Publicēts: 25.10.2021.
Atjaunināts: 20.05.2025.
  1. Law on Excise Duties
  2. Handling of Alcoholic Beverages Law
  3. Law on the Handling of Tobacco Products, Herbal Products for Smoking, Electronic Smoking Devices and Their Liquids
  4. Cabinet Regulation No. 801 of 18 December 2018, Procedures for Granting the Status of an Independent Small Brewery and Applying the Excise Duty Rate to Beer Produced by Independent Small Breweries
  5. Cabinet Regulation No. 662 of 30 August 2005, Procedures for the Circulation of Excisable Goods
  6. Cabinet Regulation No. 684 of 30 August 2011, Procedures by which Exemption from Excise Duty shall be Applied to Certain Alcoholic Beverages
  7. Cabinet Regulation No. 300 of 30 March 2010, Regulations Regarding Excise Duty Declaration Forms and the Procedures for Completing Them
  8. Cabinet Regulation No. 227 of 1 April 2004, Procedures by which Excisable Goods Imported by Natural Persons for Their Own Consumption into the Republic of Latvia from Other Member States of the European Union shall be Exempt from Excise Duty
  9. Cabinet Regulation No. 194 of 14 April 2015, Procedures for Applying the Reduced Rate of Excise Duty to Labelled (Marked) Diesel Fuel (Gas Oil), which is Used for the Production of Agricultural Products, Processing of Agricultural Land and Processing of Forest or Marsh Land in which Cranberries or Blueberries are Cultivated, as well as for the Treatment of Land under Fish Ponds
  10. Cabinet Regulation No. 72 of 12 February 2019, Regulations Regarding Excise Duty Guarantees
  11. Cabinet Regulation No. 784 of 17 August 2010, Regulations Regarding Determination of the Quantity of Alcoholic Beverages, Accounting of Alcohol and Procedures for Control of the Alcohol Quantity
  12. Cabinet Regulation No. 274 of 23 March 2010, Procedures by which the Quantity of Oil Products in Litres at a Temperature of 15 Degrees Celsius shall be Determined when Calculating excise Duty on Oil Products
  13. Cabinet Regulation No. 908 of 18 December 2012, Procedures for the Application of the Zero Per Cent Value Added Tax Rate to Supply of Goods and Services Provided to Diplomatic and Consular Missions, International Organisations, European Union Institutions and the North Atlantic Treaty Organisation (NATO), and Procedures for the Refund of Excise Duty for Excisable Goods Purchased in the Republic of Latvia and Application of the Exemption from Excise Duty
  14. Cabinet Regulation No. 211 of 3 March 2009, Procedures for the Denaturation of Alcohol and the Circulation of Denaturated Alcohol
  15. Cabinet Regulation No. 199 of 4 April 2017, Regulations Regarding Circulation of Natural Gas and Procedures for Application of Excise Duty
  16. Cabinet Regulation No. 136 of 2 April 2019, Regulations Regarding Combined Warehouses
  17. Cabinet Regulation No. 679 of 28 November 2023, Procedures for Transferring the Excise Duty Paid for Excise Goods to Cover Duty Debts or for Subsequent Duty Payments or Its Refunding
  18. Cabinet Regulation No. 525 of 31 July 2007, Procedures by which a Reduced Rate of Excise Duty or Exemption from Excise Duty shall be Applied to Individual Petroleum Products
  19. Cabinet Regulation No. 484 of 6 July 2021, Procedures for Marking Alcoholic Beverages, Tobacco Products, Liquid to Be Used in Electronic Cigarettes, Ingredients for the Preparation of Liquid to Be Used in Electronic Cigarettes, and Tobacco Substitute Products with Excise Duty Stamps
  20. Cabinet Regulation No. 774 of 30 November 2021, Procedures for Exempting Individual Tobacco Products, Liquid to be Used in Electronic Smoking Devices, Ingredients for the Preparation of Liquid to be Used in Electronic Smoking Devices, and Tobacco Substitute Products from Excise Duty