Labelling of alcoholic beverages and tobacco products
All alcoholic beverages and tobacco products shall be labelled with excise duty stamps.
Excise duty stamps are only allowed to be marked in a tax warehouse or customs warehouse. The issuer of excise duty stamps is the State Revenue Service.
Excise duty stamps shall be received by an importer, an approved warehouse keeper in the Republic of Latvia, a person who brings in the Republic of Latvia or receives from another Member State excisable goods stamped with excise duty stamps, which are already delivered for consumption, a registered consignee and a temporarily registered consignee.
As of 1 July 2021, labelling of heated tobacco, liquid to be used in electronic cigarettes, ingredients for preparation of liquid to be used in electronic cigarettes and tobacco substitute products will be commenced with excise duty stamps.
It is permitted not to label with excise duty stamps:
- alcoholic beverages that have been filled into a packaging with a volume of up to 100 millilitres (including);
- fermented beverages with the absolute alcohol content of up to 6 per cent by volume (from 01.03.2017);
- alcoholic beverages and tobacco products, which are sold in duty-free shops in accordance with the laws and regulations in the field of customs;
- tobacco leaves;
- liquid to be used in electronic cigarettes;
- alcoholic beverages and tobacco products that are imported by a natural person in his or her own personal luggage or which a natural person brings in to the Republic of Latvia or receives for personal consumption from another Member State (in accordance with certain conditions);
- non-alcoholic beverages and coffee.
Labelling (marking) of oil products
Oil products subject to a reduced rate of excise duty (e.g., used as fuel) or exempt from excise duty are labelled (marked):
- in the Republic of Latvia - only in tax warehouses;
- in foreign states (including Member States) - for importation into the Republic of Latvia.
Labelling (marking) mainly concerns diesel fuel, kerosene, its substitute products and components.
Diesel fuel used for the production of agricultural products, the processing of agricultural land and the treatment of forest or marshland cultivated with cranberries or blueberries and for the treatment of land under fish ponds shall be labelled (marked).
The labelled (marked) oil products are permitted to be:
- delivered or transferred to persons who have the right to receive them;
- delivered to another tax warehouse in the Republic of Latvia or in another Member State;
- exported from the Republic of Latvia to another Member State;
- exported from the Republic of Latvia to a foreign state other than a Member State;
- purchased by producers of agricultural products for use in tractor machinery and self-propelled agricultural machinery, as well as for own-account transport of the agricultural products produced or grown by the producer of agricultural products and the raw materials necessary for their cultivation in the Republic of Latvia.
It is permitted not to mark oil products supplied to ships and aircraft on international routes.