Cabinet of Ministers Regulations No 303 in Riga, June 16, 2015 (pr. No 29) Amendment 13 Cabinet 2011 September 27 Regulation No 731 "rules on the movement of joint Community tariff (TARIC) national codes and their application of" Issued under the Customs Act 4 part 1 of article 5.2. make Cabinet 2011 September 27 Regulation No 731 "rules on the movement of joint Community tariff (TARIC) national codes and their application procedures" (Latvian journal by 2011, nr. 155.; 2012, no 6; 2013, 4, 204, 251. no; 2014, 117, no. 258) 2. amendments and express attachment the following: "2. in the annex to Cabinet of Ministers 27 September 2011 regulations No 731 to excise taxable tobacco products TARIC additional code in the national list

The European Union's code of the combined nomenclature, TARIC additional code national (CORD 33. box 19 – 22), hosted by ITV for the European Union to the combined nomenclature and the TARIC additional code descriptions in national excise duty rate for national general revenue account * 1 2 3 4 5 tobacco 2401 raw tobacco; 2401 10 tobacco tobacco waste-with a stripped-2401 10 35 0701-cured tobacco EUR 55.49/1000 g-05344 2401 10 60 0702-sun-cured Oriental type tobacco EUR 55.49/1000 g-05344 2401 10 70 0703-dark air-cured EUR 55.49/1000 g 05344 2401 10 85 0704--flue-cured tobacco EUR 55.49/1000 g-Z011-05344 2401 2401 2401 10 10 10 95 95 95 0705 different tobacco leaf tobacco (raw tobacco) that are imported for use in the further improvement of the soil, plant protection products and similar products for the production of horticultural EUR 55.49/1000 g--05344 2401 20 tobacco, partly or wholly stemmed/stripped-2401 20 35 0701-cured tobacco EUR 55.49/1000 g-05344 2401 20 60 0702-sun-cured Oriental type tobacco EUR 55.49/1000 g-05344 2401 20 70 0703-dark air-cured EUR 55.49/1000 g 05344 2401 20 85 0704--flue-cured tobacco EUR 55.49/1000 g-Z011-05344 2401 2401 2401 20 20 20 95 95 95 0705 different tobacco leaf tobacco (raw tobacco) that are imported for use in the further improvement of the soil, plant protection products and similar products for the production of horticultural EUR 55.49/1000 g-05344 2402 cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:-cigars, 2402 10 00 cheroots and cigarillos containing tobacco 2402 10 00 1 023 cigars, cheroots and cigarillos, containing tobacco 39,84 EUR/1000 PCs. 05342 2402 20-cigarettes containing tobacco 2402 20 10--with clove cigarettes with filter, 2402 20 10 1 044 with a length of not more than 80 mm (not including filter or mouthpiece) EUR 54,20/1000 PCs. + 25% of the maximum retail price (MMC) the calculated tax must not be less than eur 1000 89.80 cigarettes cigarettes with filter, 05341 2402 20 10 1 045 with a length of more than 80 mm (not including filter or mouthpiece) EUR 54,20/1000 PCs. Double, triple, etc. (given as an integer (rounding up) times the actual length of the cigarettes exceeds 80 mm (not including filter or mouthpiece) + 25% of MMC) the calculated tax must not be less than the prescribed tax-about 1000 cigarettes 89.80 € double, triple, etc. cigarettes without filter 05341 2402 20 10 1 046 respectively, with a length of not more than 80 mm (not including the mouthpiece) EUR 54,20/1000 PCs. + 25% of MMC calculated tax must not be less than eur 1000 cigarettes 89.80 05341 2402 20 10 1 047 cigarettes without filter, with a length of more than 80 mm (not including the mouthpiece) EUR 54,20/1000 PCs. Double, triple, etc. (given as an integer (rounding up) times the actual length of the cigarettes exceeds 80 mm (not including the mouthpiece) + 25% of MMC) the calculated tax must not be less than the prescribed tax-about 1000 cigarettes 89.80 € double, triple, etc. 05341 2402 20 90--other in cigarettes with the filter, 2402 20 90 1 044 with a length of not more than 80 mm (not including filter or mouthpiece) EUR 54,20/1000 PCs. + 25% of MMC calculated tax must not be less than eur 1000 89.80 cigarettes cigarettes with filter, 05341 2402 20 90 1 045 with a length of more than 80 mm (not including filter or mouthpiece) EUR 54,20/1000 PCs. Double, triple, etc. (given as an integer (rounding up) times the actual length of the cigarettes exceeds 80 mm (not including filter or mouthpiece) + 25% of MMC) the calculated tax must not be less than the prescribed tax-about 1000 cigarettes 89.80 € double, triple, etc. cigarettes without filter 05341 2402 20 90 1 046 respectively, with a length of not more than 80 mm (not including the mouthpiece) EUR 54,20/1000 PCs. + 25% of MMC calculated tax must not be less than eur 1000 cigarettes 89.80 05341 2402 20 90 1 047 cigarettes without filter, with a length of more than 80 mm (not including the mouthpiece) EUR 54,20/1000 PCs. Double, triple, etc. (given as an integer (rounding up) times the actual length of the cigarettes exceeds 80 mm (not including the mouthpiece) + 25% of MMC) the calculated tax must not be less than the prescribed tax-about 1000 cigarettes 89.80 € double, triple, etc. 05341 2402 90 00-otherwise in cigarettes with the filter, 2402 90 00 1 044 with a length of not more than 80 mm (not including filter or mouthpiece) EUR 54,20/1000 PCs. + 25% of MMC calculated tax must not be less than eur 1000 89.80 cigarettes cigarettes with filter, 05341 2402 90 00 1 045 with a length of more than 80 mm (not including filter or mouthpiece) EUR 54,20/1000 PCs. Double, triple, etc. (given as an integer (rounding up) times the actual length of the cigarettes exceeds 80 mm (not including filter or mouthpiece) + 25% of MMC) the calculated tax must not be less than the prescribed tax-about 1000 cigarettes 89.80 € double, triple, etc. about the cigarettes with filter 05341 2402 90 00 Z 004, which do not contain tobacco and used exclusively for medical purposes, medicinal products which represent a government agency **-2402 90 00 1 046 cigarettes without filter, with a length of not more than 80 mm (not including the mouthpiece) EUR 54,20/1000 PCs. + 25% of MMC calculated tax must not be less than eur 1000 cigarettes 89.80 05341 2402 90 00 1 047 cigarettes without filter, with a length of more than 80 mm (not including the mouthpiece) EUR 54,20/1000 PCs. Double, triple, etc. (given as an integer (rounding up) times the actual length of the cigarettes exceeds 80 mm (not including the mouthpiece) + 25% of MMC) the calculated tax must not be less than the prescribed tax-about 1000 cigarettes 89.80 € double, triple, etc. level cigarettes without filter 05341 2402 90 00 Z 005, which do not contain tobacco and used exclusively for medical purposes, medicinal products which represent a government agency **-2403 otherwise tobacco products and tobacco industrial substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:-smoking tobacco, tobacco substitutes in any proportion or do not contain them: 2403 11 00 0 224-hookah tobacco, referred to by CN 24. Chapter 1. subheading note EUR 55.49/1000 g-05344 2403 19-other: 2403 19 10---in immediate packing of a net content not exceeding 500 g finely sliced 2403 19 10 0 028 cigarette tobacco EUR 55.49 wound/1000 g 05343 2403 19 10 0 029 other smoking tobacco (including tobacco residues that can be smoked) 55.49 EUR/1000 g 05344 2403 19 90---other 2403 19 90 0 028 finely cut tobacco cigarette EUR 55.49/1000 g wound 05343 2403 19 90 0 029 other smoking tobacco (including tobacco residues that can be smoked) 55.49 EUR/1000 g 05344-otherwise: 2403 91 00 0 700-' ' ' ' homogenised "or" reconstituted tobacco EUR 55.49/1000 g-05344 2403 99-other: 2403 99 90---other 2403 99 90 0 146 products consisting in part of substances other than tobacco and complying with the law On excise duty, "" the definition of smoking tobacco EUR 55.49/1000 g 05344 2403 99 90 0 090 Otherwise the notes. 1. Account number, the fifteenth sixteenth, seventeenth, eighteenth and nineteenth place, for example, the account LV89TREL1060000538000 – "05380". 2. The product is not subject to excise duty object. " 2. the rules shall enter into force on July 1, 2015. The Prime Minister is the Rapidity of the Newsletters Finance Minister John a Rare