Provisions On The Procedures Of The State Revenue Service Determines The Customs Control Zone, It Permitted Activities And Issue Permits To Perform Business Customs Control Area, As Well As On The Information Signs Customs Control Zone Boundary Represents

Original Language Title: Noteikumi par kārtību, kādā Valsts ieņēmumu dienests nosaka muitas kontroles zonas, tajās atļautos komercdarbības veidus un izsniedz atļauju komercdarbības veikšanai muitas kontroles zonā, kā arī par informācijas zīmēm muitas kontroles zonu robežas apzīmē

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/159172

Cabinet of Ministers Regulations No. 393, Riga, 19 June 2007 (pr. 14. § 36) the provisions on the procedures of the State revenue service determines the customs control zone, it permitted activities and issue permits to perform business customs control area, as well as on the information signs customs control zone boundary to denote Issued in accordance with the customs law article 13, fourth part i. General questions 1. determines the order in which the State revenue service determines the customs control zone, it permitted activities and issue permits for the conduct of the business of customs control zone as well as information sign a customs control zone boundary. 2. the customs control zone shall be determined by the State revenue service's main customs administration (hereinafter referred to as the main customs administration). 3. Customs control zones in the main customs administration may determine the customs law article 14 second subparagraph areas regardless of how possession of the territory. 4. Permission to carry out the business of customs control zone (hereinafter permit) shall issue, amend and revoke the State revenue service territorial institution, the area is located in the customs control zone (hereinafter territorial authority). II. the establishment of the customs control zone of 5. Customs control zone status the separate areas determined by the Customs authorities to carry out controls: 5.1 foreign goods before the goods are released, the European Union customs territory;
5.2. the European Community goods before the goods are exported from the customs territory of the European Union. 6. for the purposes of determining the customs control zone or change the customs control zone, the main customs administration confirms the customs control zone plan, which precisely marked and clearly identifiable customs control zone, the location of the boundary, as well as specified in the customs control zone information used to denote the position of the marks. The main customs administration approved customs warehouses, temporary storage of goods, the free zone and free warehouse plans constitute a customs control zone plans. 7. Customs control zones in the plan (except for customs warehousing, the temporary storage location, free zone and free warehouse plans) the State revenue service publishes the newspaper "Latvian Journal of the month after the plan's approval. 8. the main customs administration requires a customs control zone in the determination of the necessary documents and details of the persons in possession of the territory or with the following documents and information (for example, the merchant area plan land boundary plans, building inventory plan). The main customs administration, agreeing on deliverable documents and messages with the possessor of the territory concerned or the person who is in possession of the necessary information, shall determine the period required for the submission of documents and messages. III. Customs control zone boundary designation 9. Information sign a customs control zone limits for certain of these provisions in the annex. 10. Customs control range outdoor use to denote information sign, which is 1400 mm or 670 mm and 370 mm high, on a blue background, with a 20 mm wide white border. Information signs is 150 mm high white letters "customs area". Information sign can be made a typographical (reflective, durable, waterproof label) or industrial (metal plate). Newsletter sign points to the special status of the territory concerned. 11. Customs control zone information used to denote the number, type, and location determined by the main customs administration. 12. in order to establish a free zone and free warehouse, the customs control zone of the territory of information used to denote the number, type and location of the licensed trader or special economic zones merchant within 10 working days after the authorization to conduct business in a free port or special economic zones in the territory of the main Customs Administration submitted an application for the use of information and the free zone plan. 13. the main customs administration shall take a decision on the use of information in free zone and free warehouse, the customs control zone of the territory for marking and approve the free zone plan, which is well marked and clearly identifiable free zone location, its limits, as well as specified in the customs control zone boundary details used to denote the position of the marks. 14. Information On the manufacture and the placing of signs in the customs control zone is responsible for territorial authorities. The exception is the information sign a customs warehouse, the temporary storage location, free zones and free warehouses for the construction and placement of the responsible customs warehouse, respectively, the holder of a temporary storage place holder, licensed operator or a special economic zone for the operator. 15. the holder of a customs warehouse, temporary storage of goods by the holder of a licensed trader or special economic zones the merchant a month after issuing the appropriate customs authorisation, permit the holding of goods in temporary storage space for holding business licences or permits a free port for the conduct of the business of the special economic zones in the territory, ensure information production and placement of signs (installation) according to the main customs administration approved a customs control zone plan. IV. the issue of a permit for the conduct of the business of customs control zone 16. Permit required business lines for which the possession of the State revenue service in the customs control zone must be provided for all or part of the individual separate permanent place (place of business). 17. The State revenue service's tenure in the customs control zone or part of the following allowed customs clearance or crossing of the related activities, if the service requires the persons staying in the customs control zone, and is not contrary to the customs control zone in the country's institutions function and operator has the necessary resources to ensure the business concerned: 17.1. provide insurance services horse;
17.2. the bank services;
17.3. the customs brokerage services;
17.4. electronic communications services;
17.5. catering services;
10.9. marketing services (also hot and soft drink machines and other machine installation);
17.7. public toilet services. 18. Announcement on opportunities to get permission for the territorial authority published the newspaper "journal". The announcement shall specify the conditions for the authorisation of the customs control zone location, place of business, the description of the document submission deadline (at least 15 working days) and the appropriate business lines for which intended to put the business place. 19. the merchants, who are granted permission, choose an open tendering procedure, taking into account the provisions of paragraph 23 of the above criteria. 20. If the customs control zone of customs law in determining the cases aligned with the National Guard, the ability to put a place to perform commercial activities in these zones of customs control, the territorial authority before the publication of the newspaper "Gazette" in line with the State border guard of the territorial Government. The State border guard of the territorial administration within seven working days, inform the objections to the location of the accommodation business. If, within that period, the State border guard of the territorial administration not notified objections, site accommodation for carrying on the relevant business of the customs control zone shall be considered coherent. 21. the territorial authority shall take a decision on the authorisation, refusal to issue a licence, authorization, or amendment of any withdrawal of permission. 22. the territorial authority shall take a decision on the refusal to issue a permit if he has not fulfilled the newspaper "Latvian journal" published advertisements conditions laid down in the authorization does not comply with all published or the criteria referred to in these provisions. 23. the territorial authority shall issue the authorisation if he meets the following criteria: 23.1. the economic operator is established in the State revenue service taxpayer register;
23.2. the merchant does not have a tax debt or the payment deadlines are extended to the law on taxes and duties in accordance with the procedure laid down and the merchant fulfil the debt obligations;
23.3. the company founders and members (natural persons) or a sole proprietor not criminally prosecuted for a criminal offence in the economy, as well as the Customs Act cases-where a customs control zone determination must be coordinated with the National Guard-as a crime against the country, as well as on the country's illegal crossing, the illegal movement of persons across the State border, with possibility of stay in the Republic of Latvia;
23.4. the last 12 months before the date of submission of the application, the operator was not punished for administrative violations in trade, services, finance, or business in the customs area;

14.6. the operator is provided with a special permit (license) for the conduct of business law cases. 24. in order to receive permission, he newspaper "journal" published advertisements shall be submitted within the time limit specified in the territorial authority. The application shall be accompanied by the following: 24.1. Merchant and a copy of the statutes;
24.2. the copy of the document, which confirms the news about the company's founders and members (natural persons);
24.3. the merchant issued to the special permission (license), if the business in accordance with laws and regulations need special permit (license). 25. If the customs control zone of customs law in determining the cases agreed with the National Guard, the conditions for carrying out the business of the operator to the customs control zone before the territorial authority of the authorization and the authorization of amendment into line with the National Guard. 26. In the application for the authorization of merchant State: 26.1. types of business, place of business, the description of the operator's on-hand resources for the provision of the relevant business operator's employee responsibilities;
26.2. the period of time in which to make a commercial business;
26.3. the commercial business, the customs control zone, undertakes to respect these rules and other customs laws and regulatory arrangements, as well as to comply with all the obligations resulting from the place of business;
26.4. it undertakes in writing within 10 working days to inform the territorial authority for this rule, the criteria referred to in paragraph 23, making the business of customs control zone;
26.5. undertake to launch a business that, within 30 days after the date of entry into force of the authorization;
16.5. undertakes that within 10 days after the authorization to submit a territorial authority in the economic operator's employee relations, copies of the supporting documents and the merchant list of employees who take business in the customs control zone (hereinafter referred to as the merchant's employee list);
16.6. undertake within 10 working days after the decision on the authorisation to conclude the necessary lease on the place of business;
26.8. undertakes to release the place of business within 15 working days after the decision on the withdrawal of the authorisation;
26.9. the company founders and members (natural persons) or a sole proprietor not criminally punished for committing a crime and the economy-if discovery of the customs control zone of customs law harmonisation in certain cases to the National Guard-as a crime against national as well as on the country's illegal crossing, the illegal movement of persons across the State border, with possibility of stay in the Republic of Latvia;
26.10. the merchants in the last 12 months before the date of submission of the application is not punished for administrative violations in trade, service delivery, finance, or business in the customs field. 27. If required, the territorial authority requires additional documents and information concerning the economic operator's business (for example, employment contracts, powers), if the above information necessary for the examination of the application and decision. 28. the permit for conducting the business of the company shall be issued in any customs control area separately, specifying the permitted activities. 29. the authorisation shall specify: the name of the economic operator, 29.1. taxpayer registration number;
29.2. business lines;
29.3. the place of business of the customs control zone;
29.4. the authorization or the amendment date. 30. If a customs control zone detection in customs law in the cases specified in line with the National Guard, the territorial authority for issuing permits and amendment of the authorisation shall inform the State border guards. 31. Permission to accompany the customs control zone plan, which precisely marked and clearly identifiable place of business. 32. The economic operator within 30 days after the date of entry into force of the authorization to commence business activities in the customs control zone. 33. the territorial authority with the merchant that issued the authorisation, conclude a rental contract. Lease contract shall be cancelled when cancelled authorization. 34. To amend the permit or these regulations referred to in paragraph 31 of the customs control zone plan, the operator shall submit the application to the territorial authority and, if necessary, add additional documents and information necessary for the examination of the application and decision (such as the validity of the amendments apply for supporting documents, another merchant list of employees, employment contracts, powers and documents required for verification of the criteria put forward). 35. Change in this provision in paragraph 23 of the criteria laid down for the authorization, the merchant business in about 10 working days inform the territorial authority. 36. the authorization shall be cancelled if: 36.1. Merchant shall submit an application for the withdrawal of the authorisation;
36.2. the Merchant provided false or incomplete statements for authorization, the amendment of the permit or extension of the term of validity of the licence;
36.3. There is a need for objective commercial place to perform Customs control, border control, food control and veterinary service or other national authority control of customs control zone and therefore the operator is no longer possible to put the pursuit of other business sites, and territorial authority praised the lease;
36.4. the operator is excluded from the State revenue service taxpayer registry;
22.7. the merchant has a tax debt and the payments legislation on taxes and duties in accordance with the procedure laid down is not extended and the operator fails to comply with the debt with the State budget;
22.7. the merchant is eliminated and excluded from the commercial register;
22.8. the operator's special permit (license) for the conduct of business are revoked or expired its expiry date;
22.9. the company founders and members (natural persons) or sole proprietor following the adoption of the decision on authorisation is criminally punished for committing a crime in the economy and customs law in cases where the determination of the customs control zone shall be coordinated with the National Guard-as a crime against the country, as well as on the country's illegal crossing, the illegal movement of persons across the State border or with the possibility of illegal stay in the Republic of Latvia;
22.9. the merchant or merchant's employees who take business in the customs control zone, the last 12 months has been repeatedly punished for infringements of trade, administrative services, finance, or business in the customs area;
36.10. economic operator within 30 days after the date of entry into force of the authorization to the customs control zone is not launched a commercial business;
36.11. There is no longer a merchant the authorization of specified economic conditions for further commercial activities in the customs control zone;
36.12. Merchant within 10 working days of territorial authority has not provided details about that changed this provision in paragraph 23 below, the criteria set out in the permit for conducting the business of the customs control zone. 37. the decisions referred to in the rules can be a challenge to the law "on the State revenue service". V. concluding questions 38. To describe the customs control zone, which is located in customs warehouses, temporary storage of goods and the free zones and for holding and operating permits issued to this provision to the date of entry into force of the customs warehouse, the holder of the temporary storage of goods by the holder of a licensed trader or special economic zones merchant 1 January 2008 the main Customs Administration submitted an application for the use of information and customs warehouses goods in temporary storage or in a free zone plan. 39. information on the number, type and location of these rules referred to in paragraph 38 of the customs control zone for the main customs administration down to 1 January 2009. 40. the holder of a customs warehouse, temporary storage of goods by the holder of a licensed trader or special economic zones, where the economic operator to the customs warehouse authorization, permit the holding of goods in temporary storage sites for holding business licences or permits a free port for the conduct of business of the special economic zones in the territory was issued before the date of entry into force of the rules, information production and placement of signs (installation) according to the main customs administration approved a customs control zone plan provides up to July 1, 2009. 41. information on the number, type and location of the customs control zone, which is set to explain to this date of entry into force of the rules (except for the customs warehouse, the temporary storage location, free zone and free warehouse areas), the main customs administration down to 1 January 2009. 42. the permit for conducting the business of the customs control zone, issued up to the effective date of the rules, in effect until the date of expiry stated on the permit, but not longer than until 1 January 2009. Prime Minister a. Halloween

Finance Minister O. Spurdziņš attachment Cabinet of 19 June 2007 Regulation No. 393 of the information sign a customs control zone figure 1 for 1400 x 370 mm Figure 2 670 x 370 mm Finance Minister o. Spurdziņš