Cabinet of Ministers Regulations No. 232, Riga, 1 April 2004 (pr. No 18, § 12) Excise movement order Issued in accordance with the law "on excise duty" article 2, seventh subparagraph, article 18 of the fourth, the second subparagraph of article 21 and rule "On the marketing of tobacco products, restrict advertising and use of" 7. the first paragraph of article i. General questions 1. determines the procedure for the movement of excisable goods, including: 1.1. procedures for issue, re-register, voided and used a special permission (licence) tax warehouse (warehouse) for operation of the holder special permission (license) to the approved merchant transaction, special permission (license) excise tax payer representative (hereinafter taxable person's representative), a special permit (license) for alcoholic beverages, tobacco or petroleum products (fuel) (fuel) wholesale, as well as a special permission (licence) alcoholic beverages, fuel or tobacco products for retail sale;
1.2. other requirements the storekeeper, approved merchant and agent of the taxpayer;
1.3. the requirements of importers, traders and pārsūtītājtirgotāj not approved for operation;
1.4. 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 from another Member State;
1.5. loss of excise goods, the rules resulting from the production, processing, storage or handling, if applied to the deferred payment of the excise duty;
1.6. other requirements under the law on excise duty "(hereinafter referred to as the Act).
2. The merchant who does business with the excise goods, enables the State revenue service officials 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.
3. The merchant who does business with the excise goods, ensure that State revenue service 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.
4. The merchant who does business with alcoholic beverages or fuel, ensure that the operator's production, marketing and storage sites should have verified the fuel or the quantity of alcoholic drinks, as well as the means of measuring fuel storage tanks, tanks, reservoirs or tanks (tank) calibration tables.
5. 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 petroleum gas or other gaseous hydrocarbons (gas), also considered standard fuel tank.
6. Economic operators banned from buying excisable goods from the natural persons who are not merchants.
7. Products subject to excise duty, except soft drinks and coffee, you can export merchant who received one of these rules referred to in point 8 special permits (licenses). Importer imported excise goods, except soft drinks and coffee, can realize only after this rule 8.1, 8.2, 8.4 or 8.5. referred to special permissions (licenses).
II. The issue of the licences, renewal, cancellation and use 8. Special permit (license) is issued for the following business types: 8.1 for the operation of the warehouse keeper;
8.2. the approved merchant activities;
8.3. the representative of the taxable person;
8.4. alcoholic beverages, fuel or tobacco products wholesale;
8.5. alcoholic beverages, fuel or tobacco products for retail sale.
9. Business with excise duty can make merchant who this rule 8. in the cases referred to in point is received the Licensing Commission issued a special permit (license). The Licensing Commission rules approved by the Director-General of the State revenue service.
10. Special permission (license) commercial with excise duty licensing issued by the commercial register, the Commission registered economic operator.
11. Special permit (license) is issued for an indefinite period.
12. These regulations 8.1 and 8.2 referred to special permission (license) issued by each action, 8.3. referred to special permission (license) issued by the merchant, and 8.4 8.5. referred to special permission (license) issued by the merchant and each individual group of products subject to excise duty (beer special permit (licence) issued in cases where a merchant dealing only with beer retailing).
13. for the special permission (license) holder of the warehouse or approved dealer transaction, the application shall be submitted in accordance with the provisions of Appendix 1 or 2. The application can add documents, which confirm the application details of the declared site environmental and fire safety requirements for metrological assurance of validity and compliance with the requirements of the laws on dangerous equipment registration and tax payment.
14. to get the special permission (license) holder of the warehouse or approved dealer transaction, the application to be added to the following documents: 14.1. log action places the space use rights certificate;
14.2. the operator's written proof that, in addition to the Excise warehouse and storage will be made to other activities with excise duty in accordance with the law, applying the deferred tax payment (if the application is submitted to get the special permission (license) for the operation of the warehouse keeper);
14.3. the merchant officers signed and stamped by the approved site plan and the space of the territory plan, which contains buildings and premises, entrance (exit) and space relation with other parts of the building (from the shipbuilding technical counting things), except where the application is filed to get the special permission (license) commercial fuel of which the bulk (hereinafter referred to as bulk fuel);
14.4. the merchant officers signed and stamped validation of site containers, pressure vessels and ground communications system deployment plan, which outlines the tanks and pressure vessels and tanks and pressure vessels each nominal volume according to the documents, which certify or denatured alcohol fuel storage and distribution, as well as the metrological provision of pipeline capacity, if the application is submitted to get the special permission (license) commercial with bulk fuel or special permission (license) holder of a warehouse operation in which to make alcohol denaturing;
14.5. 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: 14.5.1. technological process, indicating the production, mixing, processing, processing or packing cycle and in containers or pressure vessels;
14.5.2. the production, blending, packing, processing or process the raw materials to be used, indicating the combined nomenclature code;
14.5.3. raw materials consumption unit of the final rules for production, mixing, processing or processing;
14.5.4. production, mixing, processing, 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;
14.5.5. production, mixing, processing or treatment of the product code of the combined nomenclature;
14.6. where denaturing of alcohol shall submit the following documents: 14.6.1. written certification that will be used to denature alcohol, which corresponds to article 14 of the law on the third part of the said conditions, if denatured alcohol for use in the manufacture of fuel, in the mixing, or processing;
14.6.2. a quantity of alcohol denatured to verify accounts or calibrate the meter in the technical documentation to indicate the position of the meter the day of lodging of the application.
15. 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.
16. for the special permission (license) the taxpayer's representative, submitted an application in accordance with the provisions of annex 5.
17. The special permission (license) the taxpayer's representative to provide information laid down in annex 6 of these rules.

18. for the special permission (license) alcoholic beverages, fuel or tobacco products wholesale and alcoholic drinks, beer or tobacco products for retail sale of fuel, shall submit an application in accordance with the provisions of annex 7. The application can add documents, which confirm the application details of the declared site environmental and fire safety requirements for metrological assurance of validity and compliance with the requirements of the laws on dangerous equipment registration and for payment of taxes, as well as documents confirming that the commercial application of the excise duty is consistent with the local government in whose territory the proposed place of business.
19. for the special permission (license) alcoholic beverages, fuel or tobacco products wholesale and alcoholic drinks, beer or tobacco products for retail sale of fuel, to be added to the application concerned the following: 19.1. commercial premises used for pressure vessels, containers or use rights certificate;
19.2. the merchant officers signed and stamped by the approved site plan and space of the territory plan, which outlines the entrance (exit) and space relation with other parts of the building (the plan is not required for commercial bulk fuel);
19.3. the merchant officers signed and stamped validation of site tanks, pressure vessels, or the underground communications system deployment plan, which specifies the number of tanks or pressure vessels and pressure vessels for each tank or nominal volume according to the documents, which certify the fuel storage and distribution of the metrological provision, if an application is filed to get the special permission (license) commercial with bulk fuel, as well as the underground communications systems and pipeline capacity If the application is submitted to get the special permission (license) the fuel wholesale.
19.4. the explanation of fuel wholesale operation in progress and financial security, if the application is submitted to get the special permission (license) the fuel wholesale.
20. 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 will show information in accordance with these rules 8, 9, 10, 11 and 12 of the annex.
21. for special permissions or re-registered (license), allowed to submit merchant copies of documents or certified copies, the originals being presented.
22. Special permission (license) commercial with excise duty (except business with bulk fuel) specified in the plan of the building and constructive in a separate room in separate served only one economic operator.
23. The special permission (license) commercial with bulk fuel only one merchant vessel in use or pressure vessels.
24. 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).
25. in order to ensure that the application of the special permission (license) or renewal application and the documents attached to the specified information is true, the Licensing Commission can require the approval of the competent authorities.
26. 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.
27. 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.
28. For the special permission (license) and renewal fees charged by the State cabinet.
29. 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. The operator may not submit the Licensing Commission documents.
30. the Commission Merchant license may not be issued or a special permission to reregister (license) if: 30.1. transactions with the excise duty for areas under the movement of excisable products regulations governing them are prohibited;
30.2. 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;
30.3. the merchant made a commercial with excise duty without the special permission (license);
18.9. the merchant officer has not paid the fine, imposed for this rule or with the movement of excisable goods related to infringements of the law;
5. the application or documents contain false or incomplete statements or documents attached is a fake;
Merchant Executive is 30.6., persons or three years prior to the application have been it's executive body, who has avoided a tax or duty evasion;
19.1. 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;
19.1. the merchant is the executive body of the people during the year before the application has been punished for offences relating to the movement of excisable goods;
19.2. There is no general security or collateral is not sufficient (applies to the economic operator, which has a special permit (license) the storekeeper, approved dealer or representative of the taxable person or who want such special permission (license) to get);
30.10. the application does not contain all the information set out in these rules or not submitted all the documents to be attached to the application;
30.11. log in place of business does not meet the environmental protection requirements or not or fire provided with appropriate measurement equipment;
30.12. applications submitted to receive special permission (license) alcoholic beverages, fuel or tobacco products for retail sale, the site, which has received local reconciliation;
30.13. failure to comply with the other requirements of this regulation.
31. If changing the special permission (license) indicates properties within 10 working days after the onset of conditions for submitting an application for renewal in accordance with the provisions of annex 13.
32. The renewal application shall be accompanied by a special permission (license) and original documents proving the need to make the corresponding changes to the special permission (license).
33. A change in the information contained in the application of the special permission (license) or the documents attached to it, a trader within 10 working days after the onset of conditions that inform the Licensing Commission and submits changes to copies of supporting documents.
34. The storekeeper, an approved dealer, representative of the taxable person, alcoholic beverages, tobacco products and fuel wholesaler and tobacco and fuel retailers presented a special permission (licence) or a notary in the State revenue service or a certified copy of the following control authorities, as well as the movement of excisable goods merchants involved in the request.
35. If special permission (license) the duration of the special permission (license) where possession of the other party, the current location of the possessor within 10 working days of special permission (license) transferred the Licensing Commission for cancellation or renewal.
36. the Commission may suspend the authorisation of special permission (license) for a period up to 90 days and set a time limit for correcting irregularities observed, written notice to merchant, if: 36.1. failure to comply with the sanitary, fire protection, safety or environmental requirements (based on the request of the institution);
36.2. tax payments are not made to the tax laws governing the prescribed order;
36.3. the inadequate security of the excise duty;
36.4. failure to comply with the denatured alcohol circulation;
22.7. the fuel reserve is not fulfilled and storage requirements;
22.7. failure to comply with these regulations, other requirements.
37. Commission decision on the licensing of special permission (license) the suspension shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
38. If a rectified this rule violation referred to in paragraph 36, the Licensing Commission within 10 working days of renewed special permission (license), written notice to merchant.
39. The Licensing Commission decision on the resumption of action shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
40. During the period when the special permission (license) is stopped, the transactions of the excise goods, except for the storage, are prohibited.

41. the Commission may revoke the licensing of operators of special permission (license), if: the application specific authorization 41.1. (license) or for the renewal or the documents attached to it is false news or attached documents are forged;
41.2. a trader special permissions (licenses) during operation provided false statements;
41.3. the merchant is not submitted by the deadline laid down in these provisions or statements or tax returns accounts or submitted tax returns in the event of a false declaration;
25.7. National Authority officials will not allow the option of licensing the Commission declared during work to access the special permission (license) to the specified site and documentation;
25.8. the merchant's tax debt and overdue tax payments are not made in the extended tax payment deadlines;
25.8. any failure to meet the provisions of paragraph 31 or 33 requirements;
25.9. the operator's representative after the call has not come to the State revenue service;
41.8. it is not executed in the fuel reserve creation and storage requirements;
41.9. quarter this provision have been 14.2. the actions specified in subparagraph;
41.10. the business place is found in alcoholic beverages or tobacco products that are not marked with excise duty stamps;
41.11. does not adhere to the movement of excisable goods;
41.12. Merchant's tax debt, unless the payment deadlines tax laws governing the order is extended and the payment is made within the time limits laid down.
42. the Commission revoke the licence of the special permission of the trader (license) if: 42.1. the merchant within six months after the special permission (license) the receipt has not started business with excise duty or six months not done business with the excise goods;
26.2. the Licensing Commission is not remedied within the time limit set this rule violation referred to in paragraph 36;
26.3. insufficient provision of excise duty;
26.3. the merchant application is received;
26.4. the operator is excluded from the register of companies or commercial register.
43. The Licensing Commission: 43.1. revoke the special permission of the holder of the warehouse (license) the following activities: which trader 43.1.1. quarter not done;
43.1.2. If you received a merchant application for the termination of activities;
43.2. revoke the special permission of the holder of the warehouse (license) for the specified type of activity – denaturing of alcohol — if the storekeeper prescribed period has not submitted a report on the movement of alcohol denatured or declared by incomplete or false information;
43.3. you can cancel the special permission of the holder of the warehouse (license) for the specified type of activity – denaturing of alcohol — if the warehouse keeper has violated the chain alcohol denatured;
43.4. may withdraw the special permission of the holder of the warehouse (license) for the specified type of activity — the fuel mixing — if the storekeeper violated fuel markup (tagging).
44. 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, repeatedly during the year is found, spirits, beer or tobacco sales to persons under 18 years, 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.
45. The Licensing Commission is excluded 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 goods if: 45.1. received the operator's application for discontinuance with the type of goods;
45.2. the merchant quarter has not carried out the operation with the type of goods concerned.
46. The merchant within five working days of receipt of the decision, shall submit special permission (license) or by its original re-registering reversal.
47. Commission decision on the licensing of special permission (license) the cancellation is effective from the date of the newspaper "Latvian journal" published in the notice of the decision.
48. If the application of the special permission (license) the cancellation shall be submitted to the merchant, the Licensing Commission decision on special permission (license) the cancellation shall take effect 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", and the cost shall be borne by the operator.
49. 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.
50. If a special permit (license) is cancelled, it paid the State fee, the trader shall not be refunded.
51. within 10 working days of the special permission (license) the cancellation or a specific type of excise duty or activity off of the special permission (license) the Merchant shall take inventory of the Licensing Commission and declared the remainder of the excise duty.
52. If a special permit (license) has been withdrawn or the excise goods or activity is excluded from the special permissions (licenses), tax balances can realize, destroy or move from a special permission (licence) of excise duty specified storage sites only with permission of the Licensing Commission. Permit is issued based on the application that contains the following information: merchant name, 52.1.
52.2. special permission (license);
52.3. special permission (license) the cancellation, excise duty or activity off date;
52.4. taxpayer registration code;
52.5. excise goods;
52.6. information on excise goods assortment and quantity;
52.7. the address of the place of storage;
52.8. planned activities with the excise goods;
52.9. consignee, when products subject to excise duty is scheduled to be moved from the special permission (license) the specified the place of storage;
52.10. the date of submission of the application;
52.11. responsible person (signature and stamp of the transcript).
53. This provision 52. an application referred to in paragraph plug-in in a document justifying the planned activities with the excise duty (for example, a contract for the disposal or destruction).
54. If the fuel package not exceeding 200 litres, according to the technical regulations or standards, the fuel is loaded in closed packaging, ready for sale and not for spark-ignition internal combustion engines or compression ignition, internal combustion engine (hereafter: the bulk of the fuel), special permit (license) is required.
55. where a prepackage is the volume of fuel not exceeding one litre and according to the technical regulations or standards, the fuel is loaded in closed packaging, prepared for marketing and intended to spark-ignition internal combustion engines or compression ignition, internal combustion engine (the internal combustion engine fuel bulk operation) special permit (license) is required.
56. If the 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, a special permit (license) for the fuel wholesale and fuel retail is required.
III. the movement of excisable goods 57. If by moving the products subject to excise duty, they are added to 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 mode 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), this chapter will set mandatory shipments, invoices (invoice) and mandatory shipments, invoices for fuel (fuel shipment) is not presented.
58. 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: 58.1. tobacco: 58.1.1. commercial activity corresponding special permissions (licenses) series, number and date of issue, or warehouse excise identification number;

58.1.2. the name, maximum retail price, the number of cigarettes in a Pack;
58.2. alcoholic beverages: 58.2.1. for the relevant business special permissions (licenses) series, number and date of issue, or warehouse excise identification number;
58.2.2. used for the transport of alcoholic beverages in the vehicle registration number and the driver's name and last name;
58.2.3. the goods: 58.2.3.1. types of alcoholic beverages;
58.2.3.2. the absolute alcohol content (tilpumprocento;)
58.2.3.3. individual sales units (such as bottles, jars, bundžiņ, tetrapak, casks, tanks) volume in litres;
58.2.3.4. quantity of the smallest sales unit;
58.2.3.5. one common sales unit price (including customs duty and excise tax);
58.2.3.6. name one item value total amount (quantity multiplied by one sales unit total price);
58.2.4. 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 shipment is filled not labelled a spirit drink.
59. moving and realizing the fuel (also between one operator units), except for the procedures of retail merchants present and add fuel note.
60. The fuel Bill of lading indicates the following: 60.1. packing slip date (month writes words);
60.2. details of sender: merchant name, 60.2.1. legal address and fiscal code (with the value added tax-taxable person — the State revenue service assigned with value added tax-taxable person number);
60.2.2. commercial activity under the special permission (license), the number and date of issue, if provided with a special permit (license) commercial fuel;
60.2.3. credit institutions properties (settlement account number, the name of the credit institution and the code);
60.2.4. loading (loading) address, tank or pressure vessel's reference number (not specified if move or distributes bulk fuel or bulk fuel internal combustion engine). Tank or pressure vessels reference number does not indicate if the fuel in paragraph 74 of these rules in the cases are not being realized or loaded (loaded) of the special permission (license) the receptacles or pressure vessels;
60.3. the particulars of the payee: merchant name, 60.3.1. legal address and fiscal code (with the value added tax-taxable person — the State revenue service assigned with value added tax-taxable person number);
60.3.2. address of the place of unloading, tank or pressure vessel's tracking number. Tank or pressure vessels reference number does not indicate if the move or distributes bulk fuel or bulk fuel internal combustion engine;
60.3.3. relevant special commercial permit (license) series, number, date of issue, if provided with a special permit (license) commercial fuel;
60.3.4. credit institutions properties (settlement account number, the name of the credit institution and the code);
60.4. vehicle type and registration number of road tankers or autorezervuār's registration number, except when the pipeline is used to transport;
37.6. the name of the driver, where the transport is carried out using the road;
60.6. details of fuel: produced, mixed 60.6.1., processed, recycled or put up a warehouse (fill in the warehouse keeper);
60.6.2. type, mark, combined nomenclature code. Note If the fuel is gas, the gas use points;
60.6.3. sulphur content mg/kg (indicates if the packing slip is the fuel diesel (gas oil), its substitute product or component (diesel) movement);
60.6.4. the actual temperature, density (unless issued with a special permit (license) commercial fuel);
60.6.5. quantity (litres and kilograms), price, value;
60.6.6. test report number and date of issue (unless issued with a special permit (license) commercial fuel);
60.6.7. excise amount (indicate if the goods consignor's excise taxpayers and excise duty is calculated when the fuel shipment);
60.6.8. 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);
60.6.9. total amount (in figures and words), for a given fuel;
37.7. product vendor (caption and transcript) and goods issue date (month writes words);
60.8. consignee (signature and transcript) and the acceptance of the date (month, writes words);
60.9. other economic operators the necessary information.
61. When designing a fuel invoice, it shall be filled in four copies and distributed as follows: first copy-61.1. recipient of the goods (transfer of accounts);
61.2. second copy to the vendor of the goods (transfer of accounts);
38.1. the third copy to the consignee of the goods (the origin of the goods and the home for the attestation of receipt of the goods the site to review the closing inventory);
61.4. Fourth copy to the vendor of the goods (storage of the goods at the place of service in until the closing inventory for the year).
62. The tobacco, alcoholic beverages or fuel dispensing and receiving sites all within one day served and received the invoice, packing slip, as well as fuel the supporting documents to the appropriate sales tax or other transaction with the goods registered in a computer program or a start up caurauklot and State revenue service territorial institution (after tax exempt) sealed journal, stating the following: 62.1. record the serial number;
62.2. invoice, packing slip or accompanying fuel registration (log or computer program) date;
38.7. invoice, packing slip or accompanying document of fuel number;
38.8. invoice, packing slip or accompanying fuel date;
62.5. it's name and Excise identification number (if one is assigned), which issued the invoice, packing slip or accompanying document of fuel (if the Bill of lading or accompanying document of the fuel is received) or get it (if the Bill of lading or accompanying document of the fuel is sent);
38.9. value of excisable goods, except where the excise duty is received by the accompanying document;
62.7. excise tax amount, if the end product is the payer of excise duty and excise tax amount is indicated on the waybill, Bill of lading or accompanying document of fuel;
39.0. value added tax amount, if any, is calculated;
39.1. the Bill of lading, packing slip or accompanying fuel contains the total value;
35.10. invoice, packing slip or accompanying fuel recorder (signature and transcript). The registrant does not specify if this information is recorded in a computer program;
No 62.11. other required properties.
63. If packing slips, invoices and accompanying documents fuel listed in a computer program, a trader at least once a month and it prints out the current information recorded in a computer program. Prints stored in inventory.
64. The invoice, Bill of lading and accompanying fuel shall be 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.
65. The packing slip and packing slip accompanying fuel and log in or registration of such documents is only allowed in the computer, fuel shipments and invoices accompanying registration. In that journal or computer program for fuel received and issued can be registered separately.
IV. General accounting of excisable goods and storage conditions 66. 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.
67. The operator who received one of these rules referred to in point 8 special permits (licenses) for transactions with the excise duty, and excise duty issued (except retail trade) within one day, but no later than the relevant excise goods sales or other transactions with excise duty, register the product log, stock accounting cards or a 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): 67.1. record the serial number;
67.2. record date;
67.3. the invoice, packing slip or accompanying fuel number and date (for fuel, the number and date of the Act, if the fuel is obtained by mixing, producing, processing, recycling or safasēj);

41.9. 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);
67.5. the quantity of the item, the unit of measurement (pre-packed and bulk fuel fuel internal combustion engine indicates the number of the unit and the quantity per packaging unit);
67.6. goods balance (quantity) after each handling (bulk fuel and bulk fuel internal combustion engine indicates the number of the unit and the quantity per packaging unit);
67.7. a registrant (signature and transcript). When products subject to excise duty are recorded in a computer program, the registrant's name;
mm. other required properties.
68. records of fuel allowed to sort both kilograms and liters. If the goods are listed in a computer program, a trader at least once a month and it prints out the current information recorded in a computer program. Prints stored in inventory.
69. If the goods received and issued lists the software program: 69.1. 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;
EB 69.2. provides information about each save an entry or correction (type, date and time, track or fix the operator);
69.3. provides tests point to print these terms the information referred to in paragraph 67.
70. the merchants who buy wholesale bulk fuel use for their own purposes, bulk fuel allowed to store only the legislative requirements of the fixed tanks or vessels.
71. Traders who conduct business with alcoholic beverages or drinks fuel or fuel allowed to store only the requirements of the laws and the corresponding stationary fuel and alcoholic beverages in storage tanks or vessels. One tank or pressure vessel may be stored in only one economic operator-owned fuel or spirits.
72. The excise goods which the trader receives the relevant accompanying documents of the State revenue service marks (on the document) should be kept separate from the rest of the excise duty to ensure the identification.
73. The economic operators which is nationally responsible custodians of material reserve, allowed the State material reserves of fuel, and the merchant-owned fuel store in one tank or pressure vessel.
74. The excise goods are accepted, stored and marketed only in the special permission (license) at the points indicated. Bulk fuel allowed to accept, load (transfer), realize (land) only from the special permission (license) the receptacles or pressure vessels, other than the operator that distributes heating oil users.
75. Merchants who have received one of these rules referred to in point 8 special permits (licences) to fuel business, once a month before this provision in paragraph 169 of the statement is the size of the fuel balance.
76. This provision 169. the report referred to in paragraph 1 shall indicate the actual fuel inventory by the State on the last day of the reporting period.
V. activities of the Excise warehouse 77. is entitled to hold the Merchant Warehouse when the additional excise goods receipt and storage are also made with other operations to excise duty in accordance with the law, applying the deferred payment of excise duty.
78. A warehouse may not be at the customs warehouse.
79. The storekeeper shall ensure the maintenance of warehouse and security guards.
80. 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.
81. 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.
82. the economic operators who receive special permission (license) holder for the operation of the warehouse, you can without separate wholesale special permission (license) to receive excise duty to realize the special permission in the wholesale market (license) to the specified site.
83. the economic operators who receive special permission (license) holder of the warehouse for action, can 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.
84. 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 piston engine, when the movement of excisable goods regulatory laws otherwise.
85. With alcoholic beverages, tobacco products, fuel, coffee and soft drinks production, handling, processing and packaging, fuel mixing and denaturation of alcohol may engage only the holder of the Excise warehouse where the special permission (license) it is expressly specified.
86. The merchant fuel production, mixing, processing, processing or packaging may only be carried out in accordance with the Licensing Commission declared the process.
87. The merchant is two working days before each fuel production, handling, processing, blending or bottling process started (except for the gas, which is not intended for spark-ignition internal combustion engine) shall inform the State revenue service for start-up time, and anticipated volume.
88. the production, mixing, or processing the fuel stored and accounted for separately from the rest of the fuel (indicating that it has produced, mixed, processed or recycled fuel).
89. Producing, mixing, processing, recycling or excise goods package (except soft drinks, coffee, tobacco and gas, which are not intended for spark-ignition internal combustion engine), he duly enumerates those goods, ensuring that the process of traceability. The records reflect the following information: 89.1. the date and time when this process is initiated;
89.2. details of inputs: 89.2.1. received the invoice, packing slip or accompanying fuel number and date;
89.2.2. name and product code of the combined nomenclature (petrol indicate research octane, diesel, fuel oils and its substitute product or components (fuel oil)-sulphur content mg/kg, alcoholic drinks — the absolute quantity of alcohol percentage);
89.2.3. quantity (the amount of fuel given in kilograms and liters, fuel also point density and the number of the tank or pressure vessel);
details of the final 89.3.: 89.3.1. name and product code of the combined nomenclature (research octane of petrol, diesel and fuel oil, sulphur content mg/kg, alcoholic drinks — the absolute quantity of alcohol percentage);
89.3.2. quantity (the amount of fuel given in kilograms and liters, fuel also point density or pressure vessels and tanks, bulk fuel and bulk fuel internal combustion engine indicates the number of packages and packaging one volume);
89.4. loss (litres), if any, and their causes;
89.5. the date and time when this process is completed;
55.7. the operator's representative (signature and transcript);
55.7. other required information.
90. If the fuel is made of these provisions 89. the operations referred to in paragraph 1 are drawn up. Number of legislation and draw up before the process of production, mixing, processing, processing or packing — launch. 89.5. These provisions, and 55.7 55.7. information referred to in points after the process is completed.
91. The fuel records warehouse sort for each tank or pressure vessel separately, specifying the type of fuel and the combined nomenclature code.
Vi. Approved and non-approved merchant transaction 92. Merchant who received special permission (license) to the approved merchant transaction, can deal with wholesale trade of excisable goods specified actions without the individual instead of the intended for wholesale special permissions (licenses). 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.
93. 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.

94. an approved trader excise duty can only be after this rule 8.4 or 8.5. referred to special permissions (licenses).
VII. the representative of the taxpayer and transaction 95. pārsūtītājtirgotāj merchant who received special permission (license) of the taxable transaction, sort of a representative accompanying document tracking log that indicates the following: 95.1. record date and sequence number in chronological order;
95.2. date of registration of the accompanying document;
95.3. accompanying document date;
95.4. the accompanying document number;
95.5. the document accompanying the counterparty;
95.6. excise goods;
95.7. registrant of the accompanying document (signature and transcript);
95.8. other required properties.
96. 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.
97. Pārsūtītājtirgotāj can be sent to another Member State, the excise goods, for which the Republic of Latvia is the duty has been paid.
VIII. Retail Merchants who 98. is a special permit (license) for alcoholic beverages, fuel or tobacco products for retail sale, you can buy the marketing of alcoholic beverages, fuel or tobacco products only from the storekeeper, approved the tradesmen, pārsūtītājtirgotāj in another Member State or from a merchant that has a special permit (license) the excise goods.
99. the merchant who received special permission (license) fuel, alcoholic beverages or tobacco products for retail, you can realize the same imported fuel, alcoholic beverages or tobacco products.
100. Petrol, diesel and gas retailing, carried out 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.
101. Petrol stations is prohibited to realize oils.
102. Realizing the retail diesel fuel intended for agricultural implements, banned the transfer of other motor vehicles (except agricultural implements) the fuel tanks.
103. 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.
104. If bulk fuel and bulk fuel internal combustion engine distributes retail, sales operations allowed to register electronic cash system.
105. If retail fuel are received with the accompanying document from another Member State so to State revenue service marks (on the document) are stored in a special permit (license) for the specified container, which is not connected with the electronic cash system. After receiving the relevant marks presented in the note and fuel fuel move to a special permit (license) for the retail sale of fuel tank or pressure vessel specified, which is connected with the electronic cash system.
106. An economic operator, which has a special permit (license) for the retail sale of tobacco products you can buy, make sales, store and realize cigarettes only in the package.
107. Cigarettes banned from exercising complete with other goods if the price exceeds the set maximum retail price of cigarettes.
108. Realizing the cigarettes, forbidden to charge additional fees for services related to cigarette marketing.
109. IX. Wholesale merchant who received special permission (license) fuel wholesale, you can buy fuel from storage holder, the approved merchant or other Member pārsūtītājtirgotāj.
110. the merchant who received special permission (license) the alcoholic beverage or tobacco products wholesale, you can buy alcoholic beverages 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.
111. 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.
112. The operator who received special permission (license), tobacco products or alcoholic beverages fuel wholesale, forbidden to enforce liquor, tobacco products or fuel for natural persons who are not traders, if the movement of excisable goods regulatory laws otherwise.
113. the merchant who received special permission (license) alcoholic beverages, fuel or tobacco products wholesale, can handle liquor, tobacco products or fuel trader that received special permission (license) the retail sale of excisable products, and fuel them for the user.
X Note 114. Economic operators who perform commercial activities of alcoholic beverages, fuel or tobacco products movement, settled with cashless settlements via current accounts deal with excise duty, which he declared by the Licensing Commission. 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. Gift, swap or offsetting transactions with excise goods are not allowed.
115. 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.
116. Merchants 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: the name of the economic operator; 116.1.
116.2. taxpayer registration code;
116.3. Merchant's legal address, postal code and telephone number;
116.4. tax: 116.4.1. spirit drinks;
116.4.2. tobacco products;
116.4.3. fuel;
116.5. excise goods assortment;
116.6. sales site address;
116.7. Merchant Office address, and telephone number;
116.8. the date of submission of the application;
116.9. responsible person (signature and transcript, seal).
117. for repeated application of authorization, in addition to the information on the cash settlement of the previous permit period.
118. Change the permissions of the specified properties, within 10 working days after the onset of conditions shall be submitted to the re-registration application, showing the following information: 118.1. authorization number;
118.2. Merchant's name and phone number;
118.3. taxpayer registration code;
118.4. changes in the properties specified in the permit;
118.5. responsible person (signature and transcript);
118.6. the date of submission of the application.
119.118. These provisions an application referred to in paragraph added to the original.
120. A change in the information referred to in the application, the merchant within 10 working days after the onset of conditions that inform the Licensing Commission.
XI. The order in which the measured fuel inventory and measurements of the fuel balance of fixed fuel loss and the amount of surplus value 121. Monthly merchant who received this rule 8.1, 8.2, 8.4 or 8.5. referred to special permission (license) commercial fuel, before this provision, paragraph 169 reporting the size of the fuel balance.
122. fuel inventory balance measurement results the operator indicates the actual inventory of fuel quantity measurement table (annex 14). One copy of the table passes the accounting, but other stores the fuel storage site.
123. the fuel loss and excess amounts, are taken into account the following factors: 123.1. fuel natural wastage (reduction in the mass of the fuel, fuel quality, remaining consistent with the laws that govern the fuel quality requirements), the losses arising from the 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);

123.2. measurement error: measure the value deviation from fair values arising from inaccuracies of the measurement (means of measuring error) and for the measurement operation, measurement conditions and the measured value fluctuations;
123.3. fuel volume changes temperature affect — volume changes, change in temperature measurement in different times and places.
124. the fuel under its physico-chemical properties, is divided into the following groups: 124.1. petrol;
124.2. diesel fuel;
124.3. fuel oil;
124.4. gas.
125. The permissible loss or surplus fuel petrol stations not calculated, if the control measurement of the loss or the amount of the surplus not exceeding 300 liters (gas-500 litres) of fuel balance after accounting data measurement.
126. The permissible loss or surplus volume adjustments made in the service station once a month before reporting on the movement of fuel, subject to the following conditions: 126.1. fuel natural 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;
126.2. If loss exceeds 300 litres (500 litre-gas), carried out those rules set allowable shortage rate calculation. According to this calculation may make appropriate adjustments: 126.2.1. write off the actual deficit (the difference between the actual measured quantity of fuel and electronic cash system listed) if it is less than the calculated;
126.2.2. write off the estimated quantity, if it is less than the actual amount of the shortfall;
126.3. when a surplus exceeding 300 liters (500 litre-gas), carried out those rules set allowable surplus margin calculation. According to this calculation may make appropriate adjustments: 126.3.1. to increase the actual surplus if this is less than the calculated;
126.3.2. increase the estimated quantity, if it is less than the actual amount of the surplus.
127. the balance of the fuel supplies the actual quantity being measured with the merchant-hand measuring tools. Prior to the start of measuring inventory: 127.1. stops fuel issues and receipts;
127.2. the operator shall determine the accounting balance of the registered fuel (Ag) at the time of initiation of measurement in litres or kilograms;
127.3. Merchant shall determine the reference period received the amount of fuel (S) in litres or kilograms;
127.4. Merchant sets issued during the reporting period (I) the quantity of fuel in litres or kilograms.
128. the volume of the fuel tank, or the pressure vessel shall be determined as follows: 128.1. 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. total fuel and water level in the tank 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. The quantity of gas in pressure vessels is determined by the manufacturer of the device that indicates the level of the liquid in the vessel as a percentage;
128.2. with 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;
128.3. station of fuel and water in the total volume of the tank water volume are not deducted.
129. The fuel density is determined, if fuel is listed in kilograms. If it is reported in litres, fuel temperature only. Fuel density and temperature shall be determined as follows: 129.1. cylinder on a flat surface;
129.2. fuel along a wall in the cylinder, the Valley to avoid the air sacs;
129.3. clean and dry the determinations, holding onto the upper end, immerse the cylinder with fuel;
129.4. when fluctuations are determinations subsided, taking 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);
129.5. fuel density and temperature also may be used for digital measuring tool;
129.6. density and temperature measurements determine the tanks at three different levels;
129.7. average density and temperature;
129.8. If the temperature is automatically detected in the tank, established only one measurement.
130. The fuel mass shall be determined as follows: 130.1. fuel quantity in kilograms is calculated from the density and volume of the obtained values by using the following formula: m = r x V x 1000, where m-mass (in kilograms);
r-density (g/cm3) (display measuring temperature determinations);
V-volume (liters) (relevant tank calibration tables found in the volume measured fuel level);
130.2. the resulting size is measured in the tank the fuel balance (Am) in kilograms.
131. where the calculation of actual loss of fuel is a negative number, the calculation of the permissible loss, if a positive number, the allowable excess. Fuel the actual loss or surplus is calculated using the following formula: D = Am-Ag, which Am — actually measured quantities;
AG-accounting the quantity specified in the accounts.
132. The fuel in natural zudumo do not include fuel loss associated with documents, regulations and technical requirements.
133. 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.
134. fuel natural loss rules do not apply to the bulk fuel.
135. the natural loss of fuel allowable margin shall be determined depending on the type of the container, as well as depending on the time of year: 135.1. autumn and winter period (from 1 October to 31 March);
135.2. spring and summer periods (from 1 April to 30 September).
136. natural loss of fuel is always with a negative sign.
137. natural loss of fuel standards include natural wastage that occurs when you receive a 137.1. fuel: (IR);
137.2. fuel storage (ig);
137.3. the fuel issue (ii).
138. 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 the natural loss in the table as a percentage of the margin: autumn and winter period (October 1-March 31) spring and summer period (April 1-September 30) No.
The fuel PO box
Group of terrestrial zemzem zemzem surface of tank tank tank tank 138.1.
petrol 0.06 0.1 0.08 0.126 138.2.
diesel 0.002 0.006 0.004 0.006 138.3.
gas Or 0.4 = S x is that Neither — natural wastage (liters);
S — the reporting period received quantity (litres);
ISA — natural loss of yield coefficient of DUST.
139. 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), are determined by adding the period received at the time of the measurements stored in the reference period in the amount of fuel and issued multiplied by the fuel listed in table natural loss margin percentage: autumn and winter period (October 1-March 31) spring and summer period (April 1-September 30) No.
The fuel PO box
Group of terrestrial zemzem zemzem surface of tank tank tank tank 139.1.
gasoline: 139.1.1.
receiving: 0.044 — 0.081 139.1.2.
storage:-139.1.3 0.180 0.064.
issue of 0.018 0.018 0.038 0.038 139.2.
diesel: 139.2.1.
receive 139.2.2 0.004 0.006 0.004 0.006.
keeping 0.004 0.006 0.004 0.006 139.2.3.
issue of 0.002 0.002 0.004 0.004 139.3.
fuel oil: 139.3.1.
receive 139.3.2 0.024 0.014 0.024 0.024.
keeping 0.024 0.014 0.024 0.024 139.3.3.
— — — — issue of 139.4.
gas: 139.4.1.
get a 139.4.2.
keeping 1.1 139.4.3.
the Dz = S x is + Am + I x ii ig x, which Neither — natural wastage (in litre or kg);
S — reference period quantity received (in litre or kg);
ISA — natural loss margin receipt;
Am: the measured balance tank measuring point (in litre or kg);
IG — natural loss rate during storage;
I — reference period quantity issued (in litre or kg);
II — the natural loss of issuing rules.
140. The measurement error when receiving fuel, calculated using the following formula: Ks = 0.3% x Ks — measurement error when receiving fuel (litres or kilograms);
S — in the reporting period, the amount of fuel (litres or kilograms).
141. 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 fuel (litres or kilograms).

142. 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 (3 mm will place the pressure vessel by applying a 3%): 142.1. If shortfall: Km1 = (Am + 3 mm)-Am, which — measurement error Km1 (liters);
Am + 3 mm tank table calibration volume level set Mm + 3 mm;
Am: the measured quantities (litres);
142.2. If surplus: Km1 = Am-(Am-3 mm) Km1-measurement error (liters);
Am-3 mm tank calibration table set volume level Mm-3 mm;
Am: the measured quantities (litres).
143. 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 131. The resulting value is the error of the measurement in kilograms.
144. the means of measurement error (Km2) calculated in accordance with the provisions of paragraph 142, 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.
145. Tank table calibration error is calculated using the following formula: x = Am 0.3% Km3 that tank table calibration: Km3 (liters);
Am: the measured fuel balance measurement point (in litres).
146. If fuel is accounted for in kg, tank calibration error calculation table, subject to this provision, the conditions in paragraph 143.
147. to make changes to a volume adjustment, the following temperatures: 147.1. Tp-average temperature of fuel loading of departure (loading). 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;
147.2. 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;
147.3. Tk-fuel temperature requested unloading tank measurement moment.
148. 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).
149. Volume adjustment the received fuel is calculated using the following formula: x = S x t Kt1 Td1 that volume correction received Kt1-fuel (litres);
S — received in the reporting period the quantity (litres);
TD1 — the temperature difference of the consignee unloading tank and loading of departure (loading) (° C), calculated in accordance with the provisions of paragraph 150;
t-volume changes, change in temperature of one degree 0.12% (petrol, diesel 0.08%).
150. 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.
151. 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 152;
t-volume changes, change in temperature of one degree 0.12% (petrol, diesel 0.08%).
152. 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 — obtaining the average temperature of the tank during the reporting period.
153. the permissible loss of fuel is calculated using the following formula and correction factors using their actual mark: Di = Dz-Ks-Ki-Km1 Km2 Km3, Kt1, Kt2, which Either + +: a 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 the error km2;
KM3: a tank table calibration error (liters);
Kt1-volume adjustment to get fuel (litres);
KT2 — adjustment of the measurement volume (litres).
154. fuel the surplus is calculated using the following formula and correction factors using their actual mark: Dp = Or + Ks + Ki + Km1 Km2 Km3 + + + + Kt1 Kt2, which Neither — 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 the error km2;
KM3: a tank table calibration error (liters);
Kt1-volume adjustment to get fuel (litres);
KT2 — adjustment of the measurement volume (litres).
XII. A tax loss provisions for the application of these rules 155. the loss provisions, the Merchant shall be drawn up in accordance with the procedure laid down in the Act, which indicates a reasonable loss causes.
156. The storekeeper, approved and non-approved trader dealer does not pay tax on the actual coffee losses if they do not exceed the following amount of coffee (as a percentage) of the accounting records of the coffee listed (the raw material for the production of green coffee beans) the quantity (in kilograms), used in the Excise warehouse of coffee production or processing of a given tax period: 156.1. green coffee bean storage — 1.2%;
156.2. the coffee roasting process (including mixing, milling, degazācij): 17.5%;
156.3. instant coffee process: 45.0%;
156.4. pelletizing process of soluble coffee, 1.8%;
156.5. coffee (both roasted and soluble) packaging: 0.8%.
157. The storekeeper shall pay no tax on the actual coffee losses if they exceed this provision, and 156.2 156.5 156.1. in point allowable loss amount of coffee.
158. If the warehouse keeper producing instant coffee or granulated instant coffee, this provision mentioned in paragraph 157. acceptable losses include coffee, this provision and paragraph 156.3.156.4. certain coffee, losses.
159. If the physical inventory found actual coffee losses are lower than the 157. these provisions and paragraph 158 coffee amount of loss the holder of the tax warehouse does not only pay for actual found coffee losses.
160. The storekeeper shall pay no tax on the actual beer warehouse in particular losses during the tax period, if they do not exceed 2.5% of the warehouse, produced, processed, handled or put up the beer quantity (litres) prior to bottling of beer (restriction) or transfer for disposal before the beer (if transferred for disposal of bulk beer).
161. If counting actual beer found in the loss was less than the 160. these provisions referred to in paragraph 1, the loss of beer, the holder of the tax warehouse does not only pay for the actual beer loss found.
162. If fuel supplies inventory for a given tax period, found 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: 162.1. unleaded petrol – 0.4%;
162.2. leaded petrol: 0.4%;
162.3. its kerosene substitute products and components — 0.3%;
162.4. diesel — 0.2%;
162.5. fuel oil — 0.2%;
162.6. gas, except natural gas,-1.1%.
163. 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.
164. The permissible fuel loss internal traffic or traffic between Member States must not exceed 0.5 percent (for road transport: 0.4 percent) of the Bill of lading or accompanying document specified fuel quantity.
165. the transport of fuel by pipeline, the allowable loss shall not exceed 0.1 percent of the fuel Bill of lading or in an accompanying document, except for the specified number of pipelines, which provides warehouse operation.
166. The storekeeper shall pay excise duty on alcoholic beverages for the actual loss of production, processing, storage or transfer process in the warehouse during the tax period, provided they do not exceed the following amounts (in percentage of the quantity of spirit drinks) from the accounting records listed: 166.1. economic operators producing or processing the alcohol:

166.1.1. production and treatment processes (from the production or processing of the technical regulations defined theoretic quantity in the result): 0.2%;
166.1.2. during transport and storage process (the process of transport — from the specified number of accompanying documents, storage process — from the accounting records of the quantity): 0.2%;
166.2. economic operators producing or processing spirits, except alcohol: alcohol and other 166.2.1. bulk storage of alcoholic beverages, also the raw material for the production of alcoholic beverages in the storage process (from the shipping documents accompanying the specified number),-0.2%;
166.2.2. other alcoholic beverages and recycling process (from the production of alcoholic drinks or used in the treatment process products containing alcohol together): 166.2.2.1. for wine and other fermented beverages – 1.8%;
166.2.2.2.-1.8% intermediate products;
166.2.2.3. other alcoholic beverages: 166.2.2.3.1. the raw material for the production of alcoholic beverages — 5.7%;
166.2.2.3.2., sweet liqueurs — 1.6%;
166.2.2.3.3. brandy and cognac, the bitter — 1.0%;
166.2.2.3.4. whiskey — 1.8%;
166.2.2.3.5. Riga black Balsam-2.7%;
166.2.2.3.6. vodka and others not mentioned above for alcoholic beverages – 0.8%.
167. the loss of spirit drinks is defined: 167.1. spirit — as a percentage of the quantities of spirit drinks, expressed in litres of absolute alcohol;
167.2. for wine and other fermented drinks, as well as intermediate — as a percentage of the quantities of spirit drinks in litres;
167.3. other alcoholic beverages — as a percentage of the quantities of spirit drinks, expressed in absolute alcohol liters.
168. On tobacco products and soft drinks production, processing, storage or handling process loss rules do not apply.
XIII. the movement of excisable goods report 169. Merchant who received one of these rules referred to in point 8 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 each month until the 15th date of the State revenue service submitted a report on alcoholic beverages (except beer), tobacco products and fuel movement (15 in the previous month. , 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34 and 35).
170. The economic operator who pursues commercial beer movement, the report shall be submitted quarterly to the quarter following 15th date of the month (36, 37, 38, 39 and 40.).
171. reports to be submitted in writing and electronically.
172. The State revenue service confirms the report fill methodological instructions.
173. If of the reports is not possible to obtain full information on movements of excisable products, the State revenue service may require additional information.
XIV. 174. Monitoring and control This enforcement supervision and control by the State revenue service and other State institutions according to competence.
175. the State institutions according to the competence in accordance with the laws and regulations controlling the movement of excisable goods, once a month in the State revenue service provides information on the alleged infringements and sanctions applied. Other information required by these regulations and other legislation for the provision of supervision and control, to be provided by the State revenue service a written request.
176. 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 law.
177. The laws of non-complying 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.
178. the national institutions by this provision, and the other with the movement of excisable goods-related legislative supervision and control: 178.1. removed the excise goods (delivered) only to the storage (processing) sites that have certain licensing Commission in issuing special permits (licenses);
transfer of seized from 178.2. or remove the free circulation of goods liable to excise storage sites, which are defined in the State revenue service issued a special permit (licence). The Storer shall not be entitled to deal with the storage of excise goods, as well as its use and move.
179. 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 acquisition of supporting documents, where the quantity exceeds 40 litres of fuel.
180. The natural persons are allowed to store fuel for use in on your requirements. Natural persons are prohibited to store fuel without the acquisition of supporting documents, where the quantity exceeds 80 litres of fuel.
XV. Closing questions 181. Be declared unenforceable in the Cabinet of Ministers of 17 June 2003, Regulation No 330 ' of tobacco products regulations "(Latvian journal, 2003, 97. nr.).
182. the regulation referred to in these provisions shall also apply to undertakings (companies) established the movement of excisable goods.
183. This provision 1., 2., 3., 4., 5., 6., 7., 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 78, 77, 79, 80, 81, 82, 83, 84, 85.. 86, 87, 88, 89, 90, 91, 92., 93, 94, 95, 96, 97, 98.., 99, 100, 101, 102., 103, 104, 105, 106, 107., 108, 109, 110, 111.112.113, 115, 114, 116, 117, 118, 119, 120.., 121, 122, 123.., 124, 125, 126, 127, 128, 129, 130., 131, 132, 133, 134.., 135, 136, 137.., 138, 139, 140.., 141, 142, 143, 144, 145, 146.. 147, 148, 149, 150, 151, 152, 153, 154, 155,..., 156, 157, 158, 159.., 160, 161, 162, 163.., 164, 165, 166, 167.., 168, 169, 170, 171., 172, 173, 174, 175.., 176, 177, 178, 179.180.181, 183, 184, 185, 186, 187, 188 and 189, and 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29. , 30, 31, 32, 33, 34, 35, 36, 37, 38, 39 and 40. annexes shall enter into force on 1 May 2004.
184. on 1 May 2004 shall lapse of alcoholic beverages Excise warehouse licence holding, beer Excise warehouse licence, possession of tobacco excise warehouse licence, permit holding hold an Excise warehouse for oil products, non-alcoholic beverages excise registration certificate manufacturing plant and a coffee tax registration certificate manufacturing plant. Special permit (license) for the wholesale of tobacco products and petroleum products (fuel) to re-register to the wholesale is 1 august 2004. Special permissions (licenses) that are not re-registered to the period referred to in this paragraph shall lapse.
185. By 1 May 2004 force loses the special permissions (licenses) of tobacco production and sales, the import of tobacco products for release for free circulation, oil (fuel), oil (fuel) imports for release for free circulation, oil (fuel) of other goods (excluding fuel) production without the right fuels imported to realize other people, oil (fuel) the consumer's permission, the bulk of the oil (fuel) imports for release for free circulation and marketing of , cognition and cognitive beer beer imports for release for free circulation.
186. special permission (license) oil products (gasoline) retail sale of tobacco products and cognition for retail sale shall be in force until the date of expiry stated therein. Inquiries for the wholesale beer is valid until august 31, 2004. These provisions set out in the special permission (license) the renewal, suspension, cancellation and use requirements that apply to special permits (licences) the retail sale of manufactured tobacco and special permits (licenses) wholesale of alcoholic beverages, also applicable to the 2004 30 April issued certificates for the retail sale of tobacco products and beer wholesale inquiries.

187. If under the laws lapsing through May 1, 2004, filed the application or the application and the documents to get a special permit (license) for the production of tobacco products and marketing, import of tobacco products for release for free circulation, of tobacco products, wholesale petroleum products (fuel), oil (fuel) imports for release for free circulation, oil (fuel) of other goods (excluding fuel) production without the right fuels imported to realize other people , oil (fuel) wholesale, raw and the production and marketing of alcohol, alcoholic beverages and spirits distribution, and importation of alcohol for release for free circulation, a certificate for the production and marketing of beer, beer imports statement for release for free circulation or inquiries, and beer wholesale until 2004 30 April Licensing Commission or State Revenue Service Registration Commission business with beer is not decided on the issue of the administrative act , the application or the application and the attached documents are returned to the applicant.
188. Spirit drinks "Riga black Balsam", which until 2004 30 April left the alcoholic beverage Excise warehouse, without alcoholic beverages excise duty stamps authorised to be marketed until 31 December 2004.
189. A mandatory product packing slip-invoice forms are used to their alcohol use.
Informative reference to European Union directive rules included provisions deriving from 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.
Prime Minister i. Emsis Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 16 April 2004.