This is a separate customs procedure governed by its own rules and documentation requirements and should not be confused with an import customs declaration.
How Does the Import Customs Declaration Process Work?
1. Arrival of Goods in Latvia
Once goods arrive in Latvia via port, airport, or land border, they may be placed in a customs warehouse if the clearance process requires additional time.
2. Preparation of Documents ( Import customs declaration)
To avoid delays, all documentation should be prepared accurately before the goods arrive. This stage is where most issues occur, particularly when importers are unfamiliar with customs requirements.
Depending on the type of goods and country of origin, required documents may include:
- Commercial Invoice – confirming the value and description of goods,
- Packing List – detailing quantities, net and gross weight, packaging, and HS codes,
- Transport Document (Bill of Lading / CMR / Air Waybill) – depending on the mode of transport,
- Import Customs Declaration – submitted electronically via Latvia’s EDS system, with preparation supported by our customs brokers,
- Additional permits or certificates, if required:
- veterinary or sanitary certificates for food products,
- technical certificates,
- licenses or other regulatory approvals.
Incomplete or inaccurate documentation often leads to additional customs checks and delays, which is why this stage is frequently entrusted to an experienced customs broker.
3. HS Code Classification
Each product is assigned an 8-digit HS code that determines applicable duties and documentation requirements. Incorrect classification may result in delays, penalties, or unnecessary costs.
For example, electronic components and fully assembled equipment may appear similar but fall under different HS codes with significantly different duty rates.
4. Submitting import customs declaration
The customs declaration is prepared and submitted electronically via the EMDAS system to the Latvian State Revenue Service Customs Board.
5. Customs Inspection
Customs authorities may:
- review documentation,
- request additional information,
- carry out a physical inspection of the goods.
This is a standard procedure, particularly when questions arise regarding declared value, classification, or origin.
6. Payment of Taxes and Duties
At this stage, applicable import-related charges are assessed, including:
- VAT (21%) in accordance with Latvian legislation,
- customs duties based on HS code and country of origin,
- additional charges, such as excise or environmental taxes (where applicable).
7. Release of Goods
Once all customs formalities have been completed( Import customs declaration) , the goods are released from customs control and forwarded for final delivery.
Goods That May Require Additional Customs Checks
Certain categories of goods are subject to stricter customs control, including:
- pharmaceuticals and medical products,
- chemical substances,
- specific food products,
- licensed or regulated goods.
For these goods, accurate documentation and correct classification are essential to avoid delays, additional inspections, or penalties.
Customs Brokerage & Import Customs Declaration Services
Our customs brokers support both companies and private individuals with:
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import customs declarations,
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HS code classification and tax calculations,
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communication with customs authorities on your behalf,
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customs warehousing solutions,
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door-to-door delivery services,
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clear, practical consultations without unnecessary bureaucracy.
You provide the documents and we handle the rest of the process.
Contact Our Customs Brokers
If you have questions about customs clearance, Import customs declaration or would like professional assistance?
Our experienced customs brokers are ready to help:
Laura Jauce
Transport & Logistics Manager, Customs Broker
📞 +371 264 50 597
📧 assistant@a-es.eu
Laura Šinkeviča
Logistics Specialist, Customs Broker
📞 +371 27 803 623
📧 cargo@a-es.eu
📌 Feel free to contact us – we will help you handle import customs declarations quickly, accurately, and without unnecessary stress.
🚚 Planning your first imports of 2026? Start the year right with A-ES Logistics. Whether it’s a single package or full cargo, we ensure accurate documentation, professional customs clearance, and timely delivery – including your import customs declaration.
Focus on your business goals, and we’ll handle the logistics — quickly, safely, and without the stress.
