Cabinet of Ministers Regulations No. 101 in Riga in 2003 (4 March. No 13, § 6) calculating the customs value of goods of the order Issued in accordance with the customs law article 161. General questions 1. determines the order in which the calculation of customs value of goods being imported into the customs territory of the Republic of Latvia or exported from the customs territory of the Republic of Latvia.
2. the customs authority is entitled to inspect, or the declarant has chosen the appropriate customs valuation (hereinafter referred to as the assessment).
3. to determine the customs value, the declarant shall submit to the Customs authorities of the customs declaration, the customs value Declaration and documents on the basis of which filled in the Declaration.
4. Declarant customs value specified and the information relating to its discovery, must be true and documented.
5. the customs authority for the determination of the customs value may use information held in any other country, according to national accounting principles (relevant foreign country recognised rules (General or detailed practical techniques or methods) to be observed, reflecting the balance of resources and commitments as assets and liabilities. Those rules shall determine which changes in assets and liabilities should reflect how assets and liabilities must be valued, what financial statements should be prepared, what information and how they shall be indicated).
6. If the customs procedure at the time of the customs value determined in accordance with the declarant's selected the appropriate valuation method, after the goods have been released, the declarant may not choose another method, except in the cases provided in these rules.
7. If, after the determination of the customs value that its detection submissions have been false or erroneous or inappropriate use of the evaluation method, the original customs value is not recognized and used to determine the customs value.
8. If the declarant requires additional time for determination of the customs value, he may ask the Customs authorities to release a product for free circulation against the appropriate guarantee.
9. the customs authority is entitled to request any information and documents necessary for the determination of the customs value, as well as invite people or to contract with experts for determination of customs value.
10. the costs incurred by the declarant and are related to the determination of the customs value, the updating or the submission of the information required by the Customs authorities, shall be borne by the declarant.
11. where the Customs authorities suspect that the declared customs value, it may require the additional information. If after additional messages of doubt remains, the Customs authorities shall inform the declarant and shall give him an opportunity to provide comments before the final decision of the question.
12. Time limits within which the customs value must be determined, if it is not possible to determine at the time of release, the Customs office determined. The Customs Office for the customs value is determined by the shortest possible period, but not later than 10 months from the date of release of the goods.
13. If the Customs Act 168 first paragraph of article 1, point "b" package is referred to repeatedly used on the importation of goods, price information at the request of the declarant, be determined, apportioned according to the accounting principles.
14. the customs value of the goods to be exported meets the transaction value of the goods, the price actually paid are paid or to be paid for the goods concerned.
15. Art and antiques, which the country needs to export cultural monuments protection inspection permit, the customs value declarant tested the national cultural monument protection Inspectorate of art experts and indicates the value of the export licence.
 
II. Declaration of customs value 16. If necessary, the declarant, the customs declaration shall be accompanied by a declaration of customs value, which is necessary for the assessment of the goods. Customs value Declaration (annex), if necessary, be supplemented by one or more forms of this Declaration.
17. the customs value declaration can only be completed in the Republic of Latvia.
18. the customs authority may not require a customs value declaration to fill in accordance with paragraph 16 of these rules, where the customs value cannot be determined under the Customs Act 165. the procedure laid down in article. In such cases, the provisions referred to in paragraph 17, the person shall submit to the other relevant information that may be required for the determination of the customs value in accordance with other customs law article. The information requested shall be submitted to the Customs authorities in the prescribed form.
19. the customs value declaration shall be submitted to the Customs Office, the person responsible for: 19.1. the information supplied in the Declaration is correct and complete;
19.2. the authenticity of documents submitted;
19.3. additional information or documents that are necessary for the determination of the customs value.
20. the customs authority shall request the submission of a customs value declaration if: 20.1. customs value of the imported goods in a consignment does not exceed 2800 dollars and where the import goods are not shared or multiple items from one consignor to the same consignee;
20.2. the goods are imported without a commercial purpose;
20.3. the submission number of the Declaration does not affect the collection of customs duties;
20.4. the goods are suitable for the fixed rate of customs duty, i.e., the rate of customs duty is fixed in local currency of one unit of measure.
21. the customs authority may require a declaration of customs value, if it is established that the provisions of paragraph 20 of these conditions do not apply, or may not be appropriate in the future.
22. If the seller delivers the goods on a regular basis to the same purchaser without changing the terms of trade, the Customs Office, designing a routine customs declaration may not ask for individual messages that need filling out a customs value Declaration. The Customs office the following requires at least once in three years and a change in the terms of trade.
23. If the use of the computerised system, or the goods are declared at the General periodic or recapitulative declaration, the Customs authorities may allow the determination of the customs value of the report to present a different way.
24. The declarant shall furnish the Customs authorities with a copy of the invoice on the basis of which declares the value of the goods imported. The Customs office copy of the invoice accompanied by the Declaration of customs value, but the original invoice with the Customs office stamp and the customs declaration number shall be returned to the declarant.
25. If the invoice of the goods the statement a person established abroad, the declarant shall submit to the Customs Office two copies of the invoice. The Customs Office shall retain one copy, while the second copy with the Customs office stamp and the customs declaration number shall be returned to the declarant that it transferred to the person to whom the invoice was issued.
26. in paragraph 25 of these rules in these conditions, the customs authority shall apply if the person to whom the invoice is drawn person of the Republic of Latvia.
 
III. evaluation of the Goods after the transaction value in accordance with article 165 of the Customs Act Customs Act 27 of article 165 of the said the price actually paid or payable is to be made by the buyer or the seller or the total payment for the good of the goods (hereinafter referred to as the goods being valued), and it includes all the buyer in accordance with the terms of trade payments taken or to the seller or a third party to carry out all relevant sales commitments.
28. the payment for the goods being valued can take, directly or indirectly, by money order or cash. If the goods being valued is paid in cash, the customs authority is entitled to make the price actually paid or payable for the additional check.
29. In accordance with article 165 of the Customs Act to determine the customs value of the goods for which was actually paid during the determination of the customs value, the basis for the determination of the customs value used is actually the price to be paid.
30. If declared for free circulation of goods is part of a larger quantity of the same goods purchased in one transaction, then trade the Customs Act 165. referred to in the first paragraph actually payable or paid on the price of the goods declared shall be in proportion to the total in a single sales transaction paid or payable and the total price per trade for goods purchased in quantity.
31. the actual prices paid or payable pro rata allocation shall apply where part of a consignment of the goods being valued is permanently lost or damaged goods must be assessed before their release for free circulation.
32. If the customs law article 165 in the actually paid or payable in the respective price of goods in the country of origin or consignor of the applicable internal tax on those goods, this does not include the amount of taxation in the customs value if the customs authority has submitted documentary evidence that taxes paid in that country will be reimbursed to the buyer that the goods being valued is imported in the Republic of Latvia.

33. In application of article 165 of the Customs Act, goods for sale, the Declaration for release for free circulation is sufficient to consider that the goods are sold for export to the customs territory of the Republic of Latvia. This provision shall also apply in cases where the number of consecutive sales made prior to the determination of the customs value of the goods the release for free circulation. Each of the following commercial transactions can be taken as a basis for assessment of the declared customs value is lower than the transaction value, that is the price actually paid or payable for the goods being valued in the country of dispatch.
34. If the price actually paid or payable identified, omitting the goods for free circulation is lower or higher than the country of departure the price paid or payable for customs authorities, the declarant proves price reduction or increase in the economic merits. If such evidence is not submitted to the customs authority, customs authority, in application of article 165 of the Customs Act, you can use the price actually paid or payable in the country of dispatch of the goods being valued.
35. If the goods between the sale and release for free circulation are used in a third country, the customs value may differ from the sales price.
36. The buyer is a trading party.
37. The Customs Act 168. Article 2 of the first paragraph of point "d" referred to in the research and design of the project costs shall not be included in the customs value.
38. Where the application of customs law article 165 of the second subparagraph of paragraph 2, it is found that the sale of the imported goods or the price of goods is subject to the condition that applies to the goods being valued, such value shall be considered as an indirect payment by the buyer to the seller and for the price actually paid or payable if part of this condition or duty shall not apply to: 38.1. activities (commercial activities), which the buyer. These steps (measures) are made at the purchaser's expense, even if provided for by buyer and seller agreement;
38.2. the factors to be taken into account when adding actually paid or payable for the price Misc. charges in accordance with article 168 of the Customs Act.
39. activities (commercial activities) that the buyer take on their own funds and which are not referred to in article 168 of the Customs Act, are not considered to be an indirect payment by the buyer to the seller, even those that may be beneficial to the seller or by agreement with the seller. In determining the customs value of the goods being valued, the costs are not included in the actual price paid or payable.
40. The goods being valued, the customs value is determined by the value of the transaction, if the selling of goods or the price actually paid or payable is subject to some condition which, in accordance with article 165 of the Customs Act be included in the customs value, but the value of which cannot be determined.
41. the customs authority may not accept the customs value of the imported goods on the basis of the transaction value (customs law article 165) if it has reasonable doubts as to the message and submitted by the declarant a document to determine the customs value of the match, as well as all the necessary inclusion of expenditure actually paid or payable. The customs authority shall indicate the reasons for the decision and shall be informed of the right to appeal against the decision.
 
IV. evaluation of the Goods at the same transaction value of the goods under the Customs Act 166. the second paragraph of article 42 (1) of the Customs Act. application of article 166 of the second subparagraph of paragraph 1, the procedure laid down in the customs value is determined on the basis of the transaction value of the same goods, the customs value shall be determined in accordance with the customs law article 165 of the same level of trade and in the same quantity as the goods being valued. When news of this level of business are not available, use the same transaction value of the goods sold in a different level of trade transactions, or other quantity. This value shall be adjusted accordingly, taking into account the level of trade or quantitative differences. The adjustment shall be made on the basis of the Customs authorities, or evidence that clearly indicates that the adjustment is reasonable and accurate, regardless of, or after this adjustment, the customs value is raised or lowered.
43. If the transaction value of the same goods are included in the costs and payment referred to in the Customs Act 168 first paragraph of article 5, make the adjustment, taking into account the payment of such costs and significant differences in import goods and the equivalent goods concerned, determined by the distance of the carriage of goods and means of transport chosen.
44. If more than one is found, the same transaction value of the goods being valued, the customs value shall be used for the lower of the following values.
45. other people produce the same transaction value of the goods taken into account only if the customs authority does not have the message on the transaction value, determined in accordance with the provisions of paragraph 42 of the same goods that are manufactured by the same person who produced the goods being valued.
 
V. assessment of the goods after the transaction value of similar goods in accordance with the Customs Act 166. the second subparagraph of article 46 (2) of the Customs Act. application of article 166 of the second subparagraph of paragraph 2 of the procedures of the customs value is determined on the basis of the transaction value of similar goods, the customs value shall be determined in accordance with the customs law article 165 of the same level of trade and in approximately the same quantities as the goods being valued. When news of this level of business are not available, use a similar transaction value of the goods sold in a different level of trade transactions, or other quantity. This value shall be adjusted accordingly, taking into account the level of trade or quantitative differences. The adjustment shall be made on the basis of the Customs authorities, or evidence that clearly indicates that the adjustment is reasonable and accurate, regardless of whether the adjustment of customs value is raised or lowered.
47. If the transaction value of similar goods are included in the costs and payment referred to in the Customs Act 168 first paragraph of article 5, make the adjustment, taking into account the payment of such costs and the differences between the goods being valued and relevant similar goods determined by the distance of the carriage of goods and means of transport chosen.
48. If more than one is found, the transaction value of similar goods, the customs value of the import goods used in the determination of the lower of the following values.
49. Another person of similar goods manufactured transaction value shall only be taken into account where the customs authority does not have the message on the transaction value, determined in accordance with the provisions of paragraph 46 of the like goods produced by the same person who produced the goods being valued.
 
Vi. evaluation of the Goods after the unit value in accordance with the Customs Act 166. the second paragraph of article 50 paragraph 3. If the imported goods, the same or similar goods are sold in the Republic of Latvia in the same condition as imported, the customs value of the goods being valued shall be determined in accordance with article 166 of the Customs Act in the second subparagraph of paragraph 3, based on the unit price at which they sold the greatest total persons not related to the sellers of such goods, and at the same time or at approximately the same time as the goods being valued. Customs value does not include the following expenses: 50.1. Commission payments, which are usually paid or agreed to pay that, or usually made to the remittance of profit and general expenses (including direct and indirect cost of the relevant goods market), related to the same group or type of sale of the imported goods;
50.2. the transport, insurance and other goods costs the customs territory of the Republic of Latvia;
50.3. Customs payments and other payments made for the importation or sale of the goods (enforcement) of the Republic of Latvia in the customs territory.
51. If the importation of the goods being valued, or about the same time the imported goods concerned, in equal or similar goods are sold, the goods being valued, the customs value shall be determined in accordance with the provisions of paragraph 50, taking into account the single unit price at which the goods are sold in the Republic of Latvia in the same condition they were imported, on the day that is closest to the date when the goods being valued was imported, but not later than 90 days after their importation into the and given that a sale has been made in sufficient quantity to establish the unit value of one item.
52. where imported goods, in the same or similar goods are not sold in the Republic of Latvia in the same condition as imported, the importer of the goods at the request of the customs value shall be determined in the light of the single unit price at which the imported goods after processing are sold to persons in the Republic of Latvia, which is not related to the product vendors. Single unit value shall be adjusted in the light of the added value in processing and 50. these provisions referred to in point deductions.

53. in determining the value of one unit shall not be taken into account for any commercial transactions in the Republic of Latvia, which is made by selling the goods to the person who directly or indirectly free of charge or at reduced prices in the delivery of the Customs Act 168 first paragraph of article 2 laid down in paragraph elements for use in the production of goods or the goods for sale to its left.
54. the customs value cannot be determined by one of the methods, provided that the goods: 54.1. have lost identity (not identified);
54.2. not lost identity (identifiable), but account for only a small percentage of sales.
 
VII. assessment of the goods after the composite values according to the Customs Act 166. the second paragraph of article 4, paragraph 55. Application of customs law article 166 of the second subparagraph of paragraph 4, the customs authority may require the person who permanently reside in the Republic of Latvia, to produce invoices and other records as are necessary to determine the customs value or allow to become acquainted with them. Product information supplied by the manufacturer to determine the customs value can be checked by the Customs Office in another country, if agreed with the manufacturer and the appropriate customs authority shall notify the producer of the times of the national customs authority, and will not oppose such a check.
56. raw material, materials, parts and other goods used in the manufacture of the evaluative component in the value of the products includes the Customs Act 168 first paragraph of article 1, point "b" and "c" referred to the cost and value.
57. Complex value also includes the Customs Act 168 first paragraph of article 2, paragraph service or goods proportionate to the value, which directly or indirectly supplied by the buyer for use in the production of the goods being valued.
58. The Customs Act 168. Article 2 of the first paragraph of point "d" the customs value referred to in point include complex value only if paid for it by the manufacturer.
59. If the concatenated value of using messages that are not supplied by the manufacturer or which have not been delivered in the name of the manufacturer, the Customs authorities shall inform the declarant (at his request) about relevant news sources, the data used and the calculations based on them.
60. Article 169 of the Customs Act, paragraph 3 of these conditions shall also apply where the customs value is determined not by the deal's value, but with a different method.
 
VIII. licensed and other charges for the use of the intellectual property 61.168. Customs Law article, first paragraph, point 3 the meaning of royalty and other payments for the use of intellectual property within the meaning of the payment for the right to use: 61.1. production of imported goods (in particular with regard to patents, konstruktorizstrādājum, models and production science);
61.2. sale of the imported goods tālākizvešan (particularly in relation to trade marks and registered samples);
38.1. the use of the imported goods or resale (particularly concerning copyright, production processes).
62. If the customs value of imported goods shall be determined in accordance with article 165 of the Customs Act, licensed and other charges for the use of the intellectual property added to the price paid or payable only if the related payment: 62.1. is related to the goods being valued;
62.2. has the following sales conditions.
63. where imported goods are produced in the Republic of Latvia only of the goods or part of the price paid or payable of imported goods the adjustment shall be made only if the royalty and other payments for the use of the intellectual property relating to those goods.
64. If goods are imported assembled or not before they undergo a treatment of the resale royalty and other payments for the use of intellectual property, are treated as payments related to the imported goods, and added to the price of the imported goods.
65. If the royalty and other payments for the use of intellectual property applies to part of the imported goods and the other parts or components attached to the goods after importation, as well as on activities or services after the importation of the goods, according to distribution of the customs value shall be made only on objective and clearly identifiable data.
66. Licensed and other charges for the right to use a trade mark is added to the price paid or payable for the imported goods where: 66.1. licence fee refers to goods which are sold in the same condition they were imported, or which by their import have been subject only to minor processing;
66.2. the goods are sold under the trade mark of those goods which had been attached before and after the arrival of the goods and paid the royalty and other payments for the use of intellectual property;
66.3. the buyer is not entitled to purchase such goods from other suppliers that are not related to the seller.
67. If the buyer is licensed and other charges for the use of intellectual property shall be paid to a third party and has not met the terms of the conditions referred to in paragraph 62, in exceptional cases, when you can make payment for use of intellectual property of a third party, does not comply with the provisions referred to in paragraph 62, the conditions are, if the seller or related person requests the buyer to make such payments.
68. If the method of calculation for the licensed and other charges for the use of intellectual property based on the price of imported goods, another method may be used, provided that no other documentary evidence that the charge is related to the goods being valued.
69. If licensed and other charges for the use of intellectual property is calculated, taking into account the price of the imported goods, these payments associated with the goods being valued.
70. in applying the Customs Act 168 first paragraph of article 3 the provisions referred to in paragraph, payments and other licensed royalty recipient's country of residence is not considered significant.
 
IX. Conditions relating to the place of importation of goods 71. in applying the Customs Act 168 first paragraph of article 5 and article 169, paragraph 1, on the place of importation of goods into the customs territory of the Republic of Latvia shall be considered: 71.1. for goods carried by sea, the landing or transhipment of goods in the port where the goods handled by the port's customs authority;
71.2. for goods carried by sea and then, without transhipment, by inland waterway, the first port of unloading located in the river or canal flows into, or deeper inland, where the customs authority is submitted documentary evidence that the port of unloading is higher along the river or channel than the first port;
71.3. for goods carried by rail, inland waterway, road, — where the first Customs Office;
71.4. in respect of goods that are shipped by mail-international mail-handling Center in the customs territory of the Republic of Latvia;
71.5. in respect of goods that are moved in a different way — a place where crossing the frontier of the Republic of Latvia to the customs territory of the land border.
72. the customs value of goods that are imported into the customs territory of the Republic of Latvia, and then carried by sea to a destination in another part of this area is determined by the product of the first point of entry into the customs territory of the Republic of Latvia, where goods are carried by a specific route to the destination. If these conditions are not fulfilled, the place of importation of goods under this rule 71 considers it a place in the customs territory of the Republic of Latvia, to which the goods are being sent.
 
X. conditions for the transport of goods 73. expenditure under the Customs Act 168 first paragraph of article 5 and article 169, paragraph 1 of the procedure defined in the costs of transport of goods shall be determined as follows: 73.1. If the goods transported beyond the place of entry without changing the mode of transport, transport costs can be calculated in proportion to the distance that is performed outside of the Republic of Latvia for the points of entry to and from the point of entry into the transport of the goods to the destination in the customs territory of the Republic of Latvia. Transport costs referred to the proportional distribution can be done only if the Customs Office submitted documentary evidence to justify outside the Republic of Latvia and the Republic of Latvia in the separate customs territory of transportation expenses incurred;
73.2. If actually paid or to be paid, the price includes transportation costs up to a goods arrive at the destination in the customs territory of the Republic of Latvia, the costs of transport for carriage of the goods into the customs territory of the Republic of Latvia from the said prices may be deducted only if the Customs Office submitted documentary evidence that the price actually paid or payable, up to the point of entry below the deal price to arrive at the destination of the goods;
73.3. If the Customs Act 168. the first paragraph of article 6, paragraph 5, are not included in the expenditure actually paid or to be paid, the Customs Office of transportation expenses shall be determined on the basis of the documents submitted or approved documented transportation costs. The transport costs shall be determined in accordance with the provisions of the Charter in the General list, where the transport is carried out free of charge, or if the shipment is provided by buyer, either owned or hired vehicle buyer.

74. All postage charged to deliver the goods to the destination, plus the customs value of the goods in question, with the exception of the post incidental expenses charged in the country of importation of goods. In determining the non-commercial shipments value, related to those payments without any adjustment for the declared value is not to be.
 
XI. The determination of the customs value in the electronic media, which includes the use of data-processing equipment, data, or instructions 75. Import electronic mediums, which include use of data-processing equipment, data, or instructions, customs value is the same in electronic media value, if specified separately from the data, a program, or instruction.
76. If the electronic media value shown in conjunction with the data processing equipment in the easy-to-use data, a program, or the value of the instructions, it can be used to determine the customs value.
77. The products to electronic media containing data processing equipment in the scenarios, the data or instructions, customs value is only in electronic media. If the electronic media processing equipment in the easy-to-use data, a program, or the value of the specified instructions together with the electronic media value, this value is considered to be the customs value and the State revenue service it is used only for statistical purposes.
78. If the declarant, the Customs authorities do not provide the required deadline, the electronic media exported, the determination of the customs value, the Customs authorities shall use the information available.
79. Data-processing equipment means any equipment in which data are processed, as well as any equipment that works with the technique of performing other functions.
80. the electronic media are not considered as circuits, semiconductors and similar devices or articles containing circuits or devices.
81. Sound recording, film or video recordings shall not be considered as data, programmes or instructions.
 
XII. Customs guarantee 82. Determination of the customs value pursuant to the guarantee is a guarantee that provides a complete collection of duties in cases where the customs authority has not agreed to the declarant, the customs valuation method. If the declarant within 30 days can prove the correctness of the chosen evaluation method and not by the State budget or in the absence of the State revenue service deposit account of the Customs authorities of the customs duties laid down by the guarantor in accordance with the written request of the State revenue service customs payments shall be carried out in accordance with the procedure laid down in the Treaty.
83. the customs value of the guarantee shall be restricted to those that have already the guarantor got a guarantor's status, and concluded with the State revenue service additional agreement on provision of guarantees for the determination of the customs value. The guarantee States that after one month of 30 days the guarantor pay a guaranteed amount.
84. The guarantee shall be submitted to the customs value of General or individual guarantee. For that specific guarantee certificate of customs value to be used for the galvošan of the comprehensive guarantee certificate must be the State revenue service's main customs administration to the mark made on the "customs value".
Prime Minister e. Repše Finance Minister v. dombrovsky Editorial Note: rules shall enter into force on 12 March 2003.