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On Excise Duties

Original Language Title: Par akcīzes nodokli

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The Saeima has adopted and the President promulgated the following laws: chapter I on excise duties. General provisions article 1. The terms used in the law (1) the terms used in the Act complies with the law "About taxes and duties" used terms, if this law provides otherwise.
(2) the Act is used in the following terms: 1) excise goods, alcoholic beverages, tobacco products, petroleum products, soft drinks and coffee;
2) excise duty stamps, alcoholic beverages or tobacco products excise mark which shall be affixed to the packaging of alcoholic drinks (bottle or other container) or tobacco packaging (package or other container), which certifies that the labelled alcoholic beverages or tobacco products are legal in origin and they are taken under the control of national excise duty laid down conditions;
3) deferred tax payment-excise duties be lifted in relation to excise goods in the production, processing, storage and transport;
4) Member State: any Member State of the European Union;
5) the maximum retail price-the price of cigarettes (including all taxes), which points to the excise duty stamps and cigarettes specifically determined by the importer, the storekeeper in the Republic of Latvia or another Member State by the holder of the warehouse or the appointed pārsūtītājtirgotāj representative of the taxable person, ordering the excise stamps these cigarettes;
6) the retail price of cigarettes, the importer, the storekeeper in the Republic of Latvia or another Member State, the holder of the warehouse or pārsūtītājtirgotāj the taxpayer's representative is most often the maximum retail price of cigarettes in the period concerned;
7) tax warehouse: a place to warehouse keeper produced, processed, stored, transported, shall receive or take other actions with the excise goods, applying the deferred tax payment;
8) the importer-a person who imports excisable goods in the Republic of Latvia for release for free circulation of foreign, other than that of the territories referred to in Directive 92/12/EEC Article 2, first, second or third subparagraph, or from the åland Islands or the Channel Islands;
9) storekeeper-a person who has the right to keep the ownership or possession of an Excise warehouse;
10) approved dealer — a person who is not the holder of the status of the warehouse and shall have the right to be subject to excise duty from another Member State applying the deferred tax payment to them;
11) unverified dealer — a person who is not the holder of the status and inventory which is entitled to one specific action on a specific single excise duty from another Member State applying the deferred tax payment to them;
12) pārsūtītājtirgotāj: a person from one Member State sends the excise goods to another Member State to a person who is not the holder of a warehouse, approved or not approved trader dealer status;
13) the taxpayer's representative — a person who is entitled to pay excise duty on excise goods storekeeper or pārsūtītājtirgotāj of one Member State shall supply the other Member State of the person is not the holder of the status of the warehouse;
14) support — support the excise duty to which the applicant undertakes to pay excise duty on excise goods under this Act, if the person concerned fails to fulfil the requirements laid down in the law.

2. article. The scope of the law (1) this law shall determine any excisable goods subject to excise duty (tax), and this applies to excise goods imported, exported, manufactured, processed, stored, disposed of, or sent to the Republic of Latvia.
(2) article 25 of this law in the third, fourth, fifth, sixth, seventh and eighth part, article 26, third, and fourth part 31 and 32, article does not apply to soft drinks and coffee.
(3) in this law, the conditions for the movement of excise goods from other Member States or to other Member States also apply to the territories referred to in Directive 92/12/EEC Article 2, fourth paragraph.
(4) To apply excise duty deferred tax payment when: 1) excise duty apply to European Union Customs procedure (other than release for free circulation);
2) excise goods are imported from or exported to the territories referred to in Directive 92/12/EEC Article 2, first, second or third part, imported from the åland Islands or the Channel Islands or exported to the European Union, application of the customs procedure (other than release for free circulation);
3) excise goods are delivered free zones or free warehouses.
(5) If, in the fourth paragraph of this article, these procedures are not met, the responsible person shall pay the tax at this statutory tax rates.
(6) special permit (license) require the following specific actions with the excise duty: 1) for the operation of the warehouse keeper;
2) approved dealer activities;
3) taxpayer's representative;
4) alcoholic beverages, tobacco or petroleum products wholesale;
5), alcoholic beverages or tobacco products for retail sale of petroleum products.
(7) the Cabinet of Ministers shall lay down the procedures for the movement of excisable goods, including: 1) licence, renewal, cancellation and use;
2) other requirements of the warehouse keeper approved trader or his representative;
3) importer, trader and pārsūtītājtirgotāj not approved for operation;
4) other requirements under this Act.

Chapter II. Tax objects article 3. Taxable spirits (1) taxable in the following alcoholic beverages: 1) beer;
2) wine;
3) fermented beverages;
4) intermediate products;
5) other alcoholic beverages referred to in the sixth subparagraph of this article.
(2) For the cave is considered fermented alcoholic beverage, which is made up of water, malt and hops, which add to the absolute quantity of alcohol exceeding 0.5% vol. and which is classified in the European Union's combined nomenclature (hereinafter combined nomenclature) 2203. the position, as well as beer beverages containing beer and soft drink or a mixture of components, in which absolute quantities exceeding 0.5% vol. of alcohol and who are classified in the combined nomenclature of goods heading 2206.
(3) for a wine to be considered:

1) still wine, a product that is classified and 2204 of the combined nomenclature of goods of heading 2205. unless it is obtained by the fermentation of natural wine material, if the actual quantities of alcohol exceeding 1.2% vol., in it but not exceeding 18% vol., and that the alcohol contained in the finished product is entirely of fermented origin;
2) sparkling wine: the product that is classified and 2204 of the combined nomenclature of goods of heading 2205. unless it is obtained by the fermentation of natural wine material, if the actual quantities of alcohol exceeding 1.2% vol., in it but not exceeding 15% vol., and that the alcohol contained in the finished product is entirely of fermented origin. The product is the excess fluid (three bar or more) due to the presence of carbon dioxide, and is bottled with a particular ' mushroom Stoppers ' held in fixed or other packaging.
(4) For fermented beverages shall be considered: 1) still fermented beverages – products (except wine), which are classified in the combined nomenclature, 2205 and 2206 2204..., unless the actual alcoholic strength exceeding 1.2% vol. but not exceeding 15% vol., and that the alcohol contained in the finished product is entirely of fermented origin;
2) sparkling fermented beverages – products (except wine), which are classified in the combined nomenclature, 2205 and 2206 2204..., unless the actual quantity of alcohol exceeds 1.2% vol. but not exceeding 15% vol., and that the alcohol contained in the finished product is entirely of fermented origin. With the excess liquid products (three bar or more) due to the presence of carbon dioxide, and they are bottled with a particular ' mushroom Stoppers ' held in fixed or other packaging.
(5) For intermediate products are to be considered as products (except for wine and fermented beverages), which are classified in the combined nomenclature, 2205 and 2206 2204..., unless it is the main wine or fermented beverages, and the actual amount of alcohol exceeds 1.2% vol. but not exceeding 22% vol.. In the finished composition intermediate products alcohol may not be just a fermented, if at least 30 percent of the actual quantities of alcohol% vol. of fermented origin is.
(6) For other alcoholic beverages shall be considered: 1) alcohol: a product that is classified in the combined nomenclature, 2208 90 91 0 and 2208 90 99 2207 0.;
2) products which are classified in the combined nomenclature of goods of heading 2208. and the actual quantities exceeding 1.2% vol. of alcohol except spirits;
3) products which are classified in the combined nomenclature, 2205 and 2206 2204... the position which the actual alcoholic strength exceeding 1.2% vol., but not meet the third, fourth and fifth paragraphs of these conditions;
4) any other foods that contain the actual alcoholic strength exceeding 1.2% vol., except for those mentioned in the second, third, fourth and fifth parts and these parts 1, 2 and 3.

4. article. The taxable tobacco products (1), the following taxable tobacco products: 1) cigars and cigarillos;
2) cigarettes;
3) smoking tobacco: a) finely cut tobacco cigarette wound, (b)) other smoking tobacco.
(2) For cigars and cigarillos considered the following tobacco products (if they can be smoked as they are): 1) rolls of tobacco which are made entirely of natural tobacco;
2) rolls of tobacco with an outer wrapper of natural tobacco;
3) rolls of tobacco with a chopped tobacco filler and mixed with an outer wrapper of the normal colour of a cigar covering the product in full of that and also, where appropriate, the filter (but not the mouthpiece, if the product has one) and a binder, both being of reconstituted tobacco, where the product's weight, not including filter or mouthpiece is not less than 1.2 g and where the wrapper is fitted an external spiral form with an acute angle of at least 30 ° to the longitudinal axis of the product;
4) rolls of tobacco with a chopped tobacco filler mixed and homogenized tobacco with the outer wrapper of the normal colour of a cigar covering the product in full of that and also, where appropriate, the filter (but not the mouthpiece, if the product has one), if the product's weight, not including filter or mouthpiece is not less than 2.3 g and the circumference of the product is at least the third length is not less than 34 mm.
(3) the following are considered cigarettes tobacco products: 1) rolls of tobacco which can be smoked as they are and which are not cigars or cigarillos;
2) rolls of tobacco which, without industrial processing inserted into cigarette-paper tubes;
3) rolls of tobacco which, without industrial processing are wrapped in cigarette paper.
(4) For smoking tobacco: 1) be cut or otherwise split tobacco, which twisted or pressed into blocks and can be smoked without further industrial processing;
2) tobacco residues, which are mentioned in the second and third subparagraphs and which can be smoked.
(5) on the finely cut tobacco cigarette wound be considered in part four of this article that smoking tobacco, in which at least 25 percent of the weight is cut or shredded tobacco leaf and tobacco substitute particles that are less than one millimeter.
(6) products, which only partly consists of tobacco, but otherwise meet the conditions of the second subparagraph shall be considered to be cigars or cigarillos if they are: 1) the outer wrapper of natural tobacco;
2) homogenized tobacco outer and inner wrapper;
3) homogenised tobacco external wrapper.
(7) products consisting in part of substances other than tobacco but otherwise meet the third or the fourth subparagraph, be regarded as relevant for the cigarettes or smoking tobacco.

5. article. The taxable oil products (1) taxable petroleum products to substitute products and components, as well as other products completely or partially composed of hydrocarbons.
(2) the taxable oil products, which are classified in the combined nomenclature of goods 27 and 29, set in the annex to this law.
(3) taxable products as well, which are classified in the combined nomenclature of goods 34 and 38, as well as other products (no matter what group they combined nomenclature included), provided that the products are realized or intended for sale, used or intended for use as heating fuel or motor fuel, for the substitute product or component.
(4) the third part of this article shall not apply to natural gas, coal, peat or other similar hard products.

(5) If the third paragraph of this article, the products referred to in this law, in accordance with article 18, paragraph 1, first subparagraph and use the supplied for purposes other than as motor fuel or heating fuels, the products are not subject to this statutory excise movement and control conditions.

6. article. The taxable non-alcoholic beverages and coffee (1) taxable object is soft drinks, waters and mineral waters containing added sugar, other sweetening matter or flavoured, aromatic substances and other non-alcoholic beverages excluding fruit and vegetable juices and Nectars, waters and the natural mineral waters, artificial mineral waters without sugar, other sweetening matter or aromatic substances.
(2) the taxable object is coffee — Malta or Maltese, toasted or roasted, with or without caffeine, which is classified in the combined nomenclature of goods heading 0901, as well as coffee extracts, essences, concentrates and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee grounds, which are classified in the combined nomenclature or 210 210 111.112. trade position.


Chapter III. Taxable persons article 7. Types of taxable taxable persons are: 1) the importer;
2) storekeeper in the cases specified in this law;
3) approved dealer, trader, pārsūtītājtirgotāj that have not been approved or the taxpayer's representative in the cases specified in this law;
4) a person who imports into the Republic of Latvia or receives from another Member State in which excise goods already released for free circulation in another Member State;
5) another person under this Act.

8. article. Warehouse holder (1) Warehouse holder may take action on excise duty Excise warehouse, being subject to deferred taxation.
(2) the holder of the warehouse inventory, record and be responsible for any activity with excise duty Excise warehouse.
(3) excise duty, the Excise warehouse, the deferred tax payment. Until the excise duty is paid or they are exempt from the payment of tax under this Act, shall be submitted.
(4) an Excise warehouse Only allowed: 1) excise goods production, processing and recycling;
2) excise goods packing;
3) oil mixing (mixing well with other substances other than petroleum products, within the meaning of this Act) and any other oil products activities, which they change their life, physical or chemical properties;
4) excise goods storage, application of excise duty deferred taxation, with the exception of this law article 2 referred to in the fourth paragraph;
5) other operations other than those referred to in this part 1, 2, 3 and 4, the application of excise duty deferred taxation, with the exception of this law article 2 referred to in the fourth paragraph.
(5) in order to create and hold a tax warehouse, must be submitted to article 31 of this law in General.

9. article. Approved and non-approved dealer trader (1) approved dealer or approved dealer may receive from another Member State, the excise duty being subject to deferred taxation.
(2) the approved or non-approved dealer trader is responsible for payment of the tax under this Act.
(3) an approved dealer or an approved dealer shall not be entitled to store, send, or take other actions with the excise goods being subject to any outstanding tax payment.
(4) Before an approved dealer's activities shall be submitted to the article 31 of this law in General. To non-approved trader could take action on excise duty, before submitting one of this law, the provision laid down in article 31.
(5) the approved or non-approved trader dealer lists, registers and is in charge of all excise goods that are received from other Member States.

10. article. Pārsūtītājtirgotāj (1) Pārsūtītājtirgotāj, which is sent from another Member State excisable goods to the Republic of Latvia, shall appoint a representative of the taxable person. Pārsūtītājtirgotāj appointed representative of the taxable person in the place of pārsūtītājtirgotāj responsible for the payment of the tax in the Republic of Latvia and other requirements under this Act. Pārsūtītājtirgotāj does not pay tax, if instead all requirement of the appointed representative of the taxable person. Pārsūtītājtirgotāj is responsible for payment of the tax, if it appointed a representative of the taxable person fails to pay a tax under this Act.
(2) the Pārsūtītājtirgotāj, from the Republic of Latvia of products subject to excise duty dispatched to other Member States shall be responsible for payment of the tax in the Member State concerned.
(3) Pārsūtītājtirgotāj before the excise goods are dispatched to other Member States is lodged.
(4) Pārsūtītājtirgotāj lists the excise goods, as well as the relevant documents submitted to the tax administration or inform it of the other messages required under this Act.

11. article. The taxpayer's representative (1) a taxpayer's representative may be appointed in the Republic of Latvia: 1) in another Member State, the holder of a warehouse that supplies the excise goods not approved approved trader or dealer in the Republic of Latvia;
2) other Member pārsūtītājtirgotāj, which sends the products subject to excise duty to the Republic of Latvia;
3) another Member State excisable goods, delivering soft drinks or coffee trader approved or non-approved dealer in the Republic of Latvia.
(2) a representative of the taxable person liable for payment of the tax in accordance with this law, as well as perform other requirements referred to in this law.
(3) to launch the activities of the representative of the taxable person, must be submitted to the law laid down in article 31, the overall security.
(4) a representative of the taxable person accounts excise goods which are delivered in the Republic of Latvia, as well as the relevant documents submitted to the tax administration or inform it of the other messages required under this Act.

Chapter IV. Tax rates article 12. Tax rates on alcoholic beverages alcoholic beverages tax calculated at the following rates: 1) beer (about 100 litres): 1.22 lat per% vol. of alcohol absolute, expressed to one decimal place, but no less than 2 dollars per 100 litres of beer;
2) wine (100 litres) — 30 lats;
3) fermented beverages (100 litres) — 30 lats;
4) intermediate goods (100 litres): a) with absolute alcohol content to 15% vol., (including) — lats, 42

(b)) with absolute alcohol content from 15% vol. (not including) to 22% vol. (including) — 70 lats;
5) other alcoholic beverages (about 100 litres absolute alcohol): 550.

13. article. The tax rates on tobacco products (1) tobacco products tax calculated at the following rates: 1) cigars and cigarillos (cigars or cigarillos per 1000): 11 lats;
2) cigarettes: a) for 1000 cigarettes 17.8 lats, b) percent of maximum 32.2 retail price;
3) smoking tobacco (about 1000 grams tobacco): a) finely cut tobacco cigarette wound — lats, 21 (b)) other smoking tobaccos: 13 late.
(2) taxable cigarette (with or without a filter) is a cigarette of up to 90 millimetres (not including filter or mouthpiece).
(3) on the cigarette, which is more than 90 millimetres (not including filter or mouthpiece) but not exceeding 180 mm (not including filter or mouthpiece), the tax payable for a double. On the cigarette, which is more than 180 millimetres (not including filter or mouthpiece), but not more than 270 millimetres (not including filter or mouthpiece), tax payable in the triple etc.

14. article. Tax rates for petroleum products (1) petroleum products, except in the second, third, fourth, fifth and sixth cases referred to, the tax calculated at the following rates: 1) for unleaded petrol, the substitute products and components for 1000 litres — 160 lats;
2) for leaded petrol, the substitute products and components for 1000 litres-210 lats;
3), its counterpart in the kerosene and components for 1000 litres-130 lats;
4) diesel (gas oil), the substitute products and components for 1000 litres-130 lats;
5) oil gases and other gaseous hydrocarbons in about 1000 kilograms — 50 lats;
6 fuel oils, its counterpart for) and components whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, except for the part referred to in paragraph 7, about 1000 litres of fuel oil — 130 lats;
7, its counterpart for fuel oil) and components whose colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to or greater than 25 CST, about 1000 kilograms — 7 lats.
(2) the first subparagraph of this article 3, 4 and 5 referred to in paragraph petroleum products tax calculated at the rate of 13 per 1000 litres of pounds if the oils are highlighted (marked) in accordance with article 28 of this law and those used as heating fuel heat abstraction heating or heat energy production production (processing) technological process (referred to as fuel).
(3) the first part of this article referred to in paragraph 1 of the petroleum products tax calculated at the rate of 1000 lats 152 litres if the relevant oil products is accompanied by one of the following products: 1) ethyl alcohol obtained from agricultural raw materials, which are dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured (alcohol) from 4.5 up to 5.0% vol.: of the total amount of petroleum products;
2) ethanol derivative ETB (alone or in combination with alcohol) — up to 12% vol. of the total amount of petroleum products.
(4) the first part of this article referred to in paragraph 4 of the petroleum products tax calculated at the rate of 100 lats for 1000 litres, if the relevant oil products is added from rape seed oil derived biodiesel — at least 30% vol. of the total amount of petroleum products.
(5) for Biodiesel, which is totally derived from rape seed oil, tax is calculated at the rate of 1000 lats, 0 kilograms.
(6) the first subparagraph of this article referred to in paragraph 5 of the petroleum products tax calculated at the rate of 1000 lats, 0 kilograms, if the relevant oil products are delivered to persons used as heating fuel or gas furnaces and other equipment, not fuel.
(7) the cabinet shall determine the third, fourth and fifth subparagraphs that oil and the tax administration procedures.

15. article. Tax soft drinks and coffee (1) soft drinks (100 litres) tax rate is 2 Lats.
(2) coffee (about 100 kilograms) tax rate is 50 dollars.

Chapter v. Exemptions and facilities article 16. Tax exemption for alcoholic beverages (1) is exempt from tax in the following alcoholic beverages: 1) denatured alcohol;
2) alcoholic beverages, which are used to measure the quality of alcoholic beverages;
3) medical uses for spirit used in medical institutions and pharmacies;
4) alcohol for the manufacture of medicinal products, it referred to a European Union Directive 65/65/EEC;
5) alcohol (if these cases can not use denatured alcohol): a) used for the purposes of scientific research (b)) which is used in other products or goods (except alcoholic beverages) of quality measurement, c) who as an integral part of the equipment and machinery include or provide devices and mechanisms, (d)) which is used in the production of cosmetic products, e) which is used in the food industry (excluding the use of raw materials in the production of alcoholic beverages);
6) wine, fermented beverages or beer, which made for an individual for their own consumption, provided that they are not realized;
7) alcoholic drink that contains chocolate products or other food products, provided that you comply with the third paragraph of this article;
8) alcohol which contains vinegar or other products that are part of the combined nomenclature of goods heading 2209;
9) alcohol that contains products that are part of the combined nomenclature and goods 2106.3302. position and for the food or the manufacture of soft drinks that contain the actual alcoholic strength not exceeding 1.2% vol. of quantity;
10) products which meet the general definition of spirit drinks which are destroyed or otherwise ensure that they would not apply to diet or use of alcoholic beverages or other products for human consumption.
(2) alcohol denaturation and denatured alcohol shall lay down the procedure of the Cabinet of Ministers.
(3) the first part of this article, paragraph 7 of the tax exemption applies to alcoholic beverages, if the alcohol content does not exceed 8.5 litres absolute alcohol is 100 kilograms of chocolate products, or 5 litres of absolute alcohol is 100 kilograms of other food.
(4) If the third paragraph of this article, the conditions are not met, the said drinks calculated tax on the entire amount of alcohol used by article 12 of this law, at the rates laid down in.

(5) the order in which you apply the first paragraph of this article 5, 7, 8, 9 and 10 in certain tax exemptions, provided for the Cabinet of Ministers.

Article 17. Tax exemption of tobacco products, the Cabinet in the order of the tax are exempted: 1) denatured manufactured tobacco products;
2) tobacco products, which are used to measure the quality of tobacco.

18. article. Tax exemptions and incentives for oil products (1) cabinet order is exempt from the tax on petroleum products in accordance with the third paragraph of this article, the conditions of delivery and uses: 1) for purposes other than as motor fuel or heating fuel;
2) aircraft and other air vehicles (aircraft), which are not used for private relaxation and entertainment;
3) on ships and other peldlīdzekļo (hereinafter the Board), which are not used for private relaxation and entertainment;
4) combined production of electricity or equipment that generates electricity and heat;
5) chemical treatment process, adding coke used as fuel.
(2) For the first part of this article 2 and 3 of this private recreation and entertainment are to be considered as cases of aircraft or vessel owner, or other natural or legal person or ship the aircraft rented or used on other bases, aircraft or vessels not used for commercial purposes, in particular for the carriage of passengers or goods or the provision of services for a fee, or the national authorities.
(3) If the first part of this article 2, 3, 4 or 5 in the cases referred to in paragraph uses the diesel fuel, kerosene or fuel oil whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components, the mineral oils concerned are exempt if they are labelled (marked) in accordance with article 28 of this law.
(4) the Cabinet in the order of the tax exempt oil (fuel) in the Republic of Latvia from other Member States are net importers and vehicle mounted equipment operation and maintenance.
(5) agricultural producer shall repay the tax on diesel (gas oil) agricultural land, subject to the following conditions: 1) producer of agricultural production: a) — economic activity in the agricultural production, which pays taxes tax law question in order, b) accounting for agricultural production in accordance with the procedure laid down by law;
2) in one calendar year 100 litres of diesel fuel bills (gas) for each property, permanent use or lease of agricultural land per hectare;
3) diesel (gas oil) purchased using one of the following ways: (a)) of settlement funds transferred from agricultural producers account for a credit institution to the seller's account in a credit institution (non-cash settlement), b) use credit, debit or other payment card belonging to the agricultural producers, c) a cash contribution of fuel sellers account credit institution, if the settlement is carried out by the agricultural producers – a natural person;
4) diesel (gas oil) was purchased in a given calendar year for which the refund is claimed;
5) if the manufacturer has agricultural production tax, fee, or other national minimum payment amount to be repaid, the debt is first redirected this to cover the debt.
(6) the cabinet shall make arrangements (including supporting documents, deadlines for the submission of documents, the time limits for tax rebate, as well as the authorities carrying out the agricultural land), in which the producers of agricultural production refundable tax on diesel (gas oil) in accordance with the fifth paragraph of this article.
(7) the economic cabinet order shall repay the tax paid on this law, the first part of article 14 referred to in paragraph 7 of the petroleum products used in the production of thermal space heating and hot water preparation.

19. article. Tax exemption for soft drinks and coffee (1) is exempt from the tax, coffee, which is used for determining the quality of coffee, as well as soft drinks: 1) used soft drink quality;
2) which had been made by an individual for their own consumption, provided that they are not realized;
3) which are made in bulk and catering company for consumption in that company.
(2) are exempt from the tax soft drinks and coffee, used in other food products (including alcoholic beverages).

20. article. Tax exemptions and incentives for diplomats and international organisations (1) subject to the second and third parts of the conditions are exempt from the tax excise goods which are delivered by Member States or other foreign representatives or organizations: 1) in the context of diplomatic or consular relations;
2) international organisations recognised as such by the authorities of the countries in which these organizations are located, as well as members of these organizations in accordance with the international conventions establishing the organizations or by headquarters agreements;
3) of any North Atlantic Treaty Organization to the armed forces of a Member State other than the Member State in which excise duty is charged, as well as the armed forces, referred to the European Council decision 90/640/EEC in article 1, that the armed forces as well as civilian personnel for consumption that it spends, the armed forces or the kitchen or cafeteria;
4) consumption in accordance with the agreements concluded with foreign States, non-Member States or international organizations, unless with respect to the exemption from value added tax the following contract is allowed or approved.
(2) the first paragraph of this article to the other Member States or other foreign representatives or organizations in the Republic of Latvia is entitled to products subject to excise duty from another Member State applying the deferred tax payment to them. In this case, the consignor of excisable goods used in this law, article 25 of the document referred to in the eighth, as well as the document that established the European Union regulation 31/96 and certifying that the excise goods are exempt from tax.

(3) of this article, the Member State referred to in the first subparagraph or other foreign representatives or organisations in other Member States are allowed to receive excise goods from the application of the Republic of Latvia, they deferred the payment of tax in accordance with article 25 of this law.
(4) If the first paragraph of this article or of other Member States, by other foreign representatives or organizations located in the Republic of Latvia to acquire excisable goods in the Republic of Latvia, the excise tax refund in the Cabinet.

21. article. Other exemptions (1) is exempt from the tax excise goods lost for reasons of force majeure, if there is evidence, which had been approved by the relevant national supervisory and control documents issued by the authorities that the shortfall is the result of a taxable person.
(2) the tax is exempt From excise duty that lost production, processing, storage or movement when applied to the deferred tax payment in accordance with the Cabinet of Ministers approved norms.
(3) cabinet order from tax exempt excise goods which are imported into the individual for their own consumption in the Republic of Latvia of the other Member States.
(4) excise tax exempt goods which are imported from a foreign natural person who is not a Member State of the territories referred to in Directive 92/12/EEC Article 2, first, second or third subparagraph of the åland Islands or the Channel Islands and are exempt from customs duty.
(5) tax exempt From excise goods from a foreign natural person other than the Member State of the entities referred to in Directive 92/12/EEC Article 2, first, second or third subparagraph of the åland Islands or the Channel Islands sent by mail a physical person in the Republic of Latvia and exempt from customs duties.

Chapter VI. Tax calculation and payment article 22. Tax calculation (1) the duty of excise duty calculated by this law, 12, 13, 14 and 15 at the rates laid down in article.
(2) in calculating the duty, this law, article 12, paragraph 5, the quantities of alcoholic beverages in litres of the Cabinet properly determined according to the quantity of 20 ° (C).
(3) the cigarettes tax calculation, summing the values derived from the application of this law, in article 13, first paragraph, point 2 "a" and "b" in the rate of duty laid down.
(4) If you do not know the maximum retail selling price of cigarettes, the duty laid down in article 32 of the cases or in other cases specified in this law, is calculated by adding the values derived from the application of this law, in article 13, first paragraph, point 2 "a" and "b" in certain rates of duty and the duty calculation using one of the following prices: 1) the importer or warehouse keeper in the Republic of Latvia or another Member State, the holder of a warehouse or pārsūtītājtirgotāj the taxpayer's representative designated in the previous taxation period most commonly prescribed maximum retail price but not less than the retail price of cigarettes in the preceding calendar year, if the tax paid to the importer or the warehouse keeper in the Republic of Latvia or another Member State by the holder of the warehouse or the pārsūtītājtirgotāj appointed a representative of the taxable person;
2) actual sales prices of cigarettes, but not less than the retail price of cigarettes in the preceding calendar year, if the tax payable by a person other than the importer or warehouse keeper in the Republic of Latvia or another Member State by the holder of the warehouse or the pārsūtītājtirgotāj appointed a representative of the taxable person;
3) most popular retail price in the previous calendar year, if you can not identify this part, paragraph 1 or 2 of those prices.
(5) in calculating the duty, of this law article 14, first paragraph, 1., 2., 3., 4. and 5. above mineral oil quantity litres Cabinet properly determined according to the amount of 15 ° c.

23. article. Tax payment (1) the holder of an approved Warehouse, trader and a representative of the taxable person's tax tax period is one calendar month.
(2) the taxable person calculated tax on excise goods from a foreign country that is not a Member State, the Republic of Latvia imported for release for free circulation, pay the State budget before the excise goods presented to Customs shall, with the exception of the law referred to in article 25.
(3) the warehouse keeper in the tax period calculated on the excise tax on goods exported during the period of taxation from a tax warehouse, pay to the State budget within 15 days after the end of the tax period other than this law referred to in article 25.
(4) an approved trader calculated tax on excise goods which it during the tax period in the Republic of Latvia receives from another Member State, the State budget within 15 days after the end of the tax period, except when the tax paid by a representative of the taxable person in accordance with the sixth.
(5) an approved trader calculated tax on excise goods in the Republic of Latvia it receives from another Member State, the State budget within the next five working days after the receipt of the excise duty in the Republic of Latvia, except where the tax paid by the taxpayer's representative in accordance with the sixth.
(6) If another Member State the tax warehouse holder has appointed a representative of the taxable person in the Republic of Latvia in accordance with this law, the calculated tax on excisable goods in another Member State, the holder of the Excise warehouse shall forward the approved or non-approved dealer in the Republic of Latvia, the representative of the taxpayer for the previous taxation period in the Republic of Latvia received excise duty paid to the State budget within 15 days after the end of the tax period.
(7) a representative of the taxable person, the tax calculated on the excise goods pārsūtītājtirgotāj in another Member State shall send to the person concerned in the Republic of Latvia for the previous taxation period in the Republic of Latvia received excise duty paid to the State budget within 15 days after the end of the tax period.
(8) the natural or legal person in the Republic of Latvia are imported from another Member State or receives excise goods already released for free circulation in another Member State, the calculated tax paid to the State budget within the next five working days after the excise goods or receipt in the Republic of Latvia, with the exception of article 21 of this law in the case referred to in the third subparagraph.

(9) the warehouse keeper a tax on the tax period of shortage of excisable goods (such as izlaupījum, loss, loss) which results in an Excise warehouse or moving the appropriate excise duty in accordance with article 25 of this law (other than this Act article 21 first and second parts of that shortfall), paid to the State budget within 15 days after the end of the tax period.
(10) the importer a tax on excise duty found discrepancies (for example, izlaupījum, loss, loss, other than this Act article 21 first and second shortfall referred to in part) caused by moving the appropriate excise duty in accordance with article 25 of this law, the State budget within the next five working days after the capture of the shortfall.
(11) the warehouse keeper duty on excise goods consumed during the tax period the Excise warehouse (including presentations, exhibitions, tastings, except excise goods), paid to the State budget within 15 days after the end of the tax period.
(12) article 2 of this law in the fifth subparagraph, in those cases, as well as on the findings of a tax shortfall of this law article 2, fourth paragraph, in the cases referred to in the tax payment in accordance with the relevant laws and regulations.
(13) in this article, payment arrangements also apply to excise goods marked with excise stamps. If the taxable person for excise goods marked with excise duty stamps, fails to pay tax in accordance with the second, third, fourth, fifth, sixth, seventh, eighth, ninth, tenth, eleventh and twelfth, 180 days from excise duty stamps received, considered that the excise goods have been commercialized in the Republic of Latvia pursuant to article 27 of this law, and tax on the excise duty payable under excise duty stamps received.
(14) if the tax paid in accordance with the thirteenth paragraph of this article according to the received excise tax stamps in accordance with this article, second, third, fourth, fifth, sixth, seventh, eighth, ninth, tenth, eleventh and twelfth, will no longer pay.
(15) the tax is not paid if the thirteenth part of this article within the time limit set in the taxable person is returned to the excise duties in accordance with this law, mark article 27.

24. article. Tax Declaration (1) the tax return for the tax period, the holder of a warehouse approved trader or his representative shall submit to the State revenue service within 15 days after the end of the tax period. Other taxable persons tax return shall be submitted not later than one working day following that this statutory period of payment.
(2) a warehouse keeper shall submit tax returns for each of the Excise warehouse.
(3) the tax declaration form shall be approved by the Cabinet of Ministers.

Chapter VII. The movement of excise goods article 25. The movement of excise goods, applying the deferred tax payment (1) the importer in accordance with the procedure laid down in this Act allowed deferred payment of tax to apply excise duty that it led to the Excise warehouse of the Republic of Latvia.
(2) the importer who carried out the first paragraph of this article, pay no tax if the State revenue service is submitted attesting that products subject to excise duty on excise goods received into inventory. If the State revenue service within three working days from the date on which the excise goods were imported into the Republic of Latvia, is presented in the document, certifying that the excise goods have been received in the Excise warehouse, the importer pays tax under the statutory tax rate.
(3) if the importer of the first part of this article the following, submitted in accordance with the law of security requirements, deferred taxation does not apply and the importer pays tax under the statutory tax rate.
(4) the warehouse keeper allowed deferred payment of the tax to apply to excise goods: 1) from a tax warehouse in the Republic of Latvia: (a)) moved to another Excise warehouse, the Republic of Latvia (b)) moved to another Excise warehouse in another Member State, c) delivered to an approved trader or dealer not approved in another Member State, supply of this law, d) referred to in article 20 persons or organisation in another Member State;
2) removed from the Excise warehouse for further removal from the Republic of Latvia abroad, which is not a Member State, or who apply this law article 2, fourth paragraph;
3) imported in the Republic of Latvia from foreign, which is not a Member State, to the Excise warehouse of the Republic of Latvia;
4) from a tax warehouse in another Member State are moved to the Excise warehouse of the Republic of Latvia.
(5) the holder of a warehouse, which made the fourth paragraph of this article, such activities, pay no tax if the State revenue service is submitted attesting that the excise goods meets one of the following conditions: 1) they have received a tax warehouse;
2) they have received an approved trader in another Member State or in a non-approved dealer. If the recipient is not an approved trader, in addition to the submit a document proving that the duty has been secured, the requested Member State, as well as to be the following: a) the beneficiary Member States in the tax administration office, (b)) date, registration number and other indications that the tax administration received the tax payment or tax;
3) they have received this law article 20 organizations in other Member States. In this case, the extra eighth of this article documents that use the document certifying that the excise goods are exempt from tax. This document set out the European Union's regulation 31/96;
4) they are exported from the Republic of Latvia abroad, which is not a Member State;
5) they comply with the conditions referred to in article 2 of this law in the fourth paragraph.

(6) where excise goods moved during the tax period in accordance with the fourth paragraph of this article, within 15 days after the end of the tax period is submitted to the State revenue service this article the fifth and eighth in those documents, the storekeeper shall pay a tax under this statutory tax rate. If the relevant documents submitted to the State revenue service after the deadline, but no later than three years after that date, the tax paid is transferred to the future tax payments, or at the written request of a taxable person shall within 30 days after receipt of the request.
(7) the approved or non-approved dealer trader from another Member State excisable goods for which the deferred payment of tax, a tax receipt by the State Revenue Service eighth this article documents. Approved trader or non-approved trader from another Member State, the excise duty paid in tax in accordance with this Act or the tax is not paid, if the Member State concerned, payment of departure tax payer of the appointed representative in the Republic of Latvia. If the tax paid by the taxpayer's representative, this one from this article in the eighth that copies of documents submitted to the State revenue service.
(8) in the first, second, fourth, fifth, sixth and seventh in the cases set out in part uses the documents laid down in the European Union regulation 2719/92. document and control procedures, as well as other conditions referred to in this article provides for the movement of excisable products, the Cabinet of Ministers.
(9) the warehouse keeper allowed deferred taxation applied to soft drinks and coffee, if these goods are: 1) from a tax warehouse in the Republic of Latvia: (a)) moved to another Excise warehouse, the Republic of Latvia (b)) moved to another foreign country (including Member State) or the this law, article 2, fourth paragraph, (c) the supply of this law) article 20 of those persons or organizations in another Member State;
2) imported in the Republic of Latvia of the other foreign (including Member State) to the Excise warehouse of the Republic of Latvia.
(10) the storekeeper, which this article ninth shall take part in these actions, do not pay the tax, if the State revenue service is submitted attesting that the soft drinks and coffee meets one of the following conditions: 1) these goods are received in a tax warehouse;
2) these goods are exported from the Republic of Latvia to another Member State;
3) these goods are exported from the Republic of Latvia abroad, which is not a Member State;
4) these goods meet this law, article 2 of the conditions of the fourth part;
5) these goods are received 20 of this law, the organizations referred to in article in another Member State.
(11) If the soft drinks and coffee during the tax period by moving under the ninth part of this article, within 15 days after the end of the tax period for the State revenue service is not provided in this article, the tenth part of those documents, the storekeeper shall pay a tax under this statutory tax rate. If the relevant documents submitted after the deadline, but no later than three years after that date, the tax paid is transferred to the future tax payments, or at the written request of a taxable person shall within 30 days after receipt of the request.
(12) the approved or non-approved dealer trader, received from the other Member soft drinks and coffee, shall submit to the State revenue service tax return and pay the tax in accordance with this Act. Approved trader or non-approved trader did not submit tax returns and tax not paid if the tax paid in the Member State of departure concerned appointed his representative in the Republic of Latvia.

26. article. Conditions, moving from another Member State or to another Member State in which excise goods already released for free circulation (1) Natural and legal persons who in the Republic of Latvia are imported from another Member State or receives excise goods already released for free circulation in a Member State, prior to the receipt of excise duty in the Republic of Latvia State revenue service submitted written information, the appropriate security, as well as the payment of duty on these goods under this Act except in the cases covered by article 21 of this law, the exemption referred to in the third subparagraph.
(2) in the first subparagraph in the case of excise receipt of goods in the Republic of Latvia, the persons concerned shall certify, by the State revenue service documents.
(3) the excise goods were released for free circulation in the Republic of Latvia and for which the tax has been paid, but that economic operators for commercial purposes are exported from the Republic of Latvia to another Member State, at the written request of the person concerned in tax refund within 15 days from the date of receipt of the request if the following conditions are fulfilled: 1) before dispatch of the excise duty on excise goods the sender State revenue service to submit a request for refund;
2) that the excise goods using the fourth paragraph of this article documents;
3) excise goods the sender shall be submitted by the State revenue service returned in the fourth paragraph of this article, the copy of the document referred to by the recipient;
4) excise goods the sender State revenue service submitted a document showing that the tax has been secured, the requested Member State, as well as the following information: a) the beneficiary Member States in the tax administration office address, b) date, registration number and other indications that the tax administration received the tax payment or tax;
5) where excise goods are marked with excise duty stamps duty refundable if excise goods from a tax warehouse are sent to another Member State and the Excise warehouse of the sender, to be submitted to the national revenue excise tax stamps in accordance with article 27 of this law.
(4) in the cases referred to in this article uses the documents laid down in the regulation the European Union 3649/92. document and control procedures, as well as other conditions referred to in this article provides for the movement of excisable products, the Cabinet of Ministers.

Chapter VIII. Excise goods labelling article 27. Alcoholic beverages and tobacco products labelling

(1) All liquor and tobacco products marked with excise duty stamps, except in the third paragraph of this article, in certain cases.
(2) the excise duty stamps are allowed to label drinks and tobacco products: 1) in the Republic of Latvia — only the tax warehouse or a customs warehouse;
2) abroad (the Member States), for importation into the Republic of Latvia.
(3) will not be marked with excise duty stamps are allowed: 1) spirits: a) spirit drinks, bottled in bottles with a capacity of up to 100 millilitres, b) beer;
2) spirits and tobacco products, which are exempt from tax under this law, 16, 17, 20 and 21 of article or subject to tax in accordance with article 16 of this law, the fourth part;
3) spirits and tobacco products, which are stored, transferred or disposed of in accordance with article 25 of this law, or subject to this law, article 2 of the conditions of the fourth part.
(4) the excise duty stamps issued by the State revenue service.
(5) the excise duty stamps receive: 1) importer;
2) storekeeper in the Republic of Latvia;
3) another Member State or of the holder of the pārsūtītājtirgotāj warehouse appointed a representative of the taxable person.
(6) if the excise tax stamps, the taxable person under this Act for the tax claims lodged corresponding to excise duty stamps issued for the quantity.
(7) the alcoholic beverages and tobacco products, which are issued excise tax stamps, the deferred tax payment until they pay the tax or of excise stamps to be returned under this Act.
(8) If a taxable person shall return the received but not used or damaged excise stamps, State revenue service, their acquisition costs shall be borne by the person concerned, except for the tenth part of this article, the event referred to. If the taxable person to order excise duty stamps, but not removed its State revenue service within the time limit laid down, their acquisition costs shall be borne by the taxpayer, which ordered the relevant excise stamps.
(9) the checked-in or ordered but not withdrawn the excise stamps to the Minister of finance order is destroyed. Expenses related to the checked in excise duty stamps, shall be borne by the taxpayers, who have given excise tax stamps, except that article tenth of the cases referred to in part. Expenses related to the ordered, but does not remove the excise tax stamps shall be borne by the taxpayers, who ordered the appropriate excise tax stamps.
(10) If the State revenue service taxpayer issued a corrupted or invalid excise stamps, of this article in the eighth and ninth editions referred to the taxable person concerned does not pay. The State revenue service returned damaged or invalid excise stamps, exchanged for new excise stamps.
(11) If a taxable person be returned to the State revenue service received, but not used, or damaged excise duty stamps, tax the taxable person does not have to pay. Tax is payable even if the taxable person shall submit to the State revenue service for tax administration of the other Member State of the issuing of a document showing that the tax stamps have been destroyed in another Member State.
(12) If a taxable person shall return the received but not used or damaged excise stamps and the State revenue service tax has been paid under the atdotaj brand of excise duty, the tax paid is transferred to the future tax payments, or at the written request of a taxable person shall within 30 days after this article was in the eighth and the ninth part of the cover.
(13) the order in which the alcoholic beverages and tobacco products marked with excise duty stamps (including provisions on excise duty stamps being ordered quantities, the terms of service and conditions of receipt, as well as the requirements for the provision of information on the basis of the mark), provides for the Cabinet of Ministers.

28. article. Petroleum product marking (labelling) (1) this law article 14, second paragraph, and article 18 referred to in the third subparagraph of oil highlights (highlights).
(2) petroleum products allowed to highlight (highlight): 1) in the Republic of Latvia — only Excise warehouse;
2) abroad (the Member States), for importation into the Republic of Latvia.
(3) the selected (highlighted) petroleum products allowed: 1) supply or transfer persons entitled to receive them;
2) delivered to another Excise warehouse in the Republic of Latvia or another Member State;
3) to be exported from the Republic of Latvia to another Member State;
4) to be exported from the Republic of Latvia abroad, which is not a Member State.
(4) If article 14, second paragraph, and article 18, third subparagraph, of petroleum products is not highlighted (marked), those calculated and paid tax at article 14, first paragraph, the specific rates.
(5) oil products (labelling) marking procedures and their life is determined by the order of the Cabinet of Ministers.

Chapter IX. Requirements for tobacco products article 29. The maximum retail price of (1) the importer, the storekeeper in the Republic of Latvia or another Member State by the holder of the warehouse, the appointed representative of the taxable person in the Republic of Latvia feasible cigarettes sets the maximum retail selling price and inform the tax administration, ordering the excise stamps.
(2) the maximum retail selling price for cigarettes, does not establish the of this law article 2, fourth paragraph, or moving under 25 or 26 of this law article.
(3) information on the maximum retail selling price, as well as the quantity of cigarettes in one packet of cigarettes to the excise stamps.
(4) in the Republic of Latvia is prohibited to realize the cigarettes at a price which is higher than the maximum retail price of cigarettes. Realizing the cigarettes, the quantity in the package must meet the quantity specified in the excise tax stamps.

30. article. The retail price of cigarettes (1) the State revenue service, using data on excise duty stamps issued and information about the retail price and the quantity of cigarettes in a packet, every year until the 1st of February, down and forward for publication in the newspaper "journal," the most popular retail price in the previous calendar year.

(2) in determining the most popular retail price, are not taken into account its excise tax stamps, which the importer, the storekeeper in the Republic of Latvia or another Member State by the holder of the warehouse, the appointed representative of the taxable person in the Republic of Latvia for the period in question is returned by the State revenue service in accordance with this Act.
(3) the most popular retail price for 1000 cigarettes on the local currency.
(4) in determining the most popular retail price, all importers, warehouse keeper in the Republic of Latvia or another Member State by the holder of the warehouse, the appointed representative of the taxable person in the Republic of Latvia the maximum retail selling price, in LCY, of the 1000 expressed in cigarettes.

Chapter x. Support article 31. Security (1) in order to take action on excise duty and deferred taxation, the taxable person shall provide security.
(2) a taxable person may submit the following assurances: 1) a one-time provision for the estimated tax debt for one specific about;
2) General Security for a certain period and shows the calculated tax amount specified.
(3) security may be used: 1) security;
2) fulfilment of the insurance policy;
3) credit guarantee;
4) pledge agreement concluded with the State revenue service.

32. article. Application security (1) the security shall not be less than the tax calculated on the amount of the excise duty to which the actions will be performed by applying the deferred taxation, except that this article is referred to in the sixth paragraph. Security relevant excise duties apply until they have paid the tax or they are exempt from the payment of tax under this Act.
(2) the security shall be submitted according to the estimated tax by this law, in article 12, 13 or 14. laid down in the first subparagraph of article rates.
(3) a security shall be lodged: 1) of all excise goods in the Excise warehouse and the deferred tax payment, except excise goods for which the security is lodged them by excise stamps in accordance with this law, article 27 of the sixth;
2), products subject to excise duty which are moving under 25 or 26 of this Act. ";
3) in other cases set out in this Act.
(4) Security shall be submitted regardless of whether the excise goods referred to will be exempt from the tax, will be used in the production of other excisable goods or that the tax will not be paid for other reasons. This also applies to alcohol or to any other alcoholic beverages, which is used as a raw material in the production of alcoholic beverages.
(5) If a taxable person who, in accordance with article 27 of this law shall be received, but not used, or damaged the excise stamps, State revenue before excise tax stamps submitted a single receipt is a security, calculated according to excise duty stamps issued, the security corresponding to the amount of the tax that is determined according to atdotaj of the excise tax stamps, delete or given to the applicant by article 27 of this law in the eighth and the ninth part of the cover.
(6) the Cabinet of Ministers: 1) lays down the conditions which in the case of a taxable person can reduce the size of the collateral;
2) defines the procedure for the submission and return of security, delete.

Chapter XI. Liability article 33. Liability for violations of this law in the Republic of Latvia (1) liability for violations of this law this law and the law on taxes and duties ".
(2) in the Republic of Latvia is prohibited to produce, process, store, move and realize the excise goods for which excise duty has not been paid, except in the cases provided by law.
(3) in the Republic of Latvia is prohibited to produce, process, store, move, and alcoholic beverages and tobacco products that are not marked with excise duty stamps, except in the cases provided by law.
(4) the relevant national supervisory and control authorities have the right legislation in order to seize the excise goods in the Republic of Latvia imported or exported from an Excise warehouse, but for which no duty has been paid under this Act or is not filed in the legal security for the performance of the operations or are not marked with excise duty stamps, if provided for by this law.
(5) a tax on the confiscation of this Act or other legislation or other legislation relating to the violations in the movement of excisable goods does not release the person from the obligation to pay the tax in accordance with this Act and the interest in accordance with the law on taxes and duties ".
(6) the excise goods Seized be destroyed, recast or use the Cabinet.
(7) If a person takes any action to excise goods, does not subject to the provisions of this law (including excise duty carried out undeclared importation or another country, not subject to the statutory import order or not fulfilling the customs procedure concerned, do not register the excise goods or on other production without regard to the statutory procedure allowed to manufacture excisable goods, take any other action to excise goods for which tax was not paid or is not filed in this statutory provision or which are not marked with excise duty stamps in accordance with the This law), the State revenue service non-contentious procedure shall recover the State budget under the statutory tax rates tax amounts outstanding and the interest in accordance with the law on taxes and duties ".
(8) If the State revenue service, examining the activities of the person concerned with excise duty excise goods surplus is found that is not specified in the accounting records of the person, and it cannot be demonstrated, as a surplus arises, or you cannot prove that the tax on the excess found is paid, the person concerned shall be deemed to have produced, purchased or taken other action to excise goods for which tax was not paid, and recover from that person the amount of the tax not paid and fines in accordance with the law on taxes and duties ".
(9) of this article, the seventh and eighth cases referred to State revenue service tax, calculated at the rates that were in effect on the date when such activities were carried out. If this cannot be determined, the tax is calculated at the rates in force on the day when the transactions occurred.

(10) where the national authority, other than the State revenue service, within the limits of its competence, finds that a person has taken this article in the seventh or eighth such activities, the national authority shall inform in writing (no later than three working days) in the State revenue service. The State revenue service collects the tax and penalty.
(11) in the seventh part of this article in cases referred to in the tax and penalty shall recover from the person who is in possession of the excise goods, which made the seventh part of this article, such activities, or from the person who made this article a seventh operational referred to, if it is established that movement of the possessor.
(12) a taxable person is prohibited to supply excise goods for which the tax exemption or relief under this Act, a person who is not entitled to receive them.
(13) in the event of failure to comply with the twelfth part of this article, the excise duty paid in tax and penalties in accordance with the procedure laid down in this article. Tax and interest recovered from the taxable person who supplies the excise goods and not noticed the twelfth part of this article or in the relevant provisions of the cabinet order in which excise goods permitted to apply tax exemption or relief under this Act.
(14) the taxable person be prohibited from supplying petroleum products subject to this law, article 14 of the conditions of the second subparagraph, the person is not entitled to receive them.
(15) in the event of failure to comply with this article in part fourteenth, the excise duty paid in tax and penalties in accordance with the procedure laid down in this article. Tax and penalties recovered from a taxable person who has supplied oil and not noticed the fourteenth part of this article or in the relevant Cabinet of Ministers rules of order in which those petroleum products permitted to apply this law, article 14 of the conditions of the second subparagraph.
(16) persons who receive excise goods for which the tax exemption or remission under this Act, it is prohibited to use other (than the tax exemption laid down or benefit) or transfer to another person who is not entitled to receive them.
(17) in the event of failure to comply with the sixteenth part of this article, the excise duty paid in tax and penalties in accordance with the procedure laid down in this article. Tax and penalties shall recover from the person who is in receipt of excise goods and has not adhered to the sixteenth part of this article or in the relevant provisions of the cabinet order in which excise goods permitted to apply tax exemption or relief under this Act. This part does not apply to article 16 of this law in the fourth part of the cases referred to.
(18) the persons who have received highlighted (marked) petroleum products, it is prohibited to transfer to another person who is not entitled to receive them.
(19) in the event of failure to comply with this article, the eighteenth part of the requirements for the selected (highlighted) petroleum products on duty and pay a fine in accordance with the procedure laid down in this article. Tax and penalties shall recover from the person who has received a highlighted (marked) oil products and violated the eighteenth part of this article or in the relevant Cabinet of Ministers rules of order in which allowed to use marked (highlighted) petroleum products.
(20) the selected (highlighted) petroleum products prohibited for use as fuel in motor vehicles or other than as required by law. A person who uses the selected (highlighted) oil as fuel for motor vehicles or otherwise provided for in this law, for the infringement of an answer in accordance with the Latvian Code of administrative offences.

34. article. Responsibility for violations by moving to excise duty from another Member State or to another Member State (1) if it is established that the natural or legal person, or an imported excise goods in the Republic of Latvia from another Member State, infringed the requirements of this Act, it shall pay the tax in accordance with article 33 of this law.
(2) If by moving the excise goods from the Republic of Latvia to another Member State, the offence relating to taxation, tax in the Member State where the infringement was committed, the person who moves the excise goods.
(3) if the excise tax in accordance with the second paragraph of this article shall be levied in another Member State, the person concerned tax in Latvia is free.
(4) in the case, moving the excise goods from the Republic of Latvia to another Member State, they do not come into place and it is not possible to determine where the irregularity has been committed, the consignor of excisable goods shall pay the tax in accordance with this law, if otherwise provided by law and if, within four months after the departure of excise goods the State revenue service has no evidence on the legality of the transaction or of the place where the offence was committed as well as evidence that tax the excise duty paid in another Member State.
(5) If, within three years, it is established that the fourth paragraph of this article, the offences committed in another Member State, or are evidence that tax has been paid in another Member State, the person concerned shall repay the tax paid in Latvia.
(6) If it is established that the excise goods, for which the Republic of Latvia received excise tax stamps, in another Member State infringement relating to tax evasion, tax in the Republic of Latvia does not pay (not taking into account article 23 of this law in the thirteenth, fourteenth and fifteenth in part) if it is paid in the Member State concerned.


Transitional provisions 1. With the entry into force of this law shall lapse: 1) the law on excise duties on alcoholic beverages "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1998, nr. 24; 1999, 17, no. 24; 2003, 2. No.);
2) the law on excise duty to beer "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1999, no. 24);
3) the law on excise duties on manufactured tobacco "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1998, nr. 24; 1999, no. 17; 2002, no. 14, no. 2; 2003);
4) the law on excise duties on petroleum products "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1997, nr. 24; 1998, 13; 1999, no. 2, 6, 17, 24 no; 2000, no. 1, 2001, 14; 7, 24 No; 2002; 2003, 14 No 2., no. 8);
5) the law on excise duty "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1999, no. 24; 2000, no. 10, no. 15; 2001).

2. This law, in article 13, first paragraph, (2) the rate of duty laid down in cigarettes shall enter into force on January 1, 2010.
3. Until the date of entry into force of this law, in article 13, first paragraph, (2) the rate of duty laid down in the cigarettes, they are subject to tax at the following rates: 1) until 31 December 2004 — the sum of the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 6.3) cigarettes, (b) 6.1 percent of maximum) retail price;
2) from 1 January 2005 to 31 December 2005 — totaling the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 6.9) cigarettes, (b) the percentage of the maximum 10.5) retail price;
3) from 1 January 2006 to 31 December 2006, the sum of the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 7.6) cigarettes, (b) the percentage of the maximum 14.8) retail price;
4) from 1 January 2007 to 31 December 2007, aggregating the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 8.4) cigarettes, (b) the percentage of the maximum 19.2) retail price;
5) from 1 January 2008 to 31 December 2008: by summing the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 9.3) cigarettes, (b) the percentage of the maximum 23.5) retail price;
6) from 1 January 2009 to 31 December 2009, summing up the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 10.5) cigarettes, (b) the percentage of the maximum 27.9) retail price.
4. This law, in article 13, first paragraph, point 3 of the "a" in the rate of duty laid down finely cut tobacco cigarette wound shall enter into force on 1 July 2004.
5. Until the date of entry into force of this law, in article 13, first paragraph, point 3 of the "a" in the rate of duty laid down finely cut tobacco cigarette winding, it taxed — 19 lat 1000 grams of tobacco.
6. by 31 December 2004 this Act article 1 second subparagraph of paragraph 2, article 23, and the thirteenth fourteenth fifteenth part, article 27 and other conditions on the excise duty stamps only applies to cigarettes, but does not apply to other tobacco products.
7. To 30 June 2005 in the Republic of Latvia is authorised to be marketed tobacco products (other than cigarettes) without excise stamps.
8. Legal persons doing business with oil products, by the law of the State on the date of entry into force of those belonging to the Phys. Invt oil product stocks and for the inventory of the established amount of petroleum products in the country pay excise duty in the budget, the amount of which is calculated as the difference between the excise duty by this statutory rates of excise duty and excise tax, at the rate set by the law "on excise duties on petroleum products".

Informative reference to European Union directives, the law includes provisions arising from the directive 1992/12/EEC, 1992/83/EEC, 1992/84/EEC, 1992/79/EEC, 1992/80/EEC, 95/53/EC, 1992/81/EEC, 1992/82/EEC and 95/60/EC.
The law will enter into force with a special law.
The Parliament adopted the law of 30 October.

State v. President Vaira Vīķe-Freiberga in Riga 2003. on 14 November, the law "on excise duties on oil products", which apply the law "on excise tax excise tax ' set 1. Goods subject to excise duty referred to unleaded petrol, the substitute product and component: 1. benzene;
1.2. toluene;
1.3. xylene;
1.4. aromatic hydrocarbons, of which not less than 65% by volume (including losses) distil 250 ° C (ASTM D 86 method): 1.4.1 use of energy or heating fuels, the use of other 1.4.2 needs;
1.5. the crude light oils of which 90% or more by volume pārtvaicējam to 200 ° C, and the rest of the oil;
1.6. the natural gas condensate;
1.7. light oils and preparations: 1.7.1. specific recycling processes, 1.7.2. chemical transformation processes (with the exception of specific recycling processes), 1.7.3. for other purposes: special petrol 1.7.3.1. [white spirit (white spirit) and others], 1.7.3.2. motorbenzīn (except aviation gasoline) with a lead content not exceeding 0.013 g/l, the type of alcohol 1.7.3.3. Jet fuel, 1.7.3.4. other light oils, 1.7.3.5. oil products with a lead content not exceeding 0.013 g/l that added to ethyl alcohol obtained from agricultural raw materials, dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured ethyl alcohol derivatives or ETBE (alone or in combination with alcohol);
1.8 methanol (methyl alcohol);
1.9. the lowest alkiltretbutilēter [metiltretbutilēter (MTBE) and etiltretbutilēter (ETB)].
2. Goods subject to excise duty, a leaded petrol, for the substitute product and component: motorbenzīn: 2.1 2.1.1. aviation gasoline, 2.1.2. other motorbenzīn that lead content is more than 0.013 g/l, 2.1.3. oil products with a lead content of more than 0.013 g/l, which added ethyl alcohol or ethanol derivative ETB (alone or in combination with alcohol).
3. Goods subject to excise duty, a kerosene, they substitute product and component: 3.1 average oil specific recycling processes;
3.2. average oil chemical transformation processes;
3.3. the average oil for other purposes.
4. Goods subject to excise duty, the diesel (gas oil), the substitute product and component: 4.1 the volatile oil (gas) specific recycling processes;
4.2. the volatile oil (gas) chemical transformation processes;
4.3. the volatile oil (gas oil) for other purposes;
4.4. fuel oil, substitute products and components for which the index is colorimetric less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST;
4.5 diesel (gas oil), for which the Customs Excise warehouse is added to biodiesel.
5. Goods subject to excise tax, a fuel oil, the substitute product and component: fuel oils 5.1 specific recycling processes;
5.2. fuel oil chemical transformation processes;
5.3. a fuel oil for other purposes;
5.4. a fuel oil, substitute products and components, which the colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to or greater than 25 CST.

6. Goods subject to excise tax, the petroleum gases and other gaseous hydrocarbons: 6.1. liquefied petroleum gases and other gaseous hydrocarbons: 6.1.1 6.1.2. butane, propane, ethylene, propylene 6.1.3, butylene and butadiene, 6.1.4. other (other than natural gas);
6.2. the petroleum gases and other gaseous hydrocarbons in a gaseous state (other than natural gas).