Cabinet of Ministers Regulations No. 609 in 2002 Riga, December 27 (Mon. No 60, 72) the order in which to run the customs procedure — inward processing Issued in accordance with the customs law article 24, second paragraph, article 60 the fourth part, article 62 and 63 of the fourth part of the third paragraph of article 1 General questions 1. determines: 1.1. procedures for the customs procedure — inward processing;
1.2. the cases in which the goods in the unaltered state or compensating products may be considered as not being released for free circulation;
1.3. time limits for certain processing operations or for certain goods;
1.4. in cases where the Customs Office does not allow to produce the compensating products and from equivalent goods to be exported from the Republic of Latvia, the compensating products obtained from equivalent goods before the importation of the goods for processing.
 
2. the permit for inward processing of goods 2.1. General procedure for authorization 2. Authorisation for inward processing, the goods of the person who will carry out the processing operations or be responsible for it (hereinafter applicant) shall submit a territorial customs authority within the territory of which the envisaged processing operation, the application for authorisation for inward processing of goods (hereinafter referred to as the application) (annex 1) and the application of the annex (annex 2).
3. Where a processing operation is expected to take over the district, allow goods for inward processing (hereinafter permit) (annex 3) shall be issued by the territorial customs authority within the territory of which will be the first product processing operation, and a copy of the application and the draft authorization to send them the territorial customs offices, which will be made to subsequent processing operations of goods.
4. If the rules referred to in paragraph 3 of the territorial customs offices within 30 days from the date of dispatch of the document have not expressed their opposition, it is considered that they agree to granting authorization. If any of these authorities to the Customs authorities have reasonable objections within 15 days, it shall inform the relevant territorial customs authority in whose territory intended to make the first processing operation, and the customs authority decides to refuse authorisation.
5. Permission to use the suspension system of the customs duties shall be issued, if the application by the applicant certifying that the processing operation the resulting goods and products (hereinafter referred to as the main products of compensation) will be exported from the customs territory of the Republic of Latvia. In this case, the customs duty suspension system can be applied to all the compensating products.
6. Authorization to use a customs duty refund system, provided the opportunity to export refunds are the main products from the customs territory of the Republic of Latvia.
7. If the conditions are met, this provision in paragraph 5 and 6 of the application, the applicant may receive one licence of customs duty drawback systems or customs duty suspension system for use.
8. When issuing the authorization the territorial customs authority takes into account whether the processing operation in compliance with the economic conditions that are listed in the annex to the application. If the applicant considers that the economic conditions are met, other than just the application of the annex in the instances referred to in box 4, the rationale given in the application.
9. If the territorial customs authority considers that the economic conditions are met, permit is issued for a limited period of time but not longer than nine months. This provision of the information referred to in paragraph 8, relating to economic conditions, local customs authority a month from the date of authorisation shall send the State revenue service.
10. If the economic conditions are met, on the basis of authorisation is not considered the fact that: 10.1. company (the company), producing equivalent goods may be subject to a processing operation, is a competitor of the applicant;
10.2. goods in Latvia produced only one company (the company).
11. If the customs authority of the territorial difficulties arise when deciding whether a specific case is the economic conditions are complied with, or if it has difficulties in determining the product processing time or identifying goods compensating products, the customs authority may consult with the State revenue service customs administration or Economics Ministry expert panel and, if necessary, invite experts, professionals of the sector concerned. In this case, the customs authority of the permit may be extended for two months written notice to the applicant.
12. where the compensating products are environmentally harmful goods and products, the list is consistent with the protection of the environment and regional development Ministry.
13. the territorial customs authority within the territory of which the envisaged processing operation, within 15 days from the date of receipt of the application, issue a permit or accept the reasoned decision to refuse authorisation. 3. These provisions in the cases referred to in paragraph 1 authorisation issued or a decision to refuse an authorisation shall be taken within 30 days of the date of receipt of the application. The authorisation shall take effect on the date of its issue.
14. the authorization shall be issued in triplicate. One copy is issued to the applicant, the other copy shall be sent within three days of the State revenue service district in which the person is registered as a taxpayer, and a third copy remains in the Customs Office which issued the authorization.
15. The period of validity of the authorization shall be set by the Customs authorities, having regard to the performance of the processing operations and export of the compensating products is needed, as well as the applicant's individual needs. Where the period of validity exceeds two years, the time limits laid down in the authorisation, shall periodically review the conditions under which the permit was issued. The period of validity of an authorization shall agricultural products must not exceed six months.

16. When issuing permits, territorial customs authority shall determine the period within which the compensating products must be re-exported. This period depends on the time required to perform the specified in the permit quantity, and time necessary to the application of the compensating products in the customs regime. If necessary, the period within which the compensating products must be applied to any of the Customs Act laid down in article 24, the customs regime (hereinafter referred to as the period for re-exportation) may be extended by the period initially fixed. If the processed agricultural products, the period for re-exportation shall not exceed six months.
17. If the prior exportation, the Customs Office, taking into account the time required for the supply of the imported goods and the importation into the customs territory of the Republic of Latvia, the period during which the foreign goods must be declared for a customs procedure. The period begins with the date of the adoption of the equivalent goods compensating products obtained the export declaration, and may not exceed six months. The time limit can be extended, if the holder of the authorisation submits a reasoned request and guarantees that the total duration of the period in question does not exceed 12 months.
18. the authorisation holder shall be required and the processing of imported goods, as well as the accounting of goods in the compensating products accounting journals and submit to monitoring by the Customs authorities of the stock records extracts from the journals of the month or quarter, indicating: 18.1. imported goods customs declaration number, the date of importation of the goods and quantity;
18.2. compensating products obtained in the customs declaration number, the date of export of goods and the quantity;
18.3. in the course of processing by-products that do not refund main products (hereinafter referred to as the compensation of an additional product).
19. in the case of processing operations carried out in two or more undertakings (companies), monthly or quarterly statement shall include the provision of the information referred to in paragraph 18 for all enterprises (companies) of the processing operations carried out. The quarterly report is a collection of data about a re-export period which begins in one calendar quarter and is considered complete permission specified in the calendar on the last day of the quarter.
 
2.2. the simplified procedure authorisation 20. Simplified procedure authorisation may apply where: 20.1. processing operation intended to make one district and will not be used if the system, which allows obtaining the compensating products of equivalent goods under this provision to Chapter 3 (hereinafter referred to as the equivalent compensation system);
20.2. the goods will be imported only for repair.
21. using simplified procedure authorisation, the Customs authorities, which shall have the right to issue the permit, the legislation be submitted duly completed declaration for the customs procedure for inward processing, in accordance with customs duty suspension system or declarations for a customs procedure, release of goods for free circulation, in accordance with customs duty refund system. These declarations constitute the application for authorization.
22. If the customs authority accepts this provision of the Declaration referred to in paragraph 21, it shall be deemed to agree to the authorization and the authorization is used.
23. The rules referred to in paragraph 21 of the Declaration shall be accompanied by a document drawn up by the declarant containing the following information: 23.1. the applicant's first name, last name, ID number and address or company (company) name and address of the applicant and, if the declarant is not one and the same person;
23.2. the processor's name, code and address of the person or company (company) name and registered office, if processing of the goods does not carry out the same applicant or declarant;
23.3. the processing operations;
23.4. the trade description of the compensating products and the technical description;
14.6. the rate of yield or method by which the rule set;
14.7. the compensation of additional products that will be exported, the nature and quantity;
23.7. the territorial customs offices — — the authorising re-exports specified period;
14.8. the location of the goods for processing operations.
 
3. The equivalent compensation system and prior exportation 24. using the equivalent compensation system and customs duty suspension system, equivalent goods compared to imported goods: 24.1. must meet the relevant combined nomenclature of Latvia eight-digit code;
24.2. must be of the same commercial quality;
24.3. must possess the same technical characteristics.
25. The equivalent compensation system and customs duty suspension system use is possible, if requested by the applicant and if the permit contains the provision referred to in paragraph 24, the conditions and the methods by which these conditions can be tested. If the permission of the equivalent compensation system and customs duty suspension system, the authorisation shall specify the measures to be taken to ensure the application of the system in question.
26. If the permission does not provide the equivalent compensation system and customs duty suspension system, but the holder of the authorization wishes to use one of these systems, he submitted to the Customs Office for additional information required to amend the licences initially issued.
27. In some cases, the State revenue service in the order it is acceptable that the equivalent goods is higher than the degree of processing imported goods (provided that the main body of the processing operation, the applicable equivalent goods, performed in the undertaking of the holder (company) or in a company (the company) where an operation is carried out on behalf of the holder of the authorization).
28. According to the equivalent compensation system (without prior exportation) of the imported goods and the equivalent goods customs status change occurs simultaneously with the adoption of the Declaration of customs procedures. Prior exportation is of equivalent goods for exportation of the compensating products from the customs territory of the Republic of Latvia, using the customs duty suspension system, before the goods are placed under a customs procedure — inward processing.

29. Where the holder of the goods released for free circulation in the unaltered state or in the form of compensating products, before completion of the procedure, the customs of the imported goods and the equivalent goods customs status change occurs at a time when the goods are released for free circulation.
30. The customs status change does not affect the origin of exported goods.
31. Where goods or compensating products is completely destroyed or irretrievably lost, then the calculation of the goods destroyed or lost part, take account of imported goods of the same kind that are recorded and which are imported by the holder of the authorization at the time of the destruction of the goods has taken place or part of the imported goods destroyed or lost during processing (loss), except that the holder of the authorization may show destroyed or lost the real quantity of the imported goods.
32. where appropriate, the prior exportation of goods customs status change occurs: 32.1. in respect of the exported compensating products, at the day of acceptance of the export declaration (on condition that the imported goods declared for a customs procedure for inward processing);
32.2. with respect to the imported goods and the equivalent goods, imports of imported goods at the date of adoption of the Declaration.
 
4. the customs duty suspension system conditions 4.1. Declaration of goods under a customs procedure — inward processing 33. Rules governing the Declaration of goods for a customs procedure for inward processing, in accordance with customs duty suspension system, also apply in respect of the imported goods for which a suitable equivalent compensation system, with or without prior exportation.
34. Equivalent goods that suitable equivalent compensation system, with or without prior exportation, need not be declared to customs procedures.
 
4.2. General order 35. Declaration for the customs procedure for inward processing, in accordance with customs duty suspension system to be submitted in one of the importation of goods to the Customs authorities designated in the authorization, except for this provision, paragraph 21, case.
36. where the equivalent compensation system is to be broad enough in the Declaration and paragraph 24 of these rules the minimum conditions referred to in the appropriate information.
37. By submitting a declaration, it shall be accompanied by the documents necessary to properly carry out the customs procedure for inward processing. If the applied system with which the imported goods are placed under a customs procedure — inward processing — other than the Customs authorities at the Customs Office through which the compensating products left above (hereinafter referred to as a triangular traffic), the Declaration shall be accompanied by the form "1" (annex 4) and "5" (annex 5).
38. the Customs authorities may not issue a permit, the application of the simplified customs declaration when the goods of the person concerned accounting journals do not give the ability to control the movement of imported goods for processing.
39. Declaration of customs procedure — inward processing — under the customs duty suspension system shall be filed in one of these procedures, the Customs authorities of execution specified in the authorization, except when this rule is applied in Chapter 2. If these rules apply to the procedure set out in Chapter 2, the Declaration of the goods for the customs procedure for inward processing, in accordance with customs duty suspension system shall be lodged at the Customs Office which issued the authorization. Monitoring specified in the authorisation the Customs Office may allow the Declaration referred to present at a Customs Office other than those referred to in this paragraph.
40. the Declaration shall be completed in accordance with the conditions laid down in the relevant customs procedure. Description of the compensating products or goods in the unaltered state, which provided the Declaration must conform to the description on the permit.
41. the Customs inward processing procedure — — in accordance with customs duty suspension system, if possible, apply the simplified procedures for release for free circulation, export or re-export, using simplified customs declaration.
 
4.3. Customs procedures — inward processing — 42. execution on the basis of article 62 of the Customs Act, the Customs inward processing procedure: — in accordance with customs duty suspension system is considered complete when the compensating products or goods (unchanged) declared for another Customs regime, as well as all the others that the necessary conditions for the procedure.
43. in order to comply with the customs procedure for inward processing, the export from the customs territory of the Republic of Latvia considered: 43.1. compensating products other countries ' armed forces;
43.2. the civilian plane, an air supply company (the company), registered in the customs territory of the Republic of Latvia;
43.3. civil aircraft repairs, tuning and modification made under the Customs inward processing procedure.
44. Customs procedure shall be deemed to be satisfied if that rule 42 and 43 in the steps above apply: 44.1. the quantity of imported goods relative to the compensating products;
44.2. the quantity of goods in the unaltered state.
45. where imported goods or their technical characteristics of unforeseeable circumstances or force majeure is changed so that it is not possible to obtain the compensating products whose acquisition permit issued under the customs duty suspension system, the holder of the authorisation shall inform the management about what had happened.
46. in terms of compensating products or goods in the (unchanged) for release for free circulation shall be considered fulfilled if the compensating products or goods in the responsible person has declared that these products or goods cannot apply the customs procedure which provides the customs duties.
47. Imported goods can be released for free circulation both in the form of compensating products and not, even if at the time when the goods are released for free circulation, the customs formalities are completed. In this case, the goods determines the status of Latvian goods.
48. where imported goods — compensating products or goods in the unaltered state, is included in the authorization for release of goods for free circulation, but at the end of the period for re-exportation is not suitable for them none of the customs regimes, imported goods considered to be released for free circulation of goods, and the Declaration for release of goods for free circulation be considered filed and accepted. Release of goods for free circulation shall apply by the end of the period for re-exportation.

49. any compensating products or goods in the unaltered state, which the applicable customs procedure — inward processing, presented at the Customs Office of destination, to be able to perform the customs formalities, in accordance with these terms for the same procedure. Supervisory customs authority may authorize compensating products or goods in the unaltered state to produce anything other than the customs authority, customs authority that it omits the compensating products and goods for free circulation.
50. If the goods were imported under one licence, but with more declarations, the compensating products or goods in the unaltered state placed under processing, considered to be derived from imported goods declared for the procedure under the first declaration.
51. This provision of the conditions referred to in paragraph 50 shall not apply if the holder of the authorization to produce the imported goods, from which are derived the compensating products or goods in the unaltered state.
 
4.4. Customs procedures — inward processing — the execution document 52. the holder of the authorization shall provide the supervisory Customs Office customs procedures — inward processing — the execution document (hereinafter document of execution). In the document include: execution 52.1. reference to the information indicated on the licence;
52.2. the indication of each type of the imported goods and the reference to the Declaration for the customs procedure;
52.3. code of the imported goods in accordance with the combined nomenclature;
52.4. the customs value of the imported goods and the rate of import duty;
52.5. rate of yield established;
52.6. an indication of the type of compensating product, quantity, and the customs procedure applied to them, as well as the reference to the declarations under which the products in question already placed under a customs procedure;
52.7. value of the compensating products if the execution targets calculate their share of imported goods, which according to the value of the imported goods incorporated in the various compensating products (hereinafter referred to as the value scale method);
52.8. import duties payable on the import goods in the extent of the quantity considered released for free circulation;
52.9. the names of the imported goods that are placed under a customs procedure under the triangular traffic.
53. Where the simplified procedures, receives the State revenue service specifies the documents needed to receive them. Executing the document shall also indicate the quantity of goods in accordance with this rule, 47.46 and 48 are considered to be released for free circulation.
54. the monitoring of the execution document shall be submitted to the Customs authorities within 30 days after the time limit for re-exportation to the end, determined in accordance with this rule 17 and 57. If the customs authority of the monitoring data on re-export period which begins in one calendar month and is considered complete the permission given in the calendar on the last day of the month (monthly report), or quarterly report, due to be submitted in the document just about every month or quarter.
55. where prior exportation, executing the document shall be filed within 30 days after that rule 17. expiry of the period referred to in paragraph 1.
56. the supervisory customs authority may allow the execution of the documents to prepare, with the help of a computer or otherwise. Due to the information in the document should be in accordance with the Declaration of importation of the goods. Supervision by the Customs authorities shall permit a check mark, you can design an enforcement document in accordance with the provisions of paragraph 54 and 55 of the above deadlines.
57. Monthly or quarterly statement statements may require the territorial Customs office where the goods will be recorded regularly for processing and re-exportation in the form of compensating products. Monthly report or quarterly report requests to the appropriate customs duty refund system, the State revenue service.
58. the customs duties on the goods in the form of compensating products or not, released for free circulation in accordance with the provisions of paragraph 48, on presentation of the payment or submit an enforcement document.
59. The holder of the authorisation shall ensure that monitoring of the Customs authorities have access to the necessary documents relating to the free circulation of goods released in accordance with the provisions of paragraph 47.
60. After the test the body shall carry out the monitoring of the implementation of the Customs document of the mark and, if appropriate, shall inform the authorisation holder of the results of the inspection, as well as the law prescribed enforcement documents stored. If the customs authority of supervision decides that with the execution document-related documents can be stored in the holder of the authorization, the period of storage of the document does not change.
 
5. Triangle traffic 61. Customs authorities may allow the use of the triangular traffic only in the case of prior exportation.
62. with the triangular traffic, fill in the information form "5" original and three copies and submitted to the Customs Office at which the goods are presented for export. Information form "5" completed by indicating the quantity of imported goods that are incorporated into the relevant quantities in the compensating products to be exported. Where it is planned to import goods in several consignments, presented in more of those forms.
63. If information form "5" lost or destroyed, the importer may request the customs authority that approved the form for a duplicate. The authority runs the request if the imported goods concerned have not yet established a customs procedure. To reinstall the original form issued and copies are special mention "duplicate".
64. where the export declaration is presented to the Customs office where the export formalities, the Executive also produce information form "5".
65. where the compensating products leave the customs territory of the Republic of Latvia through the customs authority accepted the export declaration, the customs authority approves the form "5" by filling out the form box 9 and 10. The first copy of the form remains in Office, but the original and the other copy shall be returned to the declarant. If that is not the Customs Office Customs Office supervision, it confirms the first copy of the form and send it to the supervising Customs Office.
66. where the compensating products leave the customs territory of the Republic of Latvia through a Customs Office other than the one who has taken the export declaration, they exported from the customs territory under a transit procedure. Those compensating products shall apply only to exports to another country, but not another Customs regime.

67. The Customs office where the export declaration is accepted, fill in the information form "5" 9. box, typing in the T1 document information and the symbol T1. Customs procedures — inward processing — implementing customs office shall complete the said form 10. aisle and form the first copy to the customs authority surveillance, but the original and the other copy shall be returned to the declarant.
68. the imported goods may be declared for the customs procedure for inward processing — other than the Customs authorities, which are initially defined, if such a change allows monitoring the Customs office or customs office where the Declaration is actually fulfilled the formalities. In this case, the customs authority shall notify the customs authority surveillance.
69. The Declaration on the application of the imported goods for the customs procedure for inward processing — adds information form "5" the original of this form, as well as the second and third copy. The Customs office where the Declaration presented information form "5" in the original, as well as the form in the second and third copy shall indicate the quantity of imported goods declared for a customs procedure and the date of receipt of the Declaration. Form the third copy shall be sent to the supervisory authority, the Customs shall return the original to the declarant, and the second copy shall be kept by the Customs authorities. After the date of receipt of the copy of the third monitoring the Customs Office shall immediately notify the holder of the authorisation, the customs procedure applied to the goods the quantity as well as indicate the date when the goods are in the customs authority apply.
 
6. Movement of goods 70. If the goods or compensating products moving within the customs territory of the Republic of Latvia, transfer of licences for the next processing operator or on the basis of the single permit, such document must be marked on the goods, which shall be carried out under a transit procedure. Where goods move from one to the other of the holder of the authorization of the holder of the authorization, both of these permits should provide for the movement of goods.
71. the customs authority may authorize the movement of goods, only if the holder of the authorisation shall be made or has committed the relevant records stock accounting journal.
72. it is allowed the compensating products or goods (no change) movement without customs formalities, from one processor's company (the company) to another processor's company (the company), to continue the processing of the goods, if the order is a registered trademark in the counting journal.
73. it is allowed the compensating products or goods (no change) movement from one to the other of the holder of the authorization of the holder of the authorization, if it is intended that the movement of goods in the first recorded holder of the goods to the counting journal.
74. On the compensating products or move items (not in) the second is the responsibility of the holder of the authorization to the days when he took to the products or the supply of goods and registered its trade accounting journal.
 
7. the customs duty drawback system 75. Imported goods (including those imported goods that fit the equivalent compensation system without prior exportation (special release of goods for free circulation without customs duties)) placed under a customs procedure, the release of goods for free circulation, in accordance with customs duty refund system.
76. the Declaration of the goods for the customs procedure for release for free circulation, in accordance with customs duty drawback system shall be filed in one of the specified in the authorisation, the Customs authorities, except in cases where this provision applies in Chapter 2, these conditions.
77. The simplified declaration, which, on the basis of 147.1 Customs Act and article 147.2, intended for release of goods for free circulation under the drawback system of customs duty, applicable in accordance with paragraph 43 of these rules. Customs procedure requires additional documents to be submitted not later than the day when the customs duty drawback claim.
 
8. the customs duty drawback or deferral application 78. the Declaration or request for the application of the compensating products to one of article 70 of the Customs Act, the customs duty specified in the conditions of repayment included all the information required for customs duty drawback in order to satisfy the requirements.
79. Each compensating product for which apply to any of the customs regimes, presented to the Customs office where the goods are exported or compensating products, as well as the implementation of the customs regime in certain customs formalities.
80. The declarations under which the compensating products are subject to one of the article 70 of the Customs Act, the customs duty specified in the conditions of reimbursement shall be filed in one of the permissions specified in the export of goods to the Customs authorities, except in cases where the simplified procedure shall apply for authorization.
81. in order to determine the amount of customs duty, or exemption from, customs duties, if applicable, the calculation of the compensating products is part of the imported goods. Such a calculation is not required if all compensating products shall apply one of the article 70 of the Customs Act in specified conditions. The calculation shall be made using this rule 83., 84, 85, 86, 87, 88 and 89 above. methods.
82. The part of the imported goods (mining rules) calculation of according to the quantity of imported goods incorporated in the various compensating products (hereinafter referred to as the quantitative scale method), the refund applicable to the product, where the application of the customs procedure for inward processing, were acquired in one kind of compensating product. In this case, the quantity of imported goods, which corresponds to the quantity of compensating products for which you can request a refund of the customs duty or deferment, calculating all the goods applying the coefficient corresponding to the quantity of compensating products the ratio of all the compensating products for which you can request a refund of the customs duty or suspension.
83. the quantitative scale method, applicable to goods imported for free circulation of all goods found in the parts in each of the compensating products.
84. In deciding on the application of the method of compliance, shall not be taken into account.
85. in accordance with the customs duty refund system, the amount of imported goods used in the manufacture of each compensating product shall be determined by applying the entire quantity of the imported goods a coefficient corresponding to the quantity of goods that can be found in the compensating products in proportion to each group, compared to all goods.

86. in accordance with the customs duty refund system, the quantity of imported goods according to the quantity of compensating products for which you can request a refund of the customs duty or suspension, determines the quantity of imported goods used in the manufacture of the products in question and is calculated in accordance with the quantitative scale method (import goods), applying the coefficient obtained with the quantitative scale method (compensating products).
87. If you can't apply this rule 82, 83, 85 and 86, 84. conditions referred to in paragraph, use the value scale method. To simplify the calculations, after checking with the holder of the authorisation of the customs authority, the value scale method can be applied to the quantitative scale method (import goods), if the application of these methods are similar.
88. in order to determine the quantity of imported goods used in each type of compensating product, in the manufacture of all imported goods apply appropriate coefficients that correspond to the ratio between compensatory products comparable values, calculated according to the State revenue service arrangements.
89. the quantity of imported goods, which corresponds to the quantity of compensating products for which you can request a refund of the customs duty or suspension, calculated by the quantity of imported goods used in the manufacture of the products in question and is calculated in accordance with the provisions of paragraph 87, applying the coefficient obtained with the quantitative scale method (compensating products).
90. the customs duties may be refunded or postponed if the holder of the authorization, the supervisory authority shall submit to the Customs the customs duty drawback claim. This requirement shall be submitted together with a copy thereof. Period for which the customs duty submitted reimbursement claim, the State revenue service, but it may not be longer than six months from the time when the compensating products placed under a customs procedure — inward processing. If there are reasonable grounds, the customs authority may extend the time limit.
91. the customs duty reimbursement claim includes: 91.1. reference to the information indicated on the licence;
91.2. indication of each type of imported goods the quantity for which you require a refund of customs duty or procrastination;
91.3. code the imported goods in accordance with the combined nomenclature;
91.4. the customs value of the imported goods and the duties applicable tax rate set at the time of acceptance of the Declaration for release for free circulation under the drawback system of customs payments;
56.9. date when imported goods released for free circulation under the drawback system of customs payments;
91.6. the reference to the declarations under the imported goods released for free circulation;
57.0. an indication of the type of compensating product, quantity and customs regime applicable to them;
the value of the compensating products 91.8. If performance goals used value scale method;
91.9. rate of yield established;
91.10. the reference to the declarations under which the compensating products to one of the appropriate customs regime;
91.11. the amount of the import duties, reimbursable or from which the payment released, also taking into account the import duties on other compensating products.
92. If the customs authority surveillance agrees that the declarations and other documents kept by the holder of the authorization at any time, they must be available to the Customs authorities of the monitoring agent.
93. in the case of processing operations in the compensating products obtained under the customs duty refund system, without submitting a customs duty refund, transfer to another Customs Office supervision, not on it, which presented the release for free circulation of the goods and which agreed to repayment of customs or the suspension, the Customs office where the products are subject to the customs procedure, at the request of the person concerned, issue the information form "7" (annex 6) and its copies.
94. where the provisions referred to in paragraph 93 of the conditions of the Customs reimbursement claim for payment shall be accompanied by information form "7" original. Interested party presented information form "7" together with a customs declaration for the customs procedure in question. The Customs office where the declaration confirms the displayed information form "7" original, one copy of the form shall be returned to the holder of the authorization and the other copy shall be left to the authorities.
95. the supervisory customs authority may authorize the Customs payment reimbursement claim does not specify one of these regulations 91. the particulars referred to in paragraph 1, if it does not affect the refunds or deferred customs duty amount.
96. After the test the body shall carry out the surveillance of the customs duties and taxes on the reimbursement claim the mark and shall inform the authorisation holder of the results of the inspection. Supervisory Customs office or, with its agreement, the holder of the authorisation procedure laid down in the laws and customs held payment reimbursement claim and related documents.
 
9. Customs procedures — inward processing, a centralized monitoring centralized monitoring To 97. Customs procedure of inward processing, the State revenue service Customs Administration collects the following territorial customs authorities: 60.3. Customs procedures — inward processing-information notice (annex 7) for each of the mentioned authorization, in accordance with the value of the imported goods on one processor in a calendar year, more than the application of the annex (annex 2) referred to in paragraph 4.1.5.;
97.2. Customs procedures — inward processing — information sheet (annex 8) the above information for each issue of the permission denied because economic conditions have not been met.
98. This provision of the information referred to in paragraph 97 of the territorial customs authorities provide the month after an authorisation issued or a decision to refuse authorisation. State revenue service main to the customs administration of the centralized supervisory order have the right to review this case and cancel the law irrelevant.
 
10. final question 99. provisions applicable to January 1, 2003.
Prime Minister e. Repše Finance Minister v. dombrovsky Editorial Note: rules applicable to January 1, 2003.