Latvia already applies excise tax to cars, precious metals and stones, and the tax rates remained unchanged.
Starting next year, however, excise tax will also be levied on coffee and soft drinks containing sweeteners and additives to enhance the aromas. The tax does not apply to juices. The tax rate was established as 0.5 lats ($ 0.86) per kilo for coffee and 0.02 lats per liter for soft drinks.
In the future, the excise tax will also be imposed on motorcycles. For bikes made less than 10 years ago, the rate will be 10 lats for each year starting with the year of production. If a motorcycle is more than 10 years old, the rate will be 20 lats for each year of its service-life.
The excise tax on motorcycles will also include 0.03 lats per each cubic meter of the vehicle's engine capacity.
The law about excise tax is related to the national budget for 2000 and will take effect on the next day following its enactment.