What Private Persons Should Know Crossing the State Border of the Republic of Latvia
Along with Latvia joining the European Union (EU) it is necessary to distinguish between the imported goods that originate from European countries from imported goods that originate from non-European countries. EU customs duty reliefs are defined by Council Regulation 918/83 setting up a Community system of reliefs from custom duty.
EU countries:
Austria; Belgium; Denmark; Finland; France; Germany; Greece; Italy; Ireland; Great Britain; Luxembourg; Netherlands; Portugal; Spain; Sweden;
New EU countries: Czech Republic; Cyprus; Estonia; Hungary; Latvia; Lithuania; Malta; Poland; Slovakia; Slovenia

From EU-countries
When carrying goods across the internal EU borders, customs control is necessary only in cases when customs have information at their disposal about smuggling goods and conventionally prohibited items. It is allowed the carry household items intended for personal use, with some exceptions, defined in the normative acts of the Republic of Latvia.
No additional duty or tax will be charged on goods bought duty and tax paid (e.g. in shops, supermarkets etc.) in another EU country, provided that goods are for your personal use.

Tobacco products:
800 cigarettes,
400 cigarillos (small cigars that weigh not more than 3g),
200 cigars,
1 kg smoking tobacco.

Alcoholic beverages:
110 liters of beer,
90 liters of wine (not more than 60 liters of sparkling wine including) or other brewed beverages,
20 liters of intermediate products,
10 liters of other alcoholic beverages.

Coffee — 10 kg
Non-alcoholic beverages — 110 liters
Fuel - in the regular (built-in) petrol tank of the vehicle, as well as in a portable fuel tank with the volume of not more than 10 liters.

Since there is no customs control on internal EU borders (which is different from border crossing order that was valid until Latvia’s joining the European Union), a certain amount of goods (defined in the normative acts from May 1, 2004) can be imported to Latvia by crossing any border crossing point.

From non-EU countries
Customs duty reliefs are applied on personal belongings of private persons entering Latvia from non-EU countries, provided that these articles are of noncommercial nature.
Articles of noncommercial nature are articles that are, as to their kind and quantity, imported exclusively for personal use of the tourists and members of their families or which are to be given as presents.

Private persons over the age of 17 are allowed to carry the following goods without having to pay customs duty:

Tobacco products:
200 cigarettes,
100 cigarillos (small cigars that weigh not more than 3g),
50 cigars,
250 g smoking tobacco.

Spirits and alcoholic beverages:
1 liter of distilled beverages and spirits with an alcohol content of more than 22% volume, or non-denatured ethyl alcohol with more than 80% volume,
2 liters of distilled beverages and spirits, aperitifs made of wine or spirits, liquor wines, saké or any proportional mixture of these products with a maximum alcohol content of 22% volume,
2 liters of sparkling and still wine,
50 g of perfume and 0,25 liters of Eau de toilette,
medical products necessary for tourist’s trip (a quantity not exceeding 3 month-long course of medical treatment, providing the according documents, i.e. copies of prescriptions).

Fuel - in the regular (built-in) petrol tank of the vehicle, as well as in a portable fuel tank with the volume of not more than 10 liters. Other articles should not exceed value of 175 Euros.
In case of goods exceeding the limit of the article import or customs duty reliefs, customs allowance must be paid.
Weight of food products, that are part of the personal belongings of tourist, intended for personal usage, must not be more than 10 kg.

Declaration of Goods
When going through customs control it is the duty of every person to declare the goods. If goods don’t exceed the limits of the article import or customs duty reliefs, oral declaration is acceptable.
Physical persons arriving in the Republic of Latvia Declaration can cross the border by going through “green” or “red” lanes.
Choosing the Green Lane indicates that you are only carrying items free of customs and excise duty and that you are not carrying items requiring any special import permission.
When passing through the Red Lane, you are indicating that you are carrying goods subject to declaration.

If the person is travelling by ferry, and there is the vehicle onboard, which belongs to the tourist, the owner/user of the ferry prior to arrival can provide every driver of the vehicle with red and green labels that indicate declaration of goods. Label should be put on the windshield of the vehicle.
If the person is traveling by train, the luggage can be inspected by the customs authorities on the State border. Inspection of the luggage belonging to the physical person is carried out by the customs authority that is located close to your destination point (station). There can be rare exceptions when the inspection will be carried out in the border-station.

Your luggage will be detained if you have violated normative acts of the customs or have attempted violation. It is the duty of the person to fill out the customs declaration – Single Administrative Document (SAD) on:
1) goods, during the process of transferring which there are violations in goods transfer and customs duty relief , defined by the legislative acts;
2) goods imported for reselling, regardless of their quantity and value;
3) raw materials, goods for further processing and other articles, which are imported by the pieceworkers, regardless of their quantity and value;
4) goods that have to be sent as a separate luggage;
5) firearms, explosives and ammunition, drugs and psychotropic substances, nuclear materials and other goods that are prohibited, until special permits have been issued by the relevant authorities (please indicate number of the permit, applicant and expiry date).

•    For exporting game, furs and hunting trophies, permits can be obtained at the State Forests Office. Tel: +371 67226600, Fax: +371 67820377, E-mail: vmd@vmd.gov.lv, www.vmd.gov.lv
•    For objects valued as cultural heritage items, art etc. permits can be obtained from the protection inspectorate of the state's cultural monuments.  Tel: +371 67229272, Fax: +371 67228808, E-mail: vkpai@latnet.lv, www.mantojums.lv
•    For exporting documents or copies from the state archive, permits can be obtained at the state archive head office: Tel: +371 67212539, Fax: +371 67213994, +371 67225564, E-mail: direkcija@arhivi.gov.lv, www.arhivi.lv
•    For transporting pets across borders, an international animal passport or veterinary certificate is required. These can be obtained at the respective country's authorised veterinary office. The Food and Veterinary Service, Peldu iela 30, Tel.:+ 371 67095230; Fax: +371 67322727; E-mail: pvd@pvd.gov.lv
•    For transporting guns, ammunition, explosives or munitions of any kind, permits can be obtained from the State Police’s licensing and permits department. Phone: + 371 67075258, E-mail: lasn@vp.gov.lv