Buying from 1688 for a Latvian Business: EORI, 21% VAT and Packaging Responsibility Before the Deposit

Policy checked: 5 October 2026. This guide is for a Latvian small business or reseller preparing to order commercial stock, private-label goods or packaging from 1688. Its purpose is to decide whether a product and supplier are ready for import before a non-refundable deposit is paid.

Commercial purchasing is not simply a larger personal parcel. The business must identify the importer, classify the goods, confirm product compliance, calculate taxes and plan Latvian packaging and extended-producer-responsibility duties.

For personal Taobao or Pinduoduo orders instead of business inventory, read the Latvia guide to 21% VAT, the €3-per-item duty and EDS clearance.

Build an import file before negotiating the final price

Ask the 1688 supplier for information that survives beyond a chat message:

legal supplier name and invoice details;
exact product name, model and function;
materials, composition and intended use;
unit price, quantity and Incoterm;
net and gross weight plus carton dimensions;
battery, liquid, magnet, powder or chemical information;
test reports, declarations and label artwork where relevant;
proposed HS code as a reference, not a final ruling;
brand authorization if the goods bear another party's trademark.

A low unit price cannot repair missing compliance evidence after a container or air shipment reaches the EU border.

EORI and the importer of record

An Economic Operators Registration and Identification number is normally required for customs operations by an EU economic operator. A Latvian business should confirm its EORI status before the first commercial import and ensure that the legal name and registration data match the customs declaration.

The importer of record is not just the address receiving the cartons. The importer may be responsible for classification, value, product safety, documentation, labelling, traceability and cooperation with market-surveillance authorities.

If a supplier or logistics provider proposes a route in which the importer is unclear, stop and identify who is legally declaring the goods and on what terms.

21% VAT and customs value

Latvia's standard VAT rate is 21%. Commercial import VAT is generally calculated from a basis that can include the customs value, customs duty and eligible incidental expenses. The customs value often starts with the transaction value but may require additions such as certain transport, insurance, assists or royalties.

Customs duty depends on the commodity code and origin. The supplier's suggested HS code is useful evidence, but it does not bind Latvian customs. For recurring or high-value imports, consider whether Binding Tariff Information is appropriate; Latvian customs explains that an EU BTI decision is generally valid throughout the EU for three years.

A planning calculation should therefore separate:

product value;
transport and insurance used for customs valuation;
tariff duty according to classification and origin;
import VAT at the applicable rate;
brokerage, handling, storage and inspection costs.

Do not describe a shipment as “tax free” merely because a seller offers DDP. Ask who pays the tax, which entity imports the goods and what customs evidence the Latvian buyer will receive.

Product compliance changes by category

Before placing the order, determine whether the Latvian business is importing a regulated product. Examples include:

electrical and radio equipment: CE-related legislation, technical documentation, EU declaration of conformity, correct plug and Latvian-language safety information may apply;
toys and personal protective equipment: category-specific conformity assessment and traceability requirements;
cosmetics: an EU responsible person, product notification, safety report and compliant ingredient labelling may be required;
food, supplements and animal-origin products: food or veterinary controls and prior notifications may apply;
chemicals: REACH, classification, labelling and safety-data obligations may apply;
batteries and electrical equipment: product rules, transport restrictions and producer-responsibility duties may overlap;
branded goods: authorization and anti-counterfeit checks are separate from customs tax.

Certificates must match the exact model and manufacturer. A generic PDF, laboratory logo or “CE” mark in a product photo does not prove that the shipment is compliant.

Latvia's packaging responsibility is part of the landed cost

Latvia's State Environmental Service states that packaging placed on the Latvian market, including packaging used in e-commerce, falls within packaging-management obligations.

The Latvian guidance distinguishes an annual packaging threshold of 300 kg:

at 300 kg or more per year, the operator has packaging-waste management duties and normally needs an agreement with a producer-responsibility organization or an approved individual management system;
below 300 kg per year, records are still required and Natural Resources Tax may need to be declared and paid, although joining a producer-responsibility system may be optional.

Extended producer responsibility can also apply to electrical and electronic equipment, batteries, textiles and other product streams. The exact obligation depends on the goods and how they are first placed on the Latvian market.

This is why packaging weight, material and sales channel should be collected from the supplier before the deposit. Repacking in China may reduce freight volume, but it does not erase the packaging that the Latvian business places on its market.

A realistic 1688 private-label scenario

Imagine a Riga retailer ordering 500 USB-powered desk lamps in branded retail boxes. The supplier quotes an attractive factory price and says “CE available.” Before paying 30%, the buyer should verify:

whether the report and declaration cover the exact lamp and power input;
whether a radio module or lithium battery changes the requirements;
the EU importer name and address that must appear on the product or packaging;
Latvian-language warnings and instructions;
carton and retail-packaging material weights;
the HS classification and estimated customs duty;
the EORI and customs representative arrangement;
whether electrical-equipment and packaging EPR registrations apply.

Only after these checks should the buyer compare air, rail or sea freight. Freight price is the final logistics choice, not the first compliance decision.

Prohibited, restricted and carrier-controlled goods

Latvian and EU rules may prohibit or restrict weapons, controlled drugs, certain plants and animal products, sanctioned goods, counterfeit products and other sensitive categories. Licences or authority approval can be required even when the supplier is willing to sell.

Carrier acceptance is a separate layer. Batteries, power banks, perfumes, aerosols, chemicals, strong magnets and liquids may require special packing, declarations or approved channels. Never conceal a restricted characteristic to obtain a lower freight quote.

What YDA Express can and cannot do

YDA Express may help communicate purchasing requirements to supported 1688 suppliers, receive goods in China, photograph visible products and cartons, check apparent quantity or variants, consolidate compatible cargo, remove unnecessary transport packaging when suitable, compare available routes and organize shipping documents based on customer and supplier information.

YDA Express cannot act as the Latvian importer merely by forwarding the shipment. It cannot guarantee the supplier's authenticity, product compliance, final HS classification, licence approval, fixed tax bill, customs release, EPR compliance or an unconditional delivery time. Specialist laboratories, Latvian customs, the State Environmental Service and other competent authorities make the relevant decisions.

Deposit-release checklist

Release the deposit only when the file answers these questions:

Who is the legal importer and is its EORI ready?
What is the defensible HS classification and duty assumption?
Is 21% VAT included correctly in the landed-cost model?
Which product rules, permits, test reports and Latvian labels apply?
Are packaging, EEE, batteries or textiles within an EPR stream?
Is packaging material and annual weight recorded for the 300 kg assessment?
Are the goods acceptable to the chosen transport channel?
Can the supplier produce documents for the exact model before balance payment?

Official sources and final check

Tax, customs, product-safety and environmental rules can change. Recheck the official requirements, product category and selected shipping route before paying the balance or dispatching the goods.

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