Read the untranslated law here: https://www.vestnesis.lv/ta/id/212194
The Saeima has adopted and the President promulgated the following laws: amended Customs Act Customs Act in (the Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 2004, nr. 9; 2005, 13. No; 2006, nr. 24; 2008, no. 14) the following amendments: 1. Express article 9 as follows: "article 9. Customs control measures (1) a Person under customs supervision of goods, a customs control points and other permit issued by the Customs authorities in places designated. Customs control points, their address and working hours of the State revenue service publish their website on the internet.
(2) the Customs authorities shall carry out customs supervision of goods in control in the first part of the presentation of the goods referred to in places, customs warehousing, goods in temporary storage, in free zones and free warehouses, border inspection posts, as well as customs supervision of goods in storage and recycling sites.
(3) the Director-General of the State revenue service authorizes Customs officers to carry out customs control throughout the territory of the Republic of Latvia. The following authorised Customs officials have the right to perform Customs control on the territory of the Republic of Latvia to stop vehicles. "
2. in article 12: make the first paragraph by the following: "(1) the customs debt guarantee required the Customs authorities when the customs debt is incurred and can be requested in cases where the customs debt can arise."
make the third paragraph as follows: "(3) the cabinet shall determine the customs debt guarantee submission, acceptance, and the application of the procedure for determining the amount, of the declarant, as well as the requirements for exemption from the guarantee of the customs debt. '
3. To supplement the law with 12.2 article as follows: "article 12.2. Commercial customs control points (1) (room) for national commercial real estate customs checkpoints in the area you can rent a merchant services which are related to the provision of services to persons residing in the territory of customs control points and their lending is not in conflict with the State revenue service tasks of customs policy.
(2) location (room) national real estate customs control points in the area of customs brokerage, rent in insurance, financial and communications services.
(3) only if the customs control point is provided the necessary customs brokerage, insurance, financial and communications services, location (room) for national commercial real estate customs control point area can be rented to other business lines.
(4) the order in which is leased space (space) for the conduct of public business in real estate customs checkpoints in the area, as well as the lease conditions governing the standard Cabinet. "
4. Turn off the chapter II.
5. Express article 18 the first paragraph by the following: "(1) for each person viewing regardless of the results of the inspection protocol of the person shall be drawn up in duplicate. One copy of the minutes of the review remains in the Customs Office, and the other is transferred to the person who was the subject of the inspection. "
6. turn off the third subparagraph of article 19.
7. Express article 22, first paragraph as follows: "(1) the expenses incurred by the carrier, the holder of a customs warehouse or other persons acting with goods suitable for the surrender of the goods to the State, does not pay."
8. Replace article 27 in the eleventh paragraph, the words "the main customs administration" with the words "the State revenue service".
9. Replace article 30, paragraph 4, introductory part, the words "the main customs administration" with the words "State revenue".
10. Replace article 32, the words "newspaper" journal "" with the words "the State revenue service home page on the internet".
11. Turn off the article 33, paragraph 1, first sentence, the words "to foreign countries or which the customs control zone from foreign countries and leave it to foreign countries."
12. transitional provisions be supplemented with point 6 and 7 by the following: "6. Article 12.2 of this Act Until the date of entry into force of the authorization granted for commercial use of the site to carry out customs control point area (control area) and on the basis of this law, article 12.2 to the entry into force of the concluded leasing contracts are valid until the expiry of the period specified therein, except for the transitional provisions referred to in paragraph 7.
7. the transitional provisions of the Act referred to in paragraph 6 of the State revenue service permission is withdrawn if: 1 the operator shall submit the application for) the withdrawal of the authorisation;
2) Merchant provided a false licence, amendment of the authorisation or renewal of the term of validity of the licence;
3) there is a need for objective commercial place of customs control point to perform Customs control, border control, food control and veterinary service or other public body control and, therefore, the trader will not be able to put the pursuit of other business sites, and the lease is cancelled;
4) he is excluded from the State revenue service taxpayer registry;
5) Merchant is eliminated and excluded from the commercial register;
6) the trader has a tax debt and the payments legislation on taxes and duties in the order has not been extended, and the operator fails to comply with the debt with the State budget;
7) trader's special permit (license) for the conduct of commercial activities is cancelled or expired its expiry date;
8) company founders or members (natural persons) or sole proprietor following the adoption of the decision on authorisation is criminally punished for committing a crime in the economy, as a crime against the State, for the illegal border crossing, the illegal movement of persons across the State border or with the possibility of illegal stay in the Republic of Latvia;
9 a trader or merchant) employees who take business in the customs control point, the last 12 months has been repeatedly punished for infringements of trade, administrative services, finance, or business in the customs area;
10) operator within 30 days after the date of entry into force of the authorization has not started commercial operation in the customs control points;
11) no longer exists the merchant the authorization of specified economic conditions for further commercial customs control points;
12) within 10 working days of the economic operator has not provided for the State revenue service news that changed the authorization criteria for further permission to perform commercial activities specified in the customs control point. "
The Parliament adopted the law of 3 June 2010.
President Valdis Zatlers in Riga V 2010 June 22.
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