Amendments to the law On excise duty, "" make law "on excise duty" (the Republic of Latvia Supreme Council and Government Informant, 1991, 3./4.nr.; 1992, 4./5, 13/14, 29-31, 46./47./48.nr.;/15.nr.; 1993, 14. The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1993, nr. 31; 17. in 1994, no; 1995, no. 8; 1996, nr. 12, 15; in 1997, 9, 14, 24 no; in 1998, nr. 24) the following amendments: 1. Express article 3 by the following: ' article 3. Excise tax rates and calculation of the rate of excise duty for beer: 1) with ethyl alcohol content 5.5% vol. to above 7.0% vol. (inclusive) per hectolitre is $4;
2) ethyl alcohol content above 7.0% vol. for the absolute one litre of alcohol is $4.1.
The rate of excise duty on precious metals and their products, precious stones and articles (except for amber and amber products) is 20 percent of the sales price 1) — pašražotaj goods;
2) customs value of the imported goods and the total amount of the import duties, imported goods.
The rate of excise duty on passenger cars are: 1) the age of the cars cars whose age is: a) to 10 years (from year of manufacture) for each year — $10, b) over 10 years (from year of manufacture) for each year: $20;
2) on car engine cylinder displacement: (a) each cubic cm) cars with spark-ignition internal combustion piston engine of cylinder capacity of up to 1000 cc (including) — $0.03, b) cars with spark-ignition internal combustion piston engine of cylinder capacity above 1000 cc and up to 1600 CC (inclusive), Ls, c 0.07) cars with spark-ignition internal combustion piston engine of cylinder capacity of over 1600 CC and up to 2000 CC (including) — $0.11, d) cars with spark-ignition internal combustion piston engine of cylinder capacity of over 2000 CC and up to 2500 CC (including) — $0.18, e) cars with spark-ignition internal combustion piston engine of cylinder capacity over 2500 CC and up to 3000 cubic centimetres (inclusive), — Ls 0.30, f) cars with spark-ignition internal combustion piston engine of cylinder capacity of over 3000 cc — $0.55 g) cars with compression-ignition internal combustion piston engine of cylinder capacity up to 1500 CC (including) — $0.07, h) cars with compression-ignition internal combustion piston engine of cylinder capacity over 1500 CC and up to 2500 CC (including) — $0.11, i) cars with compression-ignition internal combustion piston engine of cylinder capacity over 2500 CC and up to 3000 cubic centimetres (inclusive) -$ 0.18, j) vehicles with compression-ignition internal combustion piston engine of cylinder capacity above 3000 CC,-Ls 0.30.
Excise tax on passenger cars is calculated as the sum of this article in accordance with the third subparagraph of paragraph 1 and 2 amounts. "
 
2. in article 4: make the first part of paragraph 4 by the following: "4) passenger cars, which are exempt from customs duty or value added tax pursuant to the law" on the customs duties (tariffs) "and" On value added tax ";";
make the first part of paragraph 5 by the following: "5) ancient passenger cars aged more than 25 years, the cabinet order;"
turn off the first part of paragraph 6;
 
make the first part of paragraph 8 by the following: ' 8) with passenger cars or truck with truck; "
to supplement the first part of paragraph 11 with the following: "11) goods used in article 3 of this law, that the production of goods."
The law shall enter into force on 1 April 1999.
The Parliament adopted the law of 4 February 1999.
 
The President g. Ulmanis in Riga in 1999 24 February the Saeima has adopted and the President promulgated the following laws: