Rules On The Simplified Customs Clearance And The Authorised Economic Operator Certificate

Original Language Title: Noteikumi par vienkāršoto muitošanu un atzītā komersanta sertifikāta izsniegšanu

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/147103

Cabinet of Ministers Regulation No. 883 Riga 2006 (31 October. No 56 14. §) rules on the simplified customs clearance Issued under the Customs Act article 4, third paragraph 1. General questions 1. determines: 1.1. procedures simplified declaration shall be issued a permit or local clearance authorization;
1.2. the procedures for refusing authorisation, suspend or revoke the authorization;
1.3. other issues relating to the simplified declaration or the local clearance arrangements;
1.4. the consignor or recognition of a recognised beneficiary status, suspension and cancellation procedures.
2. The simplified declaration shall not apply: 2.1. alcohol (limit does not apply to commercial vehicles and foreign diplomatic and consular representation of the supply, as well as the importation of goods duty free trade shops);
2.2. tobacco products (limitation does not apply to commercial vehicles and foreign diplomatic and consular representation of the supply, as well as the importation of goods duty free trade shops);
2.3. petroleum products (fuel) (limit does not apply to commercial vehicles and foreign diplomatic and consular representation of the supply, as well as the importation of goods duty free trade shops);
2.4. the strategic goods;
2.5. the narcotic substances;
2.6. psychotropic substances;
2.7. precursors;
2.8. for medicinal products.
3. recognized by the consignor or consignee status recognised and the local clearance procedure shall not apply to: 3.1 strategic goods;
3.2. the narcotic substances;
3.3. psychotropic substances;
3.4. the precursors;
3.5. medicinal products.
2. the simplified declaration 2.1. Simplified Declaration 4. authorization of the State revenue service territorial customs authority (hereinafter referred to as the territorial customs authority) the Merchant shall be given simplified customs clearance Declaration of permission mode – release for free circulation in a customs warehouse, inward, inward processing, processing under customs control, temporary admission, export, outward processing, re-exportation, and if the operator fulfils the following conditions: 4.1 the last six months on a regular basis (at least monthly) declare goods to customs clearance arrangements concerned;
4.2 is received and used by the State revenue service's permission to submit the customs declaration in electronic form;
4.3. use of a comprehensive guarantee to cover the customs debt, but if the customs debt is incurred should not be submitted to the customs guarantee, assume responsibility for payment of the customs debt. If the operator wants to receive a permission mode of customs clearance, which is not a customs debt is incurred, this point does not apply.
5. To get the simplified declaration or authorization so it changed, the person shall submit the Muse written by providing a territorial customs body tubers. If a person submits an application for amendment of the authorisation of the simplified declared, these rules referred to in paragraph 4, the conditions are not checked.
6. the application shall state the following information: 6.1 the merchant firm;
6.2. legal address;
6.3. the taxpayer registration number;
6.4. the applicable mode of customs clearance;
6.5. information about how often during the last six months have been logged on the goods concerned, customs clearance arrangements;
6.6. the customs code, which will be submitted to a simplified declaration;
6.7. the application of customs regimes, export, re-export and outward processing, the customs code, through which the goods will be exported;
6.8. the State revenue service licences issued shall submit a customs declaration in electronic form, the number and date of issue;
6.9. the accounting procedures (and content);
6.10. the product name, the four marks of the combined nomenclature code, the wood-six-digit code;
6.11. the employee's first name, last name and user ID of the person who has the right of representation;
6.12. The State revenue service issued comprehensive guarantee certificate number and date of issue (not specified if the operator wants to receive a simple customs clearance of merchandise authorization sheet for the screen, which may incur a customs debt or cover the customs debt does not have to submit the guarantee).
7. where the trader has complied with the rule in paragraph 4, the conditions referred to in the territorial customs authority shall issue the authorisation of the simplified declarations. The authorisation shall specify the following: 7.1 the applicable mode of customs clearance;
7.2. reference to the use of the guarantee;
7.3. monitoring by the Customs Office;
7.4. Customs control points, which are competent to accept simplified declarations;
7.5. the four marks of the combined nomenclature code (goods subject to the simplified declaration);
7.6. the simplified declaration type and content;
7.7. additional declaration;
7.8. additional declaration type and period.
8. the Customs authorities shall determine the period for the submission of additional declarations may not exceed 31 days after the first adoption of the simplified declarations. Where the application of customs clearance arrangements at the time of acceptance of the customs declaration, the customs debt shall be incurred or other customs authorities opened a tax debt, the supplementary declaration may be submitted to the fifteenth of the following month.
9. Simplified customs clearance Declaration of permission modes – release for free circulation in a customs warehouse, inward, inward processing, processing under customs control, temporary admission-is only valid in specified in the authorisation the customs control points.
10. Simplified customs clearance Declaration of permission where such application to be mode are entitled to use only the recipient. Permission is not entitled to the requested permission to another economic operator.
11. territorial customs authority when issuing the authorization the customs clearance mode, export, re-export and outward processing, shall inform the other territorial customs offices.
2.2. the refusal to grant a permit, simplified its Declaration of suspension and cancellation 12. territorial customs authority does not give the trader the permission of simplified dekl catches in the event of failure to comply with any of the licence conditions put in you.
13. Until the new vispā is made to bark, guarantee territorial customs authority shall suspend the simplified declaration of authorisation if the General guarantee has lost power or its amount is insufficient.

14. territorial customs body shall withdraw the authorization of simplified declaration if, after issuing notes that is not met in any of the provisions in paragraph 4, the above requirements (except this rule 4.1 referred to in requirement), or if he violates again during the year other permissions or ownership if the merchant permission to use not more than three months from the date of issue of the permit. The simplified declaration of authorisation is withdrawn or suspended if the economic operator to which it is addressed fails to fulfil an obligation imposed upon him by the permission.
2.3. administrative use of the document or a commercial document 15. administrative use of the document or a commercial document for the application of simplified declaration, customs clearance arrangements, export, atpakaļizv and outward processing, permissible only if all the customs of the proc fist is made only through the territory of the Republic of Latvia.
16. This provision 15. in the case referred to in paragraph merchant Customs Office, which launched the customs clearance, submit to the administrative or commercial document certified copies of documents in two copies. The Customs Office shall stamp both copies with the Customs office stamp, indicating the date. The first copy shall remain at a Customs Office, which launched the customs clearance mode, but the second person copies delivered to the customs authority. The customs authority shall stamp the second copy with the Customs office stamp, indicating the date.
17. Designing additional declarations, administrative document or the merchant copy of the commercial document showing the second copy shall be submitted to the Customs Office, which was launched in the mode of customs clearance.
3. The local clearance 3.1. The local clearance authorization 18. territorial customs authority permits the operator to act as a recognized or approved exporter by the importer, if the operator comply with the following conditions: 18.1. last six months regularly (at least once a month) to declare goods to customs clearance arrangements concerned;
18.2. in the property or rent it at goods receipt, storage and transmission of suitable rooms or areas;
18.3. employ at least one person who has received a customs clearance specialist certificate, as well as received and used in the State revenue service's permission to submit the customs declaration in electronic form;
18.4. using a comprehensive guarantee to cover the customs debt. This subparagraph shall not apply where the application of customs clearance mode, cannot incur a customs debt or cover the customs debt does not have to submit to the Office of guarantee;
18.5. provides accounting and accounting of goods that customs authorities allow effective controls (including later checks) and effectively control the import prohibitions or restrictions, as well as other provisions on release for free circulation;
18.6. the merchant has a connection to the data transmission network.
19. for approved exporters or importers of the recognized status, the merchant submitting the territorial customs authority, which is under the supervision of the room or area, which will be launched in the mode of customs clearance, or receive goods.
20. the application shall include the following: 20.1. Merchant firm;
20.2. registered office;
20.3. tax payer registration number;
20.4. the applicable mode of customs clearance;
20.5. the storage of goods, receiving or sending a suitable rooms or areas address (located in owned or rented), which will be launched in the mode of customs clearance, or receive goods. Add to that room or area plan, phone number, e-mail address, fax number, contact person;
20.6. information about how often during the last six months have been logged on the goods concerned, customs clearance arrangements;
20.7. the desired supervisory Office (not allowed);
12.9. The State revenue service licences issued shall submit a customs declaration in electronic form, the number and date of issue;
20.9. the accounting procedures (and content);
20.10. the receivable or shipment of the goods, the name of the combined nomenclature, the four-character code;
20.11. The State revenue service issued comprehensive guarantee certificate number and date of issue. This subparagraph shall not apply where the application of customs clearance mode, cannot incur a customs debt or the customs debt does not provide a guarantee to cover jāie;
20.12. to natural person who received a customs clearance specialist certifi cate, a copy of the contract and copy of the certificate of the customs clearance specialist.
21. If the local clearance permit is amended, in paragraph 18 of these regulations, these conditions are not checked.
22. territorial application to the customs authority of the month appearance. If you don't hear additional information, that time limit may be extended. Territorial customs authority within three months after receiving the application, issue a permit to the local customs and or reject the application.
23. where the trader has complied with the local clearance authorisation conditions, territorial customs authority shall grant the operator the local clearance authorisation number of the stamp.
24. After receipt of the decision on the local clearance authorization number assignment operator is made or buy stamps and securities.
25. Economic operator within two weeks of receipt of the decision on the local clearance authorization number assignment submitted territorial customs authority approved exporters or importers of the recognised the imprint of the stamp of the sample, as well as sample and description of the collateral (including taxation), as well as the list of the natural person (name, surname, personal code, signature samples), which are entitled to sign a customs declaration.
26. the territorial customs authority recognised by approved exporters or importers stamp sample and description of the sample and description of the collateral and the receipt issued by the local clearance permission. The authorisation shall specify the following: 26.1. space or area shall have the right to initiate the corresponding customs clearance mode or get goods that are under customs clearance arrangements concerned;
26.2. the applicable mode of customs clearance;
26.3. the reference to the use of the guarantee;
26.4. the supervisory customs authority;
26.5. Customs control points, which are competent to accept simplified declarations;
16.5. the four marks of the combined nomenclature code (goods subject to the local clearance procedure);
16.6. the simplified declaration type and content;
16.7. the supplementary declaration;
26.9. additional declaration type and period;

26.10. arrangements for the movement of information and documents to the customs body;
26.11. approved exporters or importers of the recognised the imprint of the stamp and a description of the collateral, as well as their individual names, surnames, personal codes and signatures authorised to sign a customs declaration.
27. The local clearance permission gives the trader the right to impose or remove a Customs seal without the presence of customs officials.
28. The operator who received the local clearance permission, do not register the single administrative document to tariff quotas of the European Union.
3.2. Refusal to grant a local clearance permission, its suspension and cancellation 29. territorial customs authority does not give the trader the local clearance authorisation if not observed any of the licence conditions.
30. Until the new General is submitted to guarantee, territorial customs authority shall suspend the local clearance authorisation if the General head-you have lost power or its amount is insufficient.
31. the territorial customs authority cancelled the local clearance authorisation if after its issue notes that is not met in any of the provisions of paragraph 18 of these requirements, or if the merchant of the year, repeatedly violate other terms of holding you in the permit, or if the merchant permission to use not more than three months from the date of authorisation. Local clearance permit is cancelled, if the operator to whom it is addressed fails to fulfil an obligation imposed upon him by the laws of the local clearance procedure.
3.3. Territorial customs authorities and economic operators who have received the authorization of the local customs clearance obligations 32. Territorial customs body must: 32.1. approve the company manufactured stamps and securities of local customs clearance, if they meet the requirements;
32.2. the methodology used to determine the clearance under the trader's goods customs clearance applicable modes;
32.3. determine access to the automated customs processing system (ASYCUD), where a customs declaration processing;
20.1. to inform the national joint stock company "Latvian Railway" for commercial companies, which have received the permission of the local customs clearance with rail transport and customs control carried subject to load and send the State joint stock company "Latvian Railway" authorised consignor, authorised consignee, approved exporters or importers of seal imprint recognition and their individual names, personal codes and signatures, which are entitled to sign a customs declaration;
32.5. to inform the other territorial customs offices and the main customs administration on the local clearance issued permits;
20.3. to ensure compliance with the conditions of authorisation of surveillance and control.
33. The merchant must: comply with all 33.1. prohibitions and restrictions related to the importation or exportation of goods, warehousing, operations with the goods before getting to his permissions and licenses together with a customs declaration for the Customs Office;
33.2. to ensure that the customs declaration is signed and submitted electronically to the person who received the customs clearance specialist certificate;
33.3. regularly and following monitoring request the Customs authorities to submit all the information and documents required for the control of goods;
20.8. to submit without delay at the Customs Office in monitoring the documents requested, as well as other documents and information required to verify the customs clearance arrangements in compliance with the rules;
20.8. to ensure customs clearance mode application and design according to the customs area of the regulatory laws;
20.9. not putting the local clearance permission to another economic operator;
20.9. If seals purchased the main customs administration, prepare, and every month until the fifth date to submit the main customs administration report on the basis of the seal;
33.8. following receipt of the information on possible illegal activities in the area of Customs Affairs or after detection to immediately notify the supervision authority of customs.
4. the approved exporter and consignee status recognized recognized 4.1 the consignor and consignee status recognised by the award of 34. territorial customs authority permits the operator to act as authorized consignor or consignee, if Merchant shall comply with the following conditions: 34.1. the past six months on a regular basis (at least monthly) declares the goods under a customs procedure – transit or receiving goods placed under a transit procedure. If the merchant first turn after the authorization, the customs authority accepts that the applicant regularly log on the goods under a customs procedure – transit if the customs authority does not have the information that the applicant will not be able to fulfil their duties;
21.3. has entered into with the State revenue service contract for new computers in zēt transit system (NCTS) Merchant module (used to provide electronic customs declaration procedure – transit). The contract certifies that the merchant has received and will use the new computerised transit system operator module;
21.3. for approved exporter status, use of a comprehensive guarantee to cover the customs debt or have received exemption from the guarantee.
35. in order to be recognized by the consignor or consignee status recognised by the merchant submitting the territorial customs authority, which is under the supervision of the room or area, which will be launched or completed customs procedure – transit.
36. the application shall specify the following: 36.1. the operator's brand name;
36.2. the legal Office;
36.3. taxpayer registration number;
36.4. the goods receipt or shipment suitable rooms or areas who will be started or completed customs procedure – transit. Add to that room or area plan, phone number, e-mail address, fax number, contact person;
22.7. information about how often during the last six months have been logged on the goods for a customs procedure – transit;
22.7. the desired supervisory Office (not allowed);
22.8. The State revenue service and commercial contract for the new computerised transit system's use of a copy of the module;
22.9. the accounting procedures (and content);
22.9. The State revenue service issued comprehensive guarantee certificate number and date of issue.

37. the territorial application of the Customs Office shall examine within one month of receiving it. If additional information is needed that deadline may be extended. Territorial customs body within three months of receipt of the application, shall issue the approved consignor or recognition of the recipient's permission or to reject the application.
38. where the trader has complied with the conditions for receiving the status, territorial customs authority shall grant the authorisation number of the authorised economic operator of the stamp.
39. After receipt of the decision on grant of authorisation number the merchant made a seal and security. Security should not be made if it supplies the main customs administration.
40. Within two weeks of receipt of the decision on grant of authorisation number the Merchant shall provide the Customs Office of departure or recognised, the recognised the imprint of the stamp of recipient samples as well as samples and a description of the collateral (including taxation), as well as the list of the natural person (name, surname, personal code, signature samples), which are entitled to sign a customs declaration.
41. the territorial customs authority accepted or recognised by the consignor in the imprint of the stamp of recipient and a description of the sample, as well as the security of samples and the receipt of the description issued by the local clearance permission. The authorisation shall specify the following: 41.1. space or area shall have the right to initiate or complete the customs procedure – transit;
41.2. a monitoring Office;
41.3. recognized by the consignor or the consignee recognised the imprint of the stamp and the Morrow times description, as well as their individual names, surnames, personal codes and signatures authorised to sign a customs declaration;
25.7. the list of goods prohibited to apply the transit procedure, the transit procedure begin in the premises of the consignor or recognition to complete the transit procedure recognized the recipient's premises;
25.8. the reference to the use of the guarantee or guarantee waiver;
25.8. arrangements for the movement of information and documents between economic operators and customs authorities;
25.9. due in which the authorized consignor or authorised consignee receives electronic notifications of landing or release of the goods;
41.8. customs clearance methodology – arrangements for the movement of information and documents between economic operators and customs authorities.
42. If the consignor or recognition of a recognised beneficiary authorization is amended, in paragraph 34 of these rules, these conditions are not checked.
4.2. the refusal to grant a recognized sender or recipient recognized status, its suspension and cancellation 43. territorial customs authority does not give the trader consignor or recognition in recognised the status of the beneficiary, in the event of non-compliance with any of the status of receipt of the required conditions.
44. Until the new is submitted the comprehensive guarantee, territorial customs authority shall suspend the consignor or recognition of a recognised beneficiary status, if the General guarantee has lost power or its amount is insufficient. This paragraph does not apply to merchants who have received exemption from the guarantee.
45. the territorial customs authority shall withdraw the recognition of the consignor or consignee status recognised, if after it is found that the award does not comply with any of these terms in paragraph 34 above requirements (except this rule 34.1. the requirements referred to in point), or if he violates again during the year other permissions or ownership if the economic operator status does not use more than three months from the date of authorisation. Recognized by the consignor or the consignee status recognition is withdrawn or suspended if the merchant, to whom it is addressed fails to fulfil an obligation imposed upon him by status.
4.3. the territorial customs authorities and economic operators who received recognition by the consignor or consignee status recognised, 46. Territorial obligations to customs body must: to approve company manufactured 46.1. stamps and security, if they meet the requirements;
46.2. the methodology used to determine the customs clearance;
46.3. determine approach for the new computerised transit system;
46.4. to inform the national joint stock company "Latvian Railway" for commercial companies, which have received the permission of the local customs clearance with rail transport and customs control carried subject to load and send the State joint stock company "Latvian Railway" authorised consignor or authorised consignee stamps fingerprint samples and their individual names, personal codes and signatures, which are entitled to sign a customs declaration;
28.9. to inform the other territorial customs offices and main Board of customs over economic operators which have been recognised by the consignor or consignee status recognised.
47. The merchant must: comply with all 29.3. prohibitions and restrictions related to the importation of goods, storage or exportation, the goods before operations don't receive passive permits and licenses, and together with a customs declaration for the Customs Office;
47.2. the regular monitoring and request the Customs authorities to submit all the information and documents required for the control of goods;
47.3. submit immediately to the supervisory authority of the customs documents requested, as well as other documents and information as are necessary to ensure the application of the mode of customs clearance;
47.4. ensure customs procedures, transit log, and draws up the citation according to the customs area of the regulatory laws;
47.5. If seals purchased the main customs administration, prepare, and every month until the fifth date to submit the main customs administration report on the basis of the seal;
29.6. following receipt of the information on possible illegal activities in the area of Customs Affairs or after detection to immediately notify the supervision authority of customs.
5. Closing questions 48. to ensure that rule 18.3., 20.12., and 26.11. the requirements referred to in point, a merchant who local clearance authorization was issued to the date of entry into force of the rules, submitted to the Customs authorities, this provision and paragraph 12.9.20.12. the information referred to in the six months from the date of entry into force of the provisions.
49. to ensure that these rules, 26.8 and 26.9 16.6. in the application of these provisions, customs authorities shall make appropriate amendments to the local clearance permits seven months from the date of entry into force of the provisions.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions by 4 November 2006.