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LatviaValsts ieņēmumu dienests

Late-payment interest on import duty rises to 4.65% as ECB rate climbs

The ECB refinancing rate now shown is 2.65% and late-payment interest on import duty is 4.65% per year. Recalculate any overdue import-duty accrual at the new rate.

By Taxxa AI OyPublished 2 October 2026

Tax

VID's tax-payment guidance now shows a higher cost of late import-duty payment: the European Central Bank rate for its refinancing operations stands at 2.65 per cent per year, up from 2.40 per centVID VID, and the resulting late-payment interest rate for import duty stands at 4.65 per cent per year, up from 4.40 per centVID. The two figures moved together because the late-payment rate is defined as the ECB refinancing rate plus two percentage pointsVID.

The mechanism is set by Article 114 of Regulation (EU) No 952/2013 establishing the Union Customs Code.VID On top of the import-duty amount, late-payment interest is charged for the period from the last day of the deadline until the day of payment, at a rate equal to the interest rate published in the C series of the Official Journal of the European Union that the ECB applied to its refinancing operations on the first day of the month in which the relevant date fell, increased by two percentage points.VID For a euro-area Member State that arithmetic now yields 2.65 plus 2, hence 4.65 per cent per year.VID

The change matters only for overdue import duty, not for duties paid on time. An importer who pays the assessed import duty by its deadline owes no late-payment interest at all; the 4.65 per cent rate bites only on the days between the missed deadline and actual payment. Because the rate floats with the ECB refinancing rate, the figure on the page will move again whenever the ECB rate changes — the page is a snapshot of the current rate, and the operative rule is the ECB-plus-two formula.

Importers with deferred-payment arrangements should note the interaction with their 30-day deferral: the “Galvojuma izmantojums” section of the EDS “Muitas klientu darījumi” service tracks deferred-payment invoices aggregating duty amounts whose payment is postponed up to 30 days, and interest runs only if those deferred deadlines are then missed. Advance and security deposits held on the importer's VID account balance are applied to cover customs payments.

Anyone with outstanding import-duty debt should recalculate the accrual at 4.65 per cent per year from the last day of the deadline. Legal basis: Article 114 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs CodeVID, applied through the ECB refinancing-operation rate (currently 2.65 per cent per year).

Recalculate any overdue import-duty accrual at 4.65% per year from the last day of the deadline, and check that deferred-payment deadlines have not been missed.

Sources

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