Cabinet of Ministers Regulations No. 347 in Riga on July 1, 2003 (pr. Nr. 38, 2. §) rules for the customs broker issued pursuant to the Customs Act 149. the first paragraph of article i. General questions 1. determine the customs broker (brokers) activities, the procedures to be issued a permit for the operation of the customs broker and the period of validity of the authorization.
2. Confidential information that brokers receive when providing brokerage services, brokers and their staff not to disclose, use for personal purposes, as well as transfer to third parties or public authorities, except in cases provided for by the legislation.
3. Broker — physical person, the Customs authorities at the border and inland (to the customs territory of the Republic of Latvia) their activities provide the same, brokers — a legal person with its employees. The State revenue service lease brokers place or space to work in or at the border inspection post.
 
II. Authorization for the operation of the customs broker for 4 broker status and initiate action, you must get the permission of the State revenue service customs broker activity (hereinafter licence).
5. Physical person can get a permit if it is not criminally prosecute 5.1: about committing the crime in the economy and the time of year is not penalized for administrative violations in the field of customs related to the reduction of customs duties;
5.2. has received customs clearance specialist of formal education;
5.3. to this provision referred to in paragraph 7, the application has made the regulations set minimum payments and has no debt, a State or local government budget, as well as the previous year, has followed the arrangements for payment of the tax.
6. A legal person may obtain a permit if it: 6.1 in accordance with the Statute is entitled to provide customs brokerage services;
6.2. has concluded a contract with at least one individual who received a customs clearance specialist of formal education;
6.3. This provision referred to in paragraph 7, the application has made the regulations set minimum payments and has no debt, a State or local government budget, as well as the previous year, has followed the arrangements for payment of the tax.
7. in order to receive the permit, the person in the State revenue service shall submit a written application. The application shall indicate the particulars of the person who has received a customs clearance specialist of formal education (first name, surname and personal code), customs clearance specialist education identity document number, date and place of issue, as well as certifying that the individual is not criminally punished for committing a crime in the economy and the time of year is not penalized for administrative violations in the field of customs related to the reduction of customs duties. Application shall be accompanied by the following documents: 7.1. entity – company (the company) and of the Statute of the registration certificate, notarized copy and persons who acquired a customs clearance specialist education certificate, copy of identity document;
7.2. the natural person: copy of identity document;
7.3. a document showing the opportunity to receive a comprehensive guarantee, no less than 200000 dollars, or possible customs debt customs debt incurred related to temporary storage of goods and customs regimes.
8. Training courses for customs clearance specialist education for obtaining the identity document organized the international economic relations and the base of the Institute. All course-related costs shall be borne by the person concerned.
9. Customs clearance specialist education certificate issued after examination. International economic relations and customs Institute determines the curriculum content and assessment criteria.
10. Customs clearance specialist education certificate is valid for three years. To get the new customs clearance specialist education certificate, the person to document the expiry of repeatedly pass a customs clearance specialist exam.
11. the application of the State revenue service examine within 15 days after receiving it.
12. If the State revenue service took the decision on the refusal to issue a permit within five working days after the decision in writing notify the applicant, giving the reasons for refusal.
13. If the State revenue service has adopted a decision on the permit shall be issued within five working days after the licence holder in the State revenue service lodged a guarantee of the customs debt or the customs debt was incurred and paid the State fee, set by the Cabinet of Ministers. Permit is issued without a time limit. The authorisation shall take effect on the date of issue or the date indicated in the order.
14. the authorisation shall specify: 14.1. date of issue;
14.2. the company (company) name (legal person) or the name, surname and personal code (natural person);
14.3. taxpayer registration certificate number and its date of issue;
14.4. the name of the Customs Office, which controls the brokerage operation.
15. the application and attached documents as well as copies of licences issued, kept in the State revenue service.
 
III. rights and duties of the brokerage 16. Broker shall have the right to: 16.1. to determine the amount of goods that will be suitable for certain customs regime or pirmsmuitošan activities, and, on this basis, to calculate the amount of the guarantee required;
16.2. take all the (technical, legal and financial) activities related to the movement of goods across the customs border;
16.3. to determine the procedures to be taken in by the possessor of the goods or his authorized person;
16.4. in the name of the holder of the goods or his authorized person's mandate and his features to design your product;
16.5. to choose the storage and preservation of goods, if otherwise specified in the contract;
16.6. to place the goods under the temporary storage, customs authorities in specified places;
10.4. the legislation in order to deal with the goods, without waiting for instructions from the holder of the goods or his authorised persons, in the following cases: 16.7.1. If it is necessary due to the condition of the goods;
16.7.2. If the storage costs are disproportionately high in comparison to the value of the goods;
16.7.3. If the contract is not received within the time limit set out in the instructions from the holder of the goods or his authorized person.
17. the right to dispose of the goods brokers implement, subject to the following conditions: 17.1. about his action shall immediately notify the holder of the goods or his authorized person;
17.2. the holder of the goods shall be submitted or his authorised person the relevant documents (Customs and other inspection services inspections, expert opinion, komercakt), which confirms the right to dispose of the goods, without awaiting instructions from the holder of the goods or his authorized person;
17.3. the holder of the goods or his authorized person shall submit the documents proving payments incurred in handling the goods.
18. the Broker shall have the following responsibilities: 18.1. in accordance with the signed agreement to represent the holder of goods or his authorized person's interests in all with the movement of goods across the customs border related authorities;
18.2. to provide the holder of the goods or his authorized person information necessary to ensure the performance of the contract;
18.3. moving goods across the customs border, to ensure that all activities envisaged in the arrangements;
18.4. each month until the tenth date to submit to control by the Customs authorities of the State revenue service sample report on specific activities during the reporting period (control of the customs authority has the right to extend the deadline for the submission of the report, but may not exceed one month);
18.5. to list, register and store the goods being cleared through customs. After the control of the customs authority to provide information on the handling of the goods being cleared through customs.
19. Broker — natural person, as well as the person who has received a customs clearance specialist of formal education and concluded a contract with the broker, the legal person, has the right to: 19.1. do all (technical, legal and financial) activities related to the movement of goods across the customs border;
19.2. the design of the product;
19.3. to place the goods under the temporary storage;
19.4. example of electronic declaration;
19.5. to perform other activities according to the broker's agreement with the possessor of the goods or his authorised person.
20. If the customs clearance specialist of formal education acquired the person enters into a contract with a broker — legal persons — and is the broker's employees, that person's rights, duties and responsibilities of the labour contract.
21. the Broker is responsible for actions carried out in the process of customs clearance broker or his employee.
Prime Minister e. Repše Finance Minister v. dombrovsky Editorial Note: regulations shall enter into force by July 5, 2003.