Customs Clearance at Riga Airport (RIX) and the Port of Riga

Step-by-step process, document checklist, a worked import tax example with 21% VAT and indicative broker fees for Riga Airport, plus sea containers in the Port of Riga, T1 transit, excise goods and the 2026 VID changes.

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Unicore Overseas is a licensed customs broker in Riga that clears import cargo at Riga Airport (RIX) and in the Port of Riga, lodging the import declaration in the VID (Latvian State Revenue Service) EDS system on your behalf. For air cargo the declaration goes with the Air Waybill (AWB), commercial invoice, packing list and your EORI number. When the documents are in order, customs typically releases the cargo the same working day — often within 2–4 hours. Unicore clears a routine air shipment within hours, while also covering cargo handling at the airport terminal and final delivery to your door.

This guide covers commercial cargo and courier shipments arriving by air freight at Riga Airport from outside the EU — China, the USA, the UK, Turkey and other third countries — as well as sea containers in the Port of Riga, T1 transit and excise goods.

2026 customs changes in Latvia

Each item checked against VID or the European Commission on 5 October 2026.

  • 1 January 2026: At VID's Riga Airport and Riga Freeport customs control points, goods carried by truck or rail are now cleared and checked from 08:00 to 20:00 every day. At night only urgent cases are handled, such as cargo that must make a ship or flight, perishable food or live animals. Air cargo and ship cargo are still cleared 24 hours a day, and companies with authorised consignor or consignee status are not affected unless a check is needed. Source: VID, 22 December 2025 (in Latvian)
  • 1 January 2026: The CBAM definitive period began. Iron and steel, aluminium, cement, fertilisers, hydrogen and electricity may be imported into the EU only by an authorised CBAM declarant. Importers of less than 50 tonnes of CBAM goods a year are exempt (except for electricity and hydrogen), but every import declaration for CBAM goods must carry a TARIC CBAM measure code. Source: VID, updated 16 September 2026 (in Latvian)
  • 1 January and 1 March 2026: New excise duty rates. Tobacco products, petroleum products, e-liquids and natural gas changed on 1 January; alcoholic beverages on 1 March. Traders holding stock of tobacco products and fuel had to take an inventory and pay the excise difference. Source: VID, 23 December 2025 (in Latvian)
  • 1 July 2026: The customs duty exemption for consignments worth up to €150 ended (Council Regulation (EU) 2026/382). E-commerce goods in such consignments now pay a flat €3 customs duty per item, where an item means goods with the same tariff classification, description and origin. It applies whether or not the seller uses IOSS and runs until 1 July 2028. Source: VID, updated 11 June 2026; European Commission, 8 June 2026
  • 1 July 2026: Council Regulation (EU) 2026/1463 updated the EU list of tariff suspensions. More chemicals, industrial intermediates and battery components can now be imported at a reduced or 0% duty rate, while products no longer in short supply in the EU went back to the normal rate. Check the TARIC code before relying on last year's rate. Source: VID, 30 June 2026 (in Latvian)
  • 1 November 2026 (coming): An EU handling fee (Union handling fee) will be charged per item on consignments from outside the EU; VID's page gives the amount. Source: VID, updated 11 June 2026

Step-by-step clearance process at RIX

  1. Cargo arrives at RIX. The aircraft lands and the cargo is unloaded into the cargo handler's terminal (licensed terminal operators handle freight at Riga Airport).
  2. Arrival notice. The carrier or handler sends an arrival notice to the consignee or their broker, quoting the AWB number and storage location.
  3. Temporary storage. The cargo sits in temporary storage under customs supervision. The first days are usually free; daily storage fees apply after that.
  4. Import declaration in VID EDS. The broker (or you) lodges the import declaration electronically in the VID EDS system: HS code, customs value, country of origin, duty/VAT calculation.
  5. Duty/VAT payment or deferment. Duty and VAT are paid immediately or deferred — via a deferred payment authorisation or postponed VAT accounting for VAT-registered importers.
  6. Customs release. The VID system grants release (or routes the shipment to a documentary or physical inspection). Standard declarations without inspection are released within hours.
  7. Pickup or delivery. Once released, the cargo can be collected from the terminal — by you, or via broker-arranged delivery to your warehouse anywhere in Latvia.

Documents checklist

DocumentWhen neededNotes
Air Waybill (AWB)Always, for air cargoContract of carriage; the number is needed for tracking and release
Bill of lading (B/L)Always, for sea cargoThe shipping line releases the container against it; replaces the AWB for sea cargo
Commercial invoiceAlwaysReal transaction value, currency, Incoterms, seller and buyer details
Packing listAlwaysPiece count, weight, dimensions — must match the AWB or bill of lading
EORI numberAlways for businessesFree registration with VID; the declaration cannot be filed without it
Certificate of originIf a preferential duty rate appliesE.g. Form A, EUR.1 or statement on origin — can cut duty to 0%
CE / conformity documentsElectronics, toys, machineryMarket surveillance requirement for the EU market
Phytosanitary / veterinary certificatesPlant and animal productsBorder control inspection before release

No EORI number yet? See our guide on what an EORI number is and how to get one in Latvia — registration is free and usually takes 1–2 working days.

Import tax explained: how it is calculated

When importing goods to Latvia by air you pay two taxes: customs duty (the rate depends on the TARIC code of the goods — many goods are 0%, typical range 0–17%) and import VAT of 21%. Both are calculated on the customs value: goods price + freight + insurance to the EU border. VAT is applied to the amount that already includes the customs duty.

Worked example: €1,000 goods value air shipment

LineDuty 0% (e.g. books, many machines)Duty 4.7% (e.g. some plastic articles)
Goods value€1,000.00€1,000.00
Air freight€200.00€200.00
Insurance€0.00€0.00
Customs value€1,200.00€1,200.00
Customs duty (TARIC rate)0% → €0.004.7% → €56.40
VAT 21% on (customs value + duty)21% × €1,200.00 = €252.0021% × €1,256.40 = €264.84
Total taxes due€252.00€321.24
  • Below €150 intrinsic goods value normal duty rates don't apply, but since 1 July 2026 e-commerce parcels pay a flat €3 EU customs duty per tariff line — and import VAT of 21% applies from €0 (since July 2021; under the IOSS scheme the seller collects VAT at checkout).
  • Gifts between private individuals are exempt from duty and VAT up to €45.
  • VAT-registered Latvian businesses normally reclaim import VAT through their VAT return — the real cost to the business is only the customs duty.

For the full calculation methodology with more examples, see our guide on how to calculate customs duties and VAT for an international shipment.

Costs of customs clearance

⚠️ Indicative 2026 prices — the exact fee depends on shipment complexity, number of lines and terminal tariffs. Always request a live quote.

ServiceIndicative price (2026)
Simple import declaration (1–3 HS codes)€35–€80
Extra HS code lines≈ €5–€10 per line
Temporary storage at the terminal (after free days)Per terminal tariff, per day/kg
Customs inspection attendanceTime-based, per hour

Customs duty and VAT come on top of these amounts and go to the state — the broker only calculates and administers them. For a standard single-HS-code shipment, total broker charges rarely exceed €80.

How long does clearance take?

With complete documents, a standard import declaration at Riga Airport is released the same working day — often within 2–4 hours of lodging in EDS. The most common causes of delay are:

  • Missing EORI number — the business has not registered before the cargo arrives (registration takes 1–2 working days).
  • Vague goods description on the invoice (e.g. “samples” or “parts”) — customs requests clarification to determine the HS code.
  • Valuation questions — if the price looks implausibly low, customs may ask for proof of payment or set the value from its own data.
  • Licence-controlled goods — food, plant/animal products, medical devices and dual-use items require extra permits and inspections.

Customs clearance in the Port of Riga (sea freight)

Unicore also clears sea containers that arrive in the Port of Riga. The rules are the same as for air cargo, but the bill of lading takes the place of the AWB and the container waits at a sea terminal instead of the airport. VID's Riga Freeport customs control point clears ship cargo 24 hours a day.

  1. Before loading. The shipping line files the entry summary declaration (ENS) for EU safety and security. Once the container has sailed, send Unicore the bill of lading, commercial invoice and packing list.
  2. Declaration before arrival. The import declaration can be lodged before the vessel arrives (Union Customs Code, Article 171), so customs can release the container soon after discharge.
  3. Discharge and temporary storage. The container is unloaded at the terminal and stays in temporary storage under customs supervision until it is released.
  4. Checks. Customs may ask for more documents, or scan or open the container at the terminal. Food, plant and animal products also go through border control by the Food and Veterinary Service (PVD).
  5. Release and collection. After customs release, and once the shipping line's freight and local charges are paid, the line releases the container. Unicore books the truck and returns the empty container within the line's free time, so demurrage and detention charges don't build up.

Duty and VAT are worked out exactly as in the air example above: for sea cargo the customs value includes the ocean freight and insurance up to the EU border. In the 12 months to 5 October 2026 Unicore handled 153 sea import shipments into Latvia: 287 full containers and 15 LCL consignments.

Terminals, feeder routes, transit times and free time are covered in our Port of Riga container import guide.

T1 transit: when the goods are cleared somewhere else

Not every shipment that lands in Riga should be cleared in Riga. Under T1 (external Union transit), non-EU goods travel from Riga Airport or the Port of Riga to another customs office with duty and VAT suspended, and are cleared there or leave the EU. Unicore arranges T1 when a container or air shipment goes on to a buyer in another EU country, to a customs warehouse, or out of the EU again.

  • The holder of the procedure lodges a guarantee covering the duty and VAT that would be due if the goods were released for free circulation in the EU.
  • The T1 declaration is lodged electronically in NCTS; in Latvia that is the EMDAS transit control system, reached through VID's EDS. VID's standard time for the service is 20 to 90 minutes when the conditions are met.
  • Customs may seal the truck or container. The goods must reach the customs office of destination within the time limit set at departure, by the prescribed route if there is one, with the seals intact.
  • Duty, VAT and import licence requirements are suspended until the procedure ends, but import bans and restrictions still apply.
  • Since 1 January 2026, VID's Riga Airport and Riga Freeport control points handle goods moved by truck or rail from 08:00 to 20:00. Holders of authorised consignor status are not affected unless a check is needed.

If the buyer is in Latvia, clearing in Riga is usually simpler. If the buyer is in another EU country, T1 to that country lets the buyer clear the goods and pay import VAT there.

Source: VID, Transit (in Latvian; updated 14 September 2026)

Excise goods: wine, spirits, tobacco and fuel

Alcohol, tobacco products and energy products are excise goods. On import they are cleared like other goods, with customs duty and VAT, and the excise duty falls due when they are released for consumption in Latvia. Delivering them straight into an excise warehouse (tax warehouse) keeps the excise suspended until the stock leaves the warehouse.

  • The receiving business needs an excise status from VID, for example as an authorised warehousekeeper or a registered consignee.
  • From the port or airport to the excise warehouse the goods move under duty suspension with an electronic administrative document (e-AD) in EMCS. The e-AD must be accepted, with its ARC number, before the goods leave.
  • The import declaration refers to that e-AD. Since 2 June 2025 VID checks the import declaration against EMCS automatically, so the two must match.
  • Excise rates for tobacco and fuel changed on 1 January 2026 and for alcoholic beverages on 1 March 2026 (see the 2026 box above).

Unicore brings container loads of wine and spirits from Chile, South Africa, Mexico and Uruguay into Riga and either clears them into excise warehouses or sends them on under T1. Licences, VI-1 documents and excise rates are covered in our guide to importing wine and spirits into Latvia.

Sources: VID, movements under duty suspension in EMCS (in Latvian; updated 19 August 2026); VID, 2 June 2025 (in Latvian)

Private individuals vs businesses

Private individuals can clear personal parcels (purchases, gifts, and personal belongings when moving) without an EORI number, using a simplified declaration in EDS or a broker. When relocating, used personal effects can be imported tax-free if the change-of-residence conditions are met. Businesses must have an EORI number for any commercial import declaration — without it the cargo cannot be released. Regular importers should consider postponed VAT accounting and a deferred payment authorisation to improve cash flow.

Importing from China? See also our detailed guide on customs documents and import formalities from China.

How Unicore helps

Unicore Overseas is a licensed customs broker and freight forwarder in Riga with 20+ years of experience. We lodge import declarations in the VID EDS system for air cargo at Riga Airport and sea containers in the Port of Riga, classify HS codes, calculate the taxes and clear a standard air shipment the same day. We also arrange T1 transit and clear wine and spirits into excise warehouses. Because we also provide air cargo handling at the RIX terminal, the whole chain — from arrival notice to delivery at your door — stays in one pair of hands. Unicore is an A-rated company in VID's taxpayer rating. We prepare a quote within 30 minutes.

Frequently asked questions

Who can clear my cargo through customs at Riga Airport or the Port of Riga?

Unicore Overseas, a licensed customs broker in Riga, can act as your customs representative: send the AWB or bill of lading, the commercial invoice, the packing list and your EORI number, and Unicore lodges the import declaration with VID, calculates duty and VAT and arranges delivery. Any importer may also lodge its own declaration in the VID EDS system, but most businesses use a broker because one wrong HS code can mean overpaid duty or a held shipment.

How long does customs clearance take at Riga Airport?

If the documents are complete and correct, customs clearance at Riga Airport (RIX) is usually completed the same working day — often within 2–4 hours of the declaration being lodged in the VID EDS system. Delays happen when the EORI number is missing, the goods description is vague, customs questions the declared value, or the goods require licences or certificates.

How much import tax do I pay when importing goods by air to Latvia?

You pay customs duty (0–17% depending on the TARIC code, many goods are 0%) plus Latvian import VAT of 21%. Both are calculated on the customs value = goods price + freight + insurance. Example: €1,000 goods with €200 freight at a 4.7% duty rate pays €56.40 duty and €264.84 VAT — €321.24 in total. VAT-registered businesses can usually reclaim the VAT.

Can I clear customs at Riga Airport myself?

Yes — any person or company can lodge their own import declaration in the VID EDS system, and an EORI number is required for businesses. In practice most importers use a licensed customs broker: the EDS interface, HS code classification and valuation rules take time to learn, and a single classification error can mean overpaid duty or a customs query that holds the cargo for days. A broker like Unicore typically clears a routine air shipment within hours for €35–€80.

What documents do I need for customs clearance at Riga Airport?

The core set is: the Air Waybill (AWB), a commercial invoice showing the real transaction value, a packing list, and your EORI number (mandatory for businesses). Depending on the goods you may also need a certificate of origin (for preferential duty rates), CE/conformity documentation, or phytosanitary/veterinary certificates for plant and animal products.

How does customs clearance work for a sea container in the Port of Riga?

Unicore clears sea containers in the Port of Riga under the same VID rules as air cargo, with the bill of lading in place of the AWB. The import declaration can be lodged before the vessel arrives, the container waits in temporary storage at the terminal until customs releases it, and the shipping line then lets it go once its own charges are paid. VID clears ship cargo at the Riga Freeport customs control point 24 hours a day.

What is T1 transit and when is it used in Riga?

Unicore uses T1 transit when non-EU goods arrive at Riga Airport or the Port of Riga but should be cleared somewhere else: in another EU country, at a customs warehouse, or not at all because they leave the EU again. Under T1, duty and VAT stay suspended during the journey; the holder of the procedure lodges a guarantee, the declaration goes through NCTS, and the goods must reach the destination customs office on time with the seals intact.

What changed in Latvian customs in 2026?

Unicore tracks the VID changes that affect importers in 2026. Since 1 January, VID's Riga Airport and Riga Freeport control points handle goods moved by truck or rail from 08:00 to 20:00 except in urgent cases (air and sea cargo is still cleared 24 hours a day), and importers of more than 50 tonnes of CBAM goods a year, or of any electricity or hydrogen, must be authorised CBAM declarants. Excise rates changed on 1 January (tobacco, fuel, e-liquids, natural gas) and on 1 March (alcohol). Since 1 July, e-commerce parcels up to €150 pay a flat €3 customs duty per item, and an EU handling fee per item starts on 1 November.

Do I pay tax if the shipment is worth less than €150?

Yes. Normal duty rates don't apply below €150 intrinsic goods value, but since 1 July 2026 every e-commerce parcel in that band pays a flat €3 EU customs duty per tariff line (five T-shirts = €3; a T-shirt and a watch = €6), whether or not the seller uses IOSS. Latvian import VAT of 21% applies from €0 — the old €22 VAT exemption was abolished in July 2021. Under the IOSS scheme the seller collects VAT at checkout, so it isn't charged again on arrival. Gifts between private individuals are exempt from both duty and VAT up to €45.

Reviewed by: Unicore Overseas — IATA CASS and IATA DGR certified freight forwarder and licensed customs broker in Riga, with 20+ years of import clearance experience at Riga Airport and the Port of Riga. Member of the Marco Polo Line and Lognet Global networks.

Need customs clearance at Riga Airport or the port?

Send us the AWB or bill of lading number and the invoice — we prepare a quote within 30 minutes and clear standard air cargo the same day.

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