Taxes in Europe Database v2
Law "On Excise Tax" (in force from January 1, 1991 till December 8, 1999)
Law "On Excise Tax" (in force from December 9, 1999 till April 30, 2004)
Law "On Excise Tax for Tobacco Products" (in force from January 1, 1999 till April 30, 2004)
Law "On Excise Tax" (in force since May 1, 2004).
Territory of Latvia.
An importer, an approved warehousekeeper, a registered consignor, a registered consignee, a temporarily registered consignee or a distance seller, a person that brings into the Republic of Latvia or receives from another Member State excisable goods which have already been released into free circulation in another Member State and other persons in accordance with Law On Excise Duties.
The following tobacco products shall be taxable:
1) cigars and cigarillos;
3) smoking tobacco:
a) fine-cut tobacco intended for the rolling of cigarettes; and
b) other smoking tobacco
The basis of assessment is the amount of excisable goods released for consumption in the Republic of Latvia.
Exemption from the duty for denatured tobacco products, tobacco products which are destroyed and tobacco products used for the determination of the quality of tobacco products.
Duty exemptions and reliefs are foreseen for diplomats and international organisations.
The calculated tax on cigarettes shall not be less than 52 lats for 1,000 cigarettes.
15 days after the end of the taxation period (one calendar month)
State Revenue Service.