The Saeima has assumptions and the President promulgated the following laws: For customs duties (tariffs) the first chapter, the terms of the law, the customs, the Customs cargo control shipments.
Free turnover: rights without customs control to handle cargo in the territory of the Republic of Latvia.
Customs tariff, certain system collected import duties or export duties.
Customs debt — the customs duty, which is a legal person undertakes to pay the specified period of time after the passage of the Republic of Latvia, in accordance with this law by obtaining rights with customs permission to place the goods in free apjjrozījum. Apply to the customs debt, in order to facilitate customs procedures, those in the Republic of Latvia registered legal persons who undertake to fulfil the specific obligations to the State revenue service and which are not found in customs and financial irregularities.
The harmonized commodity description and coding system (harmonized system) — various types of goods and other objects that match the nomenclature of statistical services, customs and business requirements. Classification the harmonized system the object is all the goods and other objects that are used in international trade. The harmonized system has six levels of classification — chapters, groups, subgroups, product lines, subheadings and subpozīcij level.
Combined nomenclature — goods nomenclature, developed on the harmonized commodity description and coding system and of the European Economic Association, the base of the combined nomenclature. 1. The combined nomenclature — 6. code sign complies with the harmonized system code, 1-8. the code mark — in the Swiss-publication «Latvijas Vēstnesis», 1994, 121. the combined nomenclature code, but the code mark 9 reserved for specific goods in Latvia.
Compensation mechanism: a non-tariff trade regulatory tool that protect local producers against the goods of identical or similar goods originating in the production or export, directly or indirectly in the use of subsidies.
Compensating products on laikujevest or exported goods or other items subject to processing operations that changed their type or condition.
The second chapter 1 General provisions article 1. The scope of the law (1) this law shall determine the order in which the Republic of Latvia in the customs territory of goods and other objects subject to customs duty under the customs tariff rate of customs duty specified.
(2) Jioteikt customs duty order under this Act is paid into the State budget of the natural and legal persons which are imported in the Republic of Latvia or out of goods or other items. Payment must be made Cashless settlement form, but the natural persons authorised payments including cash.
(3) the import duty rates are set out in that rule attached in annex 1.
(4) the rate of customs duty set out in that rule are attached in annex 2.
2. article. Determination of customs duties duty shall be determined on the basis of: 1) or other objects of goods customs value;
2), the customs tariff based on the harmonized commodity description and coding system and the combined nomenclature;
3) this law and international treaties of the goods and provided for in other articles of the rules of origin.
3. article. Goods and other objects of the classification (1) the customs tariffs applied to goods and other objects that are moved across the border of the Republic of Latvia, if those goods and other items are subject to a customs duty, and if they meet the relevant goods or other objects the code according to the harmonized commodity description and coding system and the combined nomenclature.
(2) goods and other items, which the code enunciation by the harmonized commodity description and coding system and the combined nomenclature in accordance with the State revenue service instructions may require a lot of work and a disproportionately large expenses can request Basic declared to apply codes that meet higher customs tariffs on import or export tax rate.
(3) transit within the Customs authorities may authorise a simplified goods declared and other items of merchandise, but the code may not be authorized to declare such simplified transiting, which are goods and other items that the Republic of Latvia are subject to excise duty, as well as goods and other items, the import of which the Republic of Latvia require special business permit (license). The simplified declaration shall apply only to goods and other objects code according to the harmonized commodity description and coding system and the combined nomenclature.
4. article. Import and export tax rate (1) import and export tax rate is determined as a percentage of the subject goods and other customs value or, in the movement of goods and other objects to the unit.
(2) for the same item and the same object, you can define different (seasonal), the rate of customs duty indicate the customs tariff it life.
5. article. Import and export duty rates of import and export duty rates are broken down as follows: 1) the basic rate;
2) rate applicable in trade with countries with which Latvia has in effect most-favoured-nation treatment;
3) rate applicable in trade with countries with which Latvia has in effect a free trade regime;
4) rate applicable in trade with countries which Latvia has granted trade benefits.
The THIRD chapter in the special case the evaluation procedure article 6. External market price determined by the external market price, equating it to the identical or uniform product price, which occurs in the country of origin of the product (national economic Union) or in another country, or identical or uniform cost of production of the goods in the country of origin of the product (national economic Union) or in another country. This price is used to compare with the value of the imported goods, taking into account the necessary adjustments to ensure price comparability.
7. p a n t s. Imported goods, the value of the imported goods, the value is determined by equating it to the price for which the goods are purchased in the Republic of Latvia first to non-exporting customers, taking into account the necessary adjustments to ensure price comparability.
8. article. Dumped imports

The dumped imports is the entry of goods into the territory of the Republic of Latvia, at prices that are significantly lower than the identical or uniform external market price of goods in the same period. Such imports cause or are likely to cause damage to goods of identical or uniform local producers or prevent identical or uniform organisation of the production of the goods or the expansion of the Republic of Latvia.
9. article. Subsidised imports of subsidised imports are imports of goods customs territory of the Republic of Latvia in the production and export of utilized directly or indirectly to the subsidy. Such imports cause or varjiodarī a loss of goods of identical or uniform local producers or prevent identical or uniform organisation of the production of the goods or the expansion of the Republic of Latvia.
10. article. A description of the subsidy grant: 1) State Government, or any government authority (hereinafter State) financial assistance when: (a)) public directly transfers the funds to the export of goods or the export development or assume warranty obligations with respect to it;
(b)) does not apply or estimated state tax (duty), which otherwise should be charged, or which is collected by exporting goods to any other country. If such a tax (duty) allowance does not exceed the tax levied on the consumption of the internal market for goods manufactured, such discount is not considered a subsidy;
(c) the delivery of goods) or services provided by different rules than the existing infrastructure or goods bought on preferential terms;
(d) State funded mandate) or appoint a natural or legal person to perform one or more of the «a», «b» and «c» functions referred to, which is usually performed by the State and outside the abovementioned natural or legal persons;
2) any kind of support in relation to the price of the exported goods or income of the importer.
11. article. When arising or likely to arise in material damage local producers when arising or likely to arise in material losses to local manufacturers: 1) restricts or may suffer any economic sector or particular it sector development or reorganization;
2) in any economic sector or in a separate sector is created or it can be generated strong disturbances or difficulties which could bring about economic or social situation significantly;
3 any economic sector) or a single sector is created or it can be generated significant losses.
12. article. Internal market regulatory measures (1) where goods and other objects of intense import or export results in or material damage may occur in the following or similar goods and other items for local producers, the cabinet can for the time necessary for the protection of those interests to introduce anti-dumping: 1);
2) compensation mechanism.
(2) the Ministry of Finance created the Commission, on the basis of the Republic of Latvia or in foreign interested natural or legal person or a reasoned submission on its own initiative and, if necessary, according to the State revenue service examination results, give an opinion and submit proposals to the Cabinet of Ministers concerning anti-dumping or countervailing duty established by the mechanism, if it is found that the territory of the Republic of Latvia imported the dumped goods or ražošaji or export, directly or indirectly in the use of subsidies and it results in or may result in material losses to local manufacturers.
(3) the test must be carried out within four months of receipt of the application. If you need additional verification, Finance Ministry may extend the trial period of up to one year.
(4) the application must include the information which justify the assertion that the plant in the Republic of Latvia has suffered losses because the territory of the Republic of Latvia imported the dumped goods or in the production of the imported goods or export, directly or indirectly in the use of subsidies.
(5) the application may be made within six months from the date on which the aforesaid goods are imported into the territory of the Republic of Latvia.
(6) the Ministry of Finance in accordance with the Cabinet decision and approved regulations shall take the necessary measures for the application of the abovementioned duties.
(7) the anti-dumping duty shall not exceed the identical or uniform items in the external market and the value of the goods being imported.
(8) If the exporting country (national economic Union) market cannot be regarded as acceptable in the external market price or the market does not reflect the reference prices, the value of the imported goods is compared with the price at which the goods are exported to a third country, or with the cost of production of the goods.
(9) the countervailing duty shall not exceed the amount of the subsidy found.
(10) if it is established that the specific case, the circumstances were definitely anti-dumping or countervailing duties have changed or no longer exist, the Cabinet of Ministers, Ministry of Finance created after a proposal from the Commission, may amend or cancel the above payments.
(11) If the anti-dumping or countervailing duties on goods subject to the importer can demonstrate that documentary payment imposed is unreasonable, at the request of the importer, the Ministry of finance determines the overpaid amount is repayable by the importer from the State budget. The foregoing the application must be filed no later than three months after the anti-dumping or countervailing duty amount.
(12) due to the dempjng or the use of the subsidised imports is interrupted if the losses due to the dumped or subsidized imports cannot be demonstrated.
(13) the test can be aborted if the exporter provides the Ministry of Finance to take measures acceptable to the dumping or subsidized imports caused damage or if the exporting country or exporting offers acceptable measures of export subsidies or subsidies caused the damage, and then, if prices are changed substantially, or if such exports are interrupted.
(14) the continuous check can be restored, if those measures are not taken or do not prevent these losses.
(15) following a reasoned request of the person concerned may propose re-inspection and certain anti-dumping or countervailing duties may be reviewed.

(16) the State revenue service in accordance with the relevant international agreements may require the exporter or, in some cases, the institution of the exporting country concerned to check the required information. If, after a reasonable request, the information provided in the ietiek, however, may take safeguard measures required for the establishment of appropriate compensation payments.
(17) the Cabinet decision on the mechanism of anti-dumping or countervailing duties, defined their scope and application deadlines, and the extension or cancellation shall be published in the «Latvijas Vēstnesis».
(18) the procedure applicable in the anti-dumping and countervailing duties are imposed, the mechanism is determined by the Ministry of Finance issued the instruction.
(19) in order to promote further trade liberalization without undermining the interests of local producers and ensuring the efficient use of local resources, the Cabinet of Ministers for a period of up to one year can be determined the customs tariff quotas. Customs tariff quota application needs determine the Cabinet regulations.
(20) 19 this article referred to in the customs tariff quota application procedures and amounts determined by the Cabinet of Ministers regulations.
The fourth chapter of goods and the customs value of other ITEMS of article 13. The determination of the customs value of the goods and other objects that are imported into the Republic of Latvia natural and legal persons (1) goods and the customs value of other items (hereinafter referred to as the customs value) is used to calculate the customs duties and other customs duties, in order to determine the goods and other objects of value for other customs purposes, as well as to determine the fines and other penalties for Customs Customs legislation for customs offences and collect customs statistics.
(2) the customs value of the imported goods in the Republic and other items calculated the declarant (importer) and the customs official shall in accordance with the statutory procedures for the determination of the customs value that applies to the determination of the customs value in accordance with the General principles of the system. (Importer) declared the designated method determines the accuracy of the State revenue service customs authorities (Customs authorities), which is carried out by the Customs cargo clearance.
(3) the declared (importer) calculated customs value and information relating to its discovery, must be based on objective and unequivocal, documented information, the contents of which determines the State revenue service. Failing that, the Customs authorities are entitled to use the information in their possession the same or uniform commodity prices or other objects, the news of the trading firm of catalogs and other sources, making the adjustment.
(4) if the declarant (importer) indicate in writing that his information is a trade secret, it must only be used by the State revenue service needs and without a declared special permission not to disclose, use State revenue service officials for the purpose of personal and pass to any third parties, other public institutions, except as required by applicable law. On the disclosure of business secrets of the State revenue service officials responsible legislation.
(5) If (importer) declared the determination of the customs value needs additional time, he may ask the Customs office issuing the goods or other items for him to use in accordance with the law «On State revenue service».
(6) any additional expenditure incurred as declared (importer) due to the customs value calculated for clarification or additional information to the Customs Office to bear the same declared (importer).
(7) the determination of the customs value (customs formalities) required time extension may not be based on suspension of payment of customs duty. For each declared (importing) Act or omission caused by delay of payment date, in accordance with the law «on taxes and fees of the Republic of Latvia "of late to be charged, which is calculated on the basis of the Customs authorities of goods or other items of value for customs.
(8) import goods or other objects, the customs value shall be determined by one of the following methods (this does not apply to the goods in the combined nomenclature groups referred to in point 5): 1) on import goods or other objects specified by the contract prices the same declarant (method 1);
2) after goods or identical other articles of the customs value (method 2);
3) after uniform goods or other items of value for Customs (method 3);
4) after the goods or other items of value for customs, which originate in another country (method 4) where: (a) identical goods) or other objects, the customs value is determined by methods using 2 other identical goods in the exporting country or customs value of other objects, (b) the uniform goods) or other objects, the customs value is determined by using the 3 methods, other uniform goods in the exporting country or customs value of other objects;
5) goods in accordance with the combined nomenclature classified 01.; 02.; 04.-11.; 15.-21.; 23. the Group of goods, the customs value shall be determined on the basis of the same or uniform prices to value the world or local wholesale price.
(9) goods and other items, with the exception of the eighth part of this article 5 referred to the goods and other items, the customs valuation method is for import goods or other objects of the contract price (method 1). If the main method can not be used, is used in sequence 2, 3, or 4. method. In addition, each of the determination of the customs value method can be used only if the previous method the customs value cannot be determined.
' (10) of the imported goods or other items of value for customs declaration procedure and the form of the Declaration establishing the State revenue service Customs Department. If necessary, at the request of the Customs authorities declared (importer) must provide the necessary information they calculated customs approval. Where the Customs authorities suspect that the declared (importer) to the accuracy of data used, declared (importer) is the right and the duty to prove their veracity. If the customs authority does not give particulars confirming the declared (importer) to the accuracy of data used, it has the right to make decisions about (importer) declared the designated method.

(11) the customs authority that the declared (importer) in the chosen customs valuation method found to be incorrect, should be declared (importer) provides a written explanation of why the determination of customs value apply another method.
(12) if the declarant (importer) does not agree with the Customs authorities a written-ajna explanation, he is entitled to appeal to a higher customs authority within ten days after the customs officer's written explanation was received.
14. article. After the determination of the customs value of the imported goods or other objects of the contract price (method 1) (1) the determination of the customs value by method 1 is based on the import and the goods being valued, to the contract price or other objects.
(2) the contract price includes both the amounts actually paid, and the third part of this article above.
(3) the use of the customs value of the contract price, shall include the following expenses (if they are not already contained in earlier): 1) expenditure on import goods or other objects, transport to the border of the Republic of Latvia, including: (a) expenditure on goods) or other objects, loading, unloading, handling and placement in the warehouse, b), c) insurance expenses the costs of mediation and other related payments, d) the tare value If it is considered that the tar, together with the goods being valued or other articles constitute a unified whole;
2) the cost of containers, including packaging material and packaging work values;
3) of goods (work and services) relevant part of value, directly or indirectly, was delivered to the importer free of charge or at a reduced cost with the aim of using them for export, the goods being valued or other objects to the production or sale (atšāvināšan): (a) raw materials, materials) components, semi-finished products and other komplektējam products that comprise the invaluable goods or other items, (d)) and konstruktorizstrādn, inženierizstrādn designs, use of the goods being valued or production of other subjects , c) consumables (smērmateriāl, fuel, etc.), which are used for the goods being valued or other objects to the production of inženierizstrādn and konstruktorizstrādn, d), designs, sketches and drawings, which have been developed outside of the territory of the Republic of Latvia and directly necessary for the goods being valued or other objects;
4) royalty and other payments for the use of intellectual property objects, which the importer must directly or indirectly exercises in accordance with the goods being valued or other objects for sale (disposal);
5) the importer's profit share from any of the goods being valued, and other objects later sales (disposal) or returned to the exporting of goods and other objects.
(4) import goods or other objects of the contract price is not possible to use the customs valuation, if: 1) goods which, under the harmonised system and the combined nomenclature classified 01.; 02.; 04.-11.; 15.-21.; 23. the Group of goods;
2) definitely declared (imported) legal restrictions on the goods being valued or other subjects, except: (a)) restrictions that legislative acts, b) restrictions which do not substantially affect the goods or other subject matter;
3) contract price is dependent on such terms and conditions, the effects of which cannot be taken into account;
4) data that the declarant (importer) is used for the determination of the customs value are not documented or import goods or other objects of the contract price is lower than that of the exporting country (national economic Union) the price specified in the price lists of goods (catalogues) (the third part of article 13);
5) importer and exporter are related persons, except when their relationship did not affect the contract price, which must prove himself declared (importer).
(5) natural and legal persons are considered to be related if: 1) one of the members of the Treaty (physical person) or one of the members of the Treaty (legal persons) officials is also a member of two official;
2) members are co-owners.
15. article. The determination of the customs value of identical goods or by other objects in the customs value (method 2) (1) the determination of the customs value by method 2 is taken on the basis of identical goods or other items of value for customs.
(2) for the identical are considered goods or other objects which correspond to the goods being valued or other items at the same time according to the following parameters: 1) purpose and characteristics;
2) quality, trademark and reputation in the market;
3) the same country of origin.
(3) No significant differences in external appearance can be the basis for refusal to recognise the goods or other objects to be identical if other aspects of goods or other items comply with the conditions of this article.
(4) goods or other items that are produced by different persons may be declared identical only if declared and customs authorities is not news on identical goods or other items produced by the person who produced the goods being valued or other items.
(5) the identical goods or other objects, the customs value is taken as the basis for the determination of the customs value if the goods or other items: 1) sold (seized) for introduction into the territory of the Republic of Latvia;
2) imported simultaneously with the goods being valued or other objects or no earlier than 90 days before them;
3) imported under the same commercial terms and approximately the same quantity as the goods being valued or other items.
(6) If identical goods or other items are imported in quantities or with other different commercial terms, declared (importer) is the price should be adjusted accordingly in the light of these differences, and documented the customs authority must prove that such an adjustment is warranted.
(7) the customs value is determined by the identical goods or other objects of the customs value, must be adjusted in the light of article 14 of this law, in the third paragraph, certain expenses. The adjustment can be made by the declarant (importer) on the basis of documented beyond doubt.
(8) If you use this method, it is found that the same identical goods or other items is the number of the customs value of the import goods or other objects to the determination of the customs value is used even in the lowest of them.
16. article. The determination of the customs value of the goods by the uniform or other objects of value for Customs (method 3) (1) the determination of the customs value by method 3 is based on

taken with the imported goods or other items of uniform goods or other items of value for customs.
(2) uniform is considered goods or other items that are not equal in all aspects, but which are similar to the properties ' which consists of similar components, which enable them to fulfil the same functions as the goods being valued or other items, and can be commercially interchangeable.
(3) the uniform goods or other objects setting is taken into account at the following parameters: 1) purpose and characteristics;
2) quality, trademark and reputation in the market;
3) the same country of origin.
(4) the customs value of the goods by the uniform or other objects of the customs value is determined under this law, article 15 of the sixth-eighth part.
Article 17. After the determination of the customs value of goods or other items of value for customs, which originate in another country (4) (1) the determination of the customs value by method 4 is based on the country of origin of other identical goods, the customs value.
(2) If it is not possible to use the above method for the determination of the customs value by method 4 is based on the country of origin of other uniform customs value of goods, also in the countries of the European Union customs value used in the calculation of prices of agricultural goods.
18. article. The determination of the customs value 01.; 02.; 04.-11.; 15.-21.; 23. the Group of goods goods classified by the identical or uniform item value in world prices (1) identical within the meaning of this article is considered as goods which comply with the relevant items in the classification.
(2) For the purposes of this article, the uniform is considered as goods that do not directly correspond to one of the indicated position of the goods in question, but by its subgroup characteristics are similar to one of the sub headings.
(3) the determination of the customs value] on the basis of taking countries of the European Union customs values to be used in the calculation of the world prices.
19. article. Exchange adjustment is used to determine the customs value of the prices and other data, if they are expressed in a foreign currency, there are periods in lats in accordance with the goods or other objects existing on the date of importation of the Bank of Latvia established foreign exchange official courses.
20. article. The customs value of the export tax calculation (1) calculating the export tax to export goods had the latter undergone or other objects on the basis of the customs value of price is taken in accordance with the provisions of the Cabinet of Ministers.
(2) the first paragraph of this article is not included in the prices of goods or other objects of transport, insurance and other costs incurred outside the territory of the Republic of Latvia, and the turnover tax (value added tax).
The fifth chapter of GOODS and other objects originating in article 21. Goods and other objects the determination of country of origin (1) of the goods and other objects of the country of origin shall be the country in which the goods and other objects are fully produced or exposed to sufficient processing.
(2) For the countries concerned to fully manufactured goods and other items considered to be of the following goods and other objects are: 1) the mineral resources extracted in their territory;
2) production plant, which was grown on its territory;
3) live animals, which have been grown on its territory;
4) products obtained there from live animals;
5) it produced hunting, River and sea fishing undertakings (companies) products;
6 products of sea-fishing), which got the world ocean or manufactured by the country concerned, and also they hired (chartered) ship;
7) secondary raw materials and waste in this country occurred in the production and other operations;
8) products obtained outside the State's coastal waters in the depths of the sea, to which this country has usage rights;
9) goods and other items produced in the country exclusively from the second paragraph of article 1, paragraph 8.
(3) state the meaning of this article shall also cover the country's coastal waters.
(4) for the goods produced in the country concerned and the adequacy of the processing of other subject matter criteria recognise: 1) the declared goods or other objects the code positions, namely, the declared goods or articles are classified in the harmonized system code for other positions than those other materials and articles used in the declared goods or other objects;
2) that the declared goods or other objects of a certain size value exceed the other countries the value of the materials and products used for the declared goods or other objects.
(5) this criterion can also be considered a specific technological operations except: 1) operations carried out or other goods subject to preservation during storage or transport;
2) goods or other objects for sale and transportation of preparation (lots of breaking, post processing, sorting and repackaging);
3) ordinary Assembly (Assembly) operations;
4) goods or other objects (components), if the mixing thus acquired goods and other items not allocated to the description is substantially different from the sākotnējāmsastāvdaļ.
(6) goods and other objects, processing or treatment adequacy criteria are established by the Cabinet of Ministers authorised institutions in the order in accordance with the international agreements provide for the Cabinet of Ministers regulations.
The sixth chapter customs duty RELIEF in article 22. Non-application of customs duties to the customs duty are exempt: 1) vehicles, which conduct regular cargo, baggage and passengers on international services, as well as the logistical supply of articles and equipment, fuel, food and other goods needed for the normal operation of these vehicles during the voyage and intermediate stopping points or purchased abroad for emergency vehicle (damage) clearance;
2 facilities in supply items) and equipment, fuel, raw materials for industrial processing, food and other goods exported from the Republic of Latvia, the Republic of Latvia to ensure owned and Latvian company (the company) leased (chartered) ship activities, as well as in the Republic of Latvia imported the production obtained in sea fishing;
3) Republic of Latvia and the foreign currency and securities;
4) in accordance with the legislation of the Republic of Latvia State jurisdiction for goods and other articles;

5) articles imported in or exported from the Republic of Latvia the natural and legal persons in accordance with the legislation of the Republic of Latvia has the right freely to such articles imported into the Republic of Latvia and export from them;
6) goods and other items that move through the territory of the Republic of Latvia tranzītsatiksm;
7) goods and other items that are imported into the Republic of Latvia for the storage and handling of customs warehouses or inland Customs zones;
8) goods and other objects that are exported from the Republic of Latvia for inland Customs zones and customs warehouses across the border of the Republic of Latvia;
9) shipments of humanitarian aid and donations, under the Cabinet of Ministers;
10 legacy assets and their) individual household objects that are moving to live in the Republic of Latvia or to permanent residence abroad, as well as any natural person personal effects;
11) articles intended for the official of the Republic of Latvia authorities abroad;
12) foreign investment in accordance with the law «on foreign investments in the Republic of Latvia ";
13) animals and biological or chemical substances which are intended for experimental laboratories in the order of the Ministry of Welfare;
14) therapeutic substances of human origin, as well as blood and tissue detection reagents — in the order of the Ministry of Welfare;
15) goods and other articles, intended for international sports competitions;
16) awards or winnings received international contests or lotteries;
17) goods and other articles, intended for use or consumption fairs, exhibitions or similar events in accordance with the provisions of the Cabinet of Ministers;
18) product samples and other items brought in checking, analysis and test purposes in the order of the Ministry of the economy;
19) materials intended for war victims Memorial, monuments or memorial site creation and maintenance;
20) on human Tomb relics, funerary urns and ornamental funerary articles;
21) handicapped vehicles, kpmpensator devices and other goods intended for disabled persons under the Ministry of welfare and the welfare of the approved classification prescribed by the Ministry;
22) goods and other items in other cases specified by law.
The seventh chapter customs duty relief GOODS and other items of the temporary importation procedure of article 23. And other items of goods the temporary importation provisions vis-General goods and other objects be allowed temporary admission: 1) do not modify the product or other object code;
2) entering the goods or other items intended to improve, repair or replace the defective;
3) entering the goods or other objects for processing.
24. article. And other items of goods the temporary importation procedure of the State revenue service shall determine the period within which goods and other items to be exported back to the or, after customs formalities, placed in free circulation. And other items of goods the temporary importation procedure shall not exceed 12 months. The State revenue service is entitled, on the basis of the relevant legal person written application, extend that period.
25. article. Temporary admission of goods without amending the code or other objects (1) the customs duty shall be with the State revenue service permits goods and other articles, under the temporary importation procedure are brought into the territory of the Republic of Latvia and to be re-exported from that area in the same way, except the natural wear and tear (depreciation).
(2) Permission for the procedure of temporary importation in accordance with the legislation of the Republic of Latvia can receive Republic of Latvia registered legal person who will use the goods and other articles or replies on their use in the territory of the Republic of Latvia and who submit a written application to the State revenue service.
(3) the State revenue service does not issue the authorisation if it is not possible to ensure the movement of goods and other objects identity and with it you can use the procedure illegal.
26. article. Goods and other objects for the purpose of the temporary admission to improve, repair or replace the defective prevention if the processing is carried out in order to improve, repair or replace a temporarily import goods or other items in return for payment or free of charge (if the improvement, repair or replacement take place contractual duties or due to production error) on the processing of import goods or citijmekšmet are not subject to customs duty. The exemption does not apply if found defective before leaving the Republic of Latvia.
97. article. Goods and other objects, temporary admission for inward processing (1) during the processing of goods and other objects can be located in the territory of the Republic of Latvia and are not subject to customs duty or it in accordance with the provisions of the Cabinet of Ministers shall be refunded if the goods and other items are subject to processing operations which change their nature or State, and after processing will be exported from the Republic of Latvia. This operation results in the processing of compensating products obtained may be put into free circulation, subject to import duty. Goods and other objects, the processing time the processing site down the State revenue service according to the appropriate processing technological cycle.
(2) the processing procedures of the implementing rules shall determine the State revenue service.
(3) If, during the processing procedure is dropped or other items of goods total weight or count, and this technological losses attest to the official State revenue service authorized control bodies of this Protocol, the weight or the difference between the number customs duty shall not be payable. Otherwise, the weight or number is charged the difference between the customs duty, as with double the amount of turnover tax (value added tax) and excise tax, if it is for a specific item or items.
(4) if the Protocol stated that, during the procedure of processing wastes is hurting the environment, the waste company (the company) to be exported or to pay the import duty on the processing operation in the compensating products obtained and imported goods or other objects, or the difference in the number of weight in accordance with the imported goods or other items of import duty laid down.
28. article. Goods and other objects the application processing procedure

(1) in the Republic of Latvia registered legal person who carries out processing operations or responsible, make a written application to the State revenue service.
(2) the written application must specify that: 1) the applicant is in the Republic of Latvia registered legal person;
2) goods and other objects turn into compensating products that can be determined in advance;
3) goods and other items after processing it can not atjauŗ not the same kind or condition, what this item and other items were before processing procedures;
4) during the processing procedure is a violation of the existing goods and other objects, rules of origin and trade in goods and other objects the import quantity restrictions;
5) this item and other items will help to create new jobs in the territory of the Republic of Latvia and do not affect the fundamental of like goods and other objects in the area of producer interests (economic regulation).
3 the goods) or other items for recycling, work procedures, if the processing procedure meets all the second part of this article.
29. p a n t s warranty of processing goods or other items (1) If, in accordance with this law or other normative documents of the State revenue service requires security for goods and other objects, which are temporarily imported for processing, the following gives the guarantees established in the Republic of Latvia to the legal person who is the subject of the goods or other owner.
(2) the Cabinet of Ministers regulations may provide for arrangements for giving guarantees for processing import goods and other items.
The eighth chapter customs duty relief GOODS and other objects in the temporary export PROCEDURES article 30. Goods and other objects to the temporary export goods, the General provisions and other items bearing the temporary exportation: 1) do not modify the product or other object code;
2 export of goods) or other subjects intended to improve, repair or replace the defective;
3 the goods) or other items for processing.
31. article. Goods and other objects the procedure for temporary removal of the State revenue service determines the export of goods and other objects of reimportation. Goods and other objects the procedure for temporary exportation may not last more than 12 months. The State revenue service is entitled, on the basis of the relevant legal person written application, extend that period.
32 article. Temporary export goods without amending or other objects code Cl) of customs duty shall be with the State revenue service tlauj goods and other objects, in accordance with the procedure of temporary exportation from the territory of the Republic of Latvia at the time and which will be brought back in this area in the same way, except the natural wear and tear (depreciation).
(2) the temporary export Authorisation procedure in accordance with the legislation of the Republic of Latvia can receive Republic of Latvia registered legal person who submits a written application to the State revenue service.
(3) the national jeņēmum service does not issue the authorisation if it is not possible to ensure the movement of goods and other objects identity and with it you can use the procedure illegal.
33. article. Goods and other objects for the purposes of temporary exportation to improve, repair or replace the defective prevention if the processing is carried out in order to improve, repair or replace the goods temporarily exported, or other items in return for payment or free of charge (if the improvement, repair or replacement take place contractual duties or faulty manufacture), the processing time for export goods or other items are not subject to export tax but the importation of the goods or other items back with import duty. The exemption is not valid if the scrap before import found in Latvia.
34. article. And other items of goods for temporary exportation processing (1) goods and other objects from the territory of the Republic of Latvia may be exported for processing, shall not be subject to customs duty or under Cabinet rules, if repayment of the goods and other items are subject to processing operations which change their nature or State, and after processing will be brought back into the Republic of Latvia. The importation of the compensating products, this over-working operations as a result of the additional value in accordance with the provisions of the cabinet can to import duty. Goods and other objects, the processing time the processing site down the State revenue service according to the appropriate processing technological cycle.
(2) goods and other objects (compensating products) shall lay down the procedure for re-importation of the State revenue service.
(3) If, during the processing procedure is dropped or other items of goods total weight or count and these technological loss provided for in the relevant ministries issued the permit to export goods or other objects for processing on this difference of weight or number of leave-customs duty shall not be payable. Unlike the case of weight or skaitg difference between the exported goods or other objects and imported compensating products to pay export duties Article 35. Permit processing procedure (1) the procedure for the processing of the permit can receive Republic of Latvia registered legal person who carries out processing operations or the exercise of a legal person, if that make a written application to the State revenue service.
(2) the procedure for the processing of the permit issued by the Ministry of Agriculture of (goods or other objects, which are in accordance with the combined nomenclature classified in 01-24 Group of goods) or Economic-which Ministry (goods or other objects, which are in accordance with the combined nomenclature classified 25. — 98. Group of goods).
(3) a permit is issued only if: 1) the applicant is registered in the Republic of Latvia of the legal person;
2) goods and other objects turn into compensating products that can be determined in advance;
3) goods and other items after processing it can not be restored in the same way or the State in which the goods and other items were before processing procedures;
4) during the processing procedure is a violation of the existing goods and other objects, rules of origin and trade in goods and other articles of export quantity restrictions;
5) these goods or other objects do not cause processing job decline in the territory of the Republic of Latvia and do not affect the fundamental of like goods and other objects in the area of producer interests (economic regulation).

36. article. Guarantee for processing export goods had the latter undergone or other items (1) If, in accordance with this law or other normative documents of the State revenue service requires a guarantee for goods or other items which are temporarily exported for processing, the following warranty gives legal person who is the subject of the goods or other owner.
(2) the Cabinet of Ministers regulations may provide for arrangements for giving guarantees for processing export goods had the latter undergone and other items.
The ninth chapter customs duties goods and other articles for persons ENTERING or leaving the REPUBLIC of Latvia, the Republic of Latvia on article 37. The order in which the customs duty applicable to goods and other articles for persons entering the Republic of Latvia, the Republic of Latvia upon entering the natural persons have the right to, without paying customs duties, moved across the border of the Republic of Latvia for non-commercial purposes any product or other items whose introduction into the Republic of Latvia is not prohibited or restricted if the total customs value does not exceed 300 lats, the same name of jturkl goods and other items — not vajrāk about three units or no quantity limit If the total customs value does not exceed 15 Lats. Goods or other objects defined in accordance with the unit the harmonized commodity description and coding system and the combined nomenclature.
38. article. International mailing physical person shall have the right not to pay customs duty on the goods and other objects that are imported into the Republic of Latvia with the international postal consignments and for which the introduction into the Republic of Latvia is not prohibited or restricted if the total customs value does not exceed 50 pounds, and the name of the same goods and other items — not vajrāk about three units or no quantity limit, if their customs value does not exceed 15 Lats. Goods or other objects defined in accordance with the unit the harmonized commodity description and coding system and the combined nomenclature.
39. article. Food, drinks and cigarette imports (1) and 37 of this law. the provisions of article 38 shall not apply to foodstuffs, alcoholic beverages and cigarettes.
(2) a natural person is permitted without payment of customs duty, import food products where the total customs value does not exceed 15 Lats.
(3) a natural person who has reached the age of 18 is allowed, without paying customs duty, import drinks, that quantity may not exceed one litre or one that is in the original packaging and no bigger than three litres, as well as tobacco products — no more than 200 cigarettes or 20 cigars or 200 grams of tobacco.
40. article. Natural persons established relief over the provision of the goods, and other items, with a total customs value or quantity exceeds 37, 38 of this law, and referred to in article 39 mu. This value or quantity, the natural person must pay two Ray. excise customs duty higher than specified in the applicable rate of customs duty. Natural persons entering individual vehicles for them to pay the import duty in accordance with the rates of import duty.
41. article. The order in which the customs duty applicable to goods and other articles for persons leaving or by international mail sent-tions from the Republic of Latvia (1) departure from the Republic of Latvia, natural persons have the right to move across the borders of the Republic of Latvia of any goods and other items, the export of which from the Republic of Latvia is not prohibited or restricted. About assigning goods and other articles natural persons pay export duties under the export tax rates.
(2) the first paragraph of this article rules also apply to goods and other objects that are natural persons sent by international mail.
42. article. And other items of goods the import or export of the Republic of Latvia, the Republic of Latvia at the time, without amending the code, Physical persons are entitled for a period not exceeding 12 months, in accordance with the State revenue service procedures introduced into the Republic of Latvia and export from the Republic of Latvia the goods and other objects, without amending the code, and without having to pay customs duties on them. From import tax does not relieve natural persons temporarily imported goods or other objects for use in business.
43. article. The order in which the customs duty applicable to goods and other articles for persons moving through the transit through the territory of the Republic of Latvia-the traffic arrangements for the customs duty subject to goods and other items that individuals move through the territory of the Republic of Latvia tranzītsatiksm, as well as arrangements for the refund of this tax is determined by the Cabinet of Ministers.
The tenth chapter deferred customs duty payments article 44. Suspension of payment of customs duties, customs duties, any natural or legal person may be deferred in accordance with the law «on State service» revenue, on the basis of the State revenue service issued a document on sampling of the deferral accounts.
45. article. Refund the excess customs duties and not fully paid or not paid in the prescribed time, the collection of customs duties (1) overpaid amounts of customs duty as the goods or other objects, the owner claims him to be repaid to the State revenue service within the order by paying the legal address (domicile) within six months from the date when the goods or other objects are released for free circulation.
(2) the amount of customs duty which jiepilnīg paid goods or other objects to the fault of the owner, by the order of the Customs authorities charged double the amount of non-contentious procedure within three years from the date on which the goods or other objects placed in free circulation on the date of importation in accordance with existing laws and regulations laid down by the Bank of Latvia foreign exchange official courses.
(3) a specific time on the outstanding amounts of customs duty in accordance with the law «On taxes and duties are levied in Latvia» national budget for the whole period when the goods or other objects, the owner was in debt to the State budget, adding to the delay.
46. article. Customs debt

(1) the customs debt shall be applied, delaying payment of the customs duties for a period of up to 10 days, including goods or other objects to facilitate the reporting day for those customs procedures in the Republic of Latvia registered legal persons who undertake to fulfil the specific obligations to the State revenue service and which are not found in customs and financial irregularities.
(2) import or export duty is calculated Customs cargo declaration.
47. article. The conditions for the application of a customs debt customs debt conditions of application and the order in which it is levied, shall be determined by the Cabinet of Ministers. The following is taken on the basis of customs debt conditions users to: 1 the size of the share capital);
2) cargo anerozīium: 3) bank guarantee;
4) cover the possible customs duty deferral amount;
5 bank draft.)
48. article. Records of the customs debt customs debt of Each amount of import duty or export duty resulting (hereinafter the tax amount) is calculated, posted, and lists the State revenue service, once it has all the necessary information.
49. article. Tax amount notification (1) the amount of the tax to the customs official shall notify the debtor as soon as this amount is the calculated, posted and listed.
(2) if the debtor is given in the customs declaration, the fixed tax amount, according to the first paragraph of this article, the tax amount to the debtor be notified only if she calculated amount not in accordance with the amount calculated by the Customs authorities.
50. article. The amount of the tax payment (1) the Customs authorities shall notify the debtor of the amount of the tax must be paid in the time limit laid down by the Customs authorities, which may not exceed 10 days from goods and other objects, the date of issue of the Declaration.
(2) payment shall be made to the amount of tax remitted to the State revenue service on the specified bank account.
(3) any amount of tax can instead of the debtor to pay the other person or entity.
(4) if the tax amount is not paid in time, the debt shall recover non-contentious procedure.
(5) if the debtor does not comply with the customs debt users minimum conditions, the State revenue service robbed him shows the users rights.
51. article. The customs debt or amortization (1) the customs debt deleted or scrapped, if: 1) tax amount has been paid;
2) a customs declaration, the customs legislation duly recognized as void;
3) Customs cargo prior to its transfer to the State property is seized;
4) Customs cargo are destroyed or transferred to the State the procedure laid down in the legislation;
5) Customs cargo are destroyed or unrecoverable loss of force majeure created.
(2) the customs debt shall not exceed the limits of the law and the State revenue service criteria; otherwise, it is considered that the debtor does not comply with the customs debt users minimum conditions, and they are deprived of the right of the holder of a customs debt.
The eleventh chapter Customs cargo customs control zone article 52. The obligation to pay import duties, using or using Customs cargo customs control zone (1) the obligation to pay import duties, using or using Customs cargo customs control zone occurs if liable to import duties, Customs cargo is spent or used for other than customs legislation for the purposes intended. The obligation to pay import duties, using or using Customs cargo customs control area, also occurs in the case of a Customs cargo disappeared and about its disappearance, the Customs authorities have not received reasonable explanation.
(2) the obligation to pay a customs duty arises at the time when the Customs cargo is spent or used for other than customs legislation for the purposes intended.
(3) the debtor shall be any natural or legal person who spent or used Customs goods referred to in the first subparagraph for purposes, as well as the natural or legal person who has participated in or use and the use which he knew or should have known that the cargo is spent or used for other than customs legislation for the purposes intended. If the obligation to pay customs duties due to Customs cargo loss, the debtor is a natural or legal person to whom the last owned a Customs cargo.
(4) the Customs debts incurred in the cases referred to in this article shall be liable to the Cabinet.
Twelfth chapter final provisions article 53. International treaties If the Saeima approved international agreements for different terms than this law, applicable international agreements provisions.
54. article. Responsibility for violation of the law (1) For infringement of the provisions of this law, natural and legal persons called to disciplinary, administrative or criminal liability in accordance with the laws of the Republic of Latvia.
(2) the Customs officers (civil servants) action in relation to the application of this law may be appealed in accordance with the existing legislation.
1. Transitional provisions article 19 of this law the Bank of Latvia referred to certain foreign currency exchange rates applied to the 1995 January 1 sets the State revenue service.
2. The Cabinet until 1994 December 1 to lay down rules for agricultural and food products in the determination of the customs value using price not lower than the countries of the European Union customs value of goods to be used in the calculations.
3. The Cabinet of Ministers, taking into account the need to develop agricultural production until December 1 1994 to adopt transitional provisions on safeguard measures, which will be in effect until the law on security measures for the protection of the internal market.
4. With the entry into force of this Act invalidates the law «on customs tariff» (the Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 1994, 1) and the law «on amendments to the law «on customs tariff»» (the Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 1994, 8).
The law will enter into force by December 1, 1994.
The law adopted in 1994 the Saeima on 29 September.
The President g. Ulmanis in Riga in 1994. October 15 Annex i. import tariff general rules 1. Import duty rates on 3, 5 and 7 in the box specified as a percentage of import goods or other objects, but the customs value of 4, 6 and 8 in box — in dollars for one or other of the imported goods subject to unit.
2. the rates of import duty laid down the basic values — where specific kilograms item is not intended for a different unit of measure.

3. the heading of the goods referred to in this tariff, but not present on the rate of import duty, applicable to the relevant product group (subgroup) in certain common tax rates or the Group at the end of the annex] «goods which do not comply with the abovementioned codes of the goods» specific rates of duty.
4. If the rate of import duties only product group (subgroup), they apply to any in this group (subgroup) of the goods item or subpozīcij in accordance with the combined nomenclature of goods and applicable together with the corresponding unit of measure.
5. Before the text in liable to import duties, trade positions, if necessary, explanatory heading is displayed.
6. The goods are specified apzīmētaj code, giving them change 9. mark.
7. the calculation of import duties with the apzīmētaj goods the customs duty rate should be multiplied by the percentage of alcohol content and divided by 100.8. for the calculation of import duties with *** apzīmētaj goods the customs duty rate should be multiplied by a given vehicle's cylinder displacement cm3.
9. **** apzīmētaj goods and other objects, originating in the European Union, the rates of import duty should be applied in accordance with Latvian and EU free-trade agreement.