Latvia

Entering Latvia from a country outside the EU (or named special EU territories such as the Canary Islands or Aland Islands, treated as non-EU): goods for personal use or gifts are duty-free per person up to EUR 300 by land and EUR 430 by air or sea; children under 15 are capped at a flat EUR 285 regardless of travel mode. Personal medicines and tobacco, alcohol and fuel within the quantitative limits are excluded from the value calculation. Excise goods are duty-free at most once every 30 days: tobacco — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of smoking tobacco by road/rail/sea and 200 cigarettes, 100 cigarillos, 50 cigars or 250 g by air (combinations allowed up to a 100% total of the individual percentages); alcohol — 1 L above 22% vol. or 2 L up to 22% vol., plus 4 L of still wine and 16 L of beer (same 100% combination rule); no alcohol allowance below age 18, and persons under 20 may not bring tobacco products, tobacco substitutes, herbal smoking products, electronic smoking devices or refill containers. EU sanctions prohibit importing spirit drinks, cigarettes, cigarillos and cigars from Russia and Belarus (naturally fermented wine and beer without artificial flavours or additives excepted) and importing fuel from Russia or Belarus in portable tanks. Goods exceeding the value or quantity allowances, or excise goods imported more often than once per 30 days, must be declared with excise tax, VAT and customs duty paid — travellers carrying goods to be declared must select the "red channel" at the border (the "green channel" only where there is nothing to declare). Entering Latvia by land from Russia or Belarus, a Statement on the Transport of Excise Goods must additionally be completed at the border in defined cases: entering more than once per 30 days, exceeding the duty-free quantities, claiming the standard-fuel-tank relief when planning to return within 30 days in the same vehicle, or upon an official's request.

(1) EU external border: when entering or leaving Latvia at places that are also the external border of the EU, natural persons must declare cash equivalent to or exceeding EUR 10,000 (threshold inclusive; other currencies converted at the ECB reference rate published on the penultimate Wednesday of each month and used for the following month). The obligation binds every person transporting the cash regardless of ownership and is computed per person — cash is not pooled between fellow travellers (official example: a wife carrying EUR 14,000 through Latvia must declare even though splitting the couple's cash would leave each below EUR 10,000). Where the external border is first crossed in another Member State, the declaration is lodged in that first country (official example: Turkey→Latvia with a transfer in Germany — declare in Germany). At border points with a two-channel customs control system, individuals required to declare must cross via the "red channel". For cash below EUR 10,000 the competent authority (SRS; the State Border Guard where no customs control point exists) may require a declaration only where there are indications that the cash is linked to criminal activity — an officer-initiated control power, not a routine threshold. (2) EU internal border checks, including Latvia–Lithuania and Latvia–Estonia: since 1 July 2019 the SRS Tax and Customs Police Board has controlled cash movement there; a written declaration is filled in on a paper form only upon request of an official of that Board and only for cash of EUR 10,000 and more — the law does not provide that every traveller be controlled, and there is no proactive advance filing. Cash covers banknotes and coins, blank cheques, traveller's cheques, promissory notes and money orders, coins with at least 90% gold content and bullion with at least 99.5% gold. Unaccompanied cash sent by post, freight or courier (EUR 10,000 or more, or below that upon customs request) follows a separate cash-disclosure regime and is outside this accompanied-traveller procedure. EU sanctions additionally permit exporting banknotes of EU Member State currencies to Russia and Belarus only in reasonable amounts for personal travel needs.