Transit Customs Procedure — — The Application Of The

Original Language Title: Muitas procedūras — tranzīts — piemērošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/135942

Cabinet of Ministers Regulations No. 396, Riga, 16 May 2006 (pr. No 27 6) Customs procedures, transit-procedures issued pursuant to the Customs Act article 4, third paragraph, and article 12, third part i. General questions 1. certain conditions applicable to customs procedures, transit (transit procedure), and nofor will strive to maintain order, as well as the submission of a guarantee, the adoption and application of the transit procedure.
2. the transit procedure execution and completion of the State revenue service is controlled by the main customs administration.
3. Log on to the transit procedure, the principal shall provide the calculation of the customs debt and of other customs authorities administer the tax liability that might arise. The calculation shall be submitted electronically or on a form signed by the principal.
4. The application of the transit procedure for oil products moved by pipeline, goods declared under the transfer and adoption of legislation: 4.1 the consignor time 24 hours (not including weekends and holidays) following the initiation of transit petroleum products shipped with one transfer and adoption of legislation, the Customs authorities shall provide goods and receipts (in duplicate);
4.2. the recipient time 24 hours (not including weekends and holidays) after the receipt of the petroleum products that were sent with the transfer and adoption of the single act, the Customs Office shall provide goods and receipts (in triplicate).
5. A Person acquires the right to use the TIR procedure and to receive TIR Carnets, if it corresponds to the 14 November 1975 the Customs Convention on the international the international transport of goods under cover of TIR Carnets, requirements, vesting criteria required of the Association and one of the additional terms for you: 5.1 within six months before the date of vesting in the Association filed the application for the right to use the TIR procedure and to receive TIR Carnets, made 40 international carriage of goods (at least four services outside the territory of the European Union);
5.2. during the year before the date of vesting in the Association filed the application for the right to use the TIR procedure and to receive TIR Carnets, made 48 international carriage of goods (at least six services outside the territory of the European Union) and at least four in the international transport of goods by road in a month.
6. Presentation of the transit procedure goods that are not members of the Community status of goods and transit procedure moved by rail from the territory of the Republic of Latvia Office of departure on the territory of the Republic of Latvia, the recipient of the Customs Office of transit declaration can use international rail waybill according to November 1 of the 1951 agreement on international rail traffic.
 
II. the guarantors 7. Bank or an insurance company wishing to acquire the status of a guarantor, the State revenue service submitted in the application for the granting of the status of the guarantor and the bank or the insurance company approved by the head of a copy of the annual report. The application indicates the license for the operation of the bank or insurance activities licence issue date and license registration number.
8. the Bank or the insurance company acquires the status of a guarantor if: 8.1 a bank or insurance company has no tax liability or the payments legislation on taxes and duties in the order is extended and the bank or insurance company fulfilling debt obligations;
8.2. the bank or the insurance company during the year before the receipt of the application for the granting of the status of a guarantor is not penalized for tax or regulatory use of guarantee law violations;
8.3. insurance company license issued entitles the insurance operation to issue the commitment insurance policy guarantee;
8.4. the bank or the insurance company concluded with the State revenue service agreement which provides that the bank or the insurance company undertakes within 30 working days of the State revenue service requests in writing to you to make all the payments under the contract, if the primary debtor by the State revenue service a written request within the time limits have not paid the tax debt.
9. The State revenue service suspended the guarantee document issued by the guarantor, if the guarantor does not comply with the conditions of the contract. The decision taken by the State revenue service shall inform the guarantor in writing.
 
III. Cash contributions 10. If the principal customs debt and of other customs authorities administer the tax liability that might arise in the form of cash contributions (hereinafter Security), a security is lodged with the ls State revenue service deposit account.
11. Entering the transit procedure, the principal office of departure shown in a security issued by the bank in the original document certifying payment, and submit an application for a refund of the security by adding a security approved the payment of money in the formal copy of the document. 
12. If the State revenue service's main customs administration receives proves that you approve the transit procedure is complete, the State revenue service's main customs administration shall take a decision on the release of the security lodged, and within 15 days of the transfer of a security to a bank account specified by the principal. Expenditure on pay the transfer of the security be covered from the security deposit.
13. If the transit procedure has not ended, the State revenue service's main customs administration shall take a decision on the transfer of security to the State budget.
 
IV. The comprehensive guarantee, the reduced guarantee and guarantee waiver 14. A comprehensive guarantee shall be lodged and registered with the State revenue service the main customs administration.
15. in order to receive permission to use a comprehensive guarantee, the person in addition to the Commission of 2 July 1993, Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, set out in article 373. information submitted to the State revenue service the main customs administration. The application shall indicate the following: 15.1 the merchant name, registration number (persons name, surname, personal code);
15.2. information on the experience of application of the transit procedure and the planned transit procedure;
15.3. the required comprehensive guarantee certificate number.

16. the application shall be accompanied by a guarantor issuing a comprehensive guarantee of the original file and the dock the customs debt and of other customs authorities administer the tax calculation.
17. The State revenue service's main customs administration shall take a decision on the authorisation to use a comprehensive guarantee for the transit procedure, or on the refusal to grant such permission. If permission is granted, within five working days after the decision is issued to the person of the comprehensive guarantee certificate.
18. In accordance with the Commission's July 2, 1993, Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, 380 and article 20 May 1987 the Convention on a common transit procedure article 57 received authorisation to use a comprehensive guarantee, which reduced to 30 or 50 per cent of the reference amounts, or a guarantee waiver, the person shall submit to the State revenue service's head of customs administration application najā that in addition to the 14 and 15 of these rules by the documents mentioned in paragraph add: 18.1. an approved copy of the document certifying the person's financial situation (the merchant the previous annual report);
18.2. the document certifying the goods under the transit procedure for the carriage of trans port management.
19. The State revenue service's main customs administration adopt a decision granting permission to use the reduced amount of the comprehensive guarantee or guarantee waiver or the refusal to grant an authorisation or exemption. If the authorization or exemption is granted, within five working days after the decision to adopt the horse person issued the comprehensive guarantee certificate or certificates of guarantee, at vojum.
20. where a comprehensive guarantee, or guarantee waiver is cancelled, the person at the Customs Office of the receipt of the decision immediately (one working day) conveyed the guarantee certificates or guarantee waiver certificates of the State revenue service of the main customs administration.
21. If the individual guarantee voucher or a guarantee card lost or stolen, the person after the loss or theft of the fact of detection immediately (one working day) shall inform the State revenue service's main customs administration.
 
V. Merchant module using 22. Transit procedures electronically, using the operator declares the module.
23. in order to receive the right to use the operator module, a person shall submit to the State revenue service's main customs administration application and concluded with the State revenue service contract for the merchants module.
 
VI. final question 24. Agreements with the State revenue service accepting the guarantor's status for the application of the transit procedure concluded up to the date of entry into force of the provisions, in force until the date specified therein, but not longer than until 1 June 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions to 27 May 2006.