Customs Law

Original Language Title: Muitas likums

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Read the untranslated law here: https://www.vestnesis.lv/op/2016/119.1


The Saeima has adopted and the President promulgated the following laws: customs law article 1. The terms used in the law, the law is applied in the following terms: 1) security: the European Parliament and of the Council of 9 October 2013 Regulation (EU) no 952/2013, establishing the EU customs code (hereinafter Regulation No 952/2013) Article 92, paragraph 1, "a" referred to in a cash deposit; 2) Republic of Latvia — the whole of the customs territory of the territory of the Republic of Latvia, consisting of land, territorial and internal waters and airspace, as well as artificial islands and structures; 3) Customs — Regulation No 952/13 Article 5, paragraph 2 of the law on customs matters (hereinafter referred to as the laws and regulations in the field of customs) and the national laws of designated activities and measures that are implemented through the application of customs policy; 4 customs duties — Regulation) No. 938/13 paragraph 20 of article 5 in the import duty and 21 in the export tax (hereinafter referred to as the customs duty) and related payments, as well as the value added tax and excise duty applicable to goods imported to the customs territory of the Republic of Latvia; 5) customs charges, duty and duty, value added tax and excise duty debt; 6) customs duty late — Regulation No 952/2013 article 114 in interest on arrears; 7 customs border-Latvia) of the border of the customs territory of the Republic; 8) customs clearance — measures which the law prescribed by the person and the Office, the application of the goods customs procedure, re-exportation or temporary storage; 9) State revenue service inspection-check that the tax administration in accordance with the law "About taxes and duties". 2. article. The purpose of the law the purpose of the law is to determine the jurisdiction of the Republic of Latvia in customs matters insofar as there are no customs cases directly applicable European Union legislation. 3. article. The customs authority, the customs code and customs officers (1) the provisions of Regulation No 952/13 paragraph 1 of article 5 for the purposes of customs administration in the Republic of Latvia State revenue service. (2) the customs authority is the State Revenue Department, which comply with the laws and customs of this law, the law "on the State revenue service," and other laws of the tasks of the customs policy. (3) If other national regulatory authority in accordance with the laws of the execution of a task in the customs field, the national regulatory authority, in carrying out this task, is also being considered. (4) the Customs authorities for identification purposes in the customs information system is used in the code, the Customs authorities determined by the State revenue service and consists of four characters that identifies the particular customs of the Republic of Latvia. The international movement of the Customs Office code for the eight-digit form according to the following principle: 1) the first two characters are the country code of the Republic of Latvia "EN"; 2) the next two characters are two zeros; 3) the last four characters represent the Republic of Latvia. (5) the address of the Customs Office, working time and the Customs authorities of the State revenue service code will be published on its website. (6) the customs officer is an officer of the Customs Office, which acts as the customs legislation, this law and the law "on the State revenue service" tasks of customs policy. (7) the customs officer has this law, the law "on the State revenue service," the laws and customs in the laws and other rights. 4. article. The Customs authorities of the customs authority emblem badge consists of two intersecting diagonal yellow, Mercury's wand, which is the small national coat of arms. Emblem used on the customs officer's uniform. 5. article. Customs management (1) the State revenue service administered by the customs laws and regulations of the customs legislation, this law, the law "on taxes and fees" and other laws and regulations. (2) the State revenue service develops and the public on its website informative materials in customs matters that are necessary for the clearance of goods and which includes all the activities of the Customs authorities in the application of customs procedures and related information, as well as provide timely updating of this information. 6. article. Cabinet's competence in customs matters, the Cabinet of Ministers shall determine: 1) the merchant registration and identification number (EOU) and temporary number allocation and data editing procedures, as well as a number of structures; 2 extra fill-in boxes) Customs Declaration; 3) natural gas and electricity to declaration procedures; 4) order in which determines the extent of the loss in not supervising fasētaj goods; 5) and identification of goods accounting procedures in the customs warehouse; 6) certain conditions relating to the customs procedure — — the application of transit and procedure, as well as the order in which the transit declaration is declared invalid; 7) European Union procedure of tariff quotas and the order in which they are administered in the State revenue service; 8) procedures for applying customs duties and quotas, as well as the order in which rejects the other Member States of the European Union submitted applications for the abolition of customs duties and quotas; 9) European Union excise duty of the common customs tariff (TARIC) national and additional application procedures; 10) order in which the Office provides the Council of 20 December 2002, Regulation (EC) No 2368/2002 implementing the Kimberley Process certification scheme for the international trade in rough diamonds requirements; 11) export Customs procedure — — the application of agricultural products qualifying for export refunds; 12) order in which a person whose activities fall within the free zone of goods storage, working, processing, sale or purchase, of goods carried in inventory; 13) procedure ārpussavienīb goods, which are not subject to excise duty move by road between Freeport of Riga, Liepaja special economic zone or a free port of Ventspils is one of the customs control points; 14) the order in which you log on the re-export of goods and shall submit the statement of re-export and must appear in the notification messages; 15) procedures of the institutions and bodies imported goods exempted from import duties; 16) destruction; 17) procedures for submitting a waiver to the Exchequer, indicated in the application and then add; 18) customs clearance procedures, supplying ships (including naval) and aircraft with supplies, spare parts and equipment. 7. article. The determination of the amount of customs duty is the amount of duty payable shall be determined in euros and cents (two decimal places), without applying Regulation No 952/13 paragraph 3 of article 101. 8. article. Exemption from notification of the customs debt in the State revenue service in accordance with the Commission's 28 July 2015 delegated Regulation No 2015/3117, complementary to the European Parliament and Council Regulation (EC) no 952/2013 as regards the detailed rules relating to some of the Union's Customs Code provisions (hereinafter Regulation No 2015/3117) article 88, paragraph 1 and 2 shall not notify the customs debt incurred where payment of the customs debt, the amount for the same items contained in the Declaration is less than 10 euro. 9. article. Customs duty calculation for late payment and collection (1) late payment of customs duty is calculated and collected in accordance with Regulation No 952/2013. (2) If, after the release of the State revenue service check is calculated customs tax late, the payment period shall be determined pursuant to the law "on tax and duty," said the 30-day payment period. (3) the customs duty rate of late, which is defined in the relevant period pursuant to Regulation No 952/2013 article 114, paragraph 1 of the State revenue service published on its website. (4) If a taxpayer used its right to clarify the customs declaration in accordance with the law "About taxes and duties" of the article, and the pay of 33.2 in addition calculated the amount of customs duties, customs duty is calculated up to late Regulation No 952/2013 article 114 (1), the date of payment. 10. article. Credit balance adjustment payment of customs duty regulations no 952/2013 article 109, paragraph 1 of the credit balance of payment of customs duties, the State revenue service, allowing the shifting balances of contributions that are not used to cover the calculated customs payments administrēto, future taxes, levies or compulsory payments without a time limit. 11. article. When the State Revenue Service decides to prevent the debtor suffered irreparable damage (1) of Regulation (EC) no 952/2013 article 45 paragraph 2 in the case referred to in the State revenue service suspended enforcement of the decision, if there is someone from the fifth paragraph of this article the said conditions and is received by one of the following submissions: 1) the application for the State Revenue Service decision, suspension for a period up to six months; 2) application for the State revenue service challenging the decision taken on the application, the pre-trial hearing. (2) Regulation No 952/2013 article 45 (3) in the case referred to in the State revenue service suspended enforcement of the decision without asking submit a guarantee if there is someone from the fifth paragraph of this article the said conditions and is received by one of the following submissions: 1) the application for the State Revenue Service decision, suspension for a period up to six months; 2) application for the State revenue service challenging the decision taken on the application, the pre-trial hearing. (3) Regulation No 952/2013 article 112 (1) in the case referred to in the State revenue service distributes time-for a period of up to five years, the State revenue service checks result in payment of customs duty calculated in accordance to the law "on taxes and duties" of the procedures laid down for the payment of extension and the period of application of Regulation (EC) no 952/2013 article 112, paragraph 3 does not require the debtor to pay to submit guarantees and Regulation No 952/2013 article 112 paragraph 2 interest set out in If the implementation of any of the fifth part of this article the said conditions. (4) Regulation (EC) no 952/2013 article 114 (3) in the case referred to in the State revenue service does not require the debtor to pay late payment of customs duty if the implementation of any of the fifth part of this article the said conditions. (5) the debtor documentary argues that: 1 it does not have enough working capital) in order to comply with the State revenue service adopted the requirements provided for in the decision; 2 of the State revenue service) the decision taken by the execution debtor may lead to insolvency. (6) for the application of the first, second, third, or fourth, the debtor not later than three working days before the expiry of the term of payment of the State revenue service submitted a reasoned application and the documentary justification. The documentary justification shall include the debtor in balance sheet and income statement for the first date of the month, preparing them according to the relevant annual reporting regulatory laws. 12. article. Non-preferential certificates of origin of goods (1) non-preferential certificates of origin issued by the Latvian Chamber of trade and industry, and other statutory authorities. (2) the cabinet shall determine the of non-preferential origin certificate issuing and verification of certificates issued. (3) Cabinet of Ministers the criteria for determining the country in which the products were wholly obtained or which has been their last substantial transformation. 13. article. Submission of documents to the Customs Office (1) of Regulation (EC) no 952/13 Article 6, paragraph 1 and the information document (hereinafter document) submission, and the signing of the State revenue service takes place in the electronic declaration system. (2) electronically submitting and signing the documents, the State revenue service's electronic declaration system of the electronic means of identification of the person shall be considered a person's handwritten signature. (3) the electronic document is deemed to have submitted a signed, at the time, and the following document have legal force, even if it does not contain the property "signature". (4) the export and the transit declaration may be completed in English, if the declared export, transit or customs office of destination of another or of a Member State of the European Union countries on common transit customs authority. (5) the customs declaration may be made out in English or in Russian, where this is provided for in international agreements. (6) the customs declaration may be made out in English by applying the centralised customs clearance. (7) the cabinet shall determine the order in which the State revenue service electronic declaration system identifies the persons who submit documents electronically. 14. article. (1) the customs control, customs control throughout the customs territory of the Republic of Latvia to the customs officer. (2) the cabinet shall determine: 1) the order in which the road border crossing point established customs officer or official of the State border guard controls a separate excise duty that the person moves the personal luggage of travellers, as the Council considered on 16 November 2009, Regulation (EC) no 1186/2009 setting up a Community system of reliefs from customs duty within the meaning of article 41; 2) the procedures for the exercise of customs control measures for the protection of intellectual property rights, as well as the decision to which a request is approved, the customs authority to take action against goods suspected to be in violation of intellectual property rights, the obligations of the beneficiary of customs control measures; 3) order in which customs officials conducted a vehicle stop in the customs territory of the Republic of Latvia on customs controls and deliver the vehicle to Customs Office customs controls; 4) technical requirements for the identification of the goods means, as well as their use. 15. article. People search (1) to ensure that the person is not subject to customs clearance or prohibition of goods or undeclared cash or goods subject to prohibitions or restrictions, customs officers during customs control shall be entitled to make a personal screening, examination of the outside of a person's clothing and touching the person. A person of the same sex searches through the customs officer. (2) a minor who crosses the border, customs searched the legal representative or the presence of another person who plays minor crossing the customs frontier, where the persons concerned are. 16. article. People watching (1) may be to look at the person, that is sufficient reason to believe that that person lies to himself, goods undergoing clearance items or undeclared cash or goods articles or substances, which transfer across the State border is prohibited, or suspected, that person's body is swallowed or inserted goods subject to customs clearance or banned substances, in a way violating the laws and regulations in the field of customs. (2) the decision on the person's treating adopted the Director-General of the State Revenue Service authorised by the customs officer. (3) the decision on the person's treating the customs officer's name and title, which will take the people watching, as well as the justification for a personal viewing. (4) If a person with a viewing of the body cavities and open body, medical treatment may be done only in the medical treatment of the person. Article 17. People watching (1) procedure for treating the Person as a personal decision in view of the specific customs officer who is of the same sex as the person in question. Watching for this purpose is to be in a room that meets sanitary and higiēniskaj requirements. (2) before a person watching a customs officer: 1) presented people with a decision on the treatment of the person; 2) presented people with its rights and responsibilities related to the person's thinking: a) has the right to submit comments and complaints of the people watching, b) has the obligation to execute the decisions taken by the Customs officers, go orders or requirements; 3) offers a person willingly show hidden goods undergoing clearance, objects or undeclared cash or goods articles or substances, which transfer across the State border is prohibited. (3) minors watching going on its legal representative or the presence of another person who plays minor crossing the customs frontier, where the persons concerned are of the same sex as the viewing in the minor subject. If minor customs border crossing one or the person who plays it crosses customs border, is the opposite of sex, the minor's viewing of treatment shall be the person in the presence of customs officials, who are the same sex as the viewing in the minor subject. 18. article. People watching Protocol (1) on each person watching people watching up Protocol in duplicate. One person watching Protocol copy remains in the Customs Office, and the other is transferred to the person who was exposed to view. (2) the Person watching all the people recorded in the look traffickers operating in the order and manner in which it was made, as well as those watching found. People watching in the Protocol specifies all the people watching the articles found in the goods and undeclared cash or goods articles or substances, which transfer across the State border is prohibited, including their name and quantity (number or weight). (3) the Person watching Protocol signed: 1) the customs officer made a personal view; 2) viewing the subject person; 3) treatment (if watching associated with a person's body cavities and open body medical consultation); 4) if viewing subject to minor, — its legal representative or other person in whose custody the minor person crossing the customs frontier, or treatment. (4) If a person subject to viewing refuses to sign the Protocol, the person viewing the customs officer who made watching the person concerned, indicate the person viewing the report. (5) viewing the subject person shall have the right to burn the people watching in the Protocol notes and complaints about watching. 19. article. Completion of customs clearance at the other national regulatory authorities control the customs clearance of goods transactions only after the required veterinary, phytosanitary or other legal or statutory control. 20. article. The action by the Customs authorities of goods in special cases (1) of Regulation (EC) no 952/2013 article 198 paragraph 1, "a", "b") (the "i" and "iv", the indent and the "c" in the cases referred to in the Customs Office in accordance with the procedure laid down in this article is to be detained until such time as the goods in accordance with the laws and regulations in the field of customs for goods is regularized their situation in customs. The customs authority is entitled to hold goods move, asking in part two of this article, such person to cover the cost of moving items on hold, or have the person move goods to special supervision of the Customs authorities. (2) the Customs authorities at the time of detention of goods to the declarant, owner of the goods or the person who has a similar right to dispose of the goods, or their representatives, or to any other person, to which the goods in issue can written notice of detention of goods. Communication to the Office indicate the reasons for the detention of the goods, the Customs authorities guidance that you need to meet to settle the situation of goods subjected to customs, and the deadline by which should run the instructions contained in the notification. If regulations customs legislation does not provide for another term, then with the notice prescribed by the Customs authorities guidance due date must not be less than 30 days and no longer than 90 days. (3) If the article referred to in the second paragraph of the notice of detention of goods issue at the moment is not possible, the Customs Office on the working day following the detention of goods sent to the second part of this article, such person a notice by post or by registered post on the person concerned the specified electronic mail. (4) the Customs authorities shall immediately release the detained goods if the second part of this article contains the person within that period, the Customs authorities in the enforcement instructions or the customs authority has adopted a decision authorising the goods re-exported from the customs territory or the destruction of goods under customs supervision, or abandon the goods to the State in accordance with the laws and regulations in the field of customs. 21. article. Provision of customs control points (1) place the service delivery national real estate customs checkpoints in the area you can rent a person whose services are related to the services available to people, staying in the customs control point area and its lending is not in conflict with the State revenue service tasks of customs policy. (2) only if the customs control point is provided the necessary customs clearance and insurance or the insurance mediation services as far as possible by providing service provider competition, location services national real estate customs control point area can be rented also for other services. (3) the order in which the sites are leased services national real estate customs checkpoints in the territory, as far as possible by providing service provider competition, rent-setting methodology and its exceptions, as well as the standard lease terms are determined by the Cabinet of Ministers. 22. article. Guarantee Association (1) in accordance with the 14 November 1975, the Convention on the international transport of goods using TIR Carnets (TIR Convention 1975) article 1 "q" point, as well as article 6 and annex 9, part I of the regulations in the Republic of Latvia guarantees the Association is an Association of road carriers Association "Latvijas Auto" ". (2) the Association of road hauliers Association "Latvijas Auto" "issued to the holder of the TIR Carnet. (3) the cabinet shall determine any issue, amend, suspend, renew, and revoke the authorization of the holder of the TIR Carnet. 23. article. The TIR procedure simplification authorised consignor Authorised TIR procedure (1) the consignor of the TIR procedure in the authorisation is issued by the State revenue service permit which entitles the holder to apply the TIR procedure does not produce the goods, means of transport and the TIR Carnet to the Customs Office of departure. (2) the cabinet shall determine any issue, amend, suspend, renew, and revoke the authorized consignor permit the TIR procedure as well as the use of the licence. 24. article. Duty free shop (1) trade duty-free trade store is any trading place, located in the Cabinet designated border crossing points of the Republic of Latvia in international traffic at airports after customs control and security control points for international traffic and maritime ports behind the customs control, border control and security control points. (2) duty free trade store, applying the exemption from customs duty and other legal or statutory duties, the goods are marketed to people who leave the customs territory of the European Union. (3) If duty free sales in the shop is realized in ārpussavienīb goods, duty-free trade shop is also a private customs warehouse. (4) electronic cash register receipt showing purchase, register of the Republic of Latvia natural persons both departure document number and its airports or seaports, to which the name of the person travelling. 25. article. Licences, certificates, authorizations, approval status, and clearance activities (1) the State revenue service issued regulations in the field of customs clearance of certain activities required permits, certificates, authorizations, approvals, and grant appropriate status. (2) the cabinet shall determine: 1) the arrangements for the issue, amend, suspend, renew and revoke the first paragraph of this article permits, certificates of approval, powers and status; 2) separate questions about the simplified declaration, the declarant's records and the records of the consignor and recognised the recognised status of the beneficiary; 3) order in which the obligations of the customs warehouse authorization reversal; 4) procedures by which adopted the summary declaration for temporary storage, as well as the temporary storage of the goods in the records of the order and the order in which the temporary storage of goods moving between various temporary storage sites. 26. article. Guarantee customs charges for customs clearance of goods (1) the customs debt payment guarantee to the customs authority in such cases, when arising or likely to arise, customs charges. (2) the cabinet shall determine: 1) the customs debt payment guarantee, award, application, suspension, renewal and cancellation procedures; 2 payment of debt) customs guarantee claims, accounting and release procedures; 3) Regulation No 952/2013 article 89, paragraph 9, the application of the exemption; 4) the order in which you want the guarantor's status in the European Union are directly applicable legislation in the field of customs, and the rights and obligations of the guarantor; 5) customs duty debt payment standstill and deferred payment of the customs debt, wage controls and accounting procedures; 6) the order in which the security shall be released and remitted to the State budget. 27. article. State revenue service cash deposited into the account of the accounting of the funds administration (1) the customs duty on release for free circulation of the goods the person can pay in advance in the State revenue service deposit the cash accounting account. (2) national revenue deposited cash accounting account accumulated contributions, based on the application of the person, or directs another to cover tax payments within a period of three years from the date of deposit. (3) national revenue deposited cash accounting account accumulated contributions made more than three years ago, the State budget will be credited to the revenue account in the following cases: 1) natural person is dead; 2) a legal person is dissolved (turned off the register records); 3) within a period of three years from the date of the State revenue service has announced the decision on the State revenue service cash deposited into the account of the accounting of the repayment of the security, the party submitted information about account properties; 4) within a period of three years from the date of service of the revenue deposited cash accounting contributions made to an account not used for customs procedures, the party submitted information about account properties. (4) the cabinet shall determine the order in which it is administered by the State revenue service deposit the cash accounting, advance funds to the account of customs payments. 28. article. The condition of serious, repeated and minor customs or tax offences and its application in the field of customs, (1) the State revenue service pursuant to Regulation No 952/2013, Regulation No 2015/3117, Commission of 24 November 2015 the implementing Regulation (EU) No 2015/2447, laying down detailed rules necessary for the implementation of certain provisions of the European Parliament and Council Regulation (EC) no 952/2013, establishing the EU customs code and of 14 November 1975, the Convention on the international transport of goods the use of TIR Carnets (TIR Convention 1975), a customs or tax offences be considered infringement: 1) for which the person is administratively punished for violation of the customs rules, as a result of Regulation No 952/2013 or 79. Article 82 additional payment to the State budget in the customs tax and related charges exceeds € 10 000 or a value added tax or excise duty debt exceeds 20 000 euro; 2) for which the company's founder or officer of a company with the right to represent the company law has been convicted of an offence of smuggling of goods and movement of substances across the State border of the Republic of Latvia for the movement is banned or regulated specifically for unauthorized transactions with goods subject to customs clearance or other values for prohibited business business without registration and without permission (license) or for the tax and the payment of comparable status; 3) which found the State revenue service examination carried out, which results in additional unpaid taxes specified in the State budget to more than six percent of the people in the reporting year and the turnover of not less than 10 000 euros; 4) for which a person has been administratively penalized for strategic goods import, export, transfer or transit regulations of the following cases: (a)) strategic goods are moved to a country subject to international sanctions, b) are moved this law, goods referred to in the annex. (2) the application of the first subparagraph introductory regulations referred to in the customs area, the repeating customs offences are to be considered as essentially identical customs infringements, for which the person applied during the year total fines of more than 60 percent of the maximum applicable fine for such a violation. (3) the application of the first subparagraph introductory regulations referred to in the customs field, repeated tax laws is detectable in accordance with the law "About taxes and duties" in article 32.4. (4) the application of the first subparagraph introductory regulations referred to in the customs area, minor customs or tax offences are referred to the following offences: 1) violation, not to exceed the first part of this article 1 or 3 limit values referred to in point and allowed once during the evaluation period (12 months for this article-the first part of the infringement referred to in paragraph 1 and three years for the first part of this article 3 the irregularities referred to in paragraph); 2) infringement that person even before the State revenue service checks are a discovered and immediately informed the State revenue service, taking the necessary measures to remedy the effects of the infringement; 3) any occasional errors that the person filling in the customs declaration made for one time, provided that the mistake is not affected in paid or payable customs duty debt calculation accuracy; 4) infringement of customs procedure, if such breach is not substantially affected the execution of customs procedures. (5) the application of the first paragraph of this article referred to in the introductory part to legislation in the field of customs, the State revenue service has the right to request and receive, free of charge from the punishment register information about the person's conviction for criminal offences committed in the economy. Transitional provisions 1. With the entry into force of this Act shall terminate customs law (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 2004, nr. 9; 2005, 13. No; 2006, nr. 24; 2008, no. 14; Latvian journal 2010, nr. 99; 88. in 2011, no; 13, no. 187; 2014 123. no). 2. the Cabinet of Ministers Act into force, but no longer than up to 2016-December 30, the following cabinet rules: 1) the Cabinet of Ministers of 6 September 2005, the Regulation No 669 "the order in which the Customs authorities shall ensure that the Kimberley Process certification scheme requirements"; 2) the Cabinet of Ministers of 18 October 2005 a Regulation No 774 "rules on customs service fee"; 3) the Cabinet of Ministers of 18 October 2005, the Regulation No 775 "rules on Customs seal"; 4) the Cabinet of Ministers of 20 December 2005, the provisions of no. 303 "the order in which the budget of the institutions and the public good the Organization imported goods are exempt from import duties '; 5) Cabinet of 27 December 2005, the provisions of no. 1004 "rules on the suspension of the vehicle in the customs territory of the Republic of Latvia in customs controls and the order in which the vehicle is delivered to the State revenue service, the Customs office where the Customs detected signs of infringement of the provisions of the customs territory of the Republic of Latvia"; 6) the Cabinet of Ministers of 17 January 2006, Regulation No 60 of the "accounting arrangements in a free zone or free warehouse; 7) the Cabinet of 31 January 2006, Regulation No 98 of the customs export procedures: — arrangements for agricultural products qualifying for export refunds "; 8) the Cabinet of Ministers of 2 May 2006 no. 346 of the regulations "regulations on the State revenue service deposit account in advance paid customs duty administration"; 9) Cabinet 30 May 2006 no. 431 of the terms "natural gas and electricity to declaration procedures"; 10) Cabinet of 10 April 2007, the provisions of no. 239 "of non-preferential origin certificate issuing and verification of certificates issued the order"; 11) Cabinet of Ministers of 29 May 2007 the Regulation No 359 "procedure for the operator to grant the status of authorised weigher for fresh bananas and issue permits for weighing of fresh bananas"; 12) the Cabinet of Ministers of 14 august 2007 rules no 556 "rules for transhipment of goods, moving and storage process acceptable loss rules"; 13) the Cabinet of Ministers of 29 September 2008.-Regulation No. 810, "procedures for submitting applications for the abolition of customs duties and quotas, as well as prepare the rejection in relation to other European Union Member States ' applications for the abolition of customs duties and quotas '; 14) Cabinet of 16 March 2010. the Regulation No. 249 "customs clearance procedures for ship and aircraft supplies"; 15) the Cabinet of Ministers of 6 April 2010 Regulation No 333 of the "rules for the single European Union authorised economic operator registration and identification number"; 16) Cabinet-8 June 2010 Regulation No. 506 of the "procedure for authorising regular ship transport services and simplified transit procedures for application to the transport of maritime traffic"; 17) Cabinet-8 June 2010 Regulation No. 507 of the "procedure for the operator to be granted the status of approved exporters and issued its own powers to declare the origin of the goods"; 18) Cabinet 21 September 2010 No. 876 rules "rules for the European Union's tariff quota application and administration"; 19) the Cabinet of Ministers on 16 November 2010, Regulation No 1048 of the "rules for the simplified declaration and the local clearance procedure, approved consignor and consignee status, recognized the single permit and certificate of authorised economic operator"; 20) the Cabinet of Ministers of 21 December 2010 regulations No 1153 "rules about the order in which the place of business is leased to the State real estate customs control points, and the standard lease conditions"; 21) the Cabinet of Ministers of 6 September 2011 rules no 691 "tax debt guarantee clearance of goods"; 22) Cabinet of Ministers 27 September 2011 No. 731 of the rules "rules for the movement of joint Community tariff (TARIC) national codes and their application procedures"; 23) Cabinet of Ministers 3 January 2012 the Regulation No 1 "the order in which you created the road border crossing points controlled by single personal luggage of transportable products subject to excise duty"; 24) Cabinet 10 January, 2012 rules no 34 "rules on customs clearance mode — — application of destruction"; 25) Cabinet 15 October 2013 rules no. 1108 "procedures, customs clearance of goods shall submit by electronic means to customs regulations set out in the Declaration"; 26) cabinet from 10 December 2013 rules no. 1411 "rules on additional aizpildāmaj tabs in the customs declaration"; 27) Cabinet 30 September 2014 rules No 601 "temporary storage"; 28) the Cabinet of Ministers on 30 September 2014 rules no 603 "customs procedures, transit-procedures"; 29) Cabinet 2015 3. Regulation No. 57 of February "customs warehouse operational provisions '; 30) the Cabinet of Ministers on 24 February 2015 Regulation No 104 of the "procedures for individual existing under customs supervision of goods not fasētaj liquid applied the natural extent of loss"; 31) Cabinet 14 July 2015 rules No 396 "procedures for customs control measures taken in the protection of intellectual property rights"; 32) the Cabinet of Ministers of 20 October 2015 the rules no 602 "re-export notification procedures". 3. Lease contracts concluded in accordance with the Cabinet of Ministers of 21 December 2010 regulations No 1153 "rules about the order in which the place of business is leased to the State real estate customs control points, and the standard lease conditions" are valid until specified in those treaties. 4. Competitions initiated to article 21 of this law referred to in the third subparagraph of the Cabinet of Ministers regulations into force, completing and leasing contracts in accordance with Cabinet of Ministers of 21 December 2010 regulations No 1153 "rules about the order in which the place of business is leased to the State real estate customs control points, and the standard lease conditions". 5. where the customs debt was incurred until the tax for 2016 30 April (inclusive), late of customs duty calculated in accordance with the terms and conditions, which are contained in Regulation No 952/2013 article 114. 6. Article 28 of this law the fourth part shall enter into force on 2 may of the year 2019. 7. this law, article 28 of the fourth part of the entry into force, the application of the first subparagraph introductory regulations referred to in the customs area, minor customs or tax offences are referred to the following offences: 1) that does not exceed the relevant infringement of the first paragraph of this article 1 or 3 limit values referred to in point and allowed two times during the evaluation period (12 months for this article-the first part of the infringement referred to in paragraph 1 and three years for the first part of this article 3 the irregularities referred to in paragraph); 2) infringement that person even before the State revenue service checks are a discovered and immediately informed the State revenue service, taking the necessary measures to remedy the effects of the infringement; 3) any occasional errors that the person filling in the customs declaration made for one time, provided that the mistake is not affected in paid or payable customs duty debt calculation accuracy; 4) infringement of customs procedure, if such breach is not substantially affected the execution of customs procedures. The Parliament adopted the law June 2, 2016. The President r. vējonis in Riga on 21 June 2016. Customs law annex strategic movement of goods shall be deemed to be an infringement of the provisions on serious customs or tax offences the State revenue service, the application of article 28 of this law, for serious customs or tax law recognises offences of which the person is administratively punished for strategic goods import, export, transfer or transit regulations by moving these items: 1. the European Council adopted a European Union common military list of the said goods, with the exception of: 1) ML1. d.-only optical sights and only those that are designed for sports and hunting; 2) ML15. (a), (b) and (c)..., photo and video equipment; 3) ML17. a. — diving equipment. 2. Council of 5 May 2009. Regulation (EC) no 428/2009 setting up a Community regime for the export of dual-use items, transport, brokering and transit control referred to in annex I, the following categories of goods: 1) 0. category: nuclear material; 2) category 1: all types of armor, chemical weapons detection and protective clothing, everything related to explosives and chemical substances included in the CWC (chemical weapons precursors); 3) category 5 — — cryptographic equipment 5A002; 4) 7. category (protection and navigation); 9. category 5) (aerospace). 3. the Cabinet of Ministers within the national strategic list of goods referred to in the following categories: 1) 10A901 — vītņstobr firearms ammunition with non-Centre fire cased, components, accessories and ammunition; 2)-aircraft component 10A902, appliances and parts; 3) 10A906 — night vision binoculars monokļ, and sighting devices and their components; 4) 10A907: land mine (land mine exports and transit is prohibited); 5) 10E902-military service (military service include any technical assistance related to military equipment production, development, Assembly, testing, maintenance or any other technical service); 6 10A903-pneumatic weapons) with energy greater than 12 joules; 7) 10A904-2, class 3 and 4 pyrotechnic articles; 8) 10A905-top way operational activities undertaken measures specially created or adapted equipment, devices or tools and their components; 9) 10D901-software specially designed or modified to get information from computers, computer networks or other information systems or the destruction or alteration of this information to be hidden; 10 10A905 10E901-technology category) of equipment development, production and use.