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), the amendments are as follows: 1. Article 1: to supplement paragraph 5 of the second paragraph after the word "importer" with the words "approved dealer, unverified dealer";
to complement the second part of paragraph 6, after the word "importer" with the words "approved dealer, dealer not approved".
2. Replace article 3, second paragraph, the words "European Union" of the combined nomenclature, with the words and figures "of the combined nomenclature, as established by Council on 23 July 1987 of Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the common customs tariff ' in annex I.
3. Replace article 4, in the eighth paragraph, the words "Ministry of health" with the words "the State Agency of medicines".
4. in article 5: Supplement third subparagraph following the words ' or intended for use "with the word" dual ";
Add to article 3.1 part as follows: "(31) products are used in two ways, if they are used both for fuel and for purposes other than use as power or heating fuels. The use of the product for the purposes of chemical reduction, power grids or metallurgical processes considered dual use. ";
supplemented with the sentence of the fourth subparagraph by the following: "the third part of this article shall not apply to products which are used in two ways, if they are not referred to in the fifth subparagraph of this article, in particular the delegation of basic normative acts issued. ';
replace the fifth paragraph, the words "or fuel does not apply" with the words and figures "or fuel, or in accordance with article 18 of this law, the first subparagraph of paragraph 6 and using dual delivery, apply".
5. Turn off the third paragraph of article 10.
6. in article 12: replace the first subparagraph of paragraph 1 the figure "a" figure "with 1.45 1.30";
Replace paragraph 5 of the first paragraph, the number "630" with the number "705";
replace the second paragraph of point 1 a number and the word "0.65 lats" with numbers and words, "50 percent of the first paragraph of this article, paragraph 1 specific rates";
Replace paragraph 2 of the second paragraph, the number and the word "late" with the words of 1.30 and the number "of the first part of paragraph 1, the rate".
7. Replace article 13, first paragraph, point 3 of the "b" in figure "14" with the number "23".
8. Article 18: adding to the first part of paragraph 6 by the following: ' 6) in two ways, with the exception of this law article 5, fourth paragraph down. ";
replace the third paragraph, the words "and the number or in paragraph 5" with numbers and the words "5. or 6";
make the fifth subparagraph of paragraph 3 "b" at the bottom of the paragraph by the following: "(b)) used payment cards (credit, debit and other similar cards) which are regarded as a means of payment in accordance with the law and the Institutions that belong to the producers of agricultural production ';
to complement the ninth subparagraph following the words "duty of" with the words and figures "according to a Council of 28 March 1983, Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty (hereinafter Regulation No 918/83) '.
9. Replace article 20, second paragraph, the words "European Union regulation 31/96 and certifying that the excise goods are exempt from tax," with the words "the Commission on 10 January 1996 in Regulation (EC) No 31/96 on the excise duty exemption certificate (hereinafter referred to as Commission Regulation No 31/96) and certifying that the excise goods are exempt from tax. Cabinet of Ministers shall lay down the procedures for the approval of the Commission Regulation No 31/96 of certain documents, and any grant or revoke the right to use this document without approval. "
10. Article 21: make the fourth paragraph as follows: "(4) exempt from tax the excise goods, which is an individual's personal luggage, as considered in the law" on value added tax "(hereinafter referred to as personal luggage), and that this person coming from a foreign country other than the Member State of the entities referred to in article 2 of this law, in part, from the 3.1 the åland Islands or the Channel Islands, not exceeding the following quantities , on condition that such imports have no commercial character goods: 1) tobacco products: (a) 200 cigarettes), b), c) 100 cigarillos, 50 cigars, 250 g of smoking tobacco) d, e) of the fourth subparagraph of this article 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, 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;
2) spirits: a) one litre spirits with an alcoholic strength of 22% vol. or over non-denatured ethyl alcohol of 80 percent or more, (b)) two litres of alcoholic drinks with an alcohol content of up to 22% vol., except for still wine and beer, c) the fourth paragraph of this article, paragraph 2 "a" and "b" referred to drinks in any combination, if the percentages used up from the individual allowances the total not exceeding 100 percent. Each quarter this article 2, point "a" and "b" the quantity specified in the separate account for 100 percent of the relevant section contains a quantity of spirits, four litres of d) still wine and 16 litres of beer;
3) soft drinks and coffee under the law "on value added tax" in certain conditions and limits the value of the goods;
4) oil (fuel) on: (a) the vehicle in standarttvertn), b) portable tanks of fuel — a maximum of 10 litres per vehicle. ';
Add to article 4.1, 4.2, 4.3 and with 4.4 in part as follows: "(41) oil products (gasoline) referred to in the fourth paragraph of this article, the provisions of Regulation No 918/83 of title XXVII.
(42) the fourth paragraph of this article, 1. and 2. tax exemption provided for in paragraph 1 shall apply to the natural person who has reached 18 years of age.
(43) the excise goods shall not be considered commercial in the fourth paragraph of this article, if it meets the following conditions: 1) it does not take place on a regular basis;
2) excisable goods intended for natural persons for personal or family use.

(44) this article 4.3 part within the meaning of the excise goods shall not be considered commercial if excise goods are imported in quantities and value, to indicate that they are being imported for commercial purposes. ";
Supplement fifth subparagraph following the words "duty of" with the words "and in accordance with Regulation No 918/83 '.
11. in article 22: Supplement to the fourth part of paragraph 1, after the word "importer" (fold) with the words "approved dealer, unverified dealer" (the fold);
to complement the fourth part 2 of paragraph after the word "importer" with the words "approved dealer, unverified dealer".
12. Article 23: Add to the second part of the sentence the following wording: "the physical person who imported excise goods in the personal luggage in excess of this law, in article 21, the given quantity or value, before the excise tax paid on the free circulation of the goods. ';
to complement the thirteenth part of the last sentence, after the word "importer" with the words "and non-approved trader".
13. Article 25: replace fifth paragraph 3, the words "European Union regulation 31/96" with the words "the Commission Regulation No 31/96";
replace the eighth part, the words and figures "European Union regulation 2719/92" with the words and figures "September 11 1992 Regulation (EEC) no 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty".
14. Replace article 26, fourth paragraph, the words and figures "in the European Union regulation 3649/92" with words and numbers in 1992 from the Commission of 17 December in Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch ".
15. Article 27: adding to the third subparagraph of paragraph 4 by the following: "4) alcoholic beverages and tobacco products, which are individual and personal luggage admitted into that exceeding this law article 21, in the fourth paragraph.";
Supplement fifth with (4) and (5) as follows: "4) approved dealer;
5) unverified dealer. "
16. Add to article 29, the first paragraph after the word "importer" with the words "approved dealer, unverified dealer".
17. Article 30: to complement the second paragraph after the word "importer" with the words "approved dealer, unverified dealer";
to complement the fourth paragraph by the word "importer" with the words "approved merchant, merchant not approved".
18. To supplement the fifth paragraph to article 33 with the following sentence: "the State revenue service does not calculate tax and interest on seized excise duty, which shall not exceed the following amounts: 1) alcoholic beverages: a) the intermediate and other alcoholic drinks, 5 litres, b) beer, wine and fermented beverages — 30 litres;
2) tobacco products: (a) cigarettes: 300 cigarettes), b) cigars or cigarillos, cigars or cigarillos, 900 c) smoking tobacco — 500 grams;
3) petroleum products — 40 litres;
4) non-alcoholic beverages-500 litres;
5) coffee-20 kilograms. "
19. transitional provisions: Supplement 2 of paragraph 12.1. "c" section of subparagraph after the word "representative" with the words "approved dealer and unverified dealer";
Replace paragraph 12.3 3. above the number "15" by the number "45";
transitional provisions be supplemented with 20, 21, 22 and 23 of the following paragraph: "20. This law, article 12, first paragraph, point 1, the rate of duty laid down in the beer enters into force on February 1, 2009. Up to the date of entry into force of this law, article 12, first paragraph, point 1, the rate of duty laid down in the cave, the cave (about 100 litres) are subject to tax at the rate of $1.30 per% vol. of alcohol absolute, expressed to one decimal place, but no less than 2 dollars per 100 litres of beer.
21. This law, article 12, first paragraph, point 5, the rate of duty laid down in other alcoholic beverages shall enter into force on February 1, 2009. Up to the date of entry into force of this law, article 12, first paragraph, point 5, the rate of duty laid down in other alcoholic beverages, other drinks are taxed at a rate of 100 litres 630 lat the absolute alcohol.
22. This law, in article 13, first paragraph, point 3 of section "b" rate of duty set out in other smoking tobacco shall enter into force on February 1, 2009. Up to the date of entry into force of this law, in article 13, first paragraph, point 3 of section "b" rate of duty set out in other smoking tobaccos, other smoking tobacco are subject to tax at the rate of 14 lat 1000 grams of tobacco.
23. following the amendment of article 5 of this law in the fifth subparagraph, and article 18, first paragraph, the date of its entry into force and to the relevant cabinet regulations effective date, but not later than July 1, 2009 must apply to the Cabinet's 31 July 2007 Regulation No 525 of the "procedures for individual oil products apply reduced rates of excise duty or exemptions from excise duty", in so far as they do not conflict with this Act. "
20. To complement the informative reference to European Union directive with the following version of paragraph 9: "9) Council on 20 December 2007 the Directive 2007/74/EC on the exemption from valued added tax and excise duty of goods imported by persons travelling from third countries."
The law shall enter into force on the day following its promulgation.
The Parliament adopted the law on 14 November 2008.
President Valdis Zatlers in Riga V 2008 November 28 Editorial Note: the law shall enter into force on 29 November 2008.