The Amendments To The Customs Law

Original Language Title: Grozījumi Muitas likumā

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The Saeima has adopted and the President promulgated the following laws: amended Customs Act Customs Act in (the Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 1997, no. 15; 1998, 12, 23 no; 1999, no. 19) follows: 1. Replace the entire law, the words "Customs Administration" (fold) with the words "the main customs administration" (fold).
2. in article 1: the first part of the turn;
turn off the third;
replace the fifteenth paragraph, the words "Customs procedure" with the words "Customs procedure or another Customs regime";
replace the twenty in the second paragraph, the word "the" with the word "customs";
to supplement the article with the twenty-third, twenty-fourth, twenty-fifth and twenty-sixth part as follows: "(23) the Customs mode — and debt measures that determine the treatment of goods across the customs border of the move.
(24) the customs duty refund, full or partial refund of the customs duty paid by the State revenue service, based on its decision.
(25) the exemption from customs duties, the State revenue service or, in the cases provided for in this Act, the Customs authorities of the decision on the full or partial amount of the customs debt or the collection not relevant customs duty on all amounts or unpaid section of the booking cancellation.
(26) the free zone or free warehouse, the territory of the Republic of Latvia, the Republic of Latvia or enclosed space in which the foreign goods for customs duty and the application of commercial policy measures will be treated as outside the customs territory of the Republic of Latvia in the goods, but the goods of Latvia with the exportation of goods related activities. "
3. Replace article 7, second paragraph, the words "Customs procedure" with the words "Customs procedure or under another Customs regime".
4. Express article 8 by the following: ' article 8. Privacy duties of customs officials during and after termination of the service, is prohibited from publicly or in any other way to disclose information which the Customs authorities shall provide the person in accordance with this Act and other regulatory customs regulations, except in the cases laid down by law. "
5. Express article 12 the fourth paragraph as follows: "(4) the decisions of the officials of the Customs authorities for rejecting a request or other form of limiting a recipient's interest in writing indicating the grounds and procedures for appeal against the decision."
6. Supplement article 13, first paragraph, after the word "persons" with the words "after their written or expressed orally request".
7. Put the following to article 13.1: "13.1 article. Opinion on the origin of the goods or the goods conform to the Latvian Code of the combined nomenclature (1) on the basis of a written application of the person, the State revenue service's main customs administration cabinet order in writing opinion about the origin of the goods or the goods conform to the Latvian Code of the combined nomenclature.
(2) the State revenue service's main opinion of customs administration of origin of the goods or the goods conform to the Latvian Code of the combined nomenclature shall only be used for the determination of origin of the goods or the goods in accordance with the combined nomenclature. The Customs authorities the findings used only for goods that customs clearance is completed.
(3) a Person issued an opinion about the origin of the goods or the goods conform to the Latvian Code of the combined nomenclature, is obliged to prove the conformity of the goods referred to in the first paragraph of the goods described in the application, if requested by the Customs Office.
(4) opinion on the origin of the goods is valid for three years from the date of issue, but the opinion on the compliance of Latvian goods CN code is valid for a period of six years from the date of issue. The State revenue service's main Customs Administration revoke the issued an opinion, if it finds that the applicant has provided inaccurate or incomplete information. The cancellation of the opinion in writing and, in the opinion of the Customs authorities to the requestor.
(5) the State revenue service's main customs administration issued an opinion when the force loses or is amended by legislation, on the basis of which it was issued, as well as if the reference to the issuing of opinions. On the invalidity of the opinion, that indicates in writing to the Customs authorities and, in the opinion of the applicant.
(6) opinion on the origin of the goods or the goods conform to the Latvian Code of the combined nomenclature is to be used for six months after the receipt of the State revenue service customs administration of the written communication of the invalidity of the opinion if a person issued an opinion, has concluded a contract for the purchase of goods on the basis of the information provided in the opinion. "
8. Express article 15 the second subparagraph by the following: "(2) the customs official decisions taken by individuals have the right to appeal to the law" on the State revenue service '. "
9. Express article 16 the first subparagraph by the following: "(1) the customs clearance of goods in customs related appeals against decisions of the authority shall not suspend its execution."
10. Express article 19 by the following: ' article 19. Responsibility for infringement of customs rules and customs payments in the order determined for the failure (1) natural and legal persons ' liability for infringements of the customs rules there under the Latvian Code of administrative offences if these cases in accordance with laws and regulations is not intended for criminal responsibility and the person is not called a criminally.
(2) natural and legal persons liable for payment of the customs proper and timely payment, not on the activities which result in customs duties have been paid in full, as well as on avoiding customs payments arises in accordance with the law "About taxes and fees" and other laws and regulations. "
11. Put the name of the section B the following: "(B) section. Customs regime ".
12. the title of chapter V be expressed by the following: "chapter V. Customs regime of the General rules ".
13. Replace article 20, fifth paragraph, the words "customs procedures" with the words "customs procedures or other customs regimes".
14. Express article 23 by the following: ' article 23. Restrictions on the movement of goods across the customs border of a single movement of goods across the customs border ban or restrict international treaties and other laws governing the prohibitions and restrictions which determines the need of public morality, public policy or public security, the protection of human health and life of animals or plants, protection of national treasures of artistic, historic or archaeological value or the protection of industrial property protection. "
15. Make the article 24 as follows: "article 24. Customs regime (1) for the implementation of Customs Affairs, the following Customs regimes: 1): (a) Customs procedures) release for free circulation, temporary admission) b, c), (d) at the time of exportation) into the customs warehousing, inward processing, e) f) inward processing under customs control, g) export (export), h), (i) the outward processing) transit;
2) other customs regimes: a) the importation of goods in a free zone or free warehouse, (b) the re-export of the goods), c), (d) the destruction of goods) the abandonment of goods to the State.
(2) the cabinet shall determine the customs treatment order.
(3) the customs treatment must be completed within a time limit which fully supports the implementation of the provisions of this regime. "
16. Replace article 25 and 26, the words "Customs procedure" (the fold) with the words "customs regime" (the fold).
17. Article 29: make the second part of paragraph 1 by the following: "1) individual guarantee furnished for a single item – temporary storage, customs procedures in one or another Customs regime of the single application. This guarantee may be: (a) the full-rate guarantee), b) fixed rate bond; "
in the fifth subparagraph, replace the words "procedures" with the words "procedure or under another Customs regime";
turn off the fifth subparagraph second sentence;
express the sixth part as follows: "(6) the amount of the customs debt shall be determined by the customs duties that would be payable, foreign goods for release for free circulation, but Latvian goods leaving.";
to make the seventh subparagraph by the following: "(7) the amount of the guarantee, submission, acceptance, application, reduction, as well as the arrangements for exemption from liability established by the Cabinet of Ministers."
18. Chapter VIII be expressed by the following: "chapter VIII. Re-importation of goods article 40. Re-importation of goods (1) Latvian goods that have been exported from the customs territory of the community and within a period of three years from the date of export of goods are re-imported within this territory and released for free circulation, the Cabinet of Ministers duly granted relief from customs duties.
(2) exemption from customs payments in the Cabinet in the order also apply if the following conditions are met: 1) the three-year period exceeded justifiable reasons;
2) before leaving the customs territory of goods released for free circulation without application of or reducing customs duties on the basis of the terms of use, and product atpakaļieved, the conditions have not changed.

(3) if the goods are atpakaļieved, the conditions have changed from those of the applicable customs duty amounts of customs payments report that goods were calculated, as they had before the goods are released for free circulation. If, before the goods are removed, the customs duty calculated in excess of amounts calculated by the goods, customs duty atpakaļieved the difference refunded.
Article 41. An exemption from the application of customs duties exemption from customs payments atpakaļievedamaj shall apply to the goods, if the goods are re-imported in the same as they were at the time of exportation, respecting their natural depreciation and losses arising during transport and storage.
Article 42. Exemption from customs duty for non-application of exemption from customs payments in the Cabinet in the order does not apply to goods which are exported from the customs territory and which had been placed under a customs procedure, outward processing, except where these goods are re-imported in the same as they were at the time of the outward processing under the natural depreciation and losses arising during transport and storage. "
19. Chapter X be expressed by the following: "chapter X. Import duty free trade store article 56. Import duty free trade store into the scope of the duty free shop is the trading of customs procedures, customs warehouse, the import application to authorize the international traffic of goods at airports or ports open, will these goods with customs duties and the application of the commercial policy measures, as well as to anticipate these items only, those natural persons who leave the customs territory of the community to foreign countries.
57. article. Import duty free trade store (1) free trade store all items can be disposed of, except that the movement across the customs border of the customs territory or disposal is prohibited under the legislation.
(2) the import of duty-free sales in the shop as customs procedures, customs warehouse, the entry type is complete with merchandise sales.
58. article. Permit duty-free trade shop for holding (1) the holder of the trade Duty-free shop receives the customs warehouses holding permit. Duty-free sales in the store holder may be the only person in the Republic of Latvia.
(2) duty free trade store operating procedures established by the Cabinet of Ministers. "
20. Replace article 65 paragraph 2 subparagraph "b" number and the words "article 63" with a number and the word "article 64".
21. Replace article 70, first paragraph and paragraph 2, fourth subparagraph, article 98 and in the name of the second part, 99, 100, 101.., 103, 102, 104, 105, 106 and 133.. in the third subparagraph, the words "free zone" (fold) with the words "free zone or the free warehouse" (fold).
22. Replace article 71 the word "importation" with the word "create".
23. To make 77. the second subparagraph by the following: "(2) goods the export procedure is completed at the moment when the goods are exported from the customs territory of the community."
24. Replace article 79, the word "the" with the word "importation".
25. To make 90. the second paragraph of article 3 by the following: "3) using ATA Carnet as tranzītdokument (26 June 1990 Istanbul Convention on temporary admission)."
26. Turn off the second subparagraph of article 92.
27. off the article 93 (3) of the second subparagraph, the word "national".
94. Article 28 to express name as follows: "article 94. On the transit procedure are respected persons ".
29. Chapter XVI off.
30. Express the title of Chapter XVII by the following: "Chapter XVII. Other customs regime. "
31. Article 97 of the expression as follows: "article 97. Free zone and free warehouse (1) the importation of goods in a free zone or free warehouse and out of the control of the customs authority.
(2) the Cabinet of Ministers shall lay down the procedures for the control of the customs free zones and free warehouses, order measures of trade policy in the free zones and free warehouses, order of operations with goods in free zones and free warehouses, order the product for introduction into free zones and free warehouses, order the export of goods from free zones and free warehouses, accounting procedures of goods in free zones and free warehouses, as well as the conditions of the customs procedure and other application of the customs regime of free zones and free warehouses. "
32. the express article 98, the first paragraph by the following: "(1) a free zone and free warehouse is created special laws."
33. Add to article 100 of the fourth paragraph with text as follows: "the status of the goods in the supporting documents. The status of the goods in the form of the document, supporting product certification procedures and the status of the necessary documents is determined by the Cabinet of Ministers. "
34. Article 104: put the name of the article as follows: "article 104. And other customs procedures customs treatment of goods, the application of free zone and free warehouse ";
make the first part of paragraph 5 by the following: "5) refuse the State;"
to supplement the first part of paragraph 7 as follows: "7) without special permission subject to conservation and processing methods to improve their appearance or marketable quality or prepare them for distribution or resale.";
to turn off the second part;
to supplement the article with the third part as follows: "(3) application of goods customs procedures or other customs regime of free zone and free warehouse do not provide guarantee of the customs debt or the customs debt was incurred."
35. To supplement the law with article 105.1 as follows: "article 105.1. Export of goods in a free zone or free warehouse (1) goods exported from a free zone or free warehouse may be: 1) exported or re-exported from the customs territory of the community;
2) to import the rest of the customs territory of the community.
(2) the customs control the General rules apply to goods imported in the customs territory of the other part, except where the goods are exported from a free zone or free warehouse by sea or air, without applying the Customs transit or other procedure. "
36. Article 106: Supplement to the second part of the article as follows: "(2) where goods in a free zone or free warehouse exposes conservation and processing methods to improve their appearance or marketable quality or prepare them for distribution or resale, the nature of the goods, the customs value and the quantity of the resulting conservation and processing methods of application, a written request of the declarant, the Customs Office shall not be taken into account in determining the amount of the customs duty for calculation of customs debt pursuant to this law, the provisions of article 184.";
believe the current text of article about the first part.
37. To supplement the law with article 106.1 and 106.2 as follows: "article 106.1. Product approval status (1) If goods are re-imported in the imported or other part of the customs territory or placed under a customs procedure, article 100 of this law the document referred to in the fourth paragraph, you can use the Latvian or foreign trade status for approval.
(2) If the Latvian or foreign trade status is not approved this document, shall be considered: 1) if the Latvian goods, goods leaving the customs, duties and commercial policy measures;
2) foreign goods, in other cases.
Article 106.2. Of the goods exported, the customs control the Customs authorities shall carry out customs control measures to ensure that the goods are exported or re-exported, from the free zone or free warehouse, of goods are complied with export and re-export regulations. "
38. Article 107: replace the words "Customs procedure" with the words "customs treatment";
to supplement the first part with the following sentence: "on the re-export of the goods shall be notified to the relevant customs authority.";
to supplement the article with the fourth paragraph as follows: "(4) if the goods for which the customs procedures, customs warehouse, imports for inward processing, processing under customs control, temporary admission and outward processing, re-exportation, are prescribed for such goods shall submit a customs declaration. In such cases, this law shall apply to article 76. third and fourth subparagraph. "
39. Article 108: put the name of the article as follows: "article 108. Customs regime: the destruction and abandonment of the State — the application of the rules ";
replace the third paragraph, the words "Customs procedure" (the fold) with the words "customs regime" (the fold).
40. To make 109. the first paragraph by the following: "(1) the customs territory of the imported goods are subject to customs control of the goods. The Customs authorities are entitled to carry out all the controls they deem necessary to ensure that customs legislation governing the use and application of the right. "
41. Article 112 of the turn.
42. Replace article 113 in the first paragraph, the words "the replacement" him with the words "she" authorized ".
43. the express article 114 of the third, fourth and fifth paragraph by the following:

"(3) the cabinet shall determine the order in which to customs control measures for the protection of intellectual property, prohibiting embodying infringing and pirated goods in temporary storage, the release for free circulation, export, re-export, import customs warehousing, inward processing, processing under customs control, temporary importation, exportation at the time of reimportation, into the duty free shop of trade, outward processing, transit and abandonment to the Exchequer.
(4) goods embodying infringing this law is a commodity [including packaging, accompanying documents, operating instructions, warranty documentation and promotional material (along with the product or separately)] that no legitimate trademark owner permissions marked with the same or similar goods registered trademark or with the well-known mark. On the embodying infringing item the item is also recognised that marked with the mark, which is so similar to the well-known or registered trade mark, that the possible confusion, as well as any template or kit made or custom embodying infringing trade marks or trade marks of marked goods.
(5) the Pirated goods within the meaning of this law is working (also design work) or a copy of the design (copy), which is produced and distributed without copyright, neighbouring rights or design right owner's permission, as well as any template or kit made or adapted for the manufacture of pirated products. Regarding the design or designs of pirated goods shall be on the owner's rights, whether or not the job or the design is registered. Design work or the owner of the design right constitute also the persons who passed this law. "
44.115 off the words "free circulation".
45. Supplement article 120 following the words "customs procedures" with the words "or other customs regime".
46. in article 121: put the name of the article as follows: "article 121. Presentation of goods and documents by the Customs authorities (Customs) and the announcement of a vehicle accident or force majeure circumstances ";
to supplement the first sentence with the following: "as soon as the goods are presented, with the permission of the Customs authorities, the persons concerned may examine the goods or take samples, in order to apply the customs procedure or another mode.";
make the third paragraph as follows: "(3) If for reasons of force majeure, a vessel or aircraft for the time being, an airport or port situated in the customs territory, the person who imported the vessel or aircraft is in the customs territory or the authorised person of the circumstances shall immediately notify the customs authority, which shall carry out the laws and specific customs control measures."
47. Article 122 of the expression by the following: ' article 122. Pirmsmuitošan document and handling of goods (1) in document Pirmsmuitošan submitted to the Customs authorities as soon as the goods are presented, customs procedures or other customs regime. Customs authorities have the right to extended pre-clearance facilities document submission deadline, but not longer than one working day after the goods presented to customs authority. Pirmsmuitošan document includes information about the Customs authorities against goods. Pirmsmuitošan document contains only the necessary information, which provides the identification of customs clearance of goods in the future.
(2) Pirmsmuitošan the application of a document is determined by the Cabinet of Ministers. On pirmsmuitošan you can use the document approved by the Cabinet of Ministers established the form, the Cabinet of Ministers of transport, certain marketing or other types of documents if those documents are contained in document pirmsmuitošan.
(3) the documents submitted to the person Pirmsmuitošan: 1) which brought the goods into the customs territory or any person who assumes responsibility for carriage of the goods after their importation;
2) which acted on behalf of this part of the persons referred to in paragraph 1.
(4) where it is not contrary to this Act with respect to individual imported goods and by letter or parcel post shipments, customs authorities shall request the submission of document pirmsmuitošan on the condition that it does not interfere with the customs control of goods in cases where the Customs authorities before the expiry of that period, are made to the formalities necessary for the customs procedure applied to the goods or another Customs regime.
(5) the landing or transhipment of the goods carrying vehicles only with the permission of the Customs authorities of the Customs offices in the designated areas. However, such permission is not required if the goods have been directly threatened and need to unload all or part of the goods. The possessor of goods shall inform the Customs office immediately (as soon as possible).
(6) for the purpose of the goods and the carrier vehicle inspection, the Customs authorities may at any time require that the goods are unloaded and unpacked.
(7) the goods may not be moved from their original position without the permission of the Customs authorities. "
48. in article 123: make the first paragraph by the following: "(1) from the time when the goods are presented to the customs authority, customs procedures or other customs arrangements at the time of goods in temporary storage in customs controls.";
make the third paragraph as follows: "(3) the Customs authorities regulations established shall take all necessary measures, to the goods referred to in the second subparagraph of article within the appropriate customs procedure or under another Customs regime.";
to supplement the article with the fourth and fifth by the following: "(4) If this referred to in the second subparagraph of article time limits are exceeded, the Customs authorities may move the product to the State revenue service specific, under customs control, until such time as the relevant formalities are settled to the customs procedure applied to the goods or another Customs regime. The possessor of goods is responsible for the movement of goods and the movement of and bear the storage costs, if the time limit is exceeded the possessor of goods.
(5) the order in which the customs territory goods display and piesakām Customs Office, as well as the temporary storage of goods and temporary storage procedure determined by the Cabinet of Ministers. "
49. Article 125 of the expression as follows: "article 125. Operations with goods in temporary storage in the intermediate storage of goods shall be carried out only transactions that ensure the preservation of the goods in the unaltered state without modifying their appearance or characteristics, including: 1) the landing of goods;
2) product reviews and measurement;
3) product sampling. "
50. Article 126 of the expression by the following: ' article 126. Documents necessary for customs clearance and news (1) moving goods across the customs frontier and action taken under the control of the Customs authorities, the goods the declarant or his representative to the Customs authorities the deadline set is presented or submitted to the Customs authorities for free all the necessary customs clearance documents and information that may also be a foreign language.
(2) foreign and Latvian companies (companies) who carried goods and passengers on international air, sea and land transport, provides free information to the Customs authorities for this shipment route and destination, as well as other goods and passengers bound for the customs control of the necessary information required by the Customs authorities. "
51. Article 132 of the expression as follows: "article 132. Simplified customs clearance procedures (1) simplified customs clearance procedures are: 1) the simplified declaration;
2) under the Declaration of acceptance of the customs declaration, the Customs office where the individual messages are missing or not accompanied by the individual accompanying documents;
3) local customs clearance: sign of the goods under a customs procedure on the premises of the declarant, the Customs authorities or another approved location.
4) authorized consignor or authorised consignee – State revenue service recognized a person's right to simplify the customs formalities on entering the authorization of customs procedures specified premises without presentation of the goods or the relevant documents at the Customs Office.
(2) simplified declaration procedure set out in chapter XXXIII1 of this law.
(3) the simplified customs clearance procedures shall be determined by the Cabinet of Ministers.
(4) moving across the customs frontier goods intended for natural disasters, emergency or disaster relief, it is to be simplified and the clearance of priority determined by the Cabinet of Ministers. "
52. Article 134: make the first part of paragraph 3 as follows: "3) orally declaring goods;"
to supplement the first part of paragraph 4 by the following: "4) in other ways specified in legislation."
53. Supplement article 136 the first subparagraph following the words ' may be presented "by the words" or has recorded ".
54. Article 137: Supplement to the second part of the article as follows: "(2) the first paragraph of this article shall not apply in cases governed by this law, 147.3 article.";
believe the current text of article about the first part.
55. Express article 147 (2) of the following: "2.) the goods have not been moved to a specified period of time after their release."
56. Express XXIII1 Department name as follows: "the XXIII1 chapter. Simplified declaration procedures and post-clearance verification of the Declaration ".
57. To supplement the law with article 147.3 as follows: "article 147.3. Post-clearance controls procedure

(1) the Customs authorities shall, on its own initiative or at the request of the declarant may amend the Declaration after release of the goods.
(2) the post-clearance controls the time customs authority is entitled to verify the accuracy of the information provided in the Declaration and verify the transaction documents and information relating to the movement of goods. The examination may be carried out by the declarant or any other direct or indirect dealings with the goods at the premises of the person concerned or that person's premises is in possession of transaction documents and information. The customs authority has the right to inspect the goods where the reporting is possible.
(3) If the inspection or the papildpārbaud of the Declaration at the customs formalities for the shows that customs procedure rules are applied on the basis of incorrect or incomplete information, the customs authority, consistent with the laws and made corrections in customs declaration, in the light of the information obtained in the test. "
58. Article 149 of the turn of the fourth paragraph, first sentence, the words "or declaring themselves".
59. Article 164: make paragraph 8 by the following: ' 8) persons are marriage or kinship or affinity up to the second degree. ";
to supplement the article with the second part as follows: "(2) a Person that works in one company and one of which is the only other agent, sole distributor or sole concessionaire, considered to be related only if they meet the conditions of the first subparagraph.";
believe the current text of article about the first part.
60. the express article 169 (3) of the following: "3) interest in accordance with an agreement entered into by the buyer and relating to the purchase of goods to be exported, regardless of whether the interest payable by the seller or another person, if the agreement is entered into in writing and the buyer can demonstrate that: (a)) such goods are actually sold at the price declared as the price actually paid or would pay , b) expenditure related to the interest charges do not exceed the average cost of such operations in that country and period; ".
61. Article 172: make the third paragraph as follows: "(3) If an item's manufacturing involves several countries, the country of origin is where the item is subject to substantial economic last sound treatment or processing operation, which results in a new product, or where the working or processing is an important stage of manufacture of the goods. Issue of certificates of origin of goods and inspection institutions determined by the operations that constitute an important phase in the production of goods or the last substantial, economically justified processing or working operations. ";
supplemented with the sentence of the fourth subparagraph by the following: "certificate of origin shall be submitted to the Customs authorities within the period of four months from the date on which the product suitable for the customs procedure in question."
62. Express XXX Department name as follows: "XXX. Customs duty refund and exemption from the obligation to perform customs duties ".
63. Article 174: Add to the second part of the sentence the following wording: "the Customs Office, this period may be extended if the person concerned provides evidence that unforeseen circumstances or force majeure, it was unable to submit the request within that period.";
to supplement the article with the third part as follows: "(3) If a customs authority finds that a customs itself charges paid unduly, repayment of its own initiatives in the appropriate amount."
64. To supplement the law with article 175.1, 175.2 and 175.3 as follows: "Article 175.1. Exemption from the obligation to perform customs duties (1) the Person shall be released from the obligation to perform customs duties if the customs authority is the documentary evidence that a customs debt has been or the collection of customs duty was not a legitimate basis.
(2) the request for an exemption from the obligation to perform customs duties shall be submitted not later than three years after the customs debt in question is posted. This time limit may be extended by the Customs Office, if the person concerned provides evidence that unforeseen circumstances or force majeure, it was unable to submit the request within that period.
(3) If a customs authority finds itself in that time was one of the first and second part of the situations, so on their own initiative, be exempt from the obligation to perform the relevant customs duties.
Article 175.2. Exemption from customs duties and refund if the goods are damaged (1) exemption from customs payments and repayment is possible, if it is established that at the time when the Customs payment amounts were posted, from goods placed under a customs procedure concerned is logged because those goods by means of prior to the initiation of the procedure pursuant to article 28 of this law in the second part of this document were considered damaged or no longer met its contractual obligations on the basis of which was imported. Damaged goods within the meaning of this article is that the goods have been damaged before their release.
(2) the exemption from customs duty shall be granted and shall be released if: 1) the goods have not been used, except for the use of the goods in question, which you will need to determine whether they are damaged or do not comply with contractual obligations;
2) goods are exported from the customs territory. At the request of the interested party, instead of the goods exported, the customs authority may authorize the destruction of goods or for the purpose of re-export also apply them in the transit procedure or the customs warehousing, inward, or other customs inward in a free zone or free warehouse. To the goods applied for one of the customs procedures or other customs regimes, they considered foreign goods.
(3) exemption from customs payments and refund does not apply to the goods before the Declaration was temporarily for testing, unless it is established that the damage or non-compliance with the obligations of the Treaty, it was not possible to find out this examination.
(4) exemption from customs payments and refunds applied the first part of this article, in cases where the relevant customs authority filed within 12 months of the date on which the amount of these payments was notified to the debtor. Legislation in the cases provided for by the Customs Office empowered to decide on the extension of this period.
175.3 article. Other cases where the applicable exemption from customs payments and repayment of customs duties (1) the customs duty shall be repaid or from those released in accidents caused by circumstances that cannot be linked to the fact that the person concerned committed fraud or negligence, as well as a committed Cabinet cases.
(2) the exemption from, or repayment of customs duties shall apply to the first part of this article, in cases where the relevant customs authority filed within 12 months of the date on which the amount of these payments was notified to the debtor. Legislation in the cases provided for by the Customs Office empowered to decide on the extension of this period. "
65.176.177. Expressing, and 178 of the article as follows: "article 176. The customs debt if the goods released for free circulation or temporarily imported (1) a customs debt is incurred, if: 1) goods for which the customs duties to be released for free circulation;
2) apply to the goods at the time of importation and are partially exempt from customs duties.
(2) the customs debt shall be incurred at the time of acceptance of the customs declaration.
(3) the debtor shall be the declarant. In the event of indirect representation, it shall also be a debtor, the person on whose behalf a declaration. Where a customs declaration, drawn up on the basis of the information which is collected all the customs duties laid down or a part thereof, the person who gave the information, and who knew or should have known that this information is wrong, be considered debtors.
177. article. The customs debt if the goods carried out (1) the customs debt on exportation of goods occurs when: 1) goods for which the customs duties to be exported from the customs territory without customs duties. A customs debt shall be incurred at the time of acceptance of the customs declaration;
2) are not complied with the rules governing the order in which the items permitted to be exported from the customs territory of the community, shall not be subject to the customs duties. The debt shall be incurred at the moment when the goods reach the other destination than the one to which the Customs Office was authorized by the goods in question leave the customs territory, shall be applied by customs duties, or when the Customs authorities cannot be determined at this point in time, the termination date of the deadline for the documents, proving the fact that the relevant provisions do not allow goods to customs duties.
(2) the debtor shall be the declarant. In the event of indirect representation, it shall also be a debtor, the person on whose behalf a declaration.
178. article. The customs debt, if carried out illegal movement of goods (1) a customs debt on importation, occurs when the illegally imported: 1) the customs territory goods subject to customs payments;
2) the rest of the customs territory of goods in a free zone or free warehouse.
(2) the customs debt shall be incurred at the moment when the goods are unlawfully introduced.
(3) the debtor is a person who: 1) illegally transported goods;
2) shared this movements and knew or should have known that such movement is illegal;

3) acquired the goods or that they have been in the possession and acquisition or possession occurs knew or should have known that the goods were moved illegally. "
66. Article 179: to supplement the first subparagraph following the words "subject goods" with the words "for which the customs duties to be carried out";
Replace paragraph 3 of the second paragraph, the words "which they have belonged to" with the words "which they found" in possession of;
Add to the second part of paragraph 4 by the following: "4) duty to obligations arising from the application of the goods in temporary storage or customs procedure in question."
67. Article 180: make the first part of paragraph 2 as follows: "2) rules are not met as regards the exemption of customs duties, which are assigned based on the use of objectives, in cases other than those referred to in article 179 of this Act, unless the violations have not significantly affected the temporary storage of goods or customs procedure in question. ';
to complement the second paragraph with the words "granted, based on the use of goods."
68. To supplement the law with article 180.1 as follows: "article 180.1. Conditions that do not rise to the customs debt (1) circumstances which are not treated as such, which significantly influenced the temporary storage of the goods or of the customs procedure concerned and did not rise to the customs debt in this law, the first paragraph of article 180 of the meaning are: 1) the term limits laid down for the goods, the application of the temporary storage or customs procedure, the Customs Office which would be extended if the extension should be requested in advance;
2) overstaying it, who, in application of the transit procedure, the goods set out in the recipient reporting of goods by the Customs authorities if the goods are reported in the period, more than one time does not exceed the time limits provided for in the requested presentation of goods to customs authorities;
3) processing of goods without the prior permission of the Customs authorities, who are under the temporary storage or customs procedure, customs warehousing, inward processing authorization should, if requested by the Customs Office and it would be issued;
4) use of goods other than as specified in the authorisation procedure which is placed under a customs procedure, temporary admission, if permission to use the goods would otherwise be required, and the customs authority which issued it;
5) goods for which suitable for temporary storage or customs procedure, unauthorized movement, provided that the goods, after the first request of the Customs authorities is presented to them;
6) of goods suitable for the temporary storage or customs procedure, removal of the introduction into the customs territory or in a free zone or free warehouse without performing the necessary formalities;
7) of goods exempted from customs payments, based on the use, transmission, before they are used according to the purpose, without notifying the Customs authorities, provided that both the following conditions are complied with: a) the particulars of the transfer of goods is recorded in the accounting records of the consignor of the goods a, b) is the consignee, the holder of the authorisation, under which those goods exempted from customs payments, based on their use.
(2) the first paragraph of this article shall not be considered as conditions of the essential and gives rise to a customs debt, if the person proves that these conditions occurred: 1) and that they are not linked to the attempt to illegally move goods under customs control;
2) they are not related to the deliberate action of the person concerned or negligence;
3) is then carried out all the necessary formalities.
(3) the conditions referred to in this article that do not affect the incurrence of a customs debt, does not preclude the legislation of personal liability for infringements of the customs rules. "
69. the express article 181 the following wording: "181. A customs debt is incurred, in the case of a free zone or free warehouse of unauthorised transactions with goods (1) a customs debt is incurred, if the free zone or free warehouse of goods for which customs duties to be consumed or used other than as provided for in this law and other laws on customs matters.
(2) the customs debt shall be incurred if the goods disappear and the disappearance of customs authorities have not received reasonable explanation of the documentary. In this case, the customs authority is entitled to consider that the goods in a free zone or free warehouse are consumed or used.
(3) the customs debt shall be incurred at the moment when the goods are consumed or are first used under conditions other than those provided by existing laws.
(4) the debtor is a person who: 1) made with the goods;
2) participated in these operations and knew or should have known that the goods used for purposes not provided for in this Act and other legislation on customs matters.
(5) where a customs debt is incurred in respect of goods lost, the debtor shall be the person who most recently was the possessor of goods. "
70. in article 183: Add to the article with the second and third subparagraphs by the following: "(2) the customs debt if importation, cannot be considered to be incurred in respect of goods in accordance with the objectives of the use of the goods released for free circulation, relieving them from customs duties, and which has been exported or re-exported with the permission of the Customs authorities.
(3) If, according to the procedures laid down in this article is to be believed, the customs debt shall be incurred in respect of goods according to their uses released for free circulation, relieving them from customs duties, any scrap or waste resulting from the destruction of the goods, are considered foreign goods. "
believe the current text of article about the first part.
71. To supplement the law with 183.1 article as follows: "article 183.1. The customs debt incurred on goods subject to restrictions and prohibitions of the customs debt, as defined in this law, 176, 177, 178.179.180.181., article 182, and wonders if it relates to goods of any kind which the import or export of linked to prohibitions or restrictions. "
72. the express article 184 the following: ' article 184. Basis for calculation (1) If the provisions of this law do not provide for other procedures, the customs debt shall be calculated in accordance with the laws and norms that are valid for the customs debt was incurred.
(2) If it is not possible to determine precisely when the customs debt is incurred, on which the customs debt was incurred is considered to be the moment when the Customs authorities find that the goods are the customs debt is incurred.
(3) where the authority has information that confirms that the customs debt was incurred before the Customs office determined the incurrence of a customs debt, the amount of the customs duty on the goods in question shall be determined by the earliest time the customs debt was incurred, which can be identified by the information in its possession.
(4) in order to prevent the wrongful acquisition of a financial advantage by setting a later time the customs debt was incurred or later presentation in the accounts of it, apply the statutory delay. "
73. Add to article 185 of the third part as follows: "(3) if the regulations provide for the exemption of customs duties, such exemption is valid, calculation of customs debt."
74. Add to 188 of the third paragraph of article with the sentence the following wording: "where a customs debt has been extinguished in part or may arise only in respect of the new part of the amount of the debt, for which the guarantee, at the request of the interested party the terminated portion of the guarantee obligation if the amount it provides."
75. off article 189.
76. Article 190 of the expression by the following: ' article 190. Customs debt customs debt (1) delete: 1) by payment of the payment;
2) releasing from liability to pay customs duty;
3) cancelling customs declaration;
4) goods detained and confiscating or destroying the person giving away from them in favor of the State, if the goods are damaged before their release or are they irretrievably ruined the action of force majeure;
5) goods for which a customs debt is 178 of this Act in accordance with the procedure laid down in article, arresting the illegal importation and immediately or later seized.
(2) the detention and seizure of the goods in the case of a customs debt is not considered a delete, if in accordance with the laws and regulations of the fine is determined on the basis of the size of the tax, or the amount of the customs debt may result in criminal or administrative prosecution for infringement. "
77. To supplement the law with the Department of XXXII1 by the following: "chapter XXXII1. Tax payment deferral of tax payment 191.1 deferral application (1) at the request of the declarant State revenue service granted the Customs payments to the tax payment deferral for up to 30 days, provided that the tax payment deferral period is submitted to guarantee.
(2) at the request of the declarant State revenue service collects about the calendar week or a calendar month, the amount of duty in respect of which the payment deferral.
(3) If the amount of tax for which the assigned payment deferral, is compiled on a calendar week, this tax payment deadline is Friday of the fourth week following the calendar week.

(4) If the amount of tax for which the assigned payment deferral, are collected on a calendar month, the payment deadline is the 15th of the following month.
(5) If, upon the expiry of the payment, a person who is granted a deferral of tax payment, has not paid outstanding tax payment in accordance with the procedure laid down in this article, the principal sum of money and delay the increase of outstanding shares is calculated by the law "About taxes and duties".
(6) the order in which the State revenue service granted the Customs payments deferral of tax payment and the order in which these taxes are collected for the calendar week or a calendar month, shall be determined by the Cabinet of Ministers. "
78. Make 195. the second subparagraph by the following: "(2) the Cabinet of Ministers shall lay down the arrangements for the application of the TARIC classifier under TARIC classifier of the European Union and taking into account the degree of implementation of the information system. The State revenue service provides TARIC classifier electronic database maintenance and updating of appropriate amendments to the legislation. "
79. the transitional provisions be supplemented with 4, 5 and 6 of paragraph by the following: "4. the amended article 132 of the Act shall enter into force on 1 January 2002.
5. the amended law 1, 7 and 8.1 of section B, chapter V, title and 20, 24, 25, 26, 29 and article 70, VIII, X and in Chapter XVII, 120, 122, 123, 125..., 137, 134. Article 147, 147.3 and article, amended and section H of Chapter XXX shall enter into force on 1 July 2002.
6. Chapter XVI of the Act shall cease to have effect on 1 July 2002. "
The law shall enter into force on 1 July 2001.
The law adopted by the Parliament in the March 29, 2001.
 
State v. President Vaira Vīķe-Freiberga in Riga, 2001 April 18, the law shall enter into force on 1 July 2001, but a separate article for entry into force — see. Article 79 of this law.