Cabinet of Ministers Regulations No. 662 of 30 august 2005 in Riga (pr. No 49 44) Excise movement order Issued in accordance with the law On excise duty, "" the seventh part of article 2, fourth paragraph of article 18, article 21, second paragraph, of the law "on the marketing of tobacco products, advertising and the restriction of the use of the" article 7, first subparagraph, and the life of the spirit drinks article 3 of the law on the sixth and the third paragraph of article 5 of the i. General questions 1. determines the movement of excisable goods procedures including: 1. the order in which the issue, re-register, voided and used a special permission (licence) tax warehouse (warehouse), the holder of special permission (license) to the approved merchant transaction, special permission (license) excise tax payer representative (hereinafter referred to as the taxpayer's representative) operation, a special permit (license) for alcoholic beverages, tobacco or petroleum products (fuel) as well as wholesale special permission (license) alcoholic drinks, beer or tobacco products for retail sale of fuel;
1.2. State fees rate and payment arrangements if you are provided with a special permit or re-registered (license) holder of the warehouse's operation, a special permit (license) for the operation of the approved merchant, a special permit (license) the taxpayer's representative, a special permit (license) for alcoholic beverages, fuel or tobacco products wholesale, as well as a special permit (license) alcoholic drinks, beer or tobacco products for retail sale of fuel;
1.3. other requirements the storekeeper, approved merchant and agent of the taxpayer;
1.4. requirements for importers, traders and pārsūtītājtirgotāj not approved for operation;
1.5. the order in which the excise tax exempt fuel that can provide the vehicle and the operation and maintenance of the equipment, entering the Republic of Latvia of the other Member States of the European Union (hereinafter referred to as Member States);
1.6. the loss margins for products subject to excise duty, where the loss occurred in the production, processing, storage or handling time and if appropriate the deferred payment of the excise duty;
1.7. the additional properties that you specify mandatory product packing slip-invoice, moving the liquor;
1.8. other requirements under the law on excise duty "(hereinafter called the Act).
2. provisions also apply to persons by the laws in the order carried out activities related to national fuel reserve material storage and updating.
3. The merchant who does business with the excise goods, enables the State revenue service officials authorized to control the movement of excisable goods, and related documentary and computer information in commercial activities declared by the trader places the State Revenue Service Licensing Commission (hereinafter referred to as the Licensing Commission) the declared work.
4. The merchant who does business with the excise goods, ensure that the Licensing Commission in commercial places declared would be deployed where the national sign language shows the name of the economic operator and the place of work concerned.
5. The merchant who does business with alcoholic beverages or fuel, ensure that the operator's production, marketing and storage sites should have verified fuel (except petroleum gas and other gaseous hydrocarbons (gas)), or measuring the amount of alcoholic beverages, as well as laws and regulations, environmental metrology and fire protection in the field of fuel storage tanks, tanks, reservoirs or tanks (tank) calibration tables and drinks storage tank calibration table.
6. Economic operators who perform commercial activities with excise duty, the excise duty shall ensure compliance with this provision of the quantity referred to in paragraph 81 of the records registered.
7. From the tax exempt fuel contained in the standard tank of the vehicle and provides the equipment installed on the vehicle operation and maintenance, if the vehicle enters the Republic of Latvia from another Member State. Standard fuel tank is a tank that is installed by the vehicle manufacturer and which allows you to use the fuel to the engine or, if necessary, a cooling system. Tank set up by the manufacturer of the vehicle in which the fuel is used for gas, also considered standard fuel tank.
8. Traders banned from buying excisable goods from the natural persons who are not merchants.
9. The importer imported excise goods, except soft drinks and coffee, can realize only after this rule 11.1, 11.4. or 11.5. referred to special permissions (licenses).
10. If the merchant distributes diesel, which in accordance with the laws and regulations governing the gasoline and the diesel fuel conformity assessment, to be used only be installed in non-road mobile machinery or agricultural and forestry tractors, it is prohibited to transfer other motor vehicle fuel tanks.
II. The issue of the licences, renewal, cancellation and use Special permissions 11 (license) issued the following business lines: 11.1 the holder of a warehouse;
11.2. the approved merchant activities;
11.3. the representative of the taxable person;
11.4. alcoholic beverages, fuel or tobacco products wholesale;
11.5. alcoholic beverages, beer or tobacco products for retail sale of fuel.
12. Business with excise duty can make merchant who this provision in paragraph 11 of these cases have received the Licensing Commission issued a special permit (license). The Licensing Commission rules approved by the Director-General of the State revenue service.
13. Merchants who have received this rule 11.1, 11.2 and 11.3. referred to a special permission (licence), is entitled to make special permission (license) the appropriate action when the movement of excisable goods regulatory laws in the order you receive a security certificate to the excise duty and excise tax coverage is sufficient.
14. Special permission (license) commercial with excise duty licensing issued by the commercial register, the Commission registered economic operator.
15. Documents a special permit (license) for the renewal or cancellation shall be submitted to the merchant in the commercial register of the official with the signature of the official of the economic operator or authorised person.
16. Special permission (license) is issued for an indefinite period. If a special permit (license) for the retail sale of alcoholic beverages or beer retail outlets specifed standing in addition to applying for alcoholic beverages or beer retailing shed, the relevant special permit (license) for these activities are allowed at the specified location for a period of up to five months in a calendar year.
17. This rule 11.1 and 11.2 referred to special permission (license) issued by each action, referred to in paragraph 11.3 of the special permission (license) issued by the merchant, and 11.5 11.4. referred to special permission (license) issued by the merchant for each group of products subject to excise duty (beer special permit (licence) issued in cases where a merchant dealing only with beer retailing).
18. for the special permission (license) holder of the warehouse activity or the operation of the approved dealer shall submit an application in accordance with the provisions of Appendix 1 or 2. The application shall be accompanied by documents certifying the application details of the declared site environmental and fire safety requirements, the metrological support and compliance with legislative requirements or verification of the information in the certificate for the right to take the dangerous equipment and for the payment of taxes.
19. for the special permission (license) holder of the warehouse or approved dealer transaction, the application shall be accompanied by the following documents: 19.1. commercial space, used for containers or receptacles of complex pressure equipment use rights certificate;
19.2. the operator's written confirmation that the warehouse will be actually stored in reserve fuel to energy crisis periods to ensure a supply of fuel according to the laws and regulations governing fuel reserve creation and storage procedures (if the application is submitted to get the special permission (license) holder of the warehouse's operation, as well as additional fuel receiving and storage is planned for the actual storage of the fuel reserves, applying the deferred payment of excise duties);
19.3.ar merchant officers signed and stamped approved site plan of the territory (including the tax warehouse or approved dealer's site), and room plan, which contains buildings and premises, entrance (exit) and space relation with other parts of the building (from the shipbuilding technical counting things);

19.4.ar merchant officers signed and stamped approved this rule 19.3. the territory referred to in subparagraph plan existing tanks, pressure equipment depots, pipelines for the package with the flow direction, the rail road access and other technological equipment and device placement scheme, which outlines the activities, operation of containers and tanks of complex pressure equipment, indicating the tanks and pressure equipment complex numbers of vessels and tanks and pressure equipment of each complex tank nominal capacity (the denatured alcohol fuel and, according to the documents certifying or denatured alcohol fuel storage and distribution according to the metrological guarantee or verification certificate), as well as pipelines, indicating their capacity, if the application is submitted to get the special permission (license) commercial fuel, which is not the case, or the special permission (license) holder of a warehouse operation, which produce, process, process or package the drinks or denature spirits;
19.5. the explanation of economic transactions and their financial security;
12.2. If the fuel production, mixing, processing, processing or packaging (except gas packaging, not for spark-ignition internal combustion engine), each being produced, processed, handled, wipe or fasējam product types in addition to the warehouse keeper shall provide information on the process, stating: 19.6.1., production, mixing, processing or packing cycle and the use of complex pressure equipment vessels or tanks;
19.6.2., production, mixing, processing or packaging of raw materials used in the process name, the combined nomenclature of the European Union (hereinafter referred to as the combined nomenclature) code, and the number of raw materials storage tanks;
19.6.3. raw material consumption (by volume or weight units) to produce, mixed, processed or processed product unit;
19.6.4., production, mixing, processing or packaging of the product obtained in the process quantity (percent), where the production, mixing, processing, processing or packaging of the product obtained in the process outcome is not 100%, indicating the by-products or loss, or the reasons for their formation;
19.6.5. production, mixing, processing or treatment of the product code of the combined nomenclature;
19.6.6. If pursuant to this provision 101 fuel process designed to add fuel additive using the flow method, in addition to adding the additive shall provide information on the process of compliance with the conditions referred to in 101.1.;
19.7 if the denaturing of alcohol, denatured alcohol submitted records to the technical documentation of the meter, the meter indicating the position at the date of the application.
20. In accordance with this rule 101 fuel process designed to add fuel additive using the flow method, the merchant according this rule 12.2. subparagraph shall provide information on the process, which has been approved by the conformity assessment body, accredited by the national agency "Latvian National Accreditation Bureau" under the standard LVS EN ISO/IEC 17025:2005 "the competence of testing and calibration laboratories-General requirements" requirements, or any other Member State of the European Union institution which the Economy Ministry published a notice in the newspaper "journal".
21. The special permit (license) for the operation of the warehouse keeper, and a special permit (license) for the operation of the approved dealer specifies the information laid down in this regulation in annex 3 and 4.
22. for the special permission (license) the taxpayer's representative, submitted an application in accordance with the provisions of annex 5.
23. The special permission (license) the taxpayer's representative to provide information laid down in annex 6 of these rules.
24. for the special permission (license) or alcoholic beverages wholesale of tobacco products and alcoholic beverages, beer or tobacco products for retail sale, shall submit an application in accordance with the provisions of annex 7. To get the special permission (license) to the wholesale trade or retail trade of fuels, shall submit an application in accordance with the provisions of Annex 8. The application shall be accompanied by documents certifying the application details of the declared site environmental and fire safety requirements for metrological assurance of validity and compliance with legislative requirements or verification of the information, specified in the certificate of registration of hazardous installations and for the payment of taxes.
25. for the special permission (license) alcoholic beverages, fuel or tobacco products wholesale and alcoholic drinks, beer or tobacco products for retail sale of fuel, the application shall be accompanied by the following documents: 25.1. commercial-use space (space, commercial space, housing areas (where the alcoholic beverage retail shed), vehicles for pressure equipment, receptacles, containers for the package) use rights certificate;
25.2.ar merchant officers signed and stamped approved used space (space, place, for the purpose of marketing) plan, which outlines the input (output) (plan is not required if the commercial is for retail sites that are not fixed, autoveikalo, aircraft, vessels), and the site area plan, which outlines the site boundary, if the application is submitted to get the special permission (license) for bulk fuel wholesale (plan is not required if the application is submitted to get the special permission (license) the spirits, beer or tobacco products for retail sale);
25.3.ar merchant officers signed and stamped validation of site containers, pressure equipment complex of tanks and pipes diagram which shows the pressure equipment or containers in the package number and each tank or pressure equipment complex tank nominal capacity according to the documents, which certify the fuel storage and distribution verification the metrological guarantee or information specified in the certificate, if the application is submitted to get the special permission (license) commercial with bulk fuel as well as the capacity of the pipeline and the possible direction of flow, where the application is filed to get the special permission (license) the fuel wholesale.
25.4. the explanation of economic transactions and their financial security, if the application is submitted to get the special permission (license) wholesale;
25.5.ar merchant officers signed and stamped certified vehicles (vehicles for) the technical passport copy, if the application is submitted to get the special permission (license) the spirits, beer or tobacco products for retail sale autoveikalo;
15.9. the route schedule, approved at the municipal administrative territory which operate the vehicles for, if an application submitted in order to receive the special permission (license) alcoholic drinks, beer or tobacco products for retail sale autoveikalo.
26. special permits (licenses) of alcoholic beverages, fuel or tobacco products wholesale and special permits (licenses) of alcoholic drinks, beer or tobacco products for retail sale of fuel specified information under this provision 9, 10, 11, 12 and 13.
27. for special permissions or re-registered (license), allowed to submit merchant copies of documents or certified copies, the originals being presented.
28. The special permission (license) commercial with excise duty areas, buildings or premises specified in the plan in a separate technological lines in place only one economic operator shall be issued.
29. The special permission (license) commercial with bulk fuel specified in place of the single transaction technological system (tanks, connected with those pipes, pumps, as well as the issuance and receipt of technological equipment) can be only one operator to use. One economic operator issued a special permit (license) for the operation of the holder of the warehouse with bulk fuel and special permit (license) for bulk fuel wholesale with fuels must not be specified in the same tank.
30. the Licensing Commission of the administrative procedure law in the appearance of the documents submitted and shall issue or special permission to re-register (license) commercial with excise duty or adopt a decision on the refusal to issue a special permit or re (license).
31. to ensure that the application of the special permission (license) or renewal application or the documents attached to the specified information is true, the Licensing Commission can require the approval of the competent authorities.
32. the special permit (license) shall enter into force on the day following the adoption of the decision of the special permission (license), if the Licensing Commission decision provides otherwise.

33. The special permission (license) can only be used it the merchant that issued it. Special permission (license) the beneficiary is not entitled to transfer it to another person.
34. If the decision on the refusal to issue a special permit or re (licence), the application of the special permission (license) or for registration and the documents to be submitted. Merchant shall not submit to the Licensing Commission documents.
35. the Commission Merchant license may not be issued or a special permission to reregister (license) if: 21.8. the operator during the year before the application is withdrawn the special permit (license) for this rule or with the movement of excisable goods related to infringements of the law;
35.2. the merchant submits the application for special permission (license) to re-register due to the site being declared that during the year before the date of submission of the application is deleted from this merchant for special permissions (licenses) for this rule 52. and in paragraph 53 violations;
35.3. submitted the application operator special permission (license) for a renewal due to the type of activity tax declaration, which during the year before the date of submission of the application is deleted from this merchant for special permissions (licenses) for this rule 51.3. in subparagraph;
35.4. the merchant made a commercial with excise duty without the special permission (license);
35.5. a trader or merchant Executive Officer has not paid the fine, imposed for this rule or with the movement of excisable goods related to infringements of the law;
35.6. the application or the documents attached to it is false news or attached documents are forged;
22.2. the merchant within a period of three years before the application is avoided a tax or duty evasion;
22.2. the merchant is the executive body of persons or three years prior to the application have been it's executive body, who has avoided a tax or duty evasion;
22.3. the operator has tax arrears, except where the payment deadlines tax laws governing the order is extended and the payment is made within the time limits laid down;
35.10. at the request of the Commission, the authorisation is not filed all these rules in a particular application information appearing on, or to be added to the application have been submitted all documents;
35.11. the notified operation does not meet the environmental protection requirements or not or fire provided with appropriate measurement equipment;
35.12. failure to comply with the other requirements of this regulation.
36. the Commission Merchant license shall not be issued or not re-registered at the special permission (license), if the excise duty for areas under the movement of excisable products regulations governing them are prohibited.
37. If changing the special permission (license) the specified operator's name and address or change the special permission (license) the following business conditions, within 10 working days after the onset of conditions that the renewal application submitted to the merchant in accordance with the provisions of annex 14.
38. A change in the special permission (license) the following business conditions, the operator is authorized to do business under the new conditions, only after special permission (license) re-registration.
39. The renewal application shall be accompanied by a special permission (license) the original or a special permission (license) and the first page of the special permission (license) the original of the annex, if special permission to re-register (license) alcoholic beverages, fuel or tobacco products for retail sale, as well as documents proving the need to make the corresponding changes to the special permission (license).
40. A change in the information contained in the application of the special permission (license) or the documents attached to it, as well as a change in officials, the executive body of the merchant a merchant 10darbdien the onset of conditions that inform the Licensing Commission and submits changes to copies of supporting documents.
41. The storekeeper, an approved dealer, representative of the taxable person, alcoholic beverages, tobacco products and fuel wholesaler and alcoholic beverages, tobacco products and fuel retailer after the control of the institution, as well as those involved in the movement of excisable goods merchants request presented to the special permission (license) the original or a notarized or State revenue service certified copy. Special permit (license) for the first page and special permissions (licenses) of the annex, which contains the relevant place of business (original or notarized or State revenue service certified copy), tobacco products and fuel retailer places, visible to consumers.
42. If special permission (license) the duration of the special permission (license) steps (including tanks, containers of complex pressure equipment) tenure rights obtained by another person, the current holder of the 10darbdien submitted during the Licensing Commission of the special permission (license) for cancellation or renewal of the original. If the special authorization shall be submitted to the registration (licence) for retail sale, the current holder of the 10darbdien submitted during the Licensing Commission of the special permission (license) and the first page of the special permission (license) the original of the annex.
43. the Commission may suspend the authorisation concerned special permission (license) or the special permission (license) of the specified site, as well as the activities of the special permission (license) the specified action on the types of excise goods for a period of up to 90dien and fix a time limit for correcting irregularities observed, written notice to merchant, if: 43.1. failure to comply with the sanitary, fire protection, safety or environmental requirements (based on the request of the institution);
43.2. taxes are not paid in the tax laws governing the order;
43.3. insufficient collateral or excise duties is suspended or withdrawn security for excise duty licence;
43.4. failure to comply with the denatured alcohol circulation;
43.5. laws and regulations are not met requirements in connection with the establishment of the reserve fuel and storage;
27.1. failure to comply with these regulations, other requirements.
44. Commission decision on the licensing of special permission (license) or the special permission (license) steps place the suspension or the special permission (license) the steps with the appropriate type of excise duty suspension shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
45. If that rule 43, paragraph infringements have been rectified, the Licensing Commission within 10 working days from the date when it is satisfied that the irregularities found, restore the special permission (license) or the special permission (license) steps place the action or the special permission (license) the specified action with the appropriate tax form and inform the operator in writing.
46. The Licensing Commission decision on the resumption of the activities of authorised economic operator shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
47. During the period when the special permission (license) or the special permission (license) of the specified site is stopped, the transactions of the excise goods, except for the storage, are prohibited. If the special permissions (licenses) or the special permission (license) of the specified site has been suspended in accordance with this provision, the 43.5. Prevention of infringement is allowed to receive oil products. In that case, the operators of oil are entitled only to the Licensing Commission.
48. If the Licensing Commission has taken a decision on a special permit (license) or the special permission (license) steps place the suspension or the special permission (license) the steps with the appropriate type of excise duty suspension, a trader within three working days from the date on which he has become aware of the decision, shall submit to the Commission a special licensing permissions (licenses) the original or a special permission (license) and the first page of the special permission (license) the original of the annex (if provided with a special permit (license) for alcoholic beverages , or tobacco products for retail sale of fuel) accordingly.
49. the Commission may revoke the licensing of operators of special permission (license) if: 30.5. Merchant within six months after the special permission (license) the receipt has not started business with excise duty or six consecutive months not done business with the excise goods;
30.6. the application of the special permission (license) or for the renewal or the documents attached to it is false news or attached documents are forged;
30.6. the merchant special permissions (licenses) during operation provided false statements;

49. the economic operator has not submitted within the time limit provided for in these rules or statements or tax returns accounts or submitted tax declarations provided false statements;
30.8. the national authority officials do not have the option of licensing the Commission declared during work to access the special permission (license) to the specified site and documentation;
30.8. the operator's representative after the call has not come to the State revenue service;
49.7. six consecutive months does not make the special permission (license);
49.8. commercial site is found in alcoholic beverages or tobacco products that are not marked with excise duty stamps, other than the movement of excisable goods regulatory laws in certain cases;
31.0. license time of merchant Executive Officer has become a person who has not paid the fine, imposed for this rule or with the movement of excisable goods related to infringements of the law;
49.10. operator's Executive Body license time involving persons or three years prior to the engagement of the Executive have been authorized economic operator the operator's executive body, who has avoided a tax or duty evasion;
49.11. failure to comply with procedures for the movement of excisable goods.
50. the Licensing Commission revoke the special permission of the trader (license) if: 50.1. licensing within the time limit fixed by the Commission does not prevent the provision referred to in paragraph 43;
50.2. application received the merchant;
50.3. the Moon is not made of these provisions 19.2. activities referred to in point (if the merchant who received the special permit (license) for the operation of the warehouse keeper in addition to receiving and storage of fuel, made only this rule 19.2. the activities referred to in subparagraph);
50.4. the merchant is deleted from the commercial register or commercial register.
51. The Licensing Commission: 51.1. revoke the special permission of the holder of the warehouse (license) the specified recording on the mode of operation (if the special authorization of the holder of the warehouse (license) is indicated in one way, revoke the authorization of the holder of the special warehouse (license)), if the operator's application is received for termination of activities;
51.2. may withdraw the special permission of the holder of the warehouse (license) for the specified type of action that the merchant six consecutive months not done;
51.3. the holder may withdraw the special permission of the warehouse (license) for the specified type of activity-Distiller records-denaturing, if the warehouse keeper has violated the chain alcohol denatured.
52. If the sales location specified in the special permit (license) for the retail sale of alcoholic beverages, the special permission (license) retail sale of beer or a special permit (license) for the retail sale of tobacco products, the time of the year again finds the spirits, beer or tobacco sales to persons under 18, the Licensing Commission reverses the marketing place entry specified in the special permit (license) for the retail sale of alcoholic beverages, the special permission (license) retail sale of beer or a special permit (license) for the retail sale of tobacco products or revoke the special permission (license) the retail sale of alcoholic beverages, the special permission (license) retail sale of beer or special permit (license) for the retail sale of tobacco products, if it contains only one sales site.
53. If, after special permission (license) issued operational changes instead of actual conditions and commercial activity takes place, in which, in accordance with the movement of excisable goods regulatory regulations it is forbidden, the Licensing Commission revoke the site record that is specified in the relevant special permit (license), or withdraw the special permission (license), if it contains only one place of business.
54. The Licensing Commission deleted from the warehouse of the holder of the special permission (license), approved the tradesmen's special permission (license) or the taxpayer's representative to the special permission (license) the excise duty entry, form if: 54.1. received the operator's application for discontinuance with the type of goods;
54.2. Merchant six consecutive months and has not carried out the operation with the type of goods concerned.
55. The merchant within five working days after receipt of the decision taken under this rule 49, 50, 51 or 54., presented in a Special Commission of licensing permissions (licenses) of the the original marks.
56. Commission decision on the licensing of special permissions (licenses), record type excise duty or deletion of accounts receivable record has place shall enter into force on the date of the newspaper "Latvian journal" published in the notice of the decision.
57. If the application of the special permission (license) for cancellation, a tax form for the deletion of the entry or disposal sites shall be submitted to the merchant of record deletion, Licensing Commission decision shall enter into force on the day following the adoption of the decision, where the Commission decision provides otherwise. Notice of special permission (license) the cancellation shall be published in the newspaper "journal".
58. the Licensing Commission's decision may be appealed by submitting a corresponding application to the Director-General of the State revenue service, but the Director-General of the State revenue service's decision may appeal to the Court of Justice of the administrative procedure law.
59.10 working days after special permission (license) the cancellation or a specific type of excise duty or activity record deletion from special permission (license) the Merchant shall take inventory of the Licensing Commission and declared the remainder of the excise duty.
60. If a special permit (license) is lost or has been cancelled or at the following location, where excise goods or activity record is deleted from the special permissions (licenses) excise goods may be moved from the balance of the special permission (license) of the specified storage location of excisable goods (excluding movements between one merchant in the units specified in the special permit (license)), realize or destroy only with the authorization of the Commission of licensing. Permit is issued based on the application that contains the following information: the name of the economic operator; 60.1.
60.2. special permission (license);
60.3. special permission (license) the cancellation, tax type, or the type of activities date of deletion;
60.4. taxpayer registration code;
60.5. excise goods;
60.6. information on excise goods assortment and quantity;
60.7. address of the place of storage;
60.8. the planned activities with the excise goods;
60.9. consignee, when products subject to excise duty is scheduled to be moved from the special permission (license) the specified the place of storage;
60.10. the date of submission of the application;
60.11. the responsible officer (signature and stamp of the transcript).
61. This provision an application referred to in paragraph 60 to be added to the documents justifying the planned activities with the excise duty (for example, a contract for the disposal or destruction).
62. A special permit (license) for the retail sale of fuel or a special permit (license) for the wholesale of fuel is not required when: 62.1. fuel according to the technical regulations or standards are loaded in closed packaging of a capacity of not more than 250 litres and not for spark-ignition internal combustion engines or compression ignition, internal combustion engine (hereafter referred to as bulk fuel);
62.2. fuel according to the technical regulations or standards are loaded in closed packaging of a capacity of not more than one litre, and spark ignition internal combustion engine or compression ignition, internal combustion engine (hereafter referred to as bulk fuel internal combustion engine);
38.7. gas for delivery to the people that use it as fuel for heating, and use gas ovens or other equipment, rather than spark ignition internal combustion engine.
III. State fee rates and payment arrangements for the issue of licences and the renewal of 63. special permit (license) for the issuance of the following State fee rates: UR63.1.par special permission (license) the tobacco products wholesale and retail: 63.1.1. wholesale trade of tobacco products – 100 lats for each point of sale;
63.1.2. for the retail sale of tobacco products – 20 LVL for each point of sale;
UR63.2.par special permission (license) for the wholesale of alcoholic beverages and retail: 63.2.1. wholesale trade of alcoholic drinks – 100 lats for each point of sale;
63.2.2. for the retail sale of alcoholic beverages-30 dollars for every point of sale;
63.2.3. beer retail-30 dollars for every point of sale;
UR63.3.par special permission (license) wholesale and retail sale of fuels: fuel wholesale trade 63.3.1.-200 lats for each point of sale;
63.3.2. fuel retail-50 lats for each point of sale;

UR63.4.par special permission (license) holder of the warehouse's operation, approved merchant and representative of the taxable transaction: 63.4.1. the holder of the warehouse activity (for each kind of excisable goods): 63.4.1.1. with fuel, except for this provision, the case referred to in point 63.4.1.6.,-1500 lats;
63.4.1.2. with alcoholic drinks-500 lats;
63.4.1.3. with tobacco-500 lats;
63.4.1.4. with soft drinks-200 lats;
63.4.1.5. with the coffee-200 lats;
63.4.1.6. If only produces biodiesel, which fully derived from rape seed oil,-200 lats;
63.4.2. the approved merchant transaction (for each kind of excisable goods): 63.4.2.1. with fuel-500 lats;
63.4.2.2. with alcoholic beverages-200 lats;
63.4.2.3. with tobacco-200 lats;
63.4.2.4. with soft drinks-200 lats;
63.4.2.5. with the coffee-200 lats;
63.4.3. a representative of the taxable transaction-200 lats.
64. With a view to re-registering a special permission (licence) wholesale of tobacco products and alcoholic beverages in retail, wholesale and retail, wholesale and retail sale of fuel (if you are not logged on to the new site) and a representative of the taxable transaction, pay State fee in the amount of 10lat. With a view to re-registering a special permit (license) for the operation of the warehouse keeper, and a special permit (license) for the operation of the approved dealer if special permission (license) is not accompanied by new types of excise goods, pay State duty 20lat.
65. State fee shall be paid before the special permissions (licenses). On the payment of the special permission (license) shall carry out the appropriate tag.
66. State fee for special permissions (licenses) of the service including the State budget in accordance with the law on the State budget for the current year.
67. If special permission (license) is cancelled, on the duty paid shall not be refunded for the economic operators.
IV. the movement of excisable goods 68. If by moving the fuel, alcoholic beverages or tobacco products, accompanied by the document referred to in Commission 11 September 1992 by Regulation (EEC) no 2719/92 on the accompanying administrative document for the movement under suspension of excise duty, or Commission 1992 17. Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (accompanying document) in this chapter, a mandatory product packing slip-invoice (invoice) and mandatory for the Bill of lading-Bill of oil products (fuel) (hereinafter referred to as the fuel invoice) not present.
69. The operator, moving the tobacco products or alcoholic beverages in the Republic of Latvia, realizing it (except retail trade arrangements), as well as moving the tobacco products or alcoholic beverages between relevant departments, according to the merchant in the legislation the conditions present and add note for each tobacco products or alcoholic beverages in the lot, in addition to specifying: 69.1. tobacco products: UR69.1.1.nos ūtītāj and the recipient's commercial activities under the special permission (license) to the wholesale trade or retail trade series and number approved trader and a representative of the taxable person-excise identification number, but the holder of the warehouse-a warehouse excise identification number;
69.1.2. type, maximum retail price, the number of cigarette packets;
69.1.3. excise tax amount (indicate if the goods consignor's excise taxpayers and excise duty calculated when the invoice);
EB 69.2. alcoholic drinks: UR69.2.1.nos ūtītāj and the recipient's commercial activities under the special permission (license) to the wholesale trade or retail trade series and number of the approved trader and a representative of the taxable person-excise identification number, but the holder of the warehouse-a warehouse excise identification number;
69.2.2. used for the transport of alcoholic beverages in the vehicle registration number and the driver's name and last name;
69.2.3. the goods: 69.2.3.1. types of alcoholic beverages;
69.2.3.2. the absolute alcohol content (tilpumprocento;)
69.2.3.3. individual sales units (such as bottles, jars, tetrapak, casks, tanks) volume in litres;
69.2.3.4. the smallest quantity in the sales unit;
69.2.3.5. one common sales unit price (including customs duty and excise tax);
69.2.3.6. one name in the total value of the goods (quantity multiplied by one sales unit total price);
69.2.3.7. excise tax amount (indicate if the goods consignor's excise taxpayers and excise duty calculated when the invoice);
69.2.4. excise stamps and the number of series (the output sent to each name indicates the total excise duty stamps issued for the number interval) except if the invoice does not fill in the labelling of spirit drinks.
70. moving and realizing the fuel (also between one operator units), except for the procedures of retail merchants present and add fuel note.
71. If these provisions implements 38.7. gas, referred to in note statement only fuel excise tax payer and only if the above gas marketed in or moved to the Department for further disposal of the economic operator.
72. The fuel Bill of lading indicates the following: 72.1. packing slip date (month writes words);
72.2. details of the sender: 72.2.1. Merchant's name, address and fiscal code (with the value added tax-taxable person-State revenue service assigned with value added tax-taxable person number);
72.2.2. If provided with a special permit (license) for the business, with fuel-sending and receiving relevant commercial special permission (license) to the wholesale trade or retail trade series and the identification number, the approved trader and a representative of the taxable person-excise identification number, but the holder of the warehouse-a warehouse excise identification number;
72.2.3. credit institutions properties (settlement account number, the name of the credit institution and the code);
72.2.4. loading (loading), the address of the site license business with a fuel tank or tanks specified sections of the pressure equipment or assemblies of tank tracking number. Tank or tank pressure equipment package tracking number does not indicate if the move or distributes bulk fuel or bulk fuel internal combustion engine, or the fuel in normative regulations of the order is exempt from excise tax and intended to be used for purposes other than as motor fuel or heating fuel, as well as fuel this provision in paragraph 87, the cases are not being realized or loaded (loaded) of the special permission (license) the tanks or tanks of complex pressure equipment;
72.3. details of recipient: 72.3.1. Merchant's name, address and fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable person number);
72.3.2. address of the place of unloading, a commercial licence with the fuel tank or container specified sections of the pressure equipment or assemblies of tank tracking number. If the recipient is a user of fuel, the State labour inspection or the tank, the tank section or pressure equipment complex tank registration number. Tank or tank pressure equipment package tracking number does not indicate if the move or distributes bulk fuel or bulk fuel internal combustion engine or a fuel whose legislation the scope of excise duty specified in the order is exempt from excise tax and intended to be used for purposes other than as motor fuel or heating fuel;
72.3.3. If provided with a special permit (license) for the business, with fuel-relevant special commercial permit (license), the number and date of issue;
72.3.4. credit institutions properties (settlement account number, the name of the credit institution and the code);
72.4. vehicle type and registration number, except when the use of pipeline transport;
72.5. driver's name if the transport is carried out using the road;
News of the fuel to 72.6 at.: 72.6.1., produced, processed, mixed or processed at the store put up (fill in the warehouse keeper);
72.6.2. type, mark, the combined nomenclature code and the community integrated tariff (TARIC) national code. If fuel shipment draws up the movement of gas, indicate the use of gas;
72.6.3. sulphur content mg/kg (except for gas);
72.6.4. the actual temperature, density (points to bulk fuels, if the vendor issued a special permit (license) commercial fuel);
72.6.5. quantity (litres and kilograms), price, value;
72.6.6. messages about compliance with the fuel quality requirements in laws: 72.6.6.1. number and certificate of conformity issued, if fuel is imported;

72.6.6.2. compliance with the receipt number and date and the accredited testing laboratories at the fuel issued test report number and date, if delivered in the Member State of the European Union the fuel produced;
72.6.7. excise amount (indicate if the goods consignor's excise taxpayers and excise tax calculation when the fuel shipment);
72.6.8. value added tax amount, if the merchant is registered for value added tax-taxable person (not specified if the fuel is moved between one merchant departments);
72.6.9. total amount (in figures and words), for a given fuel;
72.7. vendor (caption and transcript) and goods issue date (month writes words);
72.8. consignee (signature and transcript) and the acceptance of the date (month, writes words);
45.3. other economic operators the necessary information.
73. When designing a fuel invoice, it shall be filled in four copies and distributed as follows: first copy-73.1. the recipient of the goods (transfer of accounts);
73.2. Second, the issuing of copies (transfer of accounts);
73.3. the third copy-recipient (the origin of the goods and the home for the attestation of receipt of the goods the site to review the closing inventory);
45.6. Fourth, the issuing of copies (for goods issue storage location to review the closing inventory).
74. when excise goods, economic operators shall check the conformity of the goods assortment and quantity specified in the invoice, packing slip, in the international fuel transportation waybill or other regulations in the justification documents that moves the excise goods.
75. The tobacco products, alcoholic beverages, soft drinks and coffee service and reception locations all within one day and issued invoices, supporting documents received by the International Bill of lading or other regulations certain justification documents that moves the spirit drinks, tobacco products, soft drinks and coffee until the excise initiated product sales or other transactions with those goods, economic operators registered in the laws and the documents accompanying the goods specified in the register (or log in).
76. issuance and receipt of fuel sites all within one day and received the fuel issued invoices, supporting documents, the International Bill of lading or other regulations certain justification documents that move fuel, to launch fuel sales or other transactions with fuel, economic operators registered in the laws specified in a separate document accompanying the register (or log in). In the register (or log in) information on fuel received and issued can be registered separately.
77. If fuel invoices, supporting documents, the International Bill of lading or other regulations certain justification documents that move fuel, recorded in a computer program, a trader monthly, print out the information registered for the previous month and print it. Prints stored in the issuing and receipt of goods.
78. The invoice, packing slip, in the accompanying documents of the fuel, the International Bill of lading or other regulations certain justification documents that move excisable goods except soft drinks and coffee are recorded separately from the goods, except when it is recorded in a computer program. If the invoice, Bill of lading and accompanying documents of the fuel, as well as the accounting of goods recorded in the computer, the operator provides the ability to separate print information about registered deliveries, fuel deliveries, and accompanying documents, as well as the accounting of the goods.
V. General excise accounting and storage conditions 79. excise goods to storage and disposal sites accounted for separately from other goods. Soft drinks and coffee, separately from other goods accounted only in stock.
80. If fuel stored in tanks or complex pressure equipment in tanks that are specified in the special permit issued to the operator (licence) approved the tradesmen and the operation of the special permission (license), and is intended for the wholesale business with fuel, fuel records separated by special permission (license).
81. The operator who received one of the provisions referred to in paragraph 11 the special permissions (licenses) for transactions with the excise duty, and excise duty issued (except retail trade) within one day, but not later than the commencement of the excise goods sales or other activities started with the excise duty of the goods be recorded in the logbook or stock accounting cards, or computer program. The operator of each excise goods indicates the type and name of the following properties (for fuel also indicate the code of the combined nomenclature, including gasoline, so a substitute product and component (petrol) research octane): 81.1. record the serial number;
81.2. record date;
81.3. invoice, packing slip, in the accompanying document of the fuel, the International Bill of lading or other regulations in the source document, which moves the excise goods, number and date (for fuel, the number and date of the Act, when the fuel gets producing, mixing, processing, recycling, safasēj, or move between tanks or containers for the storage of complex pressure equipment);
81.4. goods received quantity and unit of measurement (pre-packed and bulk fuel fuel internal combustion engine indicates the number of the unit and the quantity per packaging unit);
81.5. the quantity of the item and the unit of measurement (pre-packed and bulk fuel fuel internal combustion engine indicates the number of units of presentation and quantity in each unit of presentation);
81.6. goods balance (quantity) after each handling (bulk fuel and bulk fuel internal combustion engine indicates the number of units of presentation and quantity in each unit of presentation);
81.7. a registrant (signature and transcript). When products subject to excise duty are recorded in a computer program, indicate the name of the registrant;
81.8. other required properties.
82. where products subject to excise duty lists the software program, a trader at least once a month in print current information and print it. Prints stored in the accounting of goods instead of one year from the date of printing. Fuel records allowed to sort, for measurement using both kilograms and liters.
83. If the goods received and issued lists the software program: 83.1. the accounting of the accounting issues to qualified third party can get a clear picture of the movement of goods within a specified period of time and stock status within a certain time;
51.7. provides information about each save an entry or correction (type, date and time, track or fix the operator);
83.3. provides the ability to print at the time of examination, the rules of the information referred to in paragraph 81.
84. the users who buy wholesale bulk fuel use for their own purposes, it allowed to store only the legislative requirements of the pressure equipment stationary tanks or containers, if the complex movement of excisable goods regulatory laws otherwise.
85. The merchant who does business with a pre-packaged alcoholic drinks or bulk fuel, in the case of spirits or bulk fuel may be stored only the legislative requirements of the Metrology, environmental and fire protection in the field of stationary fuel and alcoholic beverages in storage tanks or tanks of complex pressure equipment, except for this provision, paragraph 86. One tank or pressure equipment complex tank may store only one economic operator belonging to the bulk fuel or in the case of alcoholic drinks. If the same piping and associated equipment for moving bulk fuel uses more economic operators, the balance of the existing fuel pipelines carrying out the licensed trader who is in possession of those pipelines.
86. Products subject to excise duty, which he receives with an accompanying to the State revenue service marks (on the document) should be kept separate from the rest of the excise duty to ensure the identification, if the movement of excisable goods regulatory laws otherwise. If the fuel to the State revenue service marks (on the accompanying documents) stored in the vehicle, placed in a special permit (license) for the bulk of commercial fuels in the territory specified in the vehicle fuel allowed to store no more than three days after the receipt of the said marks.
87. Economic operators, which is nationally responsible custodians of material reserves, public reserve fuel material and the operator-owned fuel may be stored in one tank.

88. the making or to excise duty storage is allowed only in the special permission (license) at the points indicated. Excise goods sales or transfer is only allowed from the special permission (license) to the specified location. The fuel is stored in bulk only in containers in the licence located the special permission (license) at the points indicated. Bulk fuel allowed to accept, load (transfer), realize (land) only from the special permission (license) the tanks or tanks of complex pressure equipment, except the operator that distributes fuel to that legislation the scope of excise duty specified in the order shall be exempted from payment of excise duty and used for purposes other than as motor fuel or heating fuel, as well as merchants, which distributes fuel oil (fuel oil) for its users.
Vi. Activities of the Excise warehouse 89. is entitled to hold the Merchant Warehouse: 89.1. If the additional excise duty (except coffee and soft drinks) for receipt and storage of the fuel actually kept in reserve to energy crisis periods to ensure a supply of fuel according to the laws and regulations governing fuel reserve creation and storage procedures and/or other actions with the excise duty in accordance with the law, applying the deferred payment of excise duty (production , working, processing, packing and shipping, alcoholic beverages and tobacco products marking with excise stamps, mixing the fuel (including adding fuel additives fuel process, using the flow method according to this rule 101), marking (labelling) as a separate fuel mixing and denaturation of alcohol);
89.2. If there in addition to alcoholic beverages or tobacco products actually stored for products subject to excise duty referred to in and the amount of excise duty paid in the previous year was more than five million dollars.
90. A warehouse may at the same time also be a customs warehouse, except the customs warehouse Dtip (duty-free trade shops), which has allowed spirits and tobacco products, with the exception of retail trade in alcoholic beverages for consumption on the spot.
91. The storekeeper shall ensure the maintenance of warehouse and security guards.
92. A warehouse may also place the excise goods which are not the property of the holder of the warehouse, but with the holder of the warehouse is authorised to act in accordance with the Treaty.
93. The storekeeper liquor and tobacco products, which are marked with excise duty stamps, stored separately from alcoholic beverages and tobacco products that are not marked with excise stamps.
94. the economic operators who receive special permission (license) for the operation of the warehouse keeper, may without special permission by the individual wholesale (license) of the receipt to realize the products subject to excise duty in the special permit wholesale (license) to the specified site.
95. to merchants who received special permission (license) holder of the warehouse activity, realization of alcoholic drinks and tobacco products in customs warehouses Dtip (free trade), does not require a separate special permit (license) the retail sale of excisable goods.
96. the economic operators who receive special permission (license) holder for the operation of the warehouse, may realize the alcoholic beverages, fuel or tobacco products (other than gas, which is not intended for spark-ignition internal combustion engine) only for wholesale trader who has a special permit (license) the excise goods for wholesale or retail sale of excisable goods concerned, as well as to realize the fuel only to the user, except for the physical persons who are not traders, if the movement of excisable goods regulatory laws otherwise. The sales limitation does not apply to vessels and aircraft, powered with for tobacco products and alcoholic beverages.
97. The economic operators who receive special permission (license) for the operation of the warehouse keeper shall realize the excise duty physical person who is not a merchant, except for the gas, which is not intended for spark-ignition internal combustion engine, soft drinks and coffee, if the movement of excisable goods regulatory laws otherwise.
98. With alcoholic beverages, tobacco products, fuel, coffee and soft drinks production, handling, processing, packaging and shipment, applying the deferred payment of excise duty on alcoholic beverages, and labelling of tobacco products with excise stamps, fuel mixing (including adding fuel additives fuel process, using the flow method according to this rule 101), as well as tagging (labelling) as a separate fuel mixing and denaturation of alcohol may engage only in a tax warehouse keeper where the special permission (license) it is expressly specified. Warehouse holder, which deals with the actual storage of the fuel reserves to energy crisis periods to ensure a supply of fuel according to the laws and regulations governing fuel reserve creation and storage procedures, specific mention of the special permission (license) is required.
99. The merchant fuel may be produced, mixed, handle, process or package only in accordance with the Licensing Commission declared the process.
100. Merchant two working days before each fuel production, handling, processing, blending or bottling process started (except gas packaging, such gas mixing with different codes of the combined nomenclature, and the addition of additives for fuel using flow method according to this rule 101) shall inform the State revenue service for start-up date, time, location and expected volume.
101. In the Republic of Latvia, the issue of fuel, it is allowed to add additives, using the flow method, if: 101.1. process of fuel and additives ensure steady and continuous mixing specific proportions and disposable equipment provides complete process automation and management software;
101.2. additive quantity does not exceed 0.1% vol. of total fuel quantity and result in a change in the physical or chemical properties, defined in the laws governing gasoline and diesel fuel conformity assessment, except that rule 101.3. and 101.4. referred to;
101.3. diesel (gas oil), the substitute products and components (diesel) adding oil from rape seed for biodiesel, ensure that the rape seed oil derived biodiesel does not exceed 5, 0tilpumprocent of the total amount of diesel fuel;
101.4. unleaded petrol, the substitute products and components (petrol) adding ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured, ensure that the absolute alcohol content of 4.5 up to 5.0% vol. from total quantity of petrol.
102. the production, mixing, or processing the fuel, except for the gas, stored and accounted for separately from the rest of the fuel (indicating that it has produced, mixed, processed or recycled fuel).
103. Producing, mixing, processing, recycling or excise goods package (except soft drinks, coffee and tobacco products, as well as a package, not for gas spark ignition internal combustion engine, and the manufacture of beer), he duly enumerates those goods, ensuring that the process of traceability. The records reflect the following information: 103.1. the date and time when this process is initiated;
103.2. news on inputs: UR103.2.1.sa takes the invoice, packing slip or accompanying fuel number and date;
103.2.2. name, product code of the combined nomenclature, petrol also indicate research octane, diesel, fuel oils and its substitute product or components (fuel oil)-sulphur content (mg/kg) or sulphur (mg/kg) of the interval;
103.2.3. quantity (the amount of fuel given in kilograms and liters, fuel also point density and pressure equipment of the tank or tanks of the complex numbers);
details of the final 103.3.: 103.3.1. name, product code of the combined nomenclature, petrol also indicate research octane, diesel and fuel oils-sulphur (mg/kg) of the interval;
103.3.2. quantity (the amount of fuel given in kilograms and liters, fuel also point density and pressure equipment of the tank or the tank number package, bulk fuel and bulk fuel internal combustion engine indicates the number of packages and packaging one volume);
103.4. loss (litres), if any, and their causes;
103.5. the date and time when this process is completed;
103.6. economic operator responsible representative (signature and transcript);
103.7. other required information.

104. where do these rules with the fuel referred to in paragraph 103, draw up legislation. Number of legislation and draw up before the process-production, mixing, processing, processing or packing-launch. This rule 103.5 103.6 103.3.2.,.,., and 103.7. information referred to in points after the process is completed.
105. The fuel records (with the exception of fuel, which, according to paragraph 81 of these rules are stored in the vehicle by which the fuel delivered, and gas) in the warehouse for each tank separately, indicating the fuel type and code of the combined nomenclature, with the exception of tanks with a nominal capacity of not more than 100 cubic meters and in which the fuel additives and marketed only after mixing with the fuel. Gas inventory warehouse sorts through the modes.
VII. Approved and non-approved merchant action 106. Merchant who received special permission (license) to the approved merchant activity, Member States may make of the excise goods received in the given site without separate wholesale special for permission (license). Alcoholic beverages, tobacco products and fuel allowed to exercise only for the trader, who has a special permit (license) for alcoholic beverages, fuel or tobacco products wholesale or retail sale, as well as authorised to be marketed fuel its user if the movement of excisable goods regulatory laws otherwise. The sales limitation does not apply to vessels and aircraft, powered with for tobacco products and alcoholic beverages.
107. The operator who received special permission (license) to the approved merchant activity, forbidden to realize the products subject to excise duty shall be natural persons who are not traders, if the movement of excisable goods regulatory laws otherwise.
108. Non-approved trader excise duty can only be after this rule 11.4. or 11.5. referred to special permissions (licenses).
VIII. the representatives of taxpayers and pārsūtītājtirgotāj action 109. Merchant who received special permission (license) of the taxable transaction, sort of a representative accompanying document tracking log that indicates the following: 109.1. record date and the serial number in chronological order;
109.2. date of registration of the accompanying document;
109.3. accompanying document date;
109.4. number of the accompanying document
109.5. in documents accompanying the counterparty;
109.6. excise goods;
109.7. registrant of the accompanying document (signature and transcript);
109.8. other required properties.
110. Pārsūtītājtirgotāj can be just a merchant that has a special permit (license) commercial with excise duty, except the merchant that has a special permit (license) the taxpayer's representative.
111. Pārsūtītājtirgotāj can be sent to another Member State, the excise goods, for which the Republic of Latvia is the duty has been paid.
IX. Retail 112., who is a trader special permit (license) for alcoholic beverages, fuel or tobacco products for retail sale may be purchased for the sale of liquor, tobacco products or fuel from storage holder, the approved merchant or from a merchant that has a special permit (license) the excise goods. Economic operator, which has a special permit (license) for the retail sale of fuel, fuel may be purchased from other Member pārsūtītājtirgotāj.
113. the merchant who received special permission (license) fuel, alcoholic beverages or tobacco products for retail sale, may realize the import of fuel, alcoholic beverages or tobacco products.
114. Petrol, diesel and gas retail sales, on the basis of special authorisation received (license) is only allowed in specially engineered fixed (also konteinertip) petrol stations. They are constructive and technological separated from the fuel wholesale. Petrol stations are allowed to dispense gas only in the fuel tanks of vehicles.
115. Petrol stations banned fuel oil, as well as to realize the highlight (highlight) the fuel excise tax legislation the scope of otherwise.
116. Gas stations equipped with the electronic cash systems, which ensure the operation of the fuel pump, fuel inventory in litres, registration and operation of sales records, and print a receipt.
117. If retail fuel gets to the accompanying document from another Member State and to the State revenue service marks (on the document) it is intended to store the tank or the tank pressure equipment complex, this fuel is allowed to store only the special permission (license) specified in the tank or the tank, the complex pressure equipment which is connected with the electronic cash system. After receiving the relevant marks presented in the note and fuel fuel move to the special permission (license) retail sale of fuel tank or pressure equipment specified for the complex, which is connected to the tank with an electronic cash system.
118. An economic operator, which has a special permit (license) for the retail sale of tobacco products, may acquire, accept, store, and the marketing of cigarettes marketed only in packaging.
119. Cigarettes banned from exercising complete with other goods if the price exceeds the set maximum retail price of cigarettes.
120. Realizing the cigarettes, forbidden to charge additional fees for services related to cigarette marketing.
121.Ar alcoholic beverages and tobacco products the trade public external event locations may engage merchants who have received a special permit (license) commercial with tobacco products or alcoholic drinks, or beer.
Wholesale x 122. Merchant who received special permission (license) the fuel may be purchased for wholesale fuel from storage holder, the approved merchant or other Member pārsūtītājtirgotāj.
123. the merchant who received special permission (license) or alcoholic beverages, tobacco products wholesale may buy liquor or tobacco products from a merchant that has a special permit (license) for alcoholic beverages or tobacco products wholesale, special permit (license) for the operation of the warehouse keeper or a special permit (license) for the operation of the approved dealer.
124. the merchant who received special permission (license) fuel, alcoholic beverages or tobacco products wholesale, can realize the same imported fuel, alcoholic beverages or tobacco products.
125. Merchant who received special permission (license) alcoholic beverages, fuel or tobacco products wholesale, may realize the liquor, tobacco products or fuel trader that received special permission (license) the excise duty (excluding fuel) wholesale or retail sale of excisable goods concerned and realize its fuel user. The sales limitation does not apply to vessels and aircraft, powered with for tobacco products and alcoholic beverages.
XI. 126. Merchant account, which does business in alcoholic beverages, fuel or tobacco products in the field of movement, non-payment in cash via current accounts deal with excise duty, which he declared by the Licensing Commission, if the movement of excisable goods regulatory laws otherwise. Other current accounts use prohibited. Cash settlement is prohibited, except in retail. On settlement cash constitutes cash deposit of excise goods supplier's billing account. Gifts and swap with excise duty, except soft drinks and coffee are not allowed.
127. On tobacco products and alcoholic beverages retail sales allowed to pay in cash, by electronic cash registers or electronic cash system, as well as using non-cash settlement.
128. Economic operators who supply the customs control of ships, aircraft, duty-free trade shop, as well as foreign embassies, in the territory of the Republic of Latvia on the excise duty (except soft drinks and coffee) can pay only in cash with the Licensing Commission. Permit is issued for one year, on the basis of the merchant application, showing the following information: merchant name, 128.1.
128.2. taxpayer registration code;
128.3. Merchant's legal address, postal code and telephone number;
128.4. excise goods: 128.4.1. spirit drinks;
128.4.2. tobacco products;
128.4.3. fuel;
128.5. excise goods assortment;
128.6. realization of address;
128.7. Merchant Office address, hours, and phone number;
128.8. the date of submission of the application;
128.9. responsible person (signature and transcript, seal).
129. for repeated application of permissions, in addition to the information on the cash settlement of the previous permit period.

130. A change in the permit specified properties, within 10 working days after the onset of conditions shall be submitted to the re-registration application, showing the following information: 130.1. authorization number;
130.2. the merchant's name and phone number;
130.3. taxpayer registration code;
130.4. changes in the properties specified in the permit;
130.5. responsible person (signature and transcript);
130.6. the date of submission of the application.
131.130 these provisions an application referred to in paragraph added to the original.
132. the change in information in the application, merchant 10darbdien the onset of conditions that inform the Licensing Commission.
XII. Procedure for measuring the fuel stock balances and balance of fuel measurements determine the fuel loss and the amount of surplus value 133. Monthly merchant who received this rule 11.1, 11.2, 11.4. or 11.5. referred to special permission (license) commercial fuel, before this provision, paragraph 182, reporting the size of the fuel balance.
134. fuel inventory balance measurement results the operator indicates the actual inventory of fuel quantity measurement table (annex 15). One copy of the table passes the accounting, but other stores the fuel storage site.
135. the fuel loss and excess amounts take into account the following factors: 135.1. fuel natural wastage (reduction in the mass of the fuel, fuel quality, remaining consistent with the laws that govern the fuel quality requirements) – losses arising from physico-chemical and meteorological factors. The natural loss of fuel is permanently fuel loss that is a direct consequence of physical processes, as well as with the technological equipment-related losses (such as vapours from all types of tanks, pumps and bolt seal);
135.2. measurement error-the value of the measured deviation from the true values resulting from inaccuracies of the measurement (means of measuring error) and for the measurement operation, measurement conditions and the measured value fluctuations;
135.3. fuel volume changes temperature affect volume changes when-in temperature measurement in different times and places.
136. Fuel, by its physico-chemical properties are divided into the following groups: 136.1. petrol;
136.2. diesel fuel;
136.3. fuel oil;
136.4. gas.
137. The permissible loss or excess of fuel at petrol stations is not calculated if the measurement of the loss or the amount of a surplus in the tank does not exceed 300litr but complex pressure equipment-500litr of gas balance after accounting data measurement.
138. The permissible loss or surplus volume adjustments made in the service station once a month before reporting the movement of fuel, subject to the following conditions: 138.1. in natural fuel loss (write off), if it is based on these rules provided for the calculation of natural loss of fuel and is drawn up according to the Act;
138.2. If the loss exceeds 300 litres (gas-500 litres), carried out those rules set allowable rate calculation of the undercompensation for the for the period from the previous adjustment. According to this calculation may make the following adjustments: 138.2.1. write off the actual shortfall (difference between the actually measured the amount of fuel and electronic cash system listed) if it is less than the calculated;
138.2.2. write off the estimated quantity, if it is less than the actual deficit;
If the surplus exceeds the 138.3.300litr (gas-500litr), carried out those rules set allowable rate calculation of a surplus for the period from the previous adjustment. According to this calculation may make the following adjustments: 138.3.1. to increase the actual surplus if this is less than the calculated;
138.3.2. increase the estimated quantity, if it is less than the actual surplus.
139. Fuel supplies the actual balance measured by the merchant-hand measuring tools. Prior to the start of measuring inventory merchant: 139.1. stop fuel dispensing, receipts and transfers;
139.2. determine the accounting balance of the registered fuel (Ag) at the time of initiation of measurement (in litre or kg);
139.3. determine the reference period received the amount of fuel (S) in litres or kilograms;
139.4. determine the reference period of the issued amount of fuel (I) in litres or kilograms.
140. The fuel capacity is determined as follows: 140.1. fuel (except for gas): 140.1.1. using the measuring tool (mērstien or automated tape measure, measuring equipment), the size of the fuel and water level in the tank for total (Mm) in centimetres to the nearest 1 mm. Fuel and water level in the tank, the total is calculated as the average of the two measurements, if the difference between these measurements shall not exceed 6 mm. If the difference is greater than 6 mm, take the third measurement and calculates the average of the two closest measurements;
140.1.2. using the tank calibration table, determines the measured level of fuel and water in the total volume. Subtracting from this volume measurements found in the water tank, you get the balance of the measured fuel tank (Am) in litres;
140.1.3. the gas station of fuel and water in the total volume of the tank water volume does not report;
140.2. gas: 140.2.1. pressure equipment complex in tanks of gas is determined by the manufacturer of the device that indicates the level of the liquid in the tank pressure equipment package or with a percentage level indicator, which indicates the gas level in centimeters (or automated means of measurement);
140.2.2. pressure equipment complex drums, using the technical passport data, determine the gas liquid phase volume in litres. Gas vapour phase volume (liters) are obtained by subtracting from the set of the tank pressure equipment gas liquid phase;
140.2.3. pressure equipment complex of tanks having a capacity of less than 25m3, the gas vapour phase quantity is not calculated.
141. fuel (except for gas) density is determined, if fuel is listed in kilograms. If it is reported in litres, fuel temperature only. Fuel (except for gas) density and temperature shall be determined as follows: 141.1. the cylinder on a flat surface;
141.2. fuel along a wall in the cylinder, the Valley to avoid the air sacs;
141.3. clean and dry the determinations, holding onto the upper end, immerse the cylinder with fuel;
141.4. when fluctuations are determinations smouldered, readings (temperature and density) at the upper edge of the meniscus. Meniscus must be located within the height of the eyes of the reader. Determinations of the gauge matches the fuel density (r) measuring temperature (g/cm3);
141.5. fuel density and temperature also may be used for digital measuring tool;
141.6. density and temperature measurements determined in three different levels of the tank;
141.7. average density and temperature;
If the temperature of the tank 141.8. determine automatically, only one measurement.
142. the gas density determination device used for determining gas density (termodensimetr-determinations or electronic sensor readings).
143. The fuel mass shall be determined as follows: 143.1. fuel quantity in kilograms is calculated from the density and volume of the obtained values by using the following formula: M = r x V where M-mass (in kilograms);
r-determinations of the reported fuel density (kg/l) at the time of measurement;
V-volume (liters) (the tank calibration tables determine the volume measured in fuel level);
143.2. the resulting size is measured in the tank the fuel balance (Am) in kilograms.
144. the mass of the fuel tank of a complex pressure equipment shall be determined as follows: 144.1. fuel quantity in kilograms is calculated from the density and volume of the obtained scores using the following formula: Am = r × V1 + (V-V1) x (P1 + Pm) x r P1-0.002: determinations of the reported gas liquid phase density (kg/l) at the time of measurement;
V1-volume (in litres) gas liquid phase of complex pressure equipment in the tank;
V – pressure equipment complex tank volume (liters) after the pressure equipment complex tank manufacturer's technical passport data;
P1-gas absolute pressure (kPa) to compression;
PM – manometric pressure (kPa) at the manometer readings set to complex tank pressure equipment;
0.002-average gas vapour phase density (kg/l) at absolute pressures up to compression;
Am-measured fuel balance of complex pressure equipment in the tank in kg;
144.2. If fuel is accounted for in litres, the quantity of fuel in the tank of a complex pressure equipment is calculated using the following formula: Am = V1 + (V-V1) x (P1 + Pm): P1 x 0.002: r, where V1-gas liquid phase quantity of complex pressure equipment in the tank (litres);
V – pressure equipment complex tank volume (volume) at the pressure equipment manufacturer of complex tank technical data of the Passport;
P1-gas absolute pressure (kPa);
PM – manometric pressure (kPa);
0.002-average gas vapour phase density (kg/l) at absolute pressures up to compression;
r – determinations in the gas-phase liquid density (kg/l) at the time of measurement;
Am-measured fuel balance of complex pressure equipment in the tank in litres.

145. when determining the actual loss of fuel, is a negative number, then calculate the allowable loss, if a positive number,-allowable excess. Fuel the actual loss or surplus is calculated using the following formula: D = Am-Ag, which Am-in fact the measured balance;
AG-accounting the quantity specified in the accounts.
146. The fuel in natural zudumo do not include fuel loss associated with documents, regulations and technical requirements.
147. the natural loss of fuel standards do not include losses relating to fuel tanks and pipeline repair and cleaning, with all sorts of accidents and losses resulting from the fuel pārsūknēj.
148. fuel natural loss rules do not apply to the bulk fuel.
149. fuel the natural loss of limit values determined on the basis of the tank type, as well as depending on the season: 149.1. autumn and winter period (from 1 October to 31 March);
149.2. spring and summer periods (from 1 April to 30 September).
150. the natural loss of fuel is always with a negative sign.
151. fuel natural loss provisions include the natural wastage that occurs: you receive a fuel 151.1. (is);
151.2. fuel storage (ig);
151.3. fuel issue (ii).
152. the station's total natural fuel loss provisions determined by calculating the received in the reporting period the amount of fuel and multiplying it by natural loss listed in table percentage rules: no PO box
Fuel group autumn and winter period (October 1-March 31) spring and summer period (April 1-September 30) an underground tank surface tank underground tanks above ground tank 152.1.
petrol 0.06 0.1 0.08 0.126 152.2.
diesel 0.002 0.006 0.004 0.006 152.3.
gas Or 0.4 = S x is that Neither-the natural wastage (liters);
S-received in the reporting period the quantity (litres);
IR-natural loss of yield coefficient of a gas station.
153. the natural loss of fuel standards in other fuel production, handling, processing, mixing, realization or storage sites, which accept, store and issue of fuel (excluding petrol filling stations), is determined by summing the received in the reporting period, the measurement time and stored in the reporting period, the amount of fuel and issued multiplied by the fuel listed in table natural loss margin percentage: no PO box
Fuel group autumn and winter period (October 1-March 31) spring and summer period (April 1-September 30) an underground tank surface tank underground tanks above ground tank 153.1.
petrol: 153.1.1.
receiving-0.044 – 0.081 153.1.2.
keep-the-153.1.3 0.180 0.064.
issue of 0.018 0.018 0.038 0.038 153.2.
diesel: 153.2.1.
receive 153.2.2 0.004 0.006 0.004 0.006.
keeping 0.004 0.006 0.004 0.006 153.2.3.
issue of 0.002 0.002 0.004 0.004 153.3.
fuel oil: 153.3.1.
receive 153.3.2 0.024 0.014 0.024 0.024.
keeping 0.024 0.014 0.024 0.024 153.3.3.
– – – – 153.4 issued.
gas: 153.4.1.
receiving a 1.1 153.4.2.
keeping 153.4.3.
the Dz = S x is + Am + I x ii ig x, where Dz-natural losses (in litre or kg);
S-reference period quantity received (in litre or kg);
IR-natural loss margin receipt;
Am-the measured residue in the tank at the time of measurement (in litre or kg);
IG-natural loss rate during storage;
I-issued in the reporting period the quantity (litres or kilograms);
II-the natural loss of issuing rules.
154. The measurement error when receiving fuel, calculated using the following formula: Ks = S x 0.3% that Ks-measurement error when receiving fuel (litres or kilograms);
S-during the reporting period the amount of fuel (litres or kilograms).
155. in the reporting period fuel measurement error is calculated using the following formula: Ki = I x 0,3%, which Ki-measurement error, the issue of fuel (litres or kilograms);
I-issued in the reporting period, the amount of fuel (litres or kilograms).
156. the actual quantity of fuel (residual) measurement error is determined by the fuel level measurement (Mm) with an accuracy of 3 mm. If found missing, fuel level measurement (Mm) plus 3 mm and the calibration table determine the level obtained the corresponding volume (Am + 3 mm). If found, the surplus from the fuel level measurement (Mm) subtract 3 mm and the calibration table determine the level obtained the corresponding volume (Am-3 mm). The measurement error is calculated using the following formula (for a complex pressure equipment containers in place of the 3 mm may be applied 3%): 156.1. If shortfall: Km1 = (Am + 3 mm)-Am that the measurement error Km1-(liters);
Am + 3 mm-tank table calibration volume level set Mm + 3 mm;
Am-the measured quantities (litres);
156.2. If surplus: Km1 = Am-(Am-3 mm) Km1-measurement error (liters);
Am-3 mm-tank table calibration set volume level Mm-3 mm;
Am-the measured quantities (litres).
157. If fuel is accounted for, the error of measurement in liters multiplied by the density of the fuel that is to be calculated in accordance with the provisions of paragraph 150. The resulting value is the error of the measurement in kilograms.
158. the means of measurement error (Km2) calculated in accordance with this rule 152, using the technical means of measurement specified in the passport of possible measurement error in the associated container level (Mm). If the measuring technical passport of the measurement error is not specified, it is assumed that they are not.
159. Tank table calibration error is calculated using the following formula: x = Am Km4 contactor which Km3 Km3-tank table calibration error (liters);
Am-measured fuel balance measurement point (liters);
Km4 contactor-tank calibration error percentage, according to the tank calibration as described in the table. If the tanks in tank table calibration calibration error is not specified, it is assumed that the tank calibration error is 0.3%.
160. If fuel is accounted for in kg, tank calibration error calculation table, subject to this provision, the conditions in paragraph 156.
161. to make changes to a volume adjustment, the following temperatures: 161.1. Tp-the average temperature sender (filling) the loading of the site. Average temperature loading (loading) is given by the temperature readings set for each loaded the cargo consignor at the place of loading in the reporting period;
161.2. Tt-fuel temperature requested unloading tank. The average temperature of the tank discharge is calculated from temperature measurements made before receipt of each cargo tank of unloading in the reporting period;
161.3. Tk-fuel temperature requested landing tank measurement moment.
162. Volume adjustment if tracking is liters. If the records are not made the adjustment in kilograms. Volume adjustment does not perform well in that case, unless the fuel temperature sender (filling) of loading place (Tp) and/or fuel temperature requested unloading tank (Tt).
163. Volume adjustment the received fuel is calculated using the following formula: x = S x t Kt1 Td1, Kt1-volume adjustment which get fuel (litres);
S-in the reporting period, the amount of fuel (litres);
TD1-temperature difference between recipient and sender of unloading tank loading (loading) (° C), calculated in accordance with the provisions of paragraph 160;
t-volume changes, the change in temperature of one degree (petrol, diesel 0.12% 0.08%).
164. The fuel temperature difference in the receiving tank and unloading loading of departure (loading) (Td1) is calculated using the following formula and volume adjustment while maintaining the temperature difference sign: Td1 = Tt, Tp, Tt-which average temperature requested landing tank;
TP-temperature sender (filling) the loading of the site.
165. Volume adjustment fuel measurement calculation according to the measured fuel balance measurement using the following formula: x = Am t x, Kt2 Td2, Kt2-volume adjustment which (in litres);
Am-the measured quantities (litres);
Td2-temperature difference measurement point and requested landing tank (° C), calculated in accordance with the provisions of paragraph 165;
t-volume changes, the change in temperature of one degree (petrol, diesel 0.12% 0.08%).
166. The temperature difference is calculated using the following formula and volume adjustment while maintaining the temperature difference sign: Td2 Tks-Tt which Tk =-temperature measurement point;
TT-the average temperature of the tank receiving the reference period.
167. the permissible loss of fuel is calculated using the following formula and correction factors using their actual mark: Di = Dz-Ks-Km1 Km2 Km3 Ki---+ Kt1 Kt2 which Dz-natural + losses (in litre or kg);
KS-measurement error when receiving fuel (litres or kilograms);
Ki-measurement error, the issue of fuel (litres or kilograms);
Km1-measurement error (liters);
-Measuring instrument error km2;
KM3-tank table calibration error (liters);
Kt1-volume adjustment to get fuel (litres);
KT2-adjustment of volume measurement (in litres).
168. the surplus Fuel is calculated using the following formula and correction factors using their actual mark: Dp = Or + Ks + Ki + Km1 Km2 Km3 + + + + Kt1 Kt2, which Neither-the natural wastage (in litre or kg);
KS-measurement error when receiving fuel (litres or kilograms);

Ki-measurement error, the issue of fuel (litres or kilograms);
Km1-measurement error (liters);
-Measuring instrument error km2;
KM3-tank table calibration error (liters);
Kt1-volume adjustment to get fuel (litres);
KT2-adjustment of volume measurement (in litres).
XIII. A tax loss provisions 169. these provisions apply To a certain loss of norms, the Merchant shall be drawn up in accordance with the procedure laid down in the Act, which indicates a reasonable loss causes.
170. The storekeeper shall pay no tax on the actual coffee losses if they do not exceed the following amount of coffee (as a percentage) of the accounting registers listed coffee (production of raw materials-green coffee beans) the quantity (in kilograms), used in the Excise warehouse of coffee production or processing of a given tax period: 170.1. green coffee bean storage-1.2%;
170.2. the coffee roasting process (including mixing, milling, degazācij)-17.5%;
170.3. instant coffee process – 45.0%;
170.4. pelletizing process soluble coffee-1.8%;
170.5. the coffee (both roasted and soluble) packaging – 0.8%.
171. The storekeeper shall pay no tax on the actual coffee losses if they exceed this provision, 170.2 and 170.5 170.1. in point allowable loss amount of coffee.
172. If the warehouse keeper producing instant coffee or granulated instant coffee, 171 of these provisions referred to in paragraph acceptable coffee losses include this provision and paragraph 170.3.170.4. certain coffee, losses.
173. The storekeeper: 173.1. does not pay tax on the actual beer loss of production or processing in the warehouse during the tax period, does not exceed 2.5% from where they warehouse or processed beer produced in quantity (litres) prior to bottling of beer (restriction) or transfer for disposal before the beer (if transferred for disposal of bulk beer);
173.2. the non-173.1. these provisions, referred to do not pay tax on beer loss, if beer storage or transfer process, they do not exceed 0.3%.
174. If fuel supplies inventory for a given tax period, found in the natural loss of fuel, the warehouse keeper may, in accordance with the law not to pay excise duty on fuel, if the actual loss does not exceed the following amount of fuel (in percentage) of the accounting registers fuel quantity of physical inventory taking date: 174.1. unleaded petrol-0.4%;
174.2. leaded petrol-0.4%;
kerosene, they substitute to 174.3. and components-0.3%;
-0.2% 174.4. diesel;
-0.2% 174.5. fuel oil;
174.6. gas, except natural gas,-1.1%.
175. Natural loss calculated in accordance with the actual fuel storage in the warehouse. Daily natural loss margin is obtained, the loss rate of the tax period divided by the number of days in the respective tax period.
176. The permissible fuel loss internal traffic or traffic between Member States must not exceed 0, 5procent (road-0.4 percent) of the Bill of lading or accompanying document specified fuel quantity.
177. the transport of fuel by pipeline, the allowable loss shall not exceed 0, 2procent of the fuel Bill of lading or in an accompanying document, except for the specified number of pipelines, which provides warehouse operation.
178. The storekeeper in a given tax period does not pay excise duty on the actual loss of alcoholic drinks production, handling, processing, packaging, storage or transfer process when applied to deferred payment of excise duty, provided they do not exceed the following amounts (in percentage of the quantity of spirit drinks) from the accounting records listed: 178.1. economic operators producing, processing, or processing of alcohol: fast 178.1.1. production, manufacturing, processing or packaging process (from the production , processing, processing or packaging process technical regulations specified the amount of the theoretical outcome) – 0,2%;
178.1.2. moving and storage process (the process of movement-from the accompanying documents or invoices indicate quantity, storage process-from the accounting records of the quantity) – 0.2%;
178.2. economic operators producing, processing, or processed fast in drinks, except the operator who performs this provision 178.1. referred: 178.2.1. alcohol and other spirits in bulk storage process, the raw material for the production of alcoholic beverages in the storage process (from the accompanying documents or invoices specified number) – 0.2%;
178.2.2. other alcoholic beverages, treatment, processing or packaging process (from the alcoholic beverage production, handling, processing or packaging process using alcohol-based products together): 178.2.2.1. for wine and fermented beverages – 1.8%;
178.2.2.2.-1.8% intermediate;
178.2.2.3. other alcoholic beverages: 178.2.2.3.1. the raw material for the production of alcoholic beverages – 5.7%;
178.2.2.3.2., sweet liqueurs – 1.6%;
178.2.2.3.3. brandy and cognac, the bitter-1.0%;
178.2.2.3.4.-1.8% for whisky;
178.2.2.3.5. Balsam, made from plant extracts, originating spirit by adding a balm oil, other biologically active substances and ingredients – 2.7%;
178.2.2.3.6. vodka and others not mentioned above for alcoholic beverages-0.8%;
178.2.3. the bulk of the alcohol and other spirits, including the movement of raw materials, production process (from the accompanying documents or invoices specified number): 178.2.3.1. alcohol – 0.2%;
178.2.3.2. in the case of other drinks, including the production of raw materials,-0.1%;
178.3. which economic operators do not make this provision and 178.2 178.1. transactions referred to in point, moving and storage process (the process of moving from the accompanying documents or invoices indicate quantity, storage process, from the accounting records of the quantity): 178.3.1. for wine and fermented beverages, as well as intermediate products 0.3%;
178.3.2. other alcoholic drinks – 0.1%.
179. the loss of spirit drinks is defined: 179.1. for wine and fermented drinks, as well as intermediate products-as a percentage of the quantities of spirit drinks in litres;
179.2. other alcoholic drinks – percentage of the quantities of spirit drinks, expressed in absolute alcohol liters.
180. If counting the coffee and alcoholic drinks (including beer) actual loss is less than loss referred to in that chapter, the holder of the tax warehouse does not only pay for actual loss found.
181. On tobacco products and soft drinks production, processing, storage or handling process loss rules do not apply.
XIV. The excise movement reporting 182. Merchant who received one of these rules referred to in paragraph 11 special permits (licences) (except for the special permission (license) the alcoholic beverage or tobacco products for retail sale) or activities with the excise duty as an approved dealer or importer, pārsūtītājtirgotāj as well as the merchant who imported excise goods (except coffee and soft drinks) for consumption in the Republic of Latvia, each month until the 15th date of the State revenue service submitted a report on alcoholic beverages including beer, tobacco products and fuel the movement of the previous month (16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 36, at .35 37, 38 and 39 of the annex), if the movement of excisable goods regulatory laws otherwise.
183. reports to be submitted in writing and electronically.
184. The State revenue service confirms the report fill methodological instructions.
185. If of the reports is not possible to obtain full information on movements of excisable products, the State revenue service may require additional information.
XV. monitoring and control 186. This enforcement supervision and control by the State revenue service and other State institutions according to competence.
187. the State institutions under the control of the competency movement of excisable goods, once a month for the State revenue service provides information on the alleged infringements and sanctions applied. Other information necessary for the monitoring and control of the rules, to be provided by the State revenue service a written request.
188. the national authority inspections of excise goods withdrawn conformity assessment costs shall be borne by the merchant within five working days after receipt of the invoice, when products subject to excise duty does not meet the requirements of the laws and tax identification or quality.
189. Legislation inadequate fuel can be used in the manufacture of goods, other than fuel, as well as for other purposes (recycling, treatment or disposal), if the State revenue service and regional environmental management.

190. Persons without special permission (license) commercial activity with fuel, it is prohibited to carry fuel (excluding fuel in the standard tank of the vehicle) without the purchase of the supporting documents, except for the natural persons, who are allowed to carry fuel without the acquisition of supporting documents, if the amount of fuel (except standard vehicle fuel fuel tank) does not exceed 40litr.
191. The natural persons are allowed to store fuel for use in on your requirements. Natural persons are prohibited to store fuel without purchasing it supporting documents, where the quantity exceeds 80litr.
XVI. concluding issues 192. Be declared unenforceable for Cabinet 1 April 2004 Regulation No 232 "procedures for the movement of excisable goods" (Latvian journal, 2004, nr. 59, 69).
193. The entry into force of the provisions by 1 September 2005.
194. This rule 63, 64, 65 and 66. paragraph shall enter into force after force lost a Cabinet of 16 February 1999, Regulation No 48 of the "regulations on the State fee for a special permit (license) for the issuance of certain kinds of business" (Latvian journal, 1999, 48./49.nr.).
195. the regulation referred to in these provisions shall also apply to undertakings (companies) established the movement of excisable goods.
196. A mandatory product packing slip-invoice form is to be used for alcohol, as long as they are completely used up.
197.28 and 29 of these regulations requirements are not applicable to economic operators, for which special permission (license) commercial with bulk fuel issued up to the effective date of the rules, if the oil depot in the single existing technological system (except the drums) has one licensed operator's possession, with which other operators entered into a written agreement for the provision of fuel flow. In this case, a single technological system fuel pipelines connected and related equipment (not including fuel tanks) compliance with legislative requirements, calibration, use transactions with fuel (including fuel flow accounting) is responsible for the merchant, which is in possession of the said fuel piping and associated equipment.
198. The merchant, which up to this date of entry into force of the rules has been issued a special permit (license) for the bulk of commercial fuel and that the business does not satisfy this provision, paragraph 29 and 197, submit relevant documents and special permits (licenses) to re-register the 2006 February 1.
199.197. These provisions in the case referred to in paragraph to a single technological system connected to fuel pipelines and associated equipment connected to a fuel tank, which is another's possession, for which special permit (license) for the business of fuel to these rules has been issued to the date of entry into force of the 2006 February 1, fitted with fuel flow meters with records not subject to cancellation.
200. The merchant up to 1 May 2004 issued to special permissions (licenses) for fuel retail is in effect until in the specified expiry date.
201. special permissions (licenses) of alcoholic beverages, fuel or tobacco products for retail sale, that are issued to the date of entry into force of the rules and which do not comply with this provision, paragraph 26 is valid without renewal.
202. The merchant, which up to this date of entry into force of the provisions has received special permission (license) holder of the warehouse operation and plans to send alcoholic drinks, tobacco products, fuel, coffee or soft drinks, applying the deferred payment of excise duty on alcoholic beverages, and labelling of tobacco products with excise duty stamps or fuel marking (labelling) as a separate fuel mixing, 2005 1 November they re-register accordingly. The merchant, which up to this date of entry into force of the provisions has received special permission (license) holder of the warehouse operation and does business with fuel, and plans to actually store the fuel reserves according to the laws and regulations governing fuel reserve creation and storage procedures, the Licensing Commission submitted that rule 19.2. the proof referred to in subparagraph.
203. The merchant, which up to this date of entry into force of the provisions has received special permission (license) holder or an approved warehouse merchant transaction and does business with bulk fuel until 2006 February 1, submit to the Licensing Commission for this provision, 19.3 and 19.4 19.1. documents referred to.
204. until this provision merchants, for entry into force have received special permission (license) the fuel wholesale and does business with bulk fuel until 2006 February 1, submit to the Commission the provisions of licensing, and 25.3 25.2 25.1. documents referred to.
205. for the special permission (license) the fuel wholesale, State Agency "spare" in the State revenue service submitted an application in accordance with the provisions of Annex 8. The application shall be accompanied by the rules 24 and 25 with the documents listed the special permission (license) to receive the fuel wholesale.
Informative reference to European Union directives, the regulations include provisions resulting from: 1) Council of 25 February 1992 Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products;
2) of the European Parliament and of the Council of 22 June 1998, Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations;
3) of the European Parliament and of the Council of 20 July 1998 Directive 98/48/EC, amending Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations.
Prime Minister-Minister of Justice S. the Minister of finance Āboltiņ o. Spurdziņš Annex 1-39 ZIP 642kb