The Saeima has adopted and the President promulgated the following laws: the law "on amendments to the excise tax" to make the law "on excise duty" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2003, nr. 23; 2004, nr. 8, 10; 2005, 2, 10, 24; 2007, nr. 3, 24 no; 2008, no. 24; 2009, 2., no. 14) the following amendments: article 21: Supplement to the fourth subparagraph of paragraph 1, after the word "articles" by the words "If the natural person travelling by aircraft";
Add to fourth with 1.1 as follows: ' 11) tobacco products, if the natural person did not travel with the aircraft: (a) cigarettes, (b))) 40 20 cigarillos, c), (d) 10 cigars) 50 g smoking tobacco, e) of the fourth subparagraph of this article 1.1 point "a", "b", "c" and "d" are referred to in any combination of tobacco products, if the percentages used up from the individual allowances does not exceed 100 percent together. Each quarter this article 1.1 point "a", "b", "c" and "d" the quantity specified in the separate account for 100 percent of the relevant specified in subparagraph the quantities of tobacco products;
replace part numbers and 4.2 the words "paragraphs 1 and 2" with numbers and the words "1, 1.1 and 2.";
Add to 4.3. paragraph after the word "regularly" with the words "(not more than once a day)."
The law adopted by the Parliament in 2009 on September 24.
President Valdis Zatlers in Riga V 2009 9 October editorial comment: the law shall enter into force on 23 October 2009.