Customs declaration type is determined based on goods receiving country and trade contracts between respecting goods selling and receiving countries.
IM – declaration for import of goods from third party countries (non-EU countries; e.g. USA, China, Taiwan, India)

EX – declaration for export of goods outside the customs territory of the Union and dispatch of non-Union goods (e.g. re-export from customs warehouse)

EU – declaration for export and import of goods between European Free Trade association countries such as:
Switzerland (CH), Iceland (IS), Norway (NO), Lichtenstein (LI), Turkey (TR), Andora (AD), Sanmarino (SN), Macedonia (MK), Serbia (XS)

CO – declaration for export and import of goods between European Union customs territories :
Aland Islands [FI]
Canary Islands[ES], (Lanzarote, Fuerteventura, Gran Canaria, Tenerife, La Gomera, El Hierro, La Palma);
Atosa Mountain [GR]
French Overseas [FR] (French Guiana, Guadeloupe, Martinique, Reunion, Mayotte);
Normandy Islands [GB] (Channel Islands: Alderney, Jersey, Guernsey, Sark, Herm, Les Minquiers).


Oral declaration of goods is a special type of declaration, which provides that goods which a person moves across the customs frontier may be declared orally, within the limits of the laws governing the movement of goods or customs duty.
export declaration riga
  • non-commercial goods;
  • for commercial goods of a value not exceeding EUR 1 000 and of a net weight not exceeding 1 000 kg;
  • vehicles (including spare parts, accessories and equipment) registered in the EU and intended for re-importation;
  • others related to cross-border agriculture and animal movement.
oral declaration Latvia
  • goods of the common agricultural policy;
  • goods for which tax or other refund applications have been submitted;
  • goods that are a subject to prohibition or restriction;
  • goods that are a subject to a special formality.
noncommercial goods
1. Goods which are sent by one private individual to another and which:
  • are irregular,
  • includes goods exclusively for the personal use of the consignee or his family, which are of no commercial interest, either in nature or quantity, and
  • sent by the sender to the consignee without any consideration
2. Items of travelers' personal luggage which:
  • are moved irregularly and
  • are intended solely for the personal use of the travelers and their families or for their gift;
  • whose type or quantity which may indicate that the goods are being imported or exported for commercial purposes.


The Terms of Delivery, or Incoterms, are those published by the International Chamber of Commerce (ICC), known officially as the International Trade Rules. The first terms were published in 1936 and updated periodically to reflect changing trading practices. Globally, Incoterms removes ambiguities in foreign trade contracts that place the seller and the buyer under the responsibility of delivering the goods. Thus, Incoterms refers only to the seller and the buyer, indicating the place where responsibility passes from seller to buyer.

transportation and delivery terms
EXW - From the factory (place name)
FCA - Franco Carrier (Place of Delivery)
DAP - Shipped to (place name)
DDP - Delivered with Fee (Destination Name)
DAT - Delivered to Terminal (Name of Destination or Port Terminal)
CPT - Paid Transportation to (Destination Name)
CIP - Transportation and Insurance Paid to (Destination Name)

FAS - Franco alongside side (name of port of loading)
FOB - Franco on board (name of port of loading)
CFR - Price and Freight (Port of Destination Name)
CIF - Price, Insurance and Freight (Port of Destination Name)


postal items declaration
When ordering goods by post outside the EU, you may have to pay extra if the transaction value of the goods exceeds the allowed value. The surcharge is calculated on the price of the goods in terms of VAT and import duty. For the purpose of calculating the customs duty, only the value of the consignment itself, as indicated on the accompanying documents of the consignment (invoice or bank payment order), shall be taken into account, not including, for example, transport costs.

  • If the price of the goods does not exceed 22 EUR - no tax is applied.
  • If the price exceeds 22 EUR - VAT is applied.
  • If the price of the goods exceeds 150 EUR - import duty and VAT are applied.
  • Non-commercial shipments are not taxed if they are less than 45 EUR.

*If it is not possible to determine the value of a postal shipment, then the transaction value method is used in about 99% of the cases - it is the most common method - comparing the store prices available online. The goods themselves may comply with the restrictions and prohibitions on imports which require an authorization. As well as goods (food, medicine, medication, nutritional supplements, etc.) weighing more than 1 kg will be examined by the Food Veterinary Service.


A fiscal representative (procedure 4200) is a taxable person who can represent another taxable person from another Member State or a person who is not established in the EU in transactions involving the importation of goods into the European Union. A taxable person from another Member State may appoint a fiscal representative to represent the transactions:

  • release for free circulation with a subsequent supply of goods to a taxable person of another Member State within 30 days
  • release for free circulation of goods with subsequent delivery inland;
  • receipt of goods domestically and for further export
  • purchase of goods within the European Union and further export

*The fiscal representative is responsible for the VAT liability arising from the transactions of the person he represents, as well as for the presentation of documents to public authorities.

fiscal representative Europe
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