Taxes in Europe Database v2
Law "On Excise Tax" (in force from December 9, 1999 till April 30, 2004)
Law "On Excise Duties" (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 basis of assessment is the amount of excisable goods released for consumption in the Republic of Latvia.
Eexemptions for non-alcoholic beverages and coffee:
1. coffee used for the determination of the quality of coffee, as well as following non-alcoholic beverages shall be exempt from the duty:
a) non-alcoholic beverages which are utilised for determination of the quality of non-alcoholic beverages;
b) non-alcoholic beverages produced by a natural person for his or her own consumption, provided that they are not marketed;
c) non-packaged non-alcoholic beverages which are prepared at a public catering undertaking for consumption at such undertaking.
2. non-alcoholic beverages and coffee used for the production of other food commodities (including alcoholic beverages) are exempt from duty.
Duty exemptions and reliefs are foreseen for diplomats and international organisations.
The duty rate for non-alcoholic beverages (per 100 litres) EUR 7.40
The duty rate for coffee (per 100 kilograms) EUR 142.29
15 days after the end of the taxation period (one calendar month).
State Revenue Service.