OBS_VALUE: From the 1st of July 2021, the EU abolishes the VAT de minimis regime for goods valued under 22€. The Value Added Tax Law, in its amendment adopted on the 15 October 2020 which entered into force on 1 July 2021, abolished Art 53.5 stating that the importation of goods for commercial purposes shall not be taxable if their total value does not exceed EUR22.  See the relevant communication by the State Revenue Service at https://www.vid.gov.lv/lv/izmainas-no-2021gada-1julija