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Latvia·Valsts ieņēmumu dienests

VID publishes distinct lead times for customs permits and payment status

Processing ranges differ by authorisation. Transit simplifications can take 100–150 days, while inward and outward processing guidance gives 15–30 days.

By Taxxa AI Oy · Published 27 August 2026

Tax

VID's customs-permit guidance gives service times that vary substantially by authorisationVID. For authorised-consignee status under Union transit and for TIR operations, it states 100–150 days after submission of the applicationVID. The same range is given for Union-transit authorised-consignor status and authorisation to use special sealsVID.

Authorisation to establish a regular shipping service also has a stated range of 100–150 daysVID. The newly described TIR consignor authorisation has the same service rangeVID. That TIR figure concerns obtaining the authorisation; the transit rules separately provide for a check of whether an application and its required documents can be accepted.

For customs warehousing, VID states that the authorisation can be obtained within 30–60 days after the application is submittedVID. For inward processing, outward processing, end-use and temporary admission, it gives 15–30 days after submissionVIDVID. These are the service descriptions for the respective permits, rather than a common timetable applying to every customs application.

The payment-deferment authorisation has a different starting condition. VID describes a range from three days, after the comprehensive-guarantee authorisation has been obtained, to 30 days after receipt of the applicationVID. An operator planning to use deferment therefore needs to account for the guarantee authorisation as well as the payment-deferment application.

Separately, VID's customs-payment guidance states that advance-payer status can be obtained from two working days to 30 days after receipt of the applicationVID. The operator applies to the Customs Board through EDS correspondence and supplies an email address for information about use of the money deposited for customs payments.

Advance payments are deposited before the goods are placed under release for free circulation. VID describes advance payments and deferred payments as arrangements that remove the need to present a payment-confirmation document at the time of customs formalities and allow payment into one account without dividing the amount by tax type.

The relevant framework includes the Union Customs Code, Cabinet Regulation No. 431 for transit and Cabinet Regulation No. 86 for customs guarantees and advance payments; VID's service descriptions provide the individual processing ranges.

Plan for the processing range of the specific customs authorisation and any prerequisite guarantee.

Sources

  1. Muitas atļauju veidi un izmantošana
  2. Muitas procedūras – tranzīts – piemērošanas noteikumi
  3. Nodokļu maksāšana
  4. Muitas maksājumu parāda galvojumu un avansa iemaksu administrēšanas noteikumi

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