The Saeima has adopted and the President promulgated the following laws: Customs Law Chapter I General provisions article 1. The purpose of the law the purpose of the Act is to establish the Latvian national competence in customs matters.
2. article. The customs territory of the Republic of Latvia, the Republic of Latvia customs territory has all the territory of the Republic of Latvia, consisting of land, territorial and internal waters, the air space, as well as artificial islands and structures.
3. article. Customs customs cases include the order in which goods move across national borders, taxation and import duties, export duties (customs duty) and other legal or statutory payments, which is administered by the State revenue service, customs clearance, customs controls, as well as other resources and activities to help the implementation of customs policy.
4. article. Customs management (1) the State Revenue Service administers the Customs Affairs of European Union law and in accordance with the procedure laid down in the customs control and customs clearance methodology. Customs control and customs clearance procedures shall be published in the newspaper "journal".
(2) the competence of the Latvian National show with customs matters the State revenue service is administered by the law "About taxes and fees" and other laws and regulations.
5. article. The emblem of the Customs authorities, the identification mark and the flag (1) the State revenue service customs authorities (Customs authorities) emblem consists of two intersecting diagonal yellow, Mercury's wand, which is the small national coat of arms of Latvia. Simplified customs authorities emblem consists of two intersecting diagonal yellow, Mercury's wand. Simplified Crest used in conjunction with the Latvian national flag or write "customs".
(2) Customs authorities in the land and air vehicles recognition sign up on a black base deployed round emblem of the Latvian customs authorities, under which are the words "customs".
(3) Customs authorities and the existing sea and river vessels have a flag, but the land and air vehicles is a distinguishing mark. Customs authorities and the existing sea and river ships ' flag is the national flag of Latvia, where the upper red stripe at 1/3 the length of the stem is suspended. On the basis of the red white stripes in width located Customs simplified emblem.
6. article. Customs officials in the solemn undertaking (1) to the Customs authorities, officials promise fidelity to the Republic of Latvia.
(2) The promise: "to the Customs authorities of the Republic of Latvia, aware of its responsibility before the law of the Republic of Latvia, I promise to keep steadfastly to protect Latvia's national sovereignty and to defend its legitimate interests conscientiously to carry out their duties and to submit to the Customs the work discipline."
(3) Promise ceremonies order is determined by the country internal revenue service instructions.
7. article. Customs officials in the legal order and requirements (1) pursuant to this Act and other legislation established competence of customs officials decisions, instructions or requirements must be met for all customs control subjects.
(2) Customs officers of harassment against their honor facing threats or violence, its life or health risk during the service, as well as action that hinders to fulfil their duties, is punishable by law.
(3) Police, State border guard, National Guard and other officials of the national regulatory authorities in accordance with their competence gives customs officials the necessary assistance.
8. article. Customs clearance by other public administration laws and regulations for the control of the cases across the customs frontier of mobile customs clearance of goods can be completed only after a compulsory veterinary, phytosanitary and other legislation that controls.
9. article. Customs control measures to the State revenue service's main Customs Administration Director empowered customs officials on the basis of the Customs authorities in the appropriate content, have the right to the territory of the Republic of Latvia to stop vehicles and to carry out customs controls.
10. article. The State revenue service with the National Guard of the State revenue service, concluding the contracts, the Customs authorities of the individual functions may be delegated to the National Guard.
11. article. Customs security (1) the goods, commercial vehicles, premises and other places where the goods subject to customs control, the Customs authorities may impose a seal, stamps and other customs guarantees.
(2) Customs security shall be removed, altered or destroyed only by the Customs authorities or with their permission.
(3) the order in which the Customs authorities of the customs security, establishing the State revenue service.
12. article. The guarantee of the customs debt and of other tax payment (1) the Customs authorities require a guarantee when incurred or who may incur a customs debt.
(2) A person acquires the status of a guarantor of European Union legislation in customs matters, if it with the State revenue service concluded the Treaty, which lays down the rights and obligations of persons with regard to the payment of the customs debt.
Chapter II the customs control zone article 13. Customs control areas (1) for the purpose of customs control, the State revenue service in accordance with the procedure laid down in this law shall determine the customs control zone.
(2) Movement of goods, persons and the movement of vehicles across customs control zone borders only with the permission of the Customs authorities and under their control.
(3) Other national control service and the operation of the customs control zone agreed with the State revenue service, if the law does not provide otherwise.
(4) The establishment of the customs control zone shall be subject to the State revenue service permission, if the law does not provide otherwise.
(5) this law, in article 9 and 15 cases of customs control may be carried out throughout the customs territory of the Republic of Latvia.
14. article. Determination of customs control zone procedures (1) the State revenue service, informing the local authorities may provide the customs control zone and apply them to the regime set out in the following areas: 1) border inspection posts at border crossing points and customs control points;
2) two kilometres wide band along the State land border, the coast of the Baltic Sea and Gulf of Riga coast;
3) Customs authorities areas (not including Executive rooms and areas), which are presented for customs clearance of goods;
4) on the tracks and 10 metres wide band along the tracks of the railway station;
5) customs warehouse areas;
6) in the free zones and free warehouses;
7) Customs control of goods which are subject to storage and recycling sites.
(2) Customs control zone boundary (in some cases, also the border of the Customs authorities) are represented by the State revenue service's specific pattern information.
(3) the first subparagraph of this article, 1. and 2. in the cases referred to in paragraph 1 the customs control zones shall be coordinated with the National Guard.
Chapter III article 15 a Person's view. People view it as an exceptional form of customs control (1) people view as an exceptional form of customs control may be done in accordance with the customs or his authorized officer's written decision, where there are reasonable grounds to believe that the person lies to herself the movement of goods across the State border is prohibited or that are imported for commercial purposes.
(2) People view can do then empowered with the person concerned, the customs officials of one sex two sex outside of the same persons (other than customs officials). Inspection is to be isolated in a room that meets sanitary and higiēniskaj requirements. Investigation of the body of a person can only be done in person for treatment.
16. article. Decision on the people view (1) on the basis of the customs officer's Services report on the person viewing the need, written decision as people view the Customs authorities shall accept a leader or his authorized officer. The decision on the person viewing the officer's name and title of authorized to make people view.
(2) The decision on the person viewing may be presented as a resolution on a customs declaration stating the official name and title of authorized to make people view.
(3) The decision on the people view to adopt, after the person concerned has completed the Customs Declaration and by person in a traveller's unaccompanied baggage (goods) control the signature and personal stamp approved by the customs officer.
Article 17. People view the order of (1) before a person viewing a customs officer: 1) presented a person with decision on personal viewing;
2) presented people with its rights and responsibilities related to the people view;
3) offers a person willingly show hidden items.
(2) Minors view should take place in the presence of a representative of the legal or the presence of another person who plays minor crossing the customs border.
18. article. People view Protocol (1) for each person viewing regardless of the results of the inspection protocol of the person shall be drawn up in triplicate. One copy shall remain at a Customs Office, the other shall be submitted to the State revenue service's main headquarters, customs and the third shall be returned to the person who was the subject of the inspection.

(2) Persons viewing all persons recorded in the inspection of the operator actions in the order and manner in which it was made, as well as people view the see. People view the minutes of any person viewing the withdrawn items, stating their name and quantity (number or weight).
(3) People view the minutes is signed: 1) the customs officer made a personal inspection;
2) people view the subject person;
3 persons viewing the guest);
4) treatment (in the case of the body of the person viewing);
5) minor's legal representative or other person who plays minor customs border crossing (if people view the subject a minor).
(4) If the person viewing the subject person refuses to sign the minutes, people view Customs officers who made the people view, notes the people view report.
(5) People view the subject person shall have the right to burn the people view the minutes of remarks and complaints about the course of the inspection.
(6) People view the protocol adds its customs service officials report, which provided the justification for the purpose of personal viewing, and the decision on the person's examination, as well as a copy of the person's customs declaration.
(7) The customs authority and the person recorded in the inspection protocol to the State revenue service.
Chapter IV abandonment of goods the State article 19. Upon surrender of the goods to the State of the application (1) the refusal of the State to the goods under the Customs authorities the decision taken on the basis of a written application of the person.
(2) Goods placed under a waiver from the State to the goods, the customs at the Customs office where the control is situated.
(3) The Customs authorities of goods suitable for a waiver to the State, draws up the State revenue service's specific pattern first commodity description and assessment of the Act and with the goods and to apply the decision of rejection of goods the State submit to the State revenue service territorial institution.
20. article. The application for the abandonment of goods to the State in the application for the abandonment of goods the State specifies the following information: 1) natural person: the owner's name, surname and personal code or a legal person, the name, registration number and address;
2) natural person – the consignee's name, surname and personal code or a legal person, the name, registration number and address;
3) type and quantity of goods;
4) trade the carrier name, address and phone number.
21. article. The application for the abandonment of goods to the State to add documents to apply for the abandonment of the goods for the good of the State, in addition to the person's application to be submitted to the Customs office the following documents: 1) environmental authorities or other authorities, certifying that the veterinary, phytosanitary and other controls (goods in respect of which such control or permission is required) and that the goods meet minimum safety and safety requirements;
2. documents accompanying the goods)
22. article. Expenditure related to the abandonment of goods on the State of the application (1) the State revenue service territorial institution carrier, holder of a customs warehouse or other person does not pay the expenses incurred in handling the goods suitable for the abandonment of goods to the State.
(2) A person who renounces to the Exchequer, at its own expense, deliver the goods by the Customs authorities at the specified location.
Chapter v Not preferential certificates of origin of goods article 23. Non-preferential certificate of origin of goods are not izsniedzējinstitūcij preferential origin of goods certificates shall be issued by the Latvian Chamber of Commerce and industry, and other statutory authorities.
24. article. Non-preferential certificate of origin of the goods in issue imported goods Not preferential certificates of origin of goods goods whose country of origin is not a Member State of the European Union, shall be issued, if the origin of the goods is approved by the national competent authorities issuing the certificate of origin or to other international documents used in practice, which accepts the law in question 23 the certificate referred to in article izsniedzējinstitūcij.
25. article. Non-preferential certificate of origin of goods control non-preferential certificate of origin of the goods in issue and submitted to the control of the State revenue service.
Chapter VI, article 26 of the customs broker. Customs broker status customs broker is a person who has a right to contract to represent customs authorities across the customs border of the possessor of transportable goods or his authorized person. Customs broker provides all the customs clearance operations provided for in the laws and take the required tax payments.
27. article. Permit the operation of the customs broker (1) in order to obtain the customs broker status and initiate action, you must get the permission of the State revenue service customs broker activity (hereinafter licence).
(2) The State revenue service shall issue the authorisation if the applicant for a permit — physical person complies with the following criteria: 1) are not criminally punished for committing a crime in the economy and the time of year is not penalized for administrative violations in the field of customs that are associated with a reduction in the amount of the tax;
2) has received a customs clearance specialist of formal education;
3) to the fourth paragraph of this article, that the application has made the regulations set minimum payments and has no debt, a State or local government budget;
4) has received a receipt from the bank or insurance company that the institution will provide the customs broker for the operation of the guarantee required the customs debt and of other taxes to cover no less than 50000 lats.
(3) The State revenue service shall issue the authorisation if the applicant for a permit — legal person shall meet the following criteria: 1) in accordance with the Statute is entitled to provide customs brokerage services;
2) has concluded a contract with at least one natural person who is assigned a specialist education certificate;
3) to the fourth paragraph of this article, that the application has made the regulations set minimum payments and has no debt, a State or local government budget;
4) has received a receipt from the bank or insurance company that the institution will provide the customs broker for the operation of the guarantee required the customs debt and of other taxes to cover no less than 200000lat.
(4) To obtain permission, the person shall submit to the State revenue service a written submission. The application shall specify the particulars of the person who has received a customs clearance specialist of formal education (first name, surname and personal code), customs clearance specialist education in the formal document number, date and place of issue, as well as certifying that the individual is not criminally punished for committing a crime in the economy and the time of year is not penalized for administrative violations in the field of customs that are associated with a reduction in the amount of the tax. The application shall be accompanied by the following documents: 1) a legal person — statutes and registration certificates notarized copies of the customs clearance specialist education, supporting document requested a copy of the identity document and a copy of the employment contract;
2) natural person: copy of identity document;
3) from a bank or insurance company that the institution will provide the customs broker for the operation of the guarantee required the customs debt and of other taxes.
(5) The application of the State revenue service review and decision 15dien following the receipt of the application.
(6) If the State revenue service took the decision on the refusal to issue a permit within five working days after the decision in writing notify the applicant, giving the reasons for refusal.
(7) If the State revenue service has adopted a decision on the permit shall be issued within five working days after the permit holder has paid the State fee, set by the Cabinet of Ministers. The authorisation shall take effect on the date of issue or the date indicated in the order.
(8) The authorisation shall state: 1) date of issue;
2) a legal person, the name and registration number, or a natural person – given name, surname, personal code;
3) taxpayer registration certificate number and date of issue.
(9) The application and the attached documents as well as copies of licences issued, kept in the State revenue service.
(10) The State revenue service permission is withdrawn if it was issued on the basis of incomplete or false information, which is essential when deciding on the authorization. The decision on the withdrawal of the authorisation is in force by the date of notification.
(11) Authorisation of the main customs administration suspended for a period of up to three months if the customs broker does not comply with the statutory procedures.
(12) The State revenue service licence shall be cancelled if the authorisation of the customs broker the suspension period has not prevented a breach of the laws, as well as in cases where a customs broker is considered insolvent. The decision on the withdrawal of the authorisation is in force by the date of notification.
28. article. Customs clearance specialist education certificate

Customs clearance specialist education certificate issued after examination by an establishment of higher education with an accredited program of training of customs experts.
29. article. Customs broker's rights (1) the customs broker shall have the following rights: 1) determine the amount of goods that will be suitable for certain customs regime or pirmsmuitošan activities, and, on this basis, to calculate the amount of the guarantee required;
2) make all the (technical, legal and financial) activities related to the movement of goods across the customs border;
3) determine the procedure to be taken in by the possessor of the goods or his authorized person;
4) in the name of the holder of the goods or his authorized person's mandate and his features to design your product;
5) storage of goods and choose Save, if not otherwise specified in the contract;
6) place the goods in temporary storage in customs authorities in specified places;
7) legislation in order to deal with the goods, without waiting for instructions from the holder of the goods or his authorised persons, in the following cases: (a)) if it is necessary to trade situation, b) if storage costs are disproportionately high in comparison to the value of the goods, (c)) if the contract is not received within the time limit set in the instructions from the holder of the goods or his authorized person.
(2) The right to dispose of the goods, the customs broker shall exercise, under the following conditions: 1) on his action shall immediately notify the holder of the goods or his authorized person;
2 submit a trademark holder) or his authorised person the relevant documents (Customs and other inspection services inspections, expert opinion, komercakt), which confirms the right to dispose of the goods, without awaiting instructions from the holder of the goods or his authorized person;
3 the possessor of the goods) or his authorized person submitted the supporting documents for the payments, which have been caused by the goods.
30. article. Customs broker's obligations to the customs broker shall have the following responsibilities: 1) in accordance with a signed agreement to represent the holder of goods or his authorized person's interests in all with the movement of goods across the customs border related authorities;
2) provide product holder or his authorized person information necessary to ensure the performance of the contract;
3) moving goods across the customs border, to ensure that all activities envisaged in the arrangements;
4) each month until the tenth date to submit the main customs report on the operation of the transmission in the reporting period that includes the following information: a) on the single administrative document design, (b)) of the single administrative document number c) calculated the payment due date, (d)) code e) guarantee the guarantee number, f), (g)) tax calculated customs debt in dollars, h) amount of payments paid in dollars, i) payment document number and date;
5) list, register and store the goods being cleared through customs. After the control of the customs authority to provide information on the handling of the goods being cleared through customs.
31. article. Customs broker's liability (1) if the customs clearance specialist of formal education-winning person conclude employment contracts with customs brokers — legal persons — and the customs broker is a staff member, that person's rights, duties and responsibilities of the labour contract.
(2) A customs broker is responsible for actions carried out in the process of customs clearance, customs broker or his employee (if the customs broker is a legal person).
32. article. Customs broker records the State revenue service customs brokerage records and ensure the regular publication of the list in the "journal".
Chapter VII the duty-free shops of trade article 33. Duty-free trade status of duty-free shop trade shop is a type D customs warehouse where the customs control of goods marketed to persons: 1) leaves the customs territory of the European Union to foreign countries or which the customs control zone from foreign countries and leave it to foreign countries. Such goods exempted from customs duty and other legal or statutory duties;
2) entering or leaving the European Union Member States without leaving the customs territory of the European Union. The following goods not exempted from customs duty and other tax legislation.
34. article. Duty-free sales store location (1) free trade can only create new stores in airports and sea ports, which is the Cabinet of Ministers of the Republic of Latvia provided at the border inspection post.
(2) Duty free shops to trade in international traffic at airports or sea ports can be located just behind the customs control, border control and security control points. Duty-free shop opening laws of trade to the Interior Ministry's national border guard unit in the laws.
35. article. Duty-free shop of trade structure (1) in order to ensure free trade store, duty free shop, the holder of the trade equipment the following duty-free sales in the store: 1) Trade Hall (showroom);
2) utility room;
3) storage.
(2) Free trade store the layout of the premises shall be such that it would not be possible to issue or receive the goods without customs control of goods would have immunity and in those premises the entry of unauthorised persons.
(3) Goods sales deadline expired, in accordance with the laws and regulations applied to other customs regime.
36. article. Operations with goods duty-free trade shop (1) imported goods duty-free trade store warehouse allowed only in the presence of a representative of the customs.
(2) Activities related to the storage of the goods, duty-free sales make the store's inventory, but the activities related to the preparation of the goods for sale, free trade store, warehouse, or utility room. These actions are to be carried out under customs control.
37. article. Trade duty free trade store (1) 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.
(2) Duty-free sales in the shop for goods paid in local currency. You can also pay in foreign currency, if duty free sales in the shop are used in electronic cash registers that provide the appropriate currency conversion in local currency.
(3) Selling goods tax-free trade shop storage and utility room is prohibited.
Transitional provisions with the entry into force of this Act shall terminate customs law (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 1997, no. 15; 1998, 12, 23 no; 1999, no. 19; 2001; 2002, nr. 10.12. No; 2003, 15, nr. 24).
The law shall enter into force on 1 May 2004.
The law adopted by the Parliament of 18 March 2004.
State v. President Vaira Vīķe-Freiberga in Riga 2004 April 6 Editorial Note: the law shall enter into force on 1 May 2004.