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LatviaValsts ieņēmumu dienests

2 EUR per-item import handling fee starts 1 November

2 EUR per-item handling fee on commercial consignments from 1 November sits in the VAT base and is non-refundable.

By Taxxa AI OyPublished 27 October 2026

Tax

Industry: Across industries

From 1 November 2026 every commercial third-country consignment cleared in Latvia carries a Union handling feeVID of 2 EUR per item position in the consignmentVID, on top of the import customs duty and VAT. Valsts ieņēmumu dienests customs guidance now folds the fee into the charge tables, the VAT base and the worked examplesVID. Commercial consignments of any value are affectedVID: the 2 EUR line applies both to the fixed-duty bracket up to 150 EUR and to higher-value consignments charged at standard Combined Nomenclature ratesVID VID.

The VAT base now comprises the goods value, the delivery and related costs, the assessed import duty and the handling feeVID. The low-value worked example is recast: two goods worth 7 EUR and 10 EUR with 1 EUR delivery now bear 6 EUR duty (3 EUR per item), 4 EUR handling fee (2 EUR per item)VID and 21 % VAT on 28 EUR, or 5.88 EURVID, for a total of 15.88 EUR on top of goods and deliveryVID. The higher-value example, a 200 EUR coat from the United States with 12 EUR delivery charged at a 12 % duty rate, now bears 25.44 EUR duty, a 2.00 EUR handling feeVID and 21 % VAT on 239.44 EUR, or 50.28 EURVID, for a total of 77.72 EUR.

Where the online shop or marketplace sells under the special IOSS VAT scheme and collects charges at checkout, it collects the duty, the handling fee and the VAT at the moment of purchaseVID; the carrier completing the formalities needs the corresponding data, otherwise the consignee clears the consignment and pays duty, fee and VAT at clearanceVID. Consignees clearing on their own file the simplified import declaration for postal consignments in EDS/EMDAS and pay online with the "Maksāt" button, waiting for the "Preces izlaistas" status; duty and fee go to the Valsts kase account LV32TREL1060000611000 and VAT to LV66TREL1060000513000. Excise goods in a consignment additionally bear excise duty.

Non-commercial gifts sent free of charge between private persons carry no handling fee at any valueVID: up to 45 EUR they keep the exemption from import duty, VAT and the feeVID, and above 45 EUR only import duty at the standard rate and VAT are payableVID. Even gift consignments must be declared regardless of value. A handling fee once charged is not refundedVID: the returns page adds the rule that Savienības apstrādes maksa nav atmaksājamaVID, alongside the existing remission provisions for returned or defective goods.

Legal basis: Eiropas Parlamenta un Padomes 2026. gada 16. septembra Regula (ES) 2026/2108, ar ko izveido Savienības Muitas kodeksu un Eiropas Savienības Muitas dienestu un atceļ Regulu (ES) Nr. 952/2013, and Komisijas 2026. gada 21. septembra Deleģētā regula (ES) 2026/2152, ar ko papildina Regulu (ES) 2026/2108, nosakot Savienības apstrādes maksas summuVID.

Add the 2 EUR per-item handling fee to landed-cost calculations for commercial third-country consignments from 1 November, include it in the VAT base, and treat it as non-refundable.

Sources