Rules On Customs And Excise Duty Shows The Application Of The State Guarantee Revenue Customs Offices

Original Language Title: Noteikumi par muitas un akcīzes nodokļa parāda galvojuma piemērošanu Valsts ieņēmumu dienesta muitas iestādēs

Read the untranslated law here: https://www.vestnesis.lv/ta/id/124790

Cabinet of Ministers Regulations No. 1005 in Riga in 2005 (27 December. 77. § 7) the provisions concerning customs debt guarantees the application of the State revenue service customs offices Issued in accordance with article 12 of the Customs Act, the third part i. General questions 1. According to the Council of 12 October 1992 Regulation (EEC) No 2913/92 establishing the Community Customs Code (regulation 2913/92) determines: 1.1. customs debt arrangement, as well as the submission of a guarantee, the acceptance of the application, the determination of the amount and accounting procedures;
1.2. a comprehensive guarantee, guarantee certificate General and individual guarantee sample forms that use the customs duties and other customs authorities administer the tax payment of the debt or the payment of the debt which may arise.
2. guarantee provisions shall not apply where the use of the customs procedure – transit.
3. the customs authority shall guarantee shall be inadmissible and requests the other guarantee in the following cases: 3.1 the person who issued the guarantee has not attained the status of a guarantor;
3.2. the individual guarantee shall not be borne by the amount of the customs debt or of the customs debt which may arise;
3.3. General guarantee is not sufficient to cover the customs debt or of the customs debt which may arise;
3.4. European Union customs legislation or other rules of positive law is another type of guarantee;
3.5. the guarantee certificate to the Customs authorities by a person who is not the head of the main debtor or debtor nais's authorized person specified on the individual guarantee bank guarantee letter (annex 1) or individual guarantee insurance policies (annex 2), or a comprehensive guarantee certificate (annex 3) on the other side.
4. If the principal debtor shall submit the updated guarantee, its period of validity shall not exceed the period of validity of the previous arrangement.
5. For the application of Regulation No 2913/92 provided for by the Customs authorities of the abandonment of the requirement to provide a guarantee, if the guaranteed amount does not exceed the 500eir, the main debtor together with the customs declaration shall be lodged at the customs debt signed calculation that might arise. The calculation indicates the number of documents accompanying the goods, the date of issue, and goods value is calculated from the customs debt which may arise.
6. the customs authority shall not waive the requirement to provide a guarantee, if the Customs Office is not possible to verify the conformity of the goods declared.
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 shall indicate the date when the licence issued for the operation of the bank or insurance business license, and the license registration number.
8. the Bank or the insurance company acquires the status of a guarantor, if the following conditions are met: 8.1 a bank or an insurance company 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 bank or insurance company fulfilling debt obligations;
8.2. the bank or the insurance company during the year before 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 with the State revenue service concluded the contract, in which it is stipulated that the bank or the insurance company undertakes within 10 working days of the State revenue service's written request, make all 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. If the guarantor is a reference (void) a guarantee, he shall immediately inform the State revenue service's main customs administration.
10. If the guarantor is a reference (re-issue), it does not release him from the customs debt obligations undertaken before the withdrawal of the guarantee (reverses the horse).
11. termination of the period of validity of the guarantee, the guarantor does not release from the MUI it shows the commitments undertaken before the guarantee had expired.
12. If the State revenue service's main customs administration suspended transactions with the guarantee, it does not release guarantor from customs debt obligations undertaken before the suspension of the operation of the guarantee.
III. Cash contribution 13. If the principal debtor of the customs debt which may arise, in the form of cash contributions (hereinafter Security), a security is lodged with the State revenue service deposit account.
14. the security of the State revenue service deposit account can be iemak only money of the Republic of Latvia satiety (lats and Sant MS).
15. The security shall correspond to 100% of the calculated customs debt which may arise.
16. The security shall be calculated for each of the customs debt which may arise.
17. The State revenue service's main customs administration lists the satiety of the security iemak.
18. If the customs authority to which the message is based on a customs declaration for goods indicated in after checking them will be able to determine the higher customs duties on imported than specified in the customs declaration, the declarant shall lodge a security – the difference between the amount of the import duty, calculated based on the customs of the Court the particulars in the Declaration, and the amount of the import duty which should pay for the goods after they are checked.
19. After the inspection, the customs authority shall take a decision on the transfer of the security deposit to the State budget or refund to the declarant.
20. If the requested tariff quota of the declarant is critical or blocked, the declarant lodges a security equal to the import duty, the difference between the amount calculated by applying the tariff rate, and the amount of the import duty calculated by application of the reduced or zero rate.
21. After receipt of the reply for the amount of the tariff quota requested customs authority shall take a decision on the transfer of the security deposit to the State budget or refund to the declarant.
22. If the declarant, the customs procedure applied, can not determine the exact value of the goods (no details necessary for the customs value of goods for final determination), the declarant shall lodge a security – the difference between the customs declaration, the amount of the import duties and import duties on the goods an amount that should be paid.
23. If the declarant a time limit laid down in Commission on 2 July 1993 in Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Regulation 2454/93), has not submitted any information or documents necessary for the customs value of goods for final determination, the customs authority shall take a decision on the security deposit paid to the State budget.
24. If the declarant a time limit laid down in Regulation No 2454/93, shall provide all the information or documents necessary for the customs value of goods for final set away, and set the value of the goods in the final match of a customs declaration before the final determination of the customs value of the goods for the specified value of goods for customs, the customs authority shall take a decision on the release of the security lodged for the declarant.
25. If the goods apply provisional anti-dumping duty or temporary duty, discharging the declarant lodges a security equal to the duties of the interim by ping or antid provisional countervailing duty.
26. If the goods for which was a security has been lodged, the definitive anti-dumping duties, or the imposition of definitive countervailing duties, the customs authority shall decide on the transfer of the security deposit to the State budget or refund to the declarant.
IV. The individual guarantee 27. Individual guarantees applicable to once make one customs procedure or provide temporary storage of the goods. Individual guarantee shall correspond to the customs debt or the maximum customs debt which may arise when the goods are released for free circulation.
28. A one-off guarantee letter of guarantee or bank guarantee insurance policy is submitted and registered at the Customs Office in which the customs procedure or temporary storage of the goods.
29. the main debtor individual guarantee bank guarantee or the guarantee of the les insurance policies on the other side of the person that manufactures to use full individual guarantee. The main debtor has the right to amend the list of the authorised persons. Each of the authorised person of the appointment or revocation of powers the main debtor confirms with a signature and seal. The main debtor is responsible for the accuracy of the records of individual guarantee.
30. Only the main debtor or his authorised representative, the individual guarantee or the guarantee of the bank letter of guarantee insurance policies on the other side is entitled to sign the Customs Office submitted a customs declaration or submit pirmsmuitošan document.
31. The individual guarantee shall lapse if the individual guarantee has expired or the guarantor refer (void).
32. the main debtor is responsible for the customs procedure or temporary storage of goods, which started before the individual guarantee had expired.

V. the comprehensive guarantee and the guarantee certificate General 33. principal debtor is a comprehensive guarantee may use any customs procedures or temporary storage of the goods, subject to European Union customs legislation or other regulations prescribed for the customs procedure or temporary storage of goods.
34. The comprehensive guarantee shall be determined by the main debtor. The main debtor is responsible for the customs debt or of the customs debt which may arise.
35. for a comprehensive guarantee certificate, the principal debtor shall submit to the State revenue service's main customs administration the following documentation projects: 21.8. The State revenue service's main customs administration application addressed to the Director. The application shall state: 35.1.1. Customs procedures (temporary storage of goods), which will be used for the comprehensive guarantee;
35.1.2. extent of the guarantee, which will be used for customs procedures, release for free circulation, the amount of the guarantee, and the rest of the customs procedure for temporary storage or goods;
35.1.3. details of the principal debtor's employees who have the right of captions (name, surname, personal code);
35.1.4. required comprehensive guarantee certificate number;
35.2. the amount of the comprehensive guarantee shall be calculated according to the rules laid down in Chapter VII.
36. together with the rule mentioned in paragraph 35, the main debtor shall submit the documents and records of the State revenue service's main customs administration bank guarantee letter (annex 4) or liability insurance policy (annex 5).
37. The State revenue service's main customs administration permission to use a comprehensive guarantee, if the following conditions are met: 37.1. the main debtor or the debtor's employees, the main of which is the signature law, not criminal offences in the economy;
37.2. the main debtor or the debtor's principal employees who have authority to sign, the year is not punished for administrative offences relating to customs duties or other taxes administered by the Customs authorities of the non-payment within the time limits, as well as other activities for which the customs duties or other taxes administered by the Customs authorities have not been paid in full;
37.3. the main debtor each transaction carried out using a comprehensive guarantee, guarantee of use is recorded in the register of the accounting and provide customs officials access to all documents required for the application of the customs procedure concerned, or to take the temporary storage of goods;
23.2. the principal debtor has made the law mandatory certain tax payments, and it has no debt to the State budget;
37.5. the principal debtor is a debt to the State budget, but he pays the debt in accordance with the schedule approved by the State revenue service territorial institution, in which the principal debtor is registered as a taxable person.
38. The State revenue service's main customs administration month after the rule referred to in paragraph 21.8. receipt of the application, shall take a decision on the authorisation to use a comprehensive guarantee and issue the main debtor of the comprehensive guarantee certificate. More comprehensive guarantee certificates shall be issued only upon request of the main debtor.
39. A comprehensive guarantee certificate shall state the total amount of the guarantee. The main debtor of the comprehensive guarantee certificate, the other side of the person authorized to use the comprehensive guarantee certificate. The main debtor has the right to amend the list of the authorised persons. Each of the authorised person of the appointment or revocation of powers the main debtor confirms with a signature and seal. The main debtor is responsible for the accuracy of the entry of the comprehensive guarantee certificate.
40. Only the main debtor or its authorized person specified in the comprehensive guarantee certificate, the other side is entitled to sign the Customs Office submitted a customs declaration or submit pirmsmuitošan document.
41. The State revenue service's main customs administration suspended further transactions with the most comprehensive guarantee in the following cases: 41.1.ir received information that the debtor does not comply with the rules laid down in point Park 37.3.;
41.2.no State revenue service territorial institution, in which the principal debtor is registered as a taxable person, received information that the main debtor a debt to the State budget;
41.3. created in the main debtor of the customs debt or other tax debt in accordance with the laws and regulations administered by the Customs authorities and which is not paid to the laws and customs within the time limits;
25.7. General guarantee does not cover the amount of the customs debt or the amount of the customs debt which may arise;
25.8. the principal debtor has not complied with this provision the requirements referred to in paragraph 55;
25.8. the principal debtor has not submitted the rule referred to in paragraph 66 of the report, or has provided false statements about the use of the comprehensive guarantee.
42. The State revenue service's main customs administration shall inform the principal debtor and the Customs authorities of the suspension of operations with a comprehensive guarantee.
43. If the principal debtor does not comply with any of the provisions of paragraph 41 of those requirements, the State revenue service's main customs administration suspended further transactions with the rest of the guarantee until the main displays nothing supports the relevant requirements.
44. If the activities with a comprehensive guarantee is suspended, the main debtor is responsible for the customs procedure or temporary storage of goods, which started using the relevant guarantee.
45. If the principal debtor within 15 working days of the suspension of activities with a comprehensive guarantee is provided by the requirements of the State revenue service's main customs administration permission to restore the activity of the General Head of you.
46. If the principal debtor within 15 working days of the suspension of activities with a comprehensive guarantee is not provided the relevant requirements of the State revenue service's main customs administration cancelled the comprehensive guarantee certificates.
47. The State revenue service's main customs administration cancelled the comprehensive guarantee certificate in the following cases: 29.3. principal debtor is declared insolvent;
47.2. the principal debtor or the debtor's principal employees who have authority to sign, has convictions for criminal offences in the economy;
47.3. the main debtor or the debtor's principal employees who have the right signature, time of the year again punished for administrative offences relating to customs duties or other taxes administered by the Customs authorities of the non-payment within the time limits, as well as with other actions for which the customs duties or other taxes administered by the Customs authorities have not been paid in full.
48. If the guarantor is a reference (void) guarantee, the State revenue service's main customs administration cancelled the comprehensive guarantee certificates issued on the basis of the revoked (cancelled). The main debtor is responsible for the customs procedure or temporary storage of goods, initiated before the comprehensive guarantee certificate revocation.
49. The State revenue service's main customs administration shall inform the head of the cities, the main debtor and customs authorities on the cancelled.
50. The State revenue service's main customs administration restores operations with a comprehensive guarantee of these provisions in paragraphs 36 and 37 in that order.
51. If the State revenue service's main Customs Administration revoke the issued certificate of the comprehensive guarantee, the principal debtor is responsible for the customs procedure or temporary storage of goods, initiated before the comprehensive guarantee certificate revocation.
52. The principal debtor shall immediately inform the State revenue service's main customs administration, if any of the provisions referred to in paragraph 35 of the annex present the main debtor specified employees lost the authority to sign, or if an employee received power.
53. A comprehensive guarantee certificate for all their life lies at the core of the debtor or his authorised persons.
54. The comprehensive guarantee shall lapse in the following cases: 54.1. the term of a comprehensive guarantee;
54.2. The State revenue service's main customs administration has withdrawn the guarantee certificate is issued;
54.3. guarantor reference (void).
55. If the General guarantee lapsed, the main debtor during 15darbdien transfers all of the comprehensive guarantee certificate, the State revenue service of the main customs administration.
56. the main debtor is responsible for the customs procedure or temporary storage of goods, initiated before the comprehensive guarantee expires.
57. The principal debtor shall immediately inform the State revenue service's main customs administration, where a comprehensive guarantee certificate is lost or stolen. The State revenue service's main customs administration shall withdraw the stolen or lost of the comprehensive guarantee certificate.
58. The State revenue service's main customs administration shall inform the Customs authorities about stolen or nozaudētaj-comprehensive guarantee certificate.

59. Until the State revenue service's main customs administration receives information on the guarantee certificate of the theft or loss, the principal debtor is responsible for the customs procedure for temporary storage of goods or completion of undertaken using this comprehensive guarantee certificate.
Vi. Comprehensive guarantee about 60 before the calculation of the comprehensive guarantee certificate, the main show was nothing calculated about a comprehensive guarantee.
61. Customs procedure – release for free circulation – the main debtor of the amount of the customs debt is calculated on the total amount of goods released for free circulation in the last 12mēnešo (before the receipt of the comprehensive guarantee). The calculated amount is divided by six.
62. the customs procedure, the customs warehousing storage – the main debtor calculates the amount of the customs debt which may arise on the balance of goods in a customs warehouse in the last 12 months of the last day (prior to receipt of the comprehensive guarantee), which would be due if the goods are released for free circulation. The calculated amount is divided by six.
63. the General Customs procedures the primary debtor so calculated that the amount of the customs debt which may arise on the total turnover of the last 12mēnešo (before the receipt of the comprehensive guarantee), which would be due if the goods are released for free circulation. The calculated amount is divided by six.
64. the temporary storage of goods the main debtor calculates the amount of the customs debt which may arise on the total volume of the goods, to a temporary storage in the last six months (before the receipt of the comprehensive guarantee), which would be due if the goods are released for free circulation. The calculated amount is divided by three. If the temporary move of the goods placed in storage by using the simplified procedure in the case of transport by air, the main debtor shall submit a comprehensive guarantee, which shall not be less than 200000lat.
VII. the use of the comprehensive guarantee accounts 65. Main debtor record each transaction that you make using the guarantee. The main debtor at the request of the Customs authorities provide all information for each transaction conducted using the guarantee as well as the customs debt or of the customs debt which may arise, the guarantee of conformity.
66. the main debtor each month until the 15th date of the State revenue service submitted in the main customs administration report on the use of the comprehensive guarantee for the previous calendar month (annex 6).
67. the main debtor after checking with the State revenue service's main customs administration can change the amount of the comprehensive guarantee the distribution between customs procedure – release for free circulation, and other customs procedures or temporary storage of the goods.
VIII. Closing questions 68. Comprehensive guarantee certificates issued before the date of entry into force of the provisions, in force until the date of expiry stated therein, but not longer than until 31 December 2006.
69. contracts relating to the guarantor's status, which with the State revenue service to these provisions entered into force, switched to the 2006 April 1.
70. the rules shall enter into force on January 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on January 1, 2006.
1. the annex to Cabinet of 27 December 2005, regulations No 1005 Finance Minister o. Spurdziņš annex 2 Cabinet of 27 December 2005, regulations No 1005 Finance Minister o. Spurdziņš annex 3 Cabinet of 27 December 2005, regulations No 1005 Finance Minister o. Spurdziņš annex 4 of the Cabinet of Ministers of 27 December 2005, regulations No 1005 Finance Minister o. Spurdziņš annex 5 Cabinet of 27 December 2005, regulations No 1005 Finance Minister o. Spurdziņš annex 6 Cabinet of 27 December 2005, regulations No 1005


Minister of finance Spurdziņš o.