The Order In Which The Budget Of The Institutions And The Public Good The Organization Imported Goods Are Exempt From Import Duties

Original Language Title: Kārtība, kādā budžeta iestāžu un sabiedriskā labuma organizāciju ievestās preces tiek atbrīvotas no ievedmuitas nodokļa

Read the untranslated law here: https://www.vestnesis.lv/ta/id/124366

Cabinet of Ministers Regulations No. 957 Riga 2005 20 December (pr. 76. § 36) the order in which the budget of the institutions and the public good the Organization imported goods are exempt from import duties shall be Issued in accordance with the customs law article 4, third paragraph 1. determines the order in which the budgetary authority (hereinafter the authority) and the public good of the Organization (hereinafter referred to as the Organization) imported goods are exempt from import duties.
2. exempt from import duties, authorities and bodies imported goods, if the concerned institution or organization regulatory documents (e.g. articles of Association, regulations or Constitution) indicates the objective — royalty-free assistance.
3. The institutions and bodies, applications for permission to import goods to charity or philanthropic activities, applying the exemption from import duties (hereinafter application) according to the Council of 28 March 1983, Regulation (EEC) No 918/83 establishing a Community system of reliefs from customs duty (hereinafter Regulation No 918/83), and a decision on the permit to import goods to charity or philanthropic activities, applying the exemption from import duties (hereinafter the decision) , adopted by the Customs office where the State revenue service's regional authority, the consignee is registered as a taxable person — the State revenue service Riga customs regional offices or the national internal revenue service regional customs administration authorities (hereinafter supervisory Customs Office).
4. Exemption from import duties, the authority or body for specific goods customs supervisory authority: 4.1 submission (annex 1);
4.2. the regulatory activities of the Organization a copy of the document (the original show) or local authorities a copy of the plan of the structure (the original show), with the Department of social assistance or services.
5. If the authorities or entities goods imported during a calendar year is the relief from import duties in accordance with these rules, the supervisory authority or organisation shall only submit the application.
6. After receipt of the application, the Customs authorities to check the monitoring: UR6.1.vai organisation is registered in the register of enterprises, as well as whether the institution or organisation is registered in the State revenue service as tax payer;
UR6.2.vai authority or organization at the time of the application, not the tax debt.
7. the customs authority 15dien Supervision after 4 or 5 of these rules. document referred to the receipt of the decision (annex 2).
8. the decision shall be made in duplicate. One copy of the decision shall remain in the surveillance of the Customs authorities, which acted, the second copy shall accompany the customs declaration. Application of the Customs Declaration and specify the registration number and date.
9. Monitoring the Customs Office does not permit the release of goods from import duties or revoke the exemption in the following cases: 9.1 the institution or organization is customs duty debt;
9.2.ir received a substantiated application to revoke the exemption from import duties, as the relevant authority or organisation violated legislation in the field of customs;
9.3. the authority or body previously imported goods, which was applied to the exemption from import duties in accordance with these rules, was not or is not used in accordance with the provisions of Regulation No 918/83, and the authority or the body it has not notified the supervising Customs Office.
10. Within five working days after the decision of the supervising Customs Office shall notify in writing to the authority or body.
11. in order to ensure the control of goods with relief from import duties, and monitoring whether goods are used according to the eve of the objective applied customs procedures, release for free circulation, with the proper performance of the code. The use of the goods according to the purpose of import into the monitor and control of the customs authority surveillance, which adopted a decision on the exemption from import duties.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 24 December 2005.