What duties and taxes apply when sending product samples to Latvia after Brexit?

When exporting samples from the UK to Latvia post-Brexit, the recipient will incur duty at their end. Latvia, as an EU member state, applies its own applicable taxes and alcohol duty on imported goods, just as the UK would charge duty on spirits imported here. The exact duties depend on the product category and Latvia's current rates. Members suggest obtaining the **Excise Duty EU.pdf** document (41 pages, available online) as a reference for understanding the framework. Key point: this is a cost borne by the recipient in their country, not a workaround—it's standard practice for any alcohol export to the EU. If you're trying to minimise costs for promotional samples, clarify with your Latvian contact upfront that they will be responsible for paying applicable import duty on receipt.