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Latvia·Valsts ieņēmumu dienests

TIR consignor authorisation allows departure from an approved location

VID sets out how to apply for TIR consignor status. Applicants must meet compliance, financial and guarantee-association conditions before authorisation.

By Taxxa AI Oy · Published 1 August 2026

Tax

A Latvian TIR consignor authorisation allows the TIR procedure to begin without presenting the goods, vehicle and TIR carnet at the customs office of departure.VID VID's customs-permit guidance now explains the application route for this authorisationVID, which can cover Union and non-Union goods leaving the EU customs territory.

The application can be submitted through the Electronic Declaration System, EDS, using the form for information addressed to the VID Customs Board. VID also describes submission by post or as an electronic document. The decision is communicated through EDS unless the applicant specifies another method for receiving that document.

Applicants must be registered in LatviaLikumi and satisfy the conditions in the transit rulesVID. These include the specified customs and tax compliance requirements, checks concerning relevant criminal offences, a favourable assessment from the guarantee association and the rules on outstanding public debts. The debt condition recognises qualifying extensions or instalment arrangements that the applicant observes, as well as the specified suspensions of enforcement.

The financial test uses the previous annual accounts.Likumi The current ratio, calculated as current assets divided by current liabilitiesLikumi, must be at least 1Likumi. The financial-stability ratio, calculated as total liabilities divided by the balance-sheet totalLikumi, must not exceed 0.5Likumi. These are conditions for obtaining the authorisation, alongside the other requirements.

The application identifies the operator, EORI number, contact details and the location where the TIR procedure will begin. It also describes the goods-recording arrangements unless the applicant has the specified authorised-consignor or AEO status. A site plan is required unless the location is already used under another VID authorisation. The resulting permit identifies the approved location and its supervising customs office.

The rules give VID one month after receipt of the application and required documentsLikumi to check whether the application can be accepted.Likumi Acceptance is followed by assessment of the guarantee association's opinion and a decision to grant or refuse the permit. Applicants should distinguish that acceptance check from the final authorisation decision.

The legal basis is Cabinet Regulation No. 431, particularly paragraphs 60–67 and 71–74.

Check TIR eligibility and prepare the application with the proposed departure location.

Sources

  1. Muitas atļauju veidi un izmantošana
  2. Muitas procedūras – tranzīts – piemērošanas noteikumi

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