Cabinet of Ministers Regulations No. 495, Riga, 2002 November 4 (pr. No 48, § 2) Customs procedures-temporary admission-enforcement order Issued in accordance with the customs law article 24, second paragraph, and article 35 article 36 and the second paragraph of the law "on the customs duties (tariffs)" article 22 18 1. General questions 1. determines the order in which the applicable customs procedure: temporary admission (temporary admission) — with full or partial exemption from customs duties the goods without the imposition of measures of trade policy, as well as cases in which temporary admission may only submit a guarantee for customs procedures.
2. Full exemption from customs duties are not levied customs duties on goods imported on a temporary basis and for which the customs duty should be made, if they are released for free circulation.
3. Partial exemption from customs payments is part of the collection of customs duties on goods imported on a temporary basis and for which the customs duty should be made, if they are released for free circulation.
4. Conditions for foreign goods shall apply (except in the cases laid down in these rules), which are imported directly from abroad or who are under another Customs law customs arrangements or temporary storage.
5. Temporary importation shall apply by submitting a guarantee of the customs debt which may be incurred, except in the cases laid down in these provisions.
6. the Director-General of the State revenue service determines the territorial customs authorities entitled to issue the permit simplified order and territorial customs offices empowered to accept ATA carnets, to apply for the import of the goods on time. The list of Customs offices shall be published in the newspaper "journal".
2. the permit for the import goods at the time 2.1. General procedures for authorization 7. To obtain permission for the importation of goods (hereinafter referred to as the authorisation), the person who uses the goods, or who assumes responsibility for their subsequent use, submit an application for authorisation (hereinafter application) (annex 1) the State revenue service territorial Customs Office (hereinafter the Office) in the territory of which the goods in question are intended to be used. Permission shall be made according to the rules laid down in annex 2.
8. If the goods are intended for use in a number of countries with which Latvia has concluded relevant agreements, the application shall be submitted to the Customs authorities of the country in the territory of which the goods will be used first.
9. the application shall not be submitted if goods arrive on time, the application of this rule 2.2. section the simplified procedure provided for in the authorization.
10. Allow or justify the refusal to issue the permit shall be issued by the Customs Office within 15 days after receipt of the application. At the time of importation 3. these provisions 1., 2., 3., 4. and 5. the goods referred to in paragraph 1, the Customs authorities shall issue the authorisation within three days after receipt of the application. The authorisation shall take effect on the date of its issue.
11. the authorization shall be issued in triplicate. One copy of the permit issued to the applicant, the other copy of the permit within three days, transmit to the State revenue service district in which the person is registered as a taxable person. The third copy of the authorisation remains in the Customs Office which issued the authorization.
12. the customs authority a reasoned request in writing of the person shall take a decision on the application of the customs procedure extension. The request must be submitted before expiry of the importation of goods on time.
2.2. the simplified procedure for the authorization of 13. Simplified procedure authorisation may in all cases, except where the goods arrive on time by applying partial relief from customs duties, and the provisions of annex 3, paragraph 21, case.
14. the Customs Office which issued the authorization to accept simplified procedures, customs declaration of goods for a period of time (single administrative document). This declaration shall be considered the application, and the adoption of the Declaration considered issuing a permit. The Declaration, must comply with all conditions of the permit, with the exception of these provisions in paragraphs 10 and 11.
15. the customs declaration shall be accompanied by a document made out by the declarant and which contains the following information: 15.1 the applicant and if the applicant and declarant are one and the same person, also the product owner's first name, last name, ID number and address of the place of residence or company (company) name, registration number and registered office;
15.2. the user's first name, last name, ID number or company (company) name, registration number and registered office, if the user and the application, the applicant or the declarant is not one and the same person;
15.3. the reference to the provisions under which temporary admission is requested;
15.4. the period during which the goods are intended to apply at the time of importation;
15.5. the place where the goods are to be used;
15.6. information on whether the goods are used in the conditions in accordance with Chapter 5 of these regulations.
16. may declare orally at the time of importation of goods: 16.1 these rules 43, 44 and 46, Chapter 7 and Appendix 3 of the 7, 8, 18 and 19. goods referred to in paragraph 1;
16.2. the medical instruments and equipment, designed for patients who need organ transplants or other emergency medical assistance;
16.3. equipment designed for radio and television coverage for the production and transmission, and specially adapted vehicles for these purposes, if the foreign person in Latvia are imported with the authorization of the customs authority to apply temporary importation;
16.4. the goods declared orally pursuant to other legislation.
17. in addition to the provisions referred to in point 16 of the oral declaration at the Customs Office shall submit a list of goods, which indicates: 17.1. first and last name or company (the company) the name, registration number and address;
17.2. the trade description of the goods;
17.3. the value of the goods;
17.4. the location of the goods at the time provided for in the relevant area;
17.5. accurate information about each product type of product;
10.9. this rule 16.2 and 16.3. use of the goods referred to in the ground.
18. This provision of the goods referred to in paragraph 17 of the list, signed by the applicant and on which date, two copies shall be submitted to the Customs Office. One copy to the Customs Office and back to the applicant, and the other copy stays at the Customs office concerned. The Customs authorities shall approve the list of goods is an authorization.
19. This provision 3.18 and 19 of the annex referred to in paragraph 1, and shall maintain the necessary equipment, you can use the list during the year, all entry times in Latvia. The list of customs authorities shall be submitted once a year before the first importation of goods on time.
20. presentation of an ATA Carnet State revenue service established by the Director-General of customs authority considered the application for authorization. In this case, the ATA Carnet shall be deemed acceptance of the authorization, but the ATA Carnet is considered to be a customs declaration. The Customs office via which goods are imported into the customs territory of the Republic of Latvia, is considered the start of the customs procedure.
21. Goods which may be imported temporarily by using the ATA Carnet have been laid down 26 June 1990 Istanbul Convention on temporary admission of goods.
22. The Office accepts the ATA Carnet, if: 22.1. it is issued in the country, which is 6 December 1961, the Customs Convention on the ATA Carnet for the temporary admission of goods or 26 June 1990 Istanbul Convention on temporary admission of goods in the Member State;
22.2. Ata Carnet is issued by a fly, which are directly or indirectly linked with international guarantees, and if in that country his head issued ATA carnets shall be ATA Carnet galvotājorganizācij of Latvia;
22.3. the title page in the space provided for this purpose is the approval of the Customs authorities.
23. in order to receive permission to that rule 43, paragraph 44, and individual personal use and household objects, as well as a gym for the importation of the goods for a period of time, the written application the site relevant information may be submitted to the Customs Office, by electronic data processing and transmission features, laws and regulations. The registration of such information without caveats considered issuing a permit.
24. the natural person entering foreign persons temporarily a vehicle that is only used for personal use and not for commercial purposes (hereinafter private vehicle), subject to the authorization of these provisions in paragraphs 14 and 15. The vehicle applicable to partial exemption from customs payments.
3. the Declaration of goods for import at the time 25. Person authorised Customs procedure, customs declaration for import (hereinafter referred to as the Declaration) shall submit the authorization specified customs procedure at the Customs Office in the start except in cases where the simplified procedure shall apply for authorization.
26. where the simplified procedure authorisation, declaration or submit a list of goods at the Customs Office, which shall have the right to authorise a simplified procedure.
27. in order to apply for the import of the goods on time, using an ATA Carnet, it is reportable to the State revenue service determined by the Director-General by the Customs authorities.
28. the guarantee of the Customs Act in the meaning of article 29 provides for all goods imported temporarily, except that rule 4. goods referred to in the annex.
4. the owner and the user change 29. Goods temporarily admitted, allowed property rights Exchange. If goods imported under the condition that they belong to a foreign person, but the customs procedure at the time of its move to the Latvian people property, the user of the goods shall inform the authorisation holder and the customs authority on property rights Exchange as soon as it became known. If property rights affect the application of the import with full exemption from customs duties, the user of goods within 10 working days of the present temporary importation with partial relief from customs duties or other customs regime.
30. If the user rights and obligations taken over by another user, it retains the previous user's execution of customs procedures. New user rights and obligation is not the cause of admission to the time of the original amendment of conditions. Items considered when imported with the import of goods made by the time the first user of the goods.
31. the application to allow the user of the goods shall be submitted to the Customs Office, and signed by both the trade previous and new user, except when the previous item the user their right to use the goods are lost.
5. Movement of goods 32. If the goods are to be moved within the customs territory of the Republic of Latvia, shall transfer the permit to another person, or on the basis of the single permit, the permit must be the mark of the movement of goods, which, according to their admission takes place on time.
33. The holder of the authorization shall retain responsibility for the shifted the goods and notify surveillance before the customs authority of the intended movement of goods.
34. the customs authority shall allow the carriage of the goods, without customs formalities, from the start of the customs procedure, the Customs authorities on the use of space and of the use of the site to the completion of customs procedures.
35. the Person received a copy of the customs declaration the Customs authorities shall inform the said Customs Office of re-exportation of goods imported at the time.
6. at the time of Importation with full exemption from customs levies 36. Temporary importation with full exemption from customs duties applied to professional equipment, as determined in annex 5 of these rules.
37. Temporary importation with full exemption from customs duties does not apply to professional equipment, used in industrial production or packaging of the goods (except hand tools), as well as professional equipment which is used in the use of natural resources, building repairs, service, building or earthworks (except for special tools and instruments where it will use the Latvian party to produce goods which will lead from Latvia, and if such instruments and equipment remain the property of a foreign person).
38. For the application of the temporary importation with full exemption from customs duties, the rule referred to in annex 5 professional equipment must meet the following conditions: 38.1. equipment owned by a foreign person;
38.2. the equipment imported into Latvia a foreign person;
23.8. equipment used exclusively for the foreign person or only the foreign person under the supervision of the equipment taken in Latvia.
39. This rule 38.3. referred to in condition shall not apply to cinematographic equipment, radio or films, television programs or other audiovisual work, if the equipment is imported under a contract concluded with a person. The following equipment can be rent or similar transaction, if the transaction the other party is the person registered in Latvia.
40. Temporary importation with full exemption from customs duties applied to learning resources and teaching materials, including models, instruments, apparatus and devices (annex 6), if: 24.9. imported by public or private education establishments or vocational training institutions that have received the Ministry of education and science of the opinion on the compliance of the concerned point conditions, and is certified in the opinion the need these goods to be imported;
40.2. This provision 24.9. referred to educational or training institutions shall monitor the use of these goods in Latvia, as well as monitor that these goods are not used for commercial purposes;
40.3. the goods are imported in quantities necessary to implement the purpose of the importation;
25.1. the goods remain the property of foreign persons.
41. Temporary importation with full exemption from customs duties applied scientific materials and equipment intended only for research or training, including models, instruments, apparatus and devices (annex 6), if: 25.5. upon import to public or private scientific or educational institutions who have received the Ministry of education and science of the opinion on the compliance of the concerned point conditions, and is certified in the opinion the need these goods to be imported;
41.2. this rule 41.1. referred to scientific or educational institutions shall monitor the use of these goods in Latvia, as well as monitor that these goods are not used for commercial purposes;
41.3. goods are imported in quantities necessary to implement the purpose of the importation;
25.7. the goods remain the property of foreign persons.
42. The rules referred to in annex 6, material and equipment to time must not exceed 12 months.
43. Temporary importation with full exemption from customs duties applies to new and used personal effects of travellers and household items for travellers ' personal needs during a trip (annex 7), with the exception of goods imported for commercial purposes.
44. Temporary importation with full exemption from customs duties applied to sports goods and other objects (annex 7), which the foreign person uses sports competitions, demonstration or training in Latvia.
45. Personal effects, household items and sporting goods a person leave no later than leaving the country.
46. Temporary importation with full exemption from customs duties shall apply for tourist publicity material (annex 8).
47. Temporary importation with full exemption from customs duties applied to objects that belong to the seafarers or persons on board the vessel and the vessel are involved in service or the provision of services while the ship is at sea (annex 9), if the articles are: 29.3. for cultural, educational, recreational, sporting or religious events;
47.2. unloaded from a vessel engaged in international maritime traffic to these subjects used the temporary needs of the crew during the period, while the ship is in port.
47.3. imported for a period of up to 12 months and with the authorization of the Ministry of transport imported religious or other public bodies to use those items regularly organize events for seafarers.
48. This provision of the annex 1., 2., 3., 4. and 5. the measures referred to in point is: 29.9. trade, industrial, agricultural or crafts exhibition, fair or similar public events related to the subject matter of the play;
48.2. charity organized exhibitions or conferences;
48.3. the exhibition or Conference, organized to promote education, arts, crafts, sports, scientific, technical, educational, cultural, trade and tourism development, as well as to support religious activities, services or activities promoting economic cooperation and the International Fellowship;
30.1. international organisations or international group, Department or Committee meetings;
30.1. official or commemorative meetings.
49. the provisions of this annex 1., 2., 3., 4. and 5. the measures referred to in paragraph 1 are not considered shops or work spaces, personal objectives organized activities to sell temporarily imported goods.
50. This provision of the annex referred to in paragraph 6 of the hardware imports considered irregular if the hospital or other medical establishment of exception requires foreign medical treatment institution, surgical or laboratory equipment on the basis of the urgent circumstances and the need to improve or replace the hospital equipment.
51. Temporarily imported containers referred to in those provisions of Annex 8, paragraph 3, may not be used in internal traffic, even if such transport not regularly, except in the case of goods exported from Latvia. If the containers are imported filled, this prohibition applies only from the time that the container is emptied.
52. The rules referred to in annex 3 and the means of production of alternate temporary admission should not exceed six months.
53. These provisions of annex 3, paragraph 13, fur products, precious jewellery, carpets and temporary admission should not exceed six weeks.
54. The provisions of paragraph 21 of the annex 3 of the goods, if not economic impact: 54.1. the person concerned enters goods no more than once a year;
54.2. the goods will stay in Latvia for a period not exceeding three months;
54.3. goods of a total value not exceeding 2000 lats.
7. temporary admission of vehicles with full exemption from customs payments 55. Vehicles temporary importation with full exemption from customs duties shall apply in the cases set out in this chapter.
56. The vehicles covered by temporary importation with full exemption from customs duties, lend, lease, pledge, or transfer to the Latvian people owned or in use, except in the cases provided for in this chapter.
57. Commercial Road vehicles and their trailers for temporary importation with full exemption from customs duties, if applicable: 57.1. imported foreign person or that person's behalf;
57.2. the commercial use of a foreign person or that person's behalf;
57.3. they are registered in a foreign country on behalf of foreign persons or persons of documentary evidence that vehicles not registered in Latvia, is owned by a foreign person;
57.4. use only the services that begin and end outside Latvia.
58. a vehicle registered in the attached trailer temporary importation with full exemption from customs duty shall also apply if these provisions are not complied with. in 57.1 and 57.2 these conditions.
59. The provisions referred to in paragraph 57 of the vehicles and trailers can stay in Latvia during the time required for carrying out such activities, which require the importation of vehicles and trailers on time (for example, the reception of passengers, freight and the cost of goods for loading, unloading and transportation, maintenance of vehicles or chauffeur the compulsory rest).
60. This provision is 57.1 and 57.2. application of paragraph the persons acting on behalf of a foreign person requires the authorisation of the relevant foreign persons. In this case, the commercial vehicles may drive a person in Latvia.
61. a person belonging to the commercial vehicles and trailers for temporary importation with full exemption from customs duties, the Customs authorities may allow to apply for a period not exceeding four weeks, if the person is well documented the need for these vehicles and trailers import at the time.
62. Temporary importation with full exemption from customs duty may be applied to commercial vehicles and trailers, which are imported and used in Latvia natural persons, if the vehicle or trailer owned by a foreign person with which Latvia has concluded an individual contract of employment. This temporarily imported for commercial vehicles or trailers can be used for personal use, if this happens occasionally, and intended for such use in the contract of employment.
63. Temporary importation with full exemption from customs duties apply to private vehicles, including vans and trailers that you can add private vehicles (without right next to rent such vehicles, except if this is immediate for re-exportation of the vehicle) where: 39.2. vehicles imported by a foreign person;
39.3. the vehicles used by foreign persons for personal use;
63.3. the vehicle is registered in a foreign country on behalf of foreign persons or persons of the documentary evidence that the vehicle is not registered in Latvia, is owned by a foreign person.
64. private vehicles temporary admission should not exceed six months with or without interruption in any 12 month period.
65. Temporary importation with full exemption from customs duties also apply to private vehicle registered in the user's country of residence and in use for regular driving from home to work and back. Each entry as a separate State of customs procedures in the start, but check out — on the completion of customs procedures. In this case, the access number in Latvia is not limited.
66. Temporary importation with full exemption from customs duties applied to the student's private vehicle registered in the student's country of residence and that the student used in Latvia, where he is staying during training. In this case, the procedure while a student staying in Latvia, but not more than two years. If the student studies leave Latvia during each new entry and exit, respectively, considered the start of the customs procedure or completion. Study on the number of times of arrival time in Latvia is not limited.
67. Temporary importation with full exemption from customs duties also apply to foreign persons in a private vehicle registered in the person's country of residence, as long as that person is residing in Latvia, and uses the vehicle for specific tasks. In this case, the procedure shall apply for the duration of the foreign person residing in Latvia, but not more than two years. Each new entry and exit from Latvia, they shall be considered as a starting point or the customs procedures have been completed. Duties of entry count in Latvia is not limited.
68. the vehicle intended for personal use and belongs to a foreign country registered rental company, you can rent a foreign natural person in Latvia it re-exports. If that vehicle is located in Latvia in accordance with the lease, it must be taken during the period, re-exports which this foreign person determined by the Customs authorities of Latvia.
69. the re-exportation of vehicles may use the foreign hire employees whose normal place of residence is in Latvia.
70. Foreign natural persons spouse, closer and closer to the bottom of the stage-stage downstream relatives whose domicile is in a foreign country, Latvia may use temporarily imported private motor vehicle.
71. a physical person may use temporarily imported private motor vehicle for personal use, if its use is regular and if the person running the product on behalf of the user or his name, which is a foreign person who arrived in Latvia.
72. If the vehicle is registered in a foreign country and Latvia's natural person going to move from their permanent place of residence in Latvia to foreign, temporary importation with full exemption from customs duties of Latvia natural persons applied to the vehicle, subject to the following conditions: 72.1. the Party shall provide the Customs authorities with evidence of a change of residence;
72.2. the vehicle must be exported within three months from the day of arrival. If the check is delayed and this time limit cannot be met, the physical person of Latvia shall inform the customs authority and fulfil the requirements established by this authority, in order to prevent that the vehicle is used, waiting for a delayed departure.
73. Temporary importation with full exemption from customs duty or the riding horse vilcējdzīvniek and vehicles that carry them. Riding horse or vilcējdzīvniek and the carrying vehicle location in Latvia may not exceed three months.
74. Temporary importation with full exemption from customs duties applied to railway rolling stock, tractor, railway wagons and different package, used for the transport of persons or goods by rail, if the railway rolling stock: 74.1. belongs to the foreign person;
74.2. rail network is registered outside Latvia.
75. For a time imported railway rolling stock may be located in the territory of Latvia up to 12 months.
76. Railway rolling stock may be put at the disposal of the people of Latvia, in common use in accordance with the agreement, which provides that the national rail network may use other national rail network rolling stock.
77. In exceptional cases, the Customs authorities may authorise a person to Latvia to import and use wagons intended for the carriage of goods, which apply to the import of the time. In each of these cases the Customs Office handled separately and determine the customs procedure, taking into account the specific circumstances.
78. Temporary importation with full exemption from customs duties applied to aerial vehicles if: they will stay in Latvia 78.1. only for the time necessary for carrying out the activities which require airspace temporary admission of vehicles (e.g., passenger, freight and the cost of transport of goods, loading and unloading, vehicle maintenance);
78.2. handled foreign person that owns the air vehicle, or on behalf of, the person entitled;
78.3. air vehicle is registered in a foreign country is it possible to prove that the documentary air vehicle owned by a foreign person.
79. In exceptional cases, the Customs authorities may authorise a person to Latvia time to import and use the air vehicles. In each of these cases the Customs Office handled separately and determine the customs procedure time, considering the circumstances.
80. Temporary importation with full exemption from customs duties can be applied to the air vehicle, imported and used in Latvian natural person when the vehicle belongs to a foreign person with which Latvia has concluded an individual contract of employment. This air temporarily imported vehicle can be used for personal use, if this does not happen on a regular basis and is expected to contract.
81. Private air vehicle for personal use, the temporary importation with full exemption from customs duties, if it imported foreign: 81.1.;
81.2. foreign use person;
81.3. imported air vehicle is registered in a foreign country to a foreign person or foreign person belongs and it may well documented.
82. air vehicles temporary admission should not exceed six months with or without interruption in any 12 month period.
83. The air vehicle, intended for personal use and belongs to a foreign country for foreign registered rental company, you can rent a foreign natural person in Latvia it re-exports. The air vehicle for re-exportation is to take place during the period that the foreign person determined by the Customs authorities of Latvia.
84. The foreign natural persons spouse, closer and closer to the bottom of the stage-stage downstream relatives whose domicile is in a foreign country, Latvia may use temporarily imported private air vehicle.
85. Private air vehicle, which already applied to temporary admission, personal use may be used, in certain cases, the natural person if the person running the product on behalf of the user or his name, which is a foreign person who arrived in Latvia.
86. The air vehicle for re-exportation may also use the foreign hire employees whose normal place of residence is in Latvia.
87. Temporary importation with full exemption from customs duties apply water vehicles and the authorisation is granted for a period that is required for the performance of such activities that require water temporary admission of vehicles (e.g., passenger, freight and the cost of transport of goods, loading and unloading, vehicle maintenance).
88. Temporary importation with full exemption from customs duties apply water vehicle, if it enters the foreign State 88.1:.;
88.2. their personal needs in case of a foreign person;
88.3. imported vehicle is registered in a foreign country to a foreign person or foreign person belongs and it may well documented.
89. private water vehicles temporary admission may not exceed six months with or without interruption in any 12 month period.
90. Water vehicle, intended for personal use and belongs to a foreign country for foreign registered company, you can rent a foreign natural person in Latvia it re-exports. Water vehicle for re-exportation is to take place during the period that the foreign person determined by the Customs authorities of Latvia.
91. Foreign natural persons spouse, closer and closer to the bottom of the stage-stage downstream relatives whose normal residence is abroad, Latvia may use temporarily imported private water vehicle.
92. Private vehicle with water if applied at the time of importation, the personal commercial use may be used, in certain cases, the natural person if the person running the customs procedures on behalf of the holder or his name, which is a foreign person who arrived in Latvia.
93. Water vehicle for re-exportation may also use the foreign hire employees whose normal place of residence is in Latvia.
94. Temporary importation with full exemption from customs duties applicable platforms (pallets of goods).
95. An identifiable platform temporary admission should not exceed 12 months. This period may be reduced at the request of the interested party.
96. The Platform for which identification is difficult, allowed to remain in Latvia until six months. This period may be reduced at the request of the interested party.
97. Temporary importation with full exemption from customs duties apply to containers approved for transport under Customs seal or just highlighting, if at the time of entry of the owner, possessor or their representatives.
98. The containers, which are suitable for the temporary admission, can remain in the customs territory of the Republic of Latvia in 12 months.
99. At the time of the imported containers can be used for domestic shipments before re-exporting them from the customs territory of the Republic of Latvia. Appropriate containers located during Latvia's customs territory can only be used once for the carriage of goods that is loaded in the area and are intended for unloading in the customs territory of the Republic of Latvia, where the containers would have to go in this area.
100. The container equipment and container auxiliary equipment may be imported along with the container to take it back later alone or with another container, or imported separately to be re-exported it later with the container.
101. This paragraph 97 may apply to containers, whether or not they are approved for transport under Customs seal, if visible to them is a durable label, which contains the following information: the owner or possessor of 101.1. name, surname, personal code or company (company) name and address or the laws for this purpose in the international identification;
the owner or possessor of 101.2. specify the identification marks and numbers;
101.3. tare weight of the container, or does it also permanently fixed equipment (excluding replaceable bodies used in combined rail transport);
101.4. container home State full name or in accordance with the provisions of the customs declaration filling down the rankings, or letters that indicate the country of registration of the vehicle in international road traffic, or in numbers (excluding containers, used for air transport).
102. at the request of the Customs authorities of goods the user provides the customs authority with the additional information that is related to the clearance of the container.
103. the containers whose admission to the time required for customs, in addition to the particulars the following information: manufacturer's number, 103.1.
103.2. identification number or letters of the type, if they are approved as standard containers;
103.3. proof that a container correspond to these rules referred to in paragraph 104 technical requirements.
104. The provisions referred to in paragraph 103 containers must meet 14 November 1975 the Customs Convention on the international transport of goods under cover of TIR, annex 7 for the first and second subparagraph in accordance with the third subparagraph of annex 7 of the explanatory notes.
105. If a customs authority finds that the introduction to the proposed container does not match this rule 104 technical requirements listed in, or if you have any significant container defect and therefore they do not meet the standards, which were approved according to the transport under Customs seal, the customs authority on these containers shall not be subject to customs. However, if the customs security necessary customs procedure, the Customs Office shall act in accordance with the provisions laid down in Chapter 8 of the agenda.
106. Temporary importation with full exemption from customs duties applied to vehicle spare parts, accessories and equipment, including mechanisms used to store, secure or protect goods, imported separately from the vehicle to which they are intended. They temporarily imported under the following conditions: 106.1. spare parts, imported separately or together with the vehicles to which they are intended, only these vehicles use small repair works and maintenance;
106.2. vehicle fittings were needed on the way to Latvia or the daily maintenance and repair, if these jobs do not conflict with the temporary importation and can be made in the customs procedure.
8. measures taken to containers suitable conditions for 107. If international transport is found, the approved container, non-compliance with the rules referred to in paragraph 104 of the technical specifications, the Customs authorities do not recognise the validity of the approval.
108. If the container does not comply with the provisions of the customs authority it approved for transport under Customs seal, the customs authority shall notify the person responsible for the container so that it can restore the container to the State it was in at the time of approval, if the repair can be done quickly. When the container is fixed, it may be appropriate to continue the path to the destination, if the Customs Office has approved containers.
109. If a container is not repaired or the person responsible for the container, choose to fix it in the country in which it was approved for international transport, the customs authority shall take one of the following: 109.1. refusing to seal the container and does not grant permission for use of its services in cases where sealing is required;
109.2. instructs the owner or possessor of the container to remove the container from the operation and content of transhipment permits it in another vehicle.
110. the customs authority may take measures to ensure that the container repairs.
111. If the customs authority has taken off from the approval plate or container found significant deficiencies in several containers, which no longer conform to the norms, which, according to those approved for transport under Customs seal, are informed about the approval of the responsible authority or the customs administration. For the initial approval of the container the responsible customs office is invited to participate in the new issue of the approval procedure, if it takes place in Latvia.
112. the container is a significant drawback, if: the goods may land 112.1. or to load a container with separate customs security, without leaving visible traces of tampering or without damaging the Customs seal;
It is not possible to 112.2. easy and effective customs security;
112.3. There are blinds or places where it is possible to hide the goods;
112.4. Customs inspection is not readily available in all the places where you can store items.
9. Temporary admission with partial relief from customs duties 113. Goods which cannot be granted full exemption from customs duties in accordance with the provisions of Chapter 6 and 7, may be granted a partial exemption from customs payments, if the goods are in the possession of a foreign person.
114. Temporary importation with partial relief from customs duties does not apply to consumer goods and goods which according to laws or regulations is prohibited to import at the time. The goods in accordance with these provisions cannot be applied to the temporary importation with full or partial relief from customs duties, does not apply at the time of importation.
115. The application of the partial relief from customs duties, customs duty amount to be 3% of the customs duties that would be payable on the goods, if they are released for free circulation. The amount payable for each month spent in Latvia. The overall amount may not exceed the customs duty as calculated date of acceptance of the Declaration for the import of the goods at the time of the application, if the goods are released for free circulation. Calculation of customs payments, not full month is equivalent to a full month.
116. The authorisation for importation with partial relief from customs duties, the customs authority shall take into account the objectives of the customs procedure, the period of validity of the goods, if the goods in question provided for, and other relevant circumstances.
117. If the goods have been granted partial exemption from customs payments, change the user and this change occurs after the new 3% duty period began, the original user of the goods are not paid for the full month as a full month.
118. Where a customs debt is incurred in respect of goods under the temporary importation, it is calculated as the difference between the customs duties declarations for a customs procedure and the date of the payments made under the temporary importation with partial relief from customs duties.
10. completion of customs procedures 119. Conditions for finished goods leaving back or another Customs regime.
120. The items that apply to importation with partial relief from customs duties, is detectable in paragraph 115 of these rules determine the customs duty.
121. This provision of the annex 1., 2., 3., 4. and 5. import of goods referred to in paragraph 1 at the time, using the ATA Carnet, considered complete if they are consumed, destroyed or distributed free of charge to members of the measure.
122. If the importation of this provision of the annex 1., 2., 3., 4. and 5. the goods referred to in paragraph 1 is not used, the ATA Carnet shall be presented by the managing of the event at customs at the Customs Office in the start application with the request to allow the goods under a customs procedure of release for free circulation, on the basis of the use of the goods. The application specifies the commodity codes in accordance with the combined nomenclature, product name, quantity, value and purpose of use.
123.121. These provisions and 122 goods referred to in paragraph should correspond to the objective of the measure and the number of visitors.
124.121.122 these rules and procedures referred to in paragraph does not apply to alcoholic beverages, tobacco products and fuel.
125. The Declaration of completion of customs procedures specified in the licence to complete customs procedures at the Customs Office, except in the case where the simplified procedure for authorization (subsection 2.2 of these rules).
126. where the simplified procedure authorisation, Declaration of completion of customs procedures or the list of goods submitted to the Customs Office which issued the authorization.
127. If admission time is used, the ATA Carnet shall be submitted to the authorised Customs Office of discharge.
128. If temporarily imported goods released for free circulation, the customs duties calculated in accordance with the laws and regulations in force on the day when you start the import at the time, and the Bank of Latvia exchange rate. The calculation of the total amount of customs duty as the time suitable for temporary admission, the refinancing rate. The period must not be shorter than a month.
129. The refinancing rate does not apply for release of goods for free circulation, which is declared at the time of admission under this rule 43, 44 and 46 and annex 1., 2., 3., 4., 5., 7 and 13.
130. Temporarily imported goods may be re-exported in one or more consignments. If the goods are not exported part back on time or have violated other customs procedures, temporary admission, rules, customs debt arises only on those goods in respect of which the conditions have not been complied with.
11. Closing questions 131. Licences issued before the entry into force of these regulations, valid until the expiry of the period specified therein.
132. Be declared unenforceable in the Cabinet of 10 October 2000, the rules No. 349 "customs procedures-temporary admission-enforcement order" (Latvian journal, 2000, 360./362.nr.).
Prime Minister a. Smith financial Minister g. Smith Editorial Note: rules shall enter into force on 8 November 2002.
3. the Cabinet of Ministers of 4 November 2002, regulations no 495 other goods the full exemption from customs duties on Import with full exemption from customs duties shall apply: 1. The goods intended for display or demonstration at a specific event.
2. The goods intended to be used together with the measure of goods imported for exhibition, including: 2.1 the building and finishing materials, including electrical and temporary stands, owned by a foreign person and you need to time imported goods exhibition or demonstration;
2.2. advertising and demonstration material or equipment that is designed for the advertising of the goods to you.
3. Professional equipment, including interpretation equipment, sound and image recording apparatus, an educational, scientific or kultūrizglītojoš, if those goods are intended for use in international conferences or congresses.
4. Live animals imported for demonstration or participation in a certain event.
5. Products during the event, using appropriate equipment, machinery, apparatus or animals imported under the customs procedure for inward for a while. The acquisition of such products in the product user shall inform the Customs authorities of the customs procedures to complete.
6. Medical, surgical and laboratory equipment intended for hospitals or other medical institutions where: 6.1 hardware are imported regularly and not borrowed or loaned free of charge;
6.2. equipment intended to be used in diagnosis or therapy.
7. Equipment and materials for the accident and disaster relief in Latvia if they are borrowed or lent free of charge to institutions legislation duly authorised to carry out such activities.
8. Tar, which marks its identification (containers, tanks, as well as consumables, such as winding reels, reels or other similar materials except paper, chipboard or glass wool), where Tara is: 8.1 imported filled for re-exportation are declared and filled or empty;
8.2. imported empty for re-exportation filled and are declared.
9. Templates, blocks, drawings, sketches and other similar articles that contribute to the production of goods for export, as well as measuring, checking or testing instruments associated with the production of goods for export and for the Latvian people, when Latvia will be exported at least 75% of the production which produced using these items.
10. Goods designed for testing, experimentation or demonstration, including the tests and experiments required to determine the type of item (provided that doing these steps, not profits are made).
11. in existing or planned Production of samples for play to get orders for the production of like goods in Latvia.
12. replacement means of production, such as tools, equipment or machinery that deliveries of products similar to or repair completion shall be granted free of charge for a time by the supplier or repairer.
13. the fur products, precious stones, carpets and jewelry, if it can not be imported as samples and the decision on the purchase of these goods will be accepted after inspection of the goods received.
14. The motion picture, print, and other materials developed in which entered the picture, and to watch before commercial use.
15. Movies, magnētiskaj tapes, cables and other materials, which are designed to record the sound or picture, duplicate or copy.
16. Movies that demonstrate the foreign goods or equipment or their activities, if they are not displayed to the public for a fee.
17. Free sējlīdzekļ information, which are used in automatic data processing.
18. Any species of live animals imported for use with the following objectives: 18.1 the King;
18.2. the training;
18.4. shoeing or weighing;
18.5. the veterinary care;
18.6. check (purchase or evaluation URu.tml.);
11.6. participation in shows, exhibitions, races and competitions or demonstration;
12.8. Entertainment (circus animals and other trained or not trained animals);
11.7. Tourism (also the lap animals of travellers);
18.10. the different functions (police dogs or horses; meklētājsuņ, glābējsuņ, dog-blind person guides-URu.tml.);
18.11. rescue work;
18.13. performance of work or transport;
18.14. medical purposes (such as snake venom).
19. working cattle or special equipment, imported foreign person registered in a foreign country, which shares borders with Latvia, where cattle or special equipment are imported in the border — an area not exceeding 15 km perpendicular to the border of the State (local smaller administrative area that includes the above 15 km zone, shall also be considered to be included in this territory). Exemption from customs duties applicable when working cattle, or special equipment intended for use in agriculture and forestry, including tree felling and transportation, as well as fish farming.
20. the various plants used the border area of infrastructure of general importance for the construction, repair and maintenance, if the work is monitored and on them the responsibility of national authorities.
21. foreign goods the importation of which is economic impact.
Financial Minister g. Smith annex 4 Cabinet-November 4, 2002 regulations no 495 goods for which the Customs Office does not require the submission of a guarantee admission time 1. Goods which are in accordance with the provisions of point 16 shall declare it orally.
2. the goods for which the conditions for using the ATA Carnet.
3. foreign persons in private vehicles enters the physical persons of Latvia at the time.
Financial Minister g. Smith annex 5 cabinet 4 November 2002 regulations no 495 1. Professional equipment equipment designed for the press, radio or television organizations which have foreign persons and arrive in Latvia, to prepare reports and its broadcast with the authorization of the competent authorities or to record material for special programs: 1.1. equipment of press staff: 1.1.1 personal computers;
1.1.3. the typewriter;
1.1.4. the different cameras (film and electronic cameras);
1.1.5. sound or image transmitting, recording or reproducing apparatus (for example, tape recorders, video recorders, video, microphones, mixers, speakers);
1.1.6. sound or image recording features (pure or with the entry);
1.1.7. control instruments, measuring instruments and measuring apparatus (for example, oscilogrāf, tape recorder and VCR control systems, testers, equipment boxes and bags, vektorskop, videoģenerator);
1.1.8. lighting equipment (spotlights, converters, tripods);
1.1.9. accessories (cassettes, eksponometr, lenses, tripods, accumulators, battery holder, battery chargers, monitors);
1.2. sound transmission equipment: telecommunications equipment 1.2.1 (or radio transmitters); to the network or a cable connected to the transmitter; satelītsavienojum Assembly;
1.2.2. audiofrekvenč imaging device (sound capture, recording or reproducing apparatus);
1.2.3. the control tools, measuring instruments and measuring apparatus (for example, oscilogrāf, tape recorder and VCR control systems, testers, equipment boxes and bags, vektorskop, videoģenerator);
1.2.4 accessories (such as watches, clocks, compasses, microphones, mixers, tape records, generators, transformers, batteries and accumulators, battery chargers, heating, air conditioning and ventilation devices);
1.2.5. sound recording features (pure or with the entry);
1.3. television equipment: 1.3.1. television cameras;
1.3.3. control instruments, measuring instruments and measuring apparatus;
1.3.4. broadcasting and retransmission apparatus;
1.3.5. communication devices;
1.3.6. sound or image recording or reproducing apparatus (for example, tape recorders, video recorders, video, microphones, mixers, speakers);
1.3.7. lighting devices (for example, spotlights, converters, tripods);
1.3.8. editorial equipment;
1.3.9. accessories (such as watches, clocks, compasses, lenses, eksponometr, tripods, battery chargers, cassettes, generators, transformers, batteries and accumulators, heating, air conditioning and ventilation devices);
1.3.10. sound or image recording media, pure or with the entry (for example, title, recognition signals, the musical insertions);
1.3.11. film in the process;
1.3.12. musical instruments, costumes, decorations and other properties, the podium, makeup accessories, hair dryers;
1.4. vehicles specially designed or adapted for the purpose or with the following devices: 1.4.1. television broadcasting;
1.4.2. television equipment;
1.4.3. video footage;
1.4.4. the sound recording and playback equipment;
1.4.5. the slow projection equipment;
1.4.6. with the installation of the equipment.
2. Cinematographic equipment necessary for a foreign person who arrives in Latvia, to take a specific film: 2.1. different cameras (film and electronic cameras);
2.2 control tools, measuring instruments and measuring apparatus (for example, oscilogrāf, tape recorder and VCR control systems, testers, equipment boxes and bags, vektorskop, videoģenerator);
2.3. the cinematographic carts and props;
2.4. lighting devices (for example, spotlights, converters, tripods);
2.5. the editorial equipment;
2.6. the sound or image recording or reproducing apparatus (for example, tape recorders, video recorders, video, microphones, mixers, speakers);
2.7. sound or image recording media, pure or with the entry (for example, title, recognition signals, the musical insertions);
2.8. movie prov;
2.9. accessories (such as watches, clocks, compasses, microphones, mixers, tape records, generators, transformers, batteries and accumulators, battery chargers, heating, air conditioning and ventilation devices);
2.10. musical instruments, costumes, decorations and other properties, the podium, makeup accessories, hair dryers;
2.11. vehicles designed or specially adapted to the objectives referred to in this paragraph.
3. other professional equipment required for foreign persons who arrive in Latvia, to enforce a specific task or professional purposes: 3.1 equipment hardware, device or vehicle mounting, Assembly, inspection, operation, servicing or repair of: 3.1.1. Tools;
3.1.2. measuring, checking or testing equipment and instruments (such as temperature, pressure, distance, height, area, speed detection), including power tools (for example, voltmetr, ampērmetr, instrument cables, transformers, were recording instruments) and matrix;
3.1.3. apparatus and equipment and hardware device for taking pictures during or after Setup;
3.1.4. the apparatus for viewing;
3.2. equipment needed for entrepreneurs, business consultants, production experts, accountants and similar professions: 3.2.1. personal computers;
3.2.2. the typewriter;
3.2.3. a sound or image transmitting, recording or reproducing apparatus;
3.2.4. the computing instruments and apparatus;
3.3. equipment required for topographical surveys or geophysical prospecting experts: 3.3.1. instruments and measuring apparatus;
3.3.2. the drilling device;
3.3.3. transmitters and communications;
3.4. equipment necessary for experts combating pollution;
3.5. instruments and apparatus necessary for doctors, surgeons, midwives, and ordered similar professions;
3.6. what equipment you need, paleontologists, archaeologists, geographers, zoologists and other scientists;
3.7. what equipment you need entertainment artists, theatrical performers and orchestras, also objects used in public or private performances (for example, musical instruments, costumes, props);
3.8. what equipment you need speakers to be considered;
3.9. what equipment you need photographers (such as different cameras, cassette, eksponometr, lenses, tripods, accumulators, battery holder, battery chargers, monitors, lighting equipment, fashion goods and accessories for fotomodeļ);
3.10. vehicles designed or specially adapted to the specific task (the mobile inspection units, travelling workshops and laboratories).
4. Professional equipment, accessories and spare parts, imported later to repair a temporarily imported professional equipment.
Financial Minister g. Smith annex 6 Cabinet 4 November 2002 the Regulation No. 495
Training tools, pedagogical and scientific material and scientific equipment 1. Sound or image recording devices or players: 1. slide and film projection apparatus;
1.2. the cinematographic projection apparatus;
1.3. the reverse-projection apparatus and Episkopi;
1.4. recorders, magnetoskop and video equipment;
1.5. closed circuit television equipment.
2. materials containing sounds and images: 2.1. slides, movie tapes and microfilm;
2.2. the film;
2.3. sound recordings (magnetic tapes, discs);
2.4. a videotape.
3. Specialized materials: 3.1. bibliographic equipment and audiovisual equipment for libraries;
3.2. mobile libraries;
3.3. laboratory for language teaching;
3.4. simultaneous interpreting equipment;
3.5. the programmed motor or electronic teaching aids;
3.6. the education of disabled people or trade teaching material specifically.
4. other materials: 4.1 wall tables, charts, maps, plans, photographs and drawings;
4.2. to play instruments, apparatus and models;
4.3 pedagogical information object of Visual Collections or audiokolekcij object teaching (teaching);
4.4. post or trade for teaching instruments, apparatus, tools and mechanical equipment;
4.5. installations, including those that are customized or designed for cars to use the help and are imported in these works, the training of the persons involved.
5. Other goods imported for educational, scientific or cultural purposes: 5.1 dramatiskaj groups or theatres send costumes and stage accessories, their free or loaned; lends
5.2. the musical theatres or orchestras, musical scores, sent its free or loaned to lend.
6. This annex 1., 2., 3., 4. and 5. the above material and equipment spare parts and accessories, as well as the special tools that are designed to store, validate, calibrate, or repair of such material and equipment.
Financial Minister g. Smith annex 7 Cabinet 4 November 2002 regulations no 495 travellers ' personal effects, household items and sporting goods imported 1. Travellers ' personal effects and household items: 1.1. clothing;
1.4. the camera and film camera along with movies and their accessories;
1.5. portable slide or film projection apparatus and accessories along with the slides and movies;
1.6. camera and portable video recorders with tapes;
1.7. portable musical instruments;
1.8. portable players with records;
1.9. portable sound recording devices and players (including dictating machines) with ribbons;
1.10. portable radios;
1.11. portable television sets;
1.12. the portable typewriter;
1.13. portable calculators;
1.14. portable personal computers;
1.16 the baby strollers;
1.17. the wheelchair;
1.18. sports equipment (tents and other camping equipment, fishing, mountaineering, diving equipment, sporting firearms with ammunition (with the permission issued by the Ministry of the Interior), not motorized bicycles, canoes or kayaks, the length of which is less than 5.5 m, skis, tennis rackets, surfboards, surfing boards, gliders, hang gliding and golf accessories;
1.19. portable dialysis and similar medical apparatus, machines, and things that are imported for use together with them;
1.20. others explicitly personal effects.
2. Sporting Goods: Athletics Accessories: 2.1 2.1.1. barriers;
2.1.2. Spear, disks, cards, balls and hammer;
2.2. ball game Accessories: 2.2.1. all types of balls;
2.2.2. racquets, clubs, bats, wands URu.tml.;
2.2.3. all types of networks;
2.2.4. the goal posts;
2.3. winter sports equipment: skis and poles 2.3.1;
2.3.3. bobsleigh sleigh;
2.3.4. curling supplies;
2.4. all types of sports clothes, shoes, gloves, headgear URu.tml.;
2.5. water sports equipment: canoes and kayaks 2.5.1.;
2.5.2. the sailing and rowing boats, sails, oars and paddles smailīš;
2.5.3. surfing and sailing;
2.6. motor vehicles and vessels: 2.6.1. cars;
2.6.3. a motorboat;
2.7. accessories of different measures progress: 2.7.1. firearms and ammunition of sport (with the permission issued by the Ministry of the Interior);
2.7.2. non-motorized bicycles;
2.7.3. stop stop the shooter and arrows;
2.7.4. fencing accessories;
2.7.5. gymnastics accessories;
item 2.7.6. the compass;
2.7.7. breaking the mats and tatamis;
2.7.8. weightlifting accessories;
2.7.9. equestrian accessories and gig;
2.7.10. gliders, hang gliding and wind aircraft;
2.7.11. mountaineering accessories;
2.7.12. music cassettes with records;
2.8. additional accessories: 2.8.1. measurement and scoring display accessories;
2.8.2. blood and urine tests.
Financial Minister g. Smith Annex 8 Cabinet 4 November 2002 regulations no 495 tourist publicity material 1. materials intended for exhibition in the official State travel agency accredited representatives seconded or correspondents or in other places approved by the Customs authorities of the State where the goods were imported temporarily for: pictures and drawings, framed photographs and it increases, catalogues, paintings, engravings or lithographs, sculptures , tapestries and other art works.
2. the exhibition of works of art for display cases, stands and other similar items, including electrical and mechanical accessories.
3. Documentary films, tape recordings and other sound recordings intended for use in free performances, except for those records, the object of which is used for commercial advertising or marketing in General in the country in which the goods were imported temporarily.
4. Flags to match the needs of the planned measures.
5. the Diorama, miniatures, slides, push blocks, photographic negatives.
6. Folk crafts, tautastērp and other folklore-related samples according to the planned event.
Financial Minister g. Smith 9. attachment Cabinet 4 November 2002 the Regulation No. 495 of improving the living conditions of the Seafarers requires items 1. Reading: 1.1 books;
1.2. the distance learning course materials;
1.3. newspapers, magazines and other periodicals;
1.4. a brochure on living conditions in ports.
2. Audiovisual material: 2.1 sound and image transmission apparatus;
2.3. radios and televisions;
2.4. motion picture and other projection apparatus;
2.5. sound recordings (language courses, radio, music and entertainment broadcast records);
2.6. the movies;
3. Sports equipment: 3.1 sports clothing;
3.2. the ball;
3.3. racquets and nets;
3.4. Board Games;
3.5. athletic accessories;
3.6. gymnastics accessories.
4. Articles hobbies: 4.1 table games;
4.2. musical instruments;
4.3 accessories the amateur theatre;
4.4. materials for painting, sculpture, woodworking, metal working, carpet manufacture URu.tml.
5. Accessory religious rituals.
6. subject matter referred to in this annex, accessories.
Financial Minister g. Smith