Missions are exempt from customs duties on goods, including motor vehicles and alcoholic beverages, imported from the countries outside the European Union, for official use.
Diplomatic agents and career consular officers are exempt from customs duties on:
- household articles and luggage, as well as the luggage of members of their families forming part of his household;
- other goods, including motor vehicles and alcoholic beverages, imported for their own use, or for the personal use of members of their families forming part of his household.
Members of the administrative and technical staff of missions and their families’ members may import their personal removal goods exempt from customs duties in connection with their first assignment to Latvia, provided they are not Latvian nationals or permanently resident in Latvia. Such effects should arrive not later than four months after their arrival in Latvia.
International Organization, Representations of International Organizations and their personnel who are not Latvian citizens or permanent residents in Latvia may import and export goods for the official use of the representation and their personal use exempt from import and export taxes in concordance with bilateral treaties concluded between Latvia and the relevant international organization.
A consulate headed by an honorary consul enjoys exemption from customs duties only on the following articles, provided that they are for the official use of the consulate: coats-of-arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles supplied by or at the instance insistence of the sending state.
The purpose of the privileges mentioned above is obviously not to benefit individuals but to ensure the efficient performance of the functions of missions and consular posts.
Duty-free imports shall therefore not exceed the quantities necessary for the direct use by the missions, consular posts or the persons concerned.
The State Protocol wishes to remind that the members of the service staff, locally employed staff, honorary consuls (except the cases mentioned in sub-section 184.108.40.206) and foreign government agencies, such as tourist offices, cultural institutes and trade representations and their staff, do not enjoy exemption from customs duties under the Vienna Conventions or under Latvian law.
Goods that are exempt from customs duties are also exempt from value added tax and excise duty.