Cabinet of Ministers Regulations No. 94 in Riga, 5 March 2002 (pr. Nr. 10, § 3) Declaration of Goods and simplified customs clearance procedure Issued in accordance with article 1 of the customs law of the eleventh subparagraph of article 132 the third and fourth and 1 article 147.2 General questions 1. determines the order in which the natural and legal persons of the declared goods customs procedure applicable in the simplified customs clearance, the simplified declaration, as well as simplified procedures of customs clearance and priority products for natural disasters , emergency or disaster relief.
2. the procedure laid down in the provisions applicable to all the customs procedures also apply for re-exportation of goods.
2. the declaration procedure 2.1. Written customs declaration 3. Installations for the production of components, which are classified under one of the Latvian Code of the combined nomenclature, shall be considered as one type of goods.
4. the customs declaration (hereinafter referred to as the Declaration) with signature confirms the declarant or the declarant, principal or the principal's authorized representative (hereinafter referred to as the declarant).
5. The declarant shall be responsible for: 5.1 customs declaration message submitted for accuracy;
5.2. the attached document (accompanying document);
5.3. all compliance with the obligations provided for in the application of the goods declared in certain customs procedures.
6. the Customs Office of Declaration and accompanying documents kept in the legislation. If the declarant original accompanying document required other activities, the customs authority shall keep a certified copy of the accompanying document bilaterally. The Customs Office shall ensure that the accompanying document referred to in the later would not be used for purposes other than those related to the specific lot (post) volume or value.
7. the Declaration shall be lodged at the Customs office where the goods are presented. It shall be submitted as soon as the goods are reported in (goods physically delivered at the Customs office or customs offices in a specific location, and the Customs Office notified that the goods are delivered to it).
8. the customs authority at the request of the declarant, shall adopt the declaration before the goods are presented to customs. In this case, the goods the customs authority shall within 30 days after the submission of the Declaration. If the goods have not been presented within the time limit set by the Customs authorities, the Declaration shall be deemed not to have been filed and withdrawn.
9. If the declarant after coordination with the customs authority of the other place is presented, rather than customs authorities, the Declaration shall be deemed to have been filed at the Customs office where the Customs representative of the authority.
10. the Declaration has been accepted by the moment when the Customs authorities shall register with the appropriate number. By this time pushing the rules referred to in paragraph 5. The Declaration shall also indicate the date when it is accepted by the Customs authorities.
11. the customs authority shall amend the Declaration or authorization to do so under article 137 of the Customs Act, or revoke the Declaration in accordance with article 138 of the Customs Act, if the location of the previous declaration is submitted a new declaration.
12. in paragraph 11 of these rules in the cases of any customs duties and any other provisions governing the customs procedure concerned the application date is the date of acceptance of the original declaration.
 
2.1.1. types of declaration 13. According to article 134 of the Customs Act, the second part of the official sample of the Declaration that will be submitted in the normal manner, to the Customs authorities of goods suitable for the customs procedure in question, is the single administrative document (1., 2., 3., and annex 4).
14. The State revenue service permits the Declaration of goods for use in other types of Declaration, if the regulations on the procedures carried out by the customs procedure in question permits it.
15. This provision in paragraph 13 and 14 these conditions allows the following: 15.1 the persons choice of the written declaration or other rules 54, 55, 56, 57 or 58. laid down in the Declaration form for one of the following Customs procedures, release for free circulation, export (export), temporary admission or transit;
15.2. the opportunity to opt out of this provision in paragraph 13 of the Declaration, if the sample is applied that rule 58, 59, 60 or 61 points for shipments by mail;
15.3. the ability to use loading lists to simplify the Declaration of transit cargo by the person concerned or for military goods, with more types of goods;
15.4. If compliance with the State revenue service's technical and administrative requirements, use this rule set out in subsection 2.2. electronic declaration, as well as declarations that the computer designed on white paper. These declarations, as well as the messages must comply with the requirements of the single administrative document;
15.5. other options which specific laws and regulations on customs procedures applicable.
16. the customs authority shall submit only the forms of the single administrative document, which is required in order to accommodate for the customs procedure in certain formalities (full set).
17. If before or after transit procedure are intended to apply to a different customs procedure, the Customs authorities, the declarant may be submitted at the same time the single administrative document form that is required to sort the transit procedure and the corresponding customs procedure in certain formalities.
18. The provisions referred to in paragraph 16 of the single administrative document shall not be used in the complete kit: 18.1. full eight form a single administrative document form the set according to the rules set out in the annex 1;
18.2. two of the four forms of the single administrative document COM-according to the rules set 2 set out in the annex, where the single administrative document shall be completed using a computer.
19. The application of the customs procedure and the goods when completing the formalities in question, not on the single administrative document the full kit, if necessary, be supplemented by one or more of the papildveidlap not full suites. According to this provision, paragraph 17 of papildveidlap for the kit, you can add it to the forms, which were needed for the previous or next will be necessary customs procedure formalities.
20. the complete set of papildveidlap Not used: full eight-12.5. form of the single administrative document form according to this set of provisions set out in the annex;

20.2. two of the four forms of the single administrative document COM-set according to the rules referred to in annex 4.
21. when declaring goods, use papildveidlap, they are the single administrative document form an integral part.
22. If a declaration shall be drawn up in accordance with the provisions of subparagraph papildveidlap 15.4. are not used.
23. If the Declaration shall be drawn up in accordance with paragraph 17 of these regulations, every person involved in the Declaration are responsible only for the information related to a specific customs procedure, which this person has applied as declarant.
24. Where the declarant uses a single administrative document form that is filled, the presentation of the previous customs procedure, before lodging the Declaration, the declarant shall check the accuracy of the information listed in the box on the single administrative document, details of which it is responsible, the conformity of the goods news, as well as to check whether the goods are logged under a customs procedure. If necessary, the declarant shall complement the information.
25. If the declarant, log on to the next customs procedure, finds an existing product and supplied the cross for non-compliance, it shall immediately notify the customs authority. In this case the declarant fills out a new declaration by using the new form of the single administrative document.
26. If you completed the single administrative document is used at several subsequent Customs procedure, the customs authority shall verify that the information provided in the Declaration on various customs procedures are not mutually contradictory.
27. the single administrative document used in the code are laid down in annex 5 of these rules.
28. the methodological instructions for filling out on the single administrative document, the submission, acceptance, registration, logging and reporting of goods approved by the Minister of finance, and they are published in the newspaper "journal".
29. If you need to use this provision in paragraph 13 on the single administrative document papildveidlap (2 and annex 4), the declarant may also use copies of papildveidlap. These papildveidlap or copies of the declarant signature and submitted to the Customs Office which they have accepted in the same way as the single administrative document. If papildveidlap are high quality and readable form, the customs authority accepts them as original documents.
30. The single administrative document the technical requirements are laid down in annex 6 of these rules.
 
2.1.2. Documents to be submitted with the Declaration In section 31 in certain requirements apply, if the law on procedures for enforcement of the customs procedure in question, is not specified in the documents to be submitted with the Declaration.
32. to goods released for free circulation, of the Declaration to be submitted the following documents originals: 32.1. documents for the determination of the customs value of goods;
32.2. relevant international requirements for the transport of goods;
32.3. international agreements — the origin of the goods in the cases supporting documents;
32.4. the customs duty of supporting documents or regulations in the order given written guarantees;
32.5. the documents necessary for the application of preferential customs duties in accordance with the law "on the customs duties (tariffs)" or other legislative or regulatory measures envisaged;
32.6. all other documents necessary for the application of laws and regulations that determine the release of the goods declared for free circulation;
32.7. If the invoice and the single administrative document specified in the consignee are different persons, the document which certifies the person related to the consignment.
33. Applying the goods transit procedure, together with a declaration of goods transport document shall be submitted. This document by the Customs authorities or other competent authorities at the request of the representative shall also during movement.
34. together with the Declaration of one of the following Customs procedures, customs warehouse, imports for inward processing, processing under customs control or temporary admission — to be submitted the following documents: 34.1. This provision of the documents referred to in paragraph 32, except where the goods are declared for a customs procedure, the customs warehousing, inward and placed in a customs warehouse, other than a type D customs warehouse;
21.3. the authorization for the customs procedure in question or a copy of this authorization request, except where a simplified procedure is being applied for authorization.
35. the presentation of the Declaration for customs procedures, export processing, the following documents must be submitted: 21.8. This provision of the documents referred to in paragraph 37;
35.2. the authorization for the customs procedure in question, except in the case of the simplified procedure is being applied for authorization.
36. the goods declared by the declarant at least four times a month, the customs authority accepts this rule 21.3. and 35.2. documents referred to constantly be at the disposal of the Customs authorities and not each time be attached to the Declaration.
37. the export (export) and re-export declaration (re-export) the Declaration shall be accompanied by the determination of duties and the necessary documents as well as documents relating to export goods had the latter undergone declared as laid down in the relevant legislation in the field of customs.
38. to decide the question of customs procedure for goods, the Customs Office by checking the information given in the Declaration, if necessary, the declarant shall make a request in writing, additional information on the goods in question.
39. If a one of a kind items presented in two or more packages and the customs authority decides to make checking the goods, it is able to supply the required goods or packing list of the document that contains the contents of each package.
40. the customs authority shall be entitled to request to be shown in the document on the design of the previous customs procedure.
 
2.1.3. Loading lists 41. to facilitate the presentation of the Declaration if the declared transit cargo or military goods contains more than one kind of goods, in accordance with the provisions of this paragraph 15.3. allowed use the loading list (provided that the messages on the list meet this provision in annex 7 for the particulars referred to in the sample).

42. transit loading list shall provide such number of copies as the single administrative document form shall be filled in the transit procedure. The loading list shall be approved with the signature of the declarant. The loading list shall be recorded with the same registration number that is registered on the single administrative document, where a loading list is added. A list of the cargo by the Customs office stamp.
43. where the single administrative document shall accompany the lists, they are also given in round numbers, with which it is registered by the principal. The number of loading lists attached shall be indicated on the single administrative document in box 4.
44. Military cargo manifest of the goods of the State revenue service in approved and submitted to the Customs authorities the Ministry of Defense or the Ministry of internal affairs.
 
2.2. the declaration using electronic data processing and transmission features 45. the procedure laid down in this section applies to the following types of electronic information: 45.1. the declarant's computer system and the computer system by the Customs authorities shall exchange electronic messages in accordance with the State revenue service electronic message body;
45.2. the completion of the customs formalities necessary information is entered into the Customs authorities data processing system.
46. With the permission of the Customs authorities, the declarant shall indicate in a written declaration submitted to the electronic messages, sending a message to the Customs Office for handling the computer. Sent messages electronically coded and presented in the State revenue service in a certain way, to ensure compliance with the information to be included in the written statement.
47. The State revenue service may provide that customs formalities can be used in electronic data processing systems, and the information entered does not require this paragraph 13 of the rules of the corresponding written declarations. In this case the declarant is electronically sent to the food and veterinary service of the news of the Cabinet of Ministers established the food and veterinary service under the control of the goods (the identity of the consignor, the consignee and the vehicle).
48. where formalities are completed using electronic data processing and transmission means the Customs Office empowered person who approves the Declaration to replace the person with equivalent to identify type, which has the same legal effect as a signature of the person using the coding system in accordance with the provisions of paragraph 46.
49. If the declarant is required to electronically submit prints of the Declaration, according to the request of the declarant, shall be issued and approved by the Customs office where the Declaration is lodged. This declaration can be printed from the electronic data processing system and approve other State revenue service specifically for customs authorities.
50. the electronic data processing features prepare the Declaration shall be deemed to have been filed once it is received by the Customs authorities in electronic data processing system. For electronically submitted declarations of acceptance of the customs authority shall inform the declarant by sending the electronic response information. Response information shall specify at least the declarations received the necessary data for identification of the Declaration, registration number and date of adoption.
51. If the Declaration prepared by the electronic data processing means, the Customs Office of release of the goods, the declarant shall notify electronically sending the response information, indicating at least the Declaration for the identification of the necessary data and the product release date.
52. This provision, paragraphs 50 and 51 above option is offered to the declarant on condition that it provides all of the electronic design of the Declaration related public revenue requirements referred to guidance and instructions published in the newspaper "journal".
53. the customs authority shall allow the Declaration data electronically transmit all or part of the provisions laid down in sub-section 2.1.2 declaration accompanying, if you want to add the declarant provides this provision set out in point 52. requirements for the submission of the accompanying document.
 
2.3. the Oral Declaration and other types of declaration 54. Oral statement uses the traveller's personal baggage not in the commercial importation or exportation of goods (exports), if their total value, and the number does not exceed the statutory, as well as in other cases provided for in the legislation.
55. the meaning of these provisions is to: traveller 55.1. any person entering the customs territory of the Republic of Latvia for the time and residents in Latvia;
55.2. any person entering the customs territory of the Republic of Latvia after it has resided for a time in another country and live permanently in Latvia;
55.3. any person temporarily leaving the customs territory of the Republic of Latvia and the Latvian resident;
55.4. any person leaving the customs territory of the Republic of Latvia after it has been some time resided in Latvia, and that usually do not live in Latvia.
56. Border inspection posts that do not have introduced the dual-channel system as well as in case the customs authority finds that the oral information provided is not accurate or is incomplete, it shall request to be submitted in a written statement.
57. This provision does not apply to paragraph 54:57.1. where the person who declares the goods, operating on behalf of another person;
57.2. the goods for which the declarant requesting compensation or some other kind of tax refunds, or goods subject to prohibition, restrictions or other special formalities.
58. the Customs Office declared the following considered mailings: 58.1. goods for release for free circulation: 58.1.1. at the moment when they are introduced into the customs territory of the Republic of Latvia: 58.1.1.1. postcards and letters containing personal information only;
58.1.1.2. the letters in Braille (Braille);
58.1.1.3. the publications for which no import duties are implemented;
58.1.1.4. the letter mail and parcels that are exempt from customs duties in accordance with the law "on the customs duties (tariffs)" article 38;
58.1.2. at the moment when they are presented to the Customs Office, — the letters and parcel post other than those referred to in paragraph 58.1.1 of these regulations, if they are sent, adding a CN22 or CN23 (C1) and/(C2/CP3) Declaration or air waybill (airway bill);
58.2. for export (export):

58.2.1. at the moment, when they adopted the postal authority, — letters and parcel mailings if they do not apply to the export tax;
58.2.2. at the moment when they are presented to the Customs Office, — the letters and mailing a package, the export tax, if they are sent, adding a CN22 or CN23 (C1) and/(C2/CP3) Declaration or air waybill (airway bill).
59. a beneficiary under this rule 58.1. section and consignor in accordance with the provisions of section 58.2. is this product the declarant and, where a customs debt is incurred, the debtor.
60. The rules referred to in paragraph 58 of the goods if they are exempt from customs duty, be considered as shown in the Customs Declaration and those deemed to have been filed, as well as customs permission to release considered if issued: 60.1. after importation, the goods are delivered to the consignee;
60.2. export goods are accepted by the postal authorities.
61. This provision, 59 and 58.60:61.1. mailings that include commercial goods whose total value exceeds the statutory customs tax free maximum value of goods for customs;
61.2. mailings that include commercial goods that are regular, like mailing;
38.1. If the goods were declared at the Customs Office in writing, orally or electronically;
61.4. mailings that contain this provision, paragraph 57.
 
3. inspection of goods and other customs measures 62. examination of the goods by the Customs authorities of the places of their work hours.
63. If the customs authority decides to examine the goods, the Customs Office of the State revenue service in due time and shall inform the declarant on the agenda.
64. If the Customs Authority chooses to test only part of the goods, the Customs Office of the State revenue service in due time and shall inform the declarant in order to indicate which items they want to check. The Customs authorities the choice is final and not negotiable.
65. where the Customs authorities consider it necessary, it may require the declarant to be present during the inspection of the goods and to check the customs authority the help you need. Where the customs authority is of the opinion that the assistance is not sufficient, it may require the declarant to designate another person to provide assistance.
66. Where the declarant refuses to be present during the inspection of the goods or to designate a person to give the Customs authorities the necessary assistance in verification, the Customs Office: 66.1. set a time limit for the fulfilment of this requirement. If the deadline is not met, the declarant, the customs authority, customs authority checks the goods and, if necessary, ask an expert examination or other competent person. All such risks and costs shall be borne by the declarant. The following facts obtained has the same legal effect as the presence of the declarant for the examination of the facts;
66.2. is entitled to believe that the Declaration is not valid if it is clear that the declarant's refusal to be present during the inspection of the goods, or the refusal to designate another person to provide assistance during the inspection of the goods is delivered to prevent Customs irregularities detected in the corresponding declaration of goods under a customs procedure.
67. sampling of the goods by the Customs Office of the State revenue service in due time and shall inform the declarant on the agenda.
68. the samples shall be taken by the Customs Office. If the sample requires special expertise or equipment, which is not the customs authority, customs authority, under the supervision of sampling the declarant.
69. Samples of goods the quantity must not exceed for analysis or for detailed examination of the necessary quantity of goods.
70. In order to facilitate sampling of goods, the declarant must be present when the goods are at the time of sampling and the customs authority must be given the necessary assistance in verification.
71. Where the declarant refuses to be present when the goods are at the time of sampling and to give customs authorities check the help you need or purpose to designate another person apply this rule 66.1 in.
72. If the customs authority having product samples for analysis or for detailed examination, at the request of the declarant, it allows to skip lot, taken from samples of goods, without waiting for the analysis or detailed results of the investigation, except where there is reason to do otherwise. Release with the condition that the customs duties are registered and paid for or guarantee is made, if, release, may incur a customs debt.
73. The customs authority shall take samples of goods the quantity must not be deducted from the quantity of the goods declared.
74. Declaring goods for export Customs procedures (export) and outward processing, the declarant with the permission of the Customs authorities have the right product samples used in replace with identical goods to compensate for the shortage of goods in the consignment.
75. The analysis or detailed examination of the product samples or balances shall be returned to the declarant, if the declarant requests it and covers the analysis of detailed investigation.
76. If the declarant does not require product samples, it can destroy or State revenue service to keep within the time limit set by the Office. If necessary, the Customs authorities require the declarant to take back from the Customs authorities all analysis or detailed examination of the product samples or their residues.
77. the examination of the Declaration and accompanying documents or examination of the goods, the Customs Office on the single administrative document, which remains on the form, the Customs office or the accompanying document shall indicate the grounds for the review and the results. If the goods are partly checked, indicates that the items have been verified. If the declarant had not been present during the inspection, the Customs office specified in the form of the single administrative document or the accompanying document.
78. If the Declaration and accompanying documents or examination of the goods, is open and the information referred to in the Declaration of the result of the examination do not match, the customs authority on the single administrative document, which remains on the form, the Customs office or the accompanying document shall specify the information to be taken into account in determining the customs duties on the goods concerned. If necessary, also indicate the export of the goods the refunds or other payment information needed to calculate and report the specific legislative act of the infringement finding, as well as the application of the laws relating to the customs procedure applied for.

79. the customs authority shall indicate the goods are examined and methods used, the date of check, as well as information on the customs authority, which carried out the inspection.
80. If the customs authority does not check the goods declaration or not, the single administrative document form or in a document accompanying it shall mark on acceptance of the Declaration.
81. The release for free circulation of the goods, the Customs Office shall record the amount of the customs duties laid down in accordance with the information provided in the Declaration. If a customs authority finds that the examination be set higher than, the customs duties are calculated using the information provided in the Declaration, the Customs authorities may require the declarant to be filed to the extent of the guarantee covering the difference between the customs duties laid down in the Declaration of the amount and the actual customs duty on specified amount. The submission of a guarantee in place the declarant may request immediate payment of the amount of a customs registration that meets the actual customs authorities determine the amount of the customs duty on such goods.
82. If the Customs authorities have reasonable doubt whether the goods concerned are applicable for prohibitions or restrictions, goods may not be released before the results of the examination of the goods receipt.
83. the customs authority shall authorise release of the goods, taking into account the location of the goods and the appropriate monitoring procedures.
84. If the goods are declared, the Declaration shall be made in writing to check on release of the goods, and indicate the product release date. If necessary, the following amend these provisions mark referred to in paragraph 14 of the document, and the customs authority shall issue to the declarant a certified copy of the said document.
85. If the submitted information is not sufficient and the customs authority on the basis of the customs law article 147 (1) of "b" and "c" referred to in the reasons, can not allow release of the goods, the declarant pursuant to the Customs Act 123. the period set in article is given time to submit additional documents to customs formalities.
86. within the time limit set by the declarant has not submitted all the required additional documents, the Declaration is found to be invalid and the Customs Office shall withdraw it.
87. If the action is prosecuted by the declarant in the Administrative Affairs until the end of the trial, the Declaration shall be considered as valid.
88. If the declarant laws not enforced a deadline pirmsmuitošan activities or customs procedure, customs duties not paid or has not provided a guarantee to ensure payment of the customs duties, the customs authority shall take a decision on the way forward with the goods and inform the declarant.
89.88. These provisions in the case referred to in paragraph customs authorities moved to special rooms that are located under the supervision of the Customs authorities. The declarant is responsible for the risks associated with the movement of goods and the movement of the goods shall bear the storage and associated costs.
90. the Declaration shall be cancelled if the post-release notes that: 90.1. goods are declared inappropriate for the intended customs procedure, under the customs duty payment and three months after the adoption of the Declaration is filed the request to annul the Declaration. In justified cases, the customs authority to extend the period of three months. Declaration that the goods specified in the request is applied for customs procedure, is dated and is considered valid for a date, the adoption of the Declaration reversed. To withdraw a declaration, shall also comply with the following conditions: 90.1.1. use of the goods has not been in conflict with these goods for the customs procedure;
90.1.2. at the time when the goods were declared, it was intended to apply another Customs procedure, and all the conditions of the customs procedure concerned have been fulfilled;
90.1.3. the goods are immediately applied to the customs procedure for which they were actually intended;
90.2. the goods are declared to one of the following Customs procedures for export of the goods (exports), as well as the outward processing, re-exportation (re-export): 90.2.1. — and to assigning goods subject to export duties, import duties and export duties reimbursement arrangements or other special events. In this case, the Declaration provides for the cancellation of all relevant export (export) permits withdrawal of the amendment. If the goods declared for export (exports) and by a deadline to be exported from the customs territory of the community, within the time limit set out in the Declaration are not relevant, may be withdrawn if there is no valid reason to extend that deadline. This section is applicable if: 90.2.1.1. the declarant shall furnish the Customs authorities with proof that the goods have not been exported from the customs territory of the community;
90.2.1.2. the declarant shall submit to the Customs authorities all the single administrative document form, together with other supporting documents, which it issued in the Declaration;
90.2.1.3. the declarant shall furnish the Customs authorities with proof that has paid all the amounts repaid in accordance with the Declaration of export (export) it received in relation to the goods;
90.2.2. export goods not related to changes in the payments provided for in the regulations, if the goods declared have not left the customs territory and are aware of the Customs office where the Declaration was adopted.
91. where the goods are placed under a customs procedure, the customs warehousing, inward under the customs law article 43 first paragraph, second paragraph, of the withdrawal declaration may require and a declaration to withdraw provided that they comply with the requirements of the regulations relating to the customs procedure.
4. Simplified customs clearance procedures 4.1 General requirements 92. Partial declaration allows the Customs authorities at the request of the declarant, to adopt a declaration lacking an individual message or not accompanied by the individual supporting documents necessary for the customs procedure in question. Does not apply to the full declaration from the customs authority. Customs duties shall be charged in full at the time of acceptance of the Declaration.
93. the simplified declaration allows the application to goods customs procedure requested by submitting a simplified declaration and then the State revenue service in submitting a supplementary declaration which may be of a general, periodic or recapitulative declaration. General authorisations, the model of which is determined by the State revenue service, for an indefinite period shall be issued by the regional or territorial customs offices. Customs payments shall be charged extra at the time of acceptance of the Declaration.

94. The local clearance allows you to sign up for the goods under a customs procedure on the premises of the declarant, the Customs authorities or another specific location (to notify the Customs authorities that the goods have been delivered to the location specified by the Customs authorities). General authorisations, the model of which is determined by the State revenue service, for an indefinite period shall be issued by the regional or territorial customs offices.
95. These rules for the simplified declaration and not in the full declaration procedure shall apply to goods imported to tackle natural disasters, emergency or disaster. These goods are to be customs cleared in priority, if needed, outside of customs authorities fixed opening hours and place of work, releasing from the declarant for payment of expenses incurred as a result of this action. Checking out the goods or samples of goods only in exceptional cases.
96. The State revenue service determines the items that do not apply to the simplified procedures of customs clearance. Item list and its amendments shall take effect five days after their publication in the newspaper "journal".
97. The declarant shall have the right to receive a General Customs authority to apply local clearance procedure and the simplified declaration for more customs procedures. To obtain permission, the declarant shall comply with such conditions: 60.3. assume financial responsibility for the implementation of customs procedures and payment of the customs debt;
97.2. his property or he leased goods receipt, storage and dispatch of suitable premises;
60.5. enforcement of legislative requirements (except for this provision, 126.1 and 138.1 119.1. the requirements referred to in point) the simplified declaration and local clearance;
60.5. customs clearance operations certified customs clearance specialist.
 
4.2. the Declaration for release of goods for free circulation under the 4.2.1 Declaration for release of goods for free circulation 98. the customs authority at the request of the declarant, shall adopt the incomplete declaration for release of goods for free circulation, if it contains at least the information to be included on the single administrative document 1. column (1. and 2. subdivisions), 14, 21, 31, 35, 37, 40 and 54 in box as well: 98.1. Description of goods accompanying documents allows customs authority clearly and immediately determine the appropriate combined nomenclature code;
98.2. If the item has the applicable customs duties, customs value of the goods or, if the declarant is unable to declare customs value of goods, the estimated customs value of the goods which the customs authority considers reasonable, having regard to the information of the declarant;
98.3. the additional information which the Office considers it necessary to identify the goods and the customs procedure concerned the application of the requirements for the release of the goods for free circulation, as well as the need for fixing the amount of the comprehensive guarantee before the goods are released for free circulation.
99. If the provisions of 100. the requirements laid down in paragraph 1, the Customs authorities at the request of the declarant for the release of goods for free circulation shall be adopted a declaration not accompanied by one of the necessary accompanying documents, if the declarant will add at least those documents that may be presented before the goods declared for release for free circulation.
100. A declaration before the release of goods for free circulation is not attached to one or more of the required supporting documents, shall be adopted, where the customs authority receives reasonable assurances that the document in question: 100.1. really exists and is valid;
100.2. the document can not be added to the Declaration the declarant does not depend on the circumstances;
100.3. any delay in the adoption of the declaration prevents further transactions with goods after their release for free circulation.
101. the declaration specifies the information on the accompanying documents, which are not added.
102. the deadline laid down by the Customs authorities where the declarant shall notify the relevant information or provide missing supporting documents should not be over-to one month after the adoption of the Declaration, except as provided herein.
103. where the Customs authorities have reason to believe that the goods for which it has submitted a full declaration can apply reduced or zero interest rate of import duty, but the Office has not filed a document that requires a reduced or zero rate of interest for the application of the import duties, the Customs authorities shall, at the request of the declarant, be granted extensions of time necessary for submission of the document. The extension may not exceed three months.
104. If missing information or supporting documents relevant to the customs value of the goods, the customs authority shall adopt, if necessary, longer period submitting them to or extended the deadline above.
105. If the import duties reduced rate or zero interest rate applies to goods released for free circulation only within certain quota goods that rate applies only if you have filed a document proving the right to use quotas. The document in question to be submitted: 105.1. before the date when the reduced rates or zero interest rate conditions of application;
105.2. before the quota is declared within the intended total quantity of the goods.
106. in accordance with this provision, 102, 104 and 105 103. the procedure laid down in point of import duties reduced rates or zero interest rates required for the grant allowed to submit documents by date, which reduced rates or for zero interest rates, if the Declaration of the goods accepted before this date.
107. If these provisions are 81 and 82, the procedure laid down in the goods released for free circulation in accordance with the provisions of article 108, 109, 110 and 111. point.
108. If the Declaration is adopted and the information or missing late submission of accompanying documents does not affect the amount of the payments that may be subject to the goods referred to in the Declaration, payment amount calculated on the basis of initial information should immediately be recorded by the Customs authorities.
109. under this provision, if 98. point declaration about the value of the goods, the Customs Office: 109.1. record the amount of payment determined in accordance with the value specified in the Declaration;
109.2. If necessary, request the submission of a guarantee about the difference between not the full amount specified in the Declaration and payment of the amount to which the goods may be taxed.
110. If information is missing or late submission of documents accompanying the adoption of the Declaration may affect the amount of duties that may be charged for the goods specified in the Declaration, and:

110.1. for this reason, you may apply a reduced rate of import duty, the Customs Office: 110.1.1 immediately register the import duty to be paid reduced rates;
110.1.2. request the submission of a guarantee corresponding to the difference between the amount of duties calculated after import duties reduced rates, and the amount of the payment, if the taxes calculated at the basic rate;
110.2. the reason goods can qualify for a full exemption from tax, the customs authority shall request the submission of a guarantee to the extent that they cover the payments if taxes calculated at the basic rate.
111. The declarant shall be entitled to withdraw from the submission of the guarantee and to request the Customs authorities to register the down payment amount.
112. where the information or missing late submission of documents accompanying the adoption of the Declaration may affect the customs procedure applicable to the actual delivery of goods to a specified destination, as well as on the actual recipient of the goods delivered, the goods have not been leapfrogged from the customs control zone.
113. If the declarant that Rule 102, 103, 104, 105.. and 106 the time limit referred to in paragraph has not submitted all necessary information for a final determination of the customs value or does not submit the missing information or supporting documents, the Customs authorities of the customs duty on the goods concerned, register it in the amount of the guarantee, paid for these products in accordance with these rules, or 110.2 109.2.110.1.2...
114. If, in the specific case of the declarant does not have the characteristics of juvenile delinquency, not the full declaration, adopted in accordance with this provision, 99, 98, 101, 102-100, 103, 106, 105, 104, 107, 108, 109, 110, 111.. and 112, can complement or with the permission of the Customs authorities to be replaced with another Customs Declaration. In these cases, any determination of customs duties and other conditions, the date of application to goods released for free circulation, is not the full date of adoption of the Declaration.
 
4.2.2. the simplified declaration for release of goods for free circulation, the Declarant 115. on the basis of a written application, which contains all of the necessary information pursuant to this provision shall 119th, 120, 121 and 122. the requirements set out in paragraph receives regional or territorial customs authority the general authorisation to fill the simplified declaration for release of goods for free circulation. Permit only valid authorization issued by the Customs authorities under the existing customs points.
116. the simplified declaration is: 116.1. partially completed the single administrative document;
116.2. with regional or territorial customs authority — the Pavadzime-the invoice or other commercial document or the attached application for release of goods for free circulation.
117. the simplified declaration shall contain at least the information necessary for identifying the goods.
118. the simplified declaration shall be accompanied by documents that are necessary to ensure the release of the goods for free circulation and the application of this provision in paragraph 100.
119. the issue of permission: 119.1. the last six months of not less than four times a month, the customs procedure applied, release for free circulation;
119.2. register product stock accounting records and ensure the monitoring of customs authority does not interfere with access to the goods and the goods carrying the registry as well as all documents which must be produced for the application of the goods the customs procedure in question;
119.3. last year paid in a timely manner as required by the laws and customs payments;
119.4. the year is not penalized for administrative violations in the field of customs or administrative offences does not reduce the collected or to be collected customs duties;
119.5. person authorised goods declaration by electronic means;
119.6. legal persons employees who have authority to sign, not criminally prosecuted for criminal offences in the economy;
119.7. person uses a comprehensive guarantee to cover the customs debt;
119.8. Customs procedures, release for free circulation, goods received from the same sender.
120. the authorisation is withdrawn if, after issuing notes that is not met in any of the provisions in paragraph 119, the requirements (except the requirements in paragraph 119.1.), or if the person's time of the year again in breach of other conditions of holding of authorisation.
121.115. These provisions permit referred to in paragraph 1 shall specify: 121.1. Customs offices empowered to accept simplified declarations;
121.2. the simplified declaration form and content;
121.3. the combined nomenclature code of the four mark that corresponds to the goods for which the simplified declaration is permitted to submit, and the messages that appear on the simplified declaration for the goods in question to be identified.
122. The authorisation shall specify the additional declaration type and content, as well as the time limit is to be lodged at the Customs office specified.
123. Refusal to issue a permit shall be made in writing, stating the reasons for the refusal and appeal procedures.
 
4.2.3. Local Customs clearance of the goods for release for free circulation of 124. to apply the local agenda of customs clearance shall be issued in accordance with this provision, 126, 127, 128, 129 and 130. point to any legal person, who wants the goods released for free circulation the proportion of premises or other specific location of the Customs Office, in accordance with the legal person of application in writing that contains the all the authorisation required. Legal person in receipt of such authorisations are recognised importer.
125. the authorization shall be issued in respect of goods for which local customs clearance applicable after the transit procedure, the temporary storage or customs warehousing. After declaring the election and following the conditions set, permissions combine with the permissions of the recipient recognized transit customs procedure.
126. the issue of permission: 126.1. legal person during the last six months not less than four times a month, the customs procedure applied, release for free circulation;
126.2. legal person registers the product stock accounting records and ensure the monitoring of customs authority does not interfere with access to the goods and the goods carrying the registry as well as all documents which must be produced for the application of the goods the customs procedure in question;
126.3. legal person last year paid in a timely manner as required by the laws and customs payments;

126.4. legal person during the year is not penalized for administrative violations in the field of customs or administrative offences does not reduce the collected or to be collected customs duties;
126.5. legal person authorised for the Declaration of goods by electronic means;
126.6. legal persons employees who have authority to sign, not criminally prosecuted for criminal offences in the economy;
126.7. legal person uses a comprehensive guarantee to cover the customs debt;
126.8. a legal person is a certified quality management system.
127. the authorisation is withdrawn if, after issuing notes that is not met in any of these provisions in paragraphs 126 to the requirements (except in 126.1 requirements), or if the legal time of the year again in breach of other conditions of holding of authorisation.
128. The customs authority to ensure proper completion of customs procedures for goods delivered for this purpose, the holder of the authorization in accordance with the provisions of paragraph 124. and 125:128.1. notify the customs authority on receipt of goods;
128.2. goods recorded stock accounting records according to the State revenue service. Stock accounting records indicate the date of receipt of the goods and the necessary for identification of the goods;
128.3. ensure customs authorities access to all documents the presentation of which requires that the goods, the customs procedure applied, release for free circulation;
128.4. the period specified in the permit and order the lodging of a declaration at a Customs Office.
129. the Customs Office, provided that this does not affect the control of the customs procedure, the holder of the authorization permit: 129.1. notify the customs authority on receipt of goods in accordance with the provisions of section 128.1. as soon as the holder of the goods received;
129.2. under certain circumstances (if required by the nature of the goods concerned and the need to conduct turnover without delay it) not to report to the Customs Office of each arrival of goods, provided that the holder of the authorization shall submit to the Customs authorities all the information which the Office considers it necessary for the control functions. In this case, the item tracking stock accounting records is considered the release of the goods.
130. The provisions referred to in paragraph 124, the authorisation shall indicate the customs authority, the customs procedure the specific performance requirements, as well as certain points: 130.1. the combined nomenclature code of the four mark that corresponds to the goods which are allowed to apply the local clearance procedure;
130.2. the obligations of the beneficiary of the authorisation required in these rules and in paragraph 128.129 requirements;
130.3. the conditions under which goods are allowed to be released for free circulation;
130.4. period within which the customs declaration is to be lodged, and, using the simplified declaration, the additional declaration;
130.5. conditions of the goods declaration shall be submitted to a general, periodic or recapitulative declaration of additional.
131. Refusal to issue a permit shall be made in writing, stating the reasons for the refusal and appeal procedures.
 
4.3. Declaration for customs procedures, customs warehouse, inward 4.3.1. Under the Declaration, declaring the goods under a customs procedure, the customs warehousing introduction 132. Customs procedure, customs warehousing, inward at the request of the declarant, the Customs Office shall adopt the incomplete declaration if the Declaration contains at least the declared necessary for identification of the goods, as well as details about the quantity of the goods.
133.132 this provision referred to the adoption of the Declaration is subject to the same requirements that apply to full acceptance of the Declaration for not declaring goods for release for free circulation, the provisions of 98, 99, 101, 100, 102, 103, 104, 105., 106 and 114 points.
 
4.3.2. the simplified declaration, declaring the goods under a customs procedure, the customs warehousing introduction 134. After the goods presented to Customs shall, at the request of the declarant, it adopted a declaration in a simplified form, declaring goods to customs procedures, customs warehouse, inward.
135. the simplified declaration is: 135.1. partially completed the single administrative document;
Pavadzime-135.2. Bill or other legislation for administrative or commercial document, accompanied by application of a customs procedure. The application shall indicate the applicable customs procedure and the provisions on the basis of which the application is filed.
136. where the simplified declaration procedure shall apply to the import of declaring goods type D customs warehouse the simplified declaration shall also indicate in detail in the description of the goods, to clearly classify goods and their customs value.
137.134. These rules and procedures laid down in paragraph 135 does not apply to goods that are declared for entry (B) and (F) the type of customs warehouse.
138. a permit is issued if: person 138.1 last six months not less frequently than once a week, the customs procedure applied, release for free circulation;
138.2. person registers the product stock accounting records and ensure the monitoring of customs authority does not interfere with access to the goods and the goods carrying the registry as well as all documents which must be produced for the application of the goods the customs procedure in question;
138.3. last year paid in a timely manner as required by the laws and customs payments;
138.4. the year is not penalized for administrative violations in the field of customs or administrative offences does not reduce the collected or to be collected customs duties;
138.5. person authorised goods declaration by electronic means;
138.6. legal persons employees who have authority to sign, not criminally prosecuted for criminal offences in the economy;
138.7. person uses a comprehensive guarantee to cover the customs debt.
139. the authorisation is withdrawn if, after issuing notes that is not met in any of the provisions in paragraph 138 requirements (except the requirements in paragraph 138.1.), or if the person's time of the year again in breach of other conditions of holding of authorisation.
140. The authorisation shall indicate the form of simplified declarations and content, as well as the Customs Office at which the customs procedure concerned piesakām. A supplementary declaration need not be submitted.
 
4.3.3. The local clearance procedure, declare the goods to customs procedures, customs warehouse, inward 141.136. These provisions, 137, 138, 139.. and 140. the requirements laid down in paragraph 1 to be respected where the local clearance procedure shall apply to the Declaration.

142. The local clearance procedure shall not apply where the goods are declared for import (B) and (F) the type of customs warehouse.
143. the Customs Authority To be able to control the correctness of the execution of a customs procedure, the holder of the authorisation, receiving and placing the goods at the specified location: 143.1. the period specified in the permit and customs declaration on the agenda;
143.2. goods recorded stock accounting records according to the State revenue service. Stock accounting records indicate the date of receipt of the goods and the necessary for identification of the goods;
143.3. stored and submitted to the Customs authorities all documents relating to the goods declaration the customs procedure.
144. the accounting register shall contain all the information necessary for identification. Customs procedure allowed design, subject to this provision, paragraph 129.
145. the authorisation to apply the local clearance procedure: 145.1. the combined nomenclature code of the four mark that corresponds to the goods which are allowed to apply the local clearance procedure;
145.2.143. these provisions the requirements laid down in paragraph 1;
145.3. the period within which the customs declaration is to be lodged or simplified declaration (a supplementary declaration need not be submitted).
 
4.4. the Declaration customs procedure — inward processing, processing under customs control, temporary admission or outward processing 146. the customs authority at the request of the declarant of goods declaration signing one of the following Customs procedures: inward processing, processing under customs control or temporary admission, shall adopt, if the Declaration contains at least the particulars required by the single administrative document 14, 21, 31, 35, 37, 40 and 54 in box but shown in box 44 marks for the appropriate permissions or applications submitted for authorisation.
147. This provision of the Declaration referred to in paragraph 146 of the acceptance is subject to the same requirements that apply to full acceptance of the Declaration for not declaring goods for release for free circulation, the provisions of 98, 99, 101, 100, 102, 103, 104, 105., 106 and 114 points.
148. If goods declared for a customs procedure for inward processing (drawback of customs duty order) — customs duties reimbursed in accordance with this provision, 103, 104, 106, 107 105.108., 109, 110, 111, 112, 113, and 114., to customs inward processing procedure (drawback of customs duty order).
149. The goods declared for a customs procedure from the following: inward processing, processing under customs control or temporary admission — application of the simplified declaration or the local clearance procedure, apply the same simplified declaration procedures or the local clearance procedure shall apply in respect of goods declared for a customs procedure — release for free circulation or temporary admission, warehousing, and set this rule 115, 116, 117. 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 129, 130,. a. and in paragraph 131 or 138, 139 and 140 in..
150. The goods declared for a customs procedure, the export processing, simplified customs clearance is applied in the same order that they are listed, 154, 156, 155.157.158, 159, 160, 161, 162.., 163, 164, 165.., 166, 167, 168..., 169, 170, 171.. and in paragraph 172 and one shall apply to goods to be declared for export (export).
 
4.5. imports into the customs procedures, customs warehouse, inward processing, processing under customs control, temporary admission or outward processing: 151. on completion of the conclusion of the customs procedure in question (inward processing, processing under customs control, temporary admission), the Customs office authorised to apply the simplified customs clearance for export (export) and re-exports (re-exports). On the goods, the application of the simplified customs clearance shall be declared for re-exportation (re-export), apply the same simplified customs clearance procedures, which shall apply in respect of goods declared for export (export), and referred to in this provision, 155.154, 156, 157, 158.., 159, 160, 161, 162., 163, 164, 165.., 166, 167, 168..., 169, 170, 171.. and 172 points.
152. After completion of the Customs outward processing procedure:-the Customs office authorised to apply the simplified customs clearance of the goods for release for free circulation of the goods in accordance with this provision, 99, 98, 101, 102 100, 103, 104, 105., 106, 107, 108, 109, 110, 111.112.113, 115, 114, 116, 117, 118, 119, 120.., 121, 122, 123.., 124, 125, 126, 127, 128, 130 and 129, 131 points.
153. on completion of customs procedures, customs warehouse, the import, customs authority allowed the simplified customs clearance of goods for release for free circulation, export or re-export the (export) (re-export), but: 153.1. in respect of goods that are logged on the next customs procedure in a type F warehouse, customs permission to apply the simplified customs clearance is not given;
153.2. in respect of goods that are logged on the next customs procedure in a type B customs warehouse may apply not only to the full Declaration and the simplified declaration;
153.3. authorisation of type D customs warehouses for holding down automatic local clearance item application for release for free circulation. If the person wants to use the duty relief, but no goods can be checked without viewing them, the local clearance procedure shall not apply. In this case, use another type of Declaration, which provides for the reporting of goods by the Customs authorities.
 
4.6. the Declaration for export of the goods (export) 4.6.1. Partial declaration declaring goods under a customs procedure, the export (export) 154. Where goods declared for export Customs procedures (export), the Declaration which the customs authority accepts the application, the declarant shall contain at least the particulars required by the single administrative document 1. subdivision of box 1, 2, 14, 17, 31, 33, 38, 44 and 54 in box as well: 154.1. messages that appear to be able to apply customs charges or other restrictions, if the goods are subject to export duties or subject to any other measures of commercial policy;
154.2. any additional information necessary for identification of the goods.
155.154 of these rules in the cases referred to in paragraph apply to legislation in the field of customs that govern the export of goods (exports) order, if necessary, require a certain amount of guarantee.

156. The customs authority shall permit the declarant does not fill the single administrative document box 17 and 33 on condition that it declares that export of the said goods (export) are not prohibited or restricted and the Customs authorities have no reason to doubt this fact, and the reported description of the goods allows them immediately and unambiguously be classified in accordance with the combined nomenclature.
157. the acceptance of the Declaration for export of the goods (exports) in accordance with the provisions of this paragraph, to the 155 applies the same requirements that apply to full acceptance of the Declaration for not declaring goods for release for free circulation, the provisions of 98, 99, 101, 100, 102, 103, 104, 105., 106, 107, 108, 109, 110, 111.112.113 and 114, paragraph.
158. Under the Declaration of display, which will be presented in the supplementary declaration. The Customs office where the Declaration is submitted in full, shall forward to the single administrative document form 1 and 2 to the Customs office where the Declaration will be submitted or supplementary declaration.
 
4.6.2. the simplified declaration, declaring the goods under a customs procedure, the export (export) of goods reported 159. Customs Office Customs Office permission to fill in a simplified form in the Declaration of customs procedures, export (export) — if the declarant provides the Customs Office has submitted a written application that includes all the authorization information. Such authorization shall apply the same conditions and requirements, to permit design in a simplified form in the Declaration for release for free circulation of goods, and that this provision 119, 120, 121, 122, and 123 in..
160. the simplified declaration is partially filled in the single administrative document or Bill of lading, invoice, or any other legal or statutory administrative or commercial document, accompanied by an application for exportation of goods (exports). To simplify the adoption of the Declaration is subject to the same regulations requirements attributable to the full adoption of the Declaration, applying customs procedures for goods — export (export).
 
4.6.3. Local Customs clearance, declaring goods under a customs procedure, the export (export) 161. Any person who-export Customs procedures (export) — goods wish to declare their premises or other place approved by the Customs authorities (hereinafter referred to as the approved exporter), submitting a written application and receive permission, have the right to use the local clearance procedure.
162.161. This provision referred to in paragraph 2 of the permit is to apply the same conditions to be taken into account when issuing an authorisation to use the local clearance procedure, where the goods are declared for customs procedures, release for free circulation, and this rule 126, 127 and 128. point.
163. to enable the customs authority to verify the proper implementation of the action, before the goods are exported (exports) of that rule 161 places referred to in paragraph 1, the approved exporter: 163.1. within the time limit laid down in the authorization and order of customs declaration;
163.2. goods recorded stock accounting records according to the State revenue service. Stock accounting records indicate the date of receipt of the goods and the necessary for identification of the goods;
163.3. stored and submitted to the Customs authorities all documents relating to the goods declaration the customs procedure.
164. Depending on the nature of the goods, as well as if there are urgent and regular movement of goods, the Customs Office in the exporting exempted from the requirement to notify the customs authority of each movement of goods, if it is submitted to the Customs authorities all the information needed to perform the control functions. In this case, the registration of approved exporters of goods goods tracking registry have permission to release.
165. the export of goods (exports) will be considered as proof of the facts on the single administrative document 3. form with the necessary marks for the Customs authorities the exportation of goods (exports) from the customs territory of the Republic of Latvia.
166. the authorisation to apply the local clearance procedure shall indicate the manner in which the above will be the single administrative document form 3.
167. This provision 166. documents referred to above confirmed in one of the following ways: 167.1. the single administrative document shall be printed in box A of the Customs office stamp and the signature of this form, the customs officer;
167.2. the approved exporter shall stamp the declaration using a special stamp, a specimen of which has been approved by the State revenue service.
168. Prior export (export) the approved exporter: 168.1.163. these provisions and 164, paragraph;
168.2. record the accounting register of the goods, and indicate the date of registration.
169. The single administrative document form 3 in box 44:169.1. indicates the local clearance procedure for the application of the permit number and the name of the Customs Office which issued the authorization;
169.2. "simplified export (export)".
170.161. These provisions permit referred to in paragraph 1 shall establish the specific procedures and conditions separately: 170.1. the combined nomenclature code of the four mark that corresponds to the goods which are allowed to apply the local clearance procedure;
170.2.163. these rules and obligations referred to in paragraph 164;
170.3. the period within which and the manner in which the Declaration is to be lodged at a Customs Office;
170.4. the single administrative document 3. message content indicated on the form, and the way the form is approved;
170.5. the supplementary declaration order and time-limit within which it is to be lodged;
170.6. provision for the use of approved exporters.
171. in paragraph 161 of these provisions that the authorisation shall specify the measures taken by the approved exporter to provide a special stamp, approved exporters, export (export) the form stamped by the Customs authorities or with the special stamp postmarked form security.
172. in applying the simplified declaration and the local clearance procedure, packing slip, invoice, or other legal or statutory administrative or commercial document with the Customs authorities, as using the marks on the single administrative document form 3 — is a documentary proof of the fact that the goods have left the customs territory of the Republic of Latvia.
 
5. Closing questions

173. Be declared unenforceable in the Cabinet of 22 June 1999, Regulation No 222 "declaration order" (Latvian journal, 1999, 210./212.nr.; 2000, 292./295.nr.).
174. The provisions of paragraph 2 shall enter into force on 1 July 2002.
175. the rules shall enter into force on March 1, 2002.
Prime Minister a. Smith financial Minister g. Smith Editorial Note: rules shall enter into force on March 1, 2002.
1. the annex to Cabinet of Ministers of 5 March 2002, the Regulation No. 94 Eight form a single administrative document sample financial Minister g. Smith annex 5 of the Cabinet of Ministers of 5 March 2002, the Regulation No 94 in the single administrative document codes to be used in completing the single administrative document used in the aisle, the following codes: 1. the "Declaration", the first subdivision of the codes: EC-declaration for export of the goods from the customs territory of the Republic of Latvia.
EX: the Declaration of exportation from the customs territory of the European Community (with the exception of trade with the countries of the European Free Trade Association), as well as foreign shipment of goods in trade between two Member States of the European Community.
IM — declaration that introduces a product any customs procedure (except transit), its entry into the customs territory of the Republic of Latvia.
EU – Declaration of goods for export from the customs territory of the European Community, to countries of the European Free Trade Association, as well as for the importation of goods into the customs territory of the community from the countries of the European Free Trade Association.
The second sub-division code used: 1 for full export (export). This code should not be used for re-exportation following inward (see. 3. code).
2 — removal at the time.
3 — re-exports. This code should not be used for a period of time (see export. 2. code). It shall apply only to goods previously imported temporarily or goods previously imported and placed under a customs procedure "into the customs warehouse or free zone".
4 — release for free circulation. This code should not be used (see the re-entry. 6. code).
5 — temporary admission.
6 — re-importation. This code applies only to goods previously temporarily exported.
7 — the entry of goods into the customs warehouse or free zone, including the placing of goods in other areas under customs control.
9: processing under customs control and other operations under customs control.
 
The third subdivision this subdivision only if filled in forms will be used for the transit of goods for the procedure or sign-up as a document certifying the status of the goods.
Code: T1-used goods placed under a transit procedure pursuant to the Customs Act.
T1B: goods placed under a transit procedure pursuant to the Treaty on the Baltic common transit procedure.
T2L: document proving the status of the goods.
 
10. the "first/last country of beneficiary countries ' use of countries and territories of the world for two-letter codes according to ISO 3166 standard.
 
11. the "Tirgojoš/producing country" uses the codes specified in column 10.
 
15. a box "shipper/exporter country code ' uses the codes specified in column 10.
 
box 17A "state code" use codes specified in column 10.
 
18. the column "nationality of the vehicle leaving the (coming)" use the codes specified in column 10.
 
19. the "container" the codes: 0: goods not transported in containers.
1-goods transported in containers.
 
20. the column "delivery terms" relevant codes and explanations, which are to be lodged in the first two columns: this apakšnodalījumo contract terms 1. Subdivision Subdivision 2 code location name from the factory EXW specified factory site in FCA free carrier specified location is free along side ship FAST in loading the specified port is free on board FOB Price specified in the port of loading and the port specified in the CFR freight cost, insurance and freight CIF specified port transportation paid to.
CPT Specified endpoint transport and insurance paid to ...
The CIA delivered to the endpoint specified border location specified DUFF Delivered from the location specified DES delivered from the dock in the port of delivery Specified DEQ without customs pay DD designated endpoint served by the DDP customs payment Specified endpoint other delivery terms the delivery terms of the agreement XXX description 21. column ' description of vehicle border crossing "uses the codes specified in column 10.
 
22. the "currency and total amount invoice" uses three-letter currency codes under ISO 4217 standard.
 
24. the "nature of the transaction", see the code list to use. table.
A column contains the numeric entry boxes on the left, but the number specified in column B, the right side of the box.

(A) (B) 1 2 1. Transactions involving the actual or 1. Normal delivery transaction shift against the proposed property (purchase/sale) (2).

financial or other remuneration 2. Supplies of goods for sale, saving (except the transactions listed in the buyer's right to opt out of goods in General, columns 2, 7 and 8) (1), (2) and (3).
or after trial; delivery of the shipment or through an intermediary (consignment).


3. Exchange trading (remuneration in kind).


4. Travellers ' personal purchases.


5. Financial Leasing (leasing) (3).

2. return of goods after the return of the goods 1.

the original transaction logging 2. Returned goods Exchange.

with these columns code 1 (4), item 3. the Bill of Exchange without the replacement free of charge (4).
(e.g. the provision of warranty service).

3. Transactions (excluding temporary 1. delivery due to the help of transactions), which includes property programs that are partly or wholly transfer, excluding financial fund.

or other form of remuneration.
2. Rest the non-repayable Government aid shipments.


3. Others (individuals, non-governmental organisations) to help.

4. the transaction, which requires processing the processing or finishing 1 under contract.

(5) under contract or repair (6) charges 2 repair or maintenance.

(except activities mentioned in 3. Free repair or technical this column 7).
maintenance.

5. the following processing

1. the processing or finish under contract.

(5) under contract or repair (6) charges 2 repair or maintenance.

(except activities mentioned in 3. Free repair or technical this column 7).
maintenance.

6. Transactions that are not associated with 1. Hire, loan, operational change, such as renting, leasing (leasing).

the issue of the use of the goods to the other types of temporary use.

time, operational leasing (7) and other temporary activities (8) except processing under contract or repair maintenance.


7. Military Defense contracts for deliveries or other government programmes-deliveries.


8. Factory supply with construction materials and equipment that are part of a general construction or technical support contract (9).


9. other, not mentioned above, types of transaction.


(1) this type meets most of the export and import of goods (goods receipt of new batch) transactions, i.e. transactions involving: 1) property rights pass from people of the Republic of Latvia the foreign person or vice versa;
2) natūrmaks or refund has already been made or will be made later.
This transaction also applies to goods sent between related enterprises or from/to central distribution parks in the goods (even if not paid immediately).
(2) to this transaction were among a consignment of spare parts and other parts replacement at an additional cost.
(3) financial leasing (lease): lease payments by instalments are calculated so as to cover all or virtually all of the value of the goods. All risks relating to property and the right to profits are transferred to the lessee. The expiry of the contract, the lessee becomes the legal owner of the goods.
(4) the consignment of goods intended for the return of goods and is a loaner, and originally recorded in column A, 3., 4., 5., 6., 7., 8., and in paragraph 9, to be registered with the appropriate code.
(5) processing activities that take place under customs control or not, in A bar coded 4 or 5. These points do not include processing activities on processor's account, they should be coded according to paragraph 1 (A) of the column.
(6) provide for the recovery of goods for repair to original condition, it may be related to alterations or improvements.
(7) the operational leasing: leasing contracts other types, other than financial leasing (see. 3.).
(8) this item includes goods that are exported (imported) to back (back left) and imported without property rights.
(9) the transactions referred to in paragraph 8 of column A, refers to goods which are not included in bills, but for which it has drawn one invoice for the total value of production. If not, apply to the transaction type 1.
 
25. the "mode of Transport at the border" code list: used for identification of the Transport mode of Transport type group 1 10 12 maritime transport railway wagon on sea 16 vehicles Powered road vehicle on sea 17 vehicle trailer or semi-trailer on sea 18 domestic water vehicle vehicle on the sea vehicles 2 20 23 rail transport road vehicle railway wagon 4 40 3 30 road transport air transport postal consignments Fixed 5 50 7 70 8 80 of transportiekārt of inland waterway transport the movement without a 9 90
26. the internal mode of transport used, shown in box 25.
 
27. the "loading (unloading)" use of certain State revenue service codes.
 
29. the Customs on the border of "representing the departure (arrival) the customs authority, the use of certain State revenue service codes.
 
box 33 "commodity code" column indicates the first subdivision of the product code the first eight digits of the relevant combined nomenclature of Latvia.
The second subdivision of the box record two zero or specifies the item in the European Community's integrated tariff (TARIC) code numbers nine and ten, if their use is prescribed by law.
The third subdivision of the box, there are four signs. Here indicate the codes if any additional measures.
The fourth sub-division of the aisle — integrated tariff of the European Community code (four characters), filled in according to the European Community's integrated tariff code, if used in Latvia.
If the legislation is not intended to specify the number of columns in the third or fourth Subdivision Subdivision concerned "XXXX".
The fifth subdivision of the box indicating the combined nomenclature code of Latvia the last digit and the extra code that specify the characteristics of the goods, which use the excise tax or natural resources tax rates.
If the column's third, fourth and fifth subdivision codes must not be used, this subdivision shall not be filled in.
 
34. (a) in the column ' country of origin code ' uses the codes indicated in box 10.
 
34. (b) in the column "the origin of the goods (manufacturing region) code" used in certain State revenue service codes.
 
37. the "Customs procedure" the first subdivision of this sub-division code used to populate based on the codes to be included in the second subdivision of box 1. Use a four-digit code that consists of a two-digit code that represents the requested procedure and a second two-digit code that represents the previous procedure. Use a two-digit code specified in the code of customs procedures in the list.
The preceding procedure within the meaning of this provision means the customs procedure which applied to goods before the customs procedure requested. If the previous procedure is the importation of goods in a customs warehouse or goods are imported from a free zone, the appropriate code applies only in cases where the goods have not been placed under customs procedure of inward processing, outward processing, the inward over-work for customs control "or" temporary admission ".
 
Example. The application of the customs procedure "re-export" goods, which were imported by them for customs inward processing with duty suspension system and later applying them customs inward customs warehouse ", specifies code 3151, not 3171 (procedure 1, 5100, procedure 2 — the re-export of 7151-3151).

Also, if goods previously exported, imported, goods declaration the back according to one of the above procedures should always be deferred considers importation in accordance with the appropriate procedures. The indication of the product to be made only of reimportation when the goods are released for free circulation.
 
Example. The application of the customs procedure "re-importation" goods exported under the Customs outward processing and which was placed under a customs procedure in a customs warehouse under the inward ", come back, point code, not 6171 6121 (first:" export to over-time work "— is 2100, procedure 2 —" into the customs warehouse "-7121, reimportation in the third procedure, the" release for free circulation "-6121).
Customs procedure code list: 10 — the complete departure of goods (exports).
21 — for export under the Customs outward processing.
23 — the removal on time if the goods are to be brought back in the same State.
31 — re-exports.
40: the release of goods for free circulation.
41 — importation of goods for use in Latvia, while declaring goods customs inward processing with duty drawback system.
46: the importation of the goods for free circulation under the Customs inward processing customs warehouse with a repayment system.
47: the importation of the goods for free circulation under the Customs inward processing free zone with a repayment system.
the 51 inward processing with duty suspension system.
53: the importation of goods, the application of the customs procedure "temporary admission".
55 — inward processing of goods in a customs warehouse with a suspension of payments system.
56 — inward processing of goods in a free zone with the suspension of payments system.
61 re-importation of the goods, while declaring the goods for the customs procedure "release for free circulation", if they are not subject to tax exemptions.
63 re-importation of the goods, while declaring the goods for the customs procedure "release for free circulation", if they are subject to tax deductions.
67 — reimportation, while declaring the goods for the customs procedure "release for free circulation" Customs inward customs warehouse ", including their placement in other premises under customs control.
71 — importation of goods in a customs warehouse, including the placement of other premises under customs control.
72 — Latvian entry of goods into the customs warehouse, including the placement of other premises under customs control.
76 — importation of goods for export from the customs warehouse or free zone with advance tax refunds on goods intended for export without further processing.
77 placing of the goods in the customs warehouse, to processed products and goods obtained from basic products, with export tax rebate.
78 — importation of goods in a free zone, except the procedures identified by code 76.91 — inward processing under customs control.
93: the destruction of goods under customs control.
94-constant use of goods under customs control.
95-supply ship and aircraft supplies.
96-delivery duty free shops to trade at ports and airports.
Note the. To indicate that the goods have not been placed under a customs procedure above, use the code "00", which allowed for use only as a second two-digit combination.
The second sub-division used procedure in addition to the characteristic of three-digit codes, if any, are determined by the State revenue service.
 
47. the "tax" in the First column. The tax form used by the State revenue service in certain codes.
The last column. Payment procedure A — immediate payment in cash or an equivalent payment.
B-contribution in cash in a bank account.
(C) payment by crossed cheque: (bank transfer).
D — other payments (such as direct debit a customs broker's account).
E-deferral.
F-deferred payment of customs duty.
G-deferred payment of value added tax.
H-goods are temporarily admitted goods on behalf of the beneficiary (the deferral account for the consignee).
(J) — payments by postal services (postal consignments) or other State institutions.
K — excise credit or rebate.
L — the security or guarantee payment.
M – including the security deposit in cash.
N: a separate transaction, the cash deposit.
P — from the customs broker's cash deposit account.
Q: from the deferral account.
R — the guarantee.
S: a separate account to guarantee long-term basis.
T — from customs brokerage guarantee account.
U — from the host guarantee account: a comprehensive guarantee.
V-from the host guarantee account — a unique guarantee.
O — the guarantee provided by the host agency.
W-customs broker's global commitments for the payment run.
X-host global commitments for the payment run.
Y — the usual obligations on payment.
Z — commitments based on the submission of a guarantee waiver.
 
49. the "warehouse identification" letter that specifies the type of the warehouse and the warehouse holding the authorization number assigned by the State revenue service.
 
51. the column "estimated border crossing authorities (and countries)" transit authority indicated using the following codes: AT Austria BE Belgium CH — — — Switzerland Germany Denmark EE, DE, DK, ES, FI, Estonia Spain Finland France United Kingdom, FR GB GR-Greece IE-Ireland-Iceland IT-ISA-Italy LU Luxembourg LV Latvia LT-Lithuania-Netherlands-NL-PT-Portugal SE FROM — Norway — Sweden 52. box "guarantees" according to the type of guarantee used specifies the following information : arrangement code in addition to the information to be provided is not required to Guarantee 0 guarantee exemption certificate number comprehensive guarantee 1 guarantee certificate and guarantee surveillance authority code Single guarantee certificate number Office of guarantee 2 Security 3 fixed-rate guarantee 4 exemption from liability under article 93 of the Customs Act for the second and third part 6 guarantee from specific national institutions not required 8 53. "Customs Office of destination (and country)" is used to denote the country codes indicated in box 51.
Financial Minister g. Smith annex 6 Cabinet

5 March 2002 No. 94 of the rules on the single administrative document, the technical requirements of manufacture 1. The single administrative document is made from NCR in the writing paper, weighing at least 40 g/m2 and is of sufficient strength and high quality information to one side of the paper does not interfere with the legibility of the information paper in the second half.
2. all forms of printed on white paper. Forms of transit (1, 4, 5 and 7 form) in box 1 (first and third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33. column (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 in the box has a green background.
3. Column width is 2.54 mm, height: 4.24 mm. length of 2.54 mm subdivision. 4. The single administrative document forms are defined in the colors tab: 1. these regulations 4.1 and 3 set out in the annex: 4.1.1. the single administrative document 1, 2, 3 and 5 to the right edge of the form, is a continuous band of the same color — red, green, yellow or blue;
4.1.2. the single administrative document 4, 6, 7 and 8 of the form on the right side is suspended a color bar: blue, red, green or yellow;
4.2.2 and 4 of these regulations set out in the annex: 1/6, 2/7, 3/8 and 4/5 form right side is interrupted and from the bar to the left — the continuous color bands: red, green, yellow or blue.
5. The annex referred to in paragraph 4 of the ongoing bandwidth is approximately 3 mm. Flashing bar consists of a 3 x 3 mm square string from one another are separated by a 3 mm space.
6. the Form shall measure 210 x 297 mm with permissive length deviation:-5 ... + 8 millimetres.
7. the Forms indicate the name and address of the contractor or any of the other attribute to identify the printer. The State revenue service permission to print the form, if they meet the State revenue service.
8. Information on the relevant forms will be obtained with the method of copy by filling in a form, a specimen of which is given this rule 1 and 3 in the annex, this list 1 of the annex.
9. Information on the relevant forms will be obtained with the method of copy by filling in a form, a specimen of which is given this provision in annex 2 and 4, annex 2 of this list.
 
1. the list of columns 1 and 3 of these regulations. "the form in annex sets be copied using the copy method (from form 1) aisle to aisle form, form boxes that I must complete the declarant 1 from 1 to 8 (except the middle section) 28 from 1 to 3.







from 1 to 3 (average) 29 from 1 to 3.






2. from 1 to 5 (1) 1 to 3 30.






3 from 1 to 8.
31 from 1 to 8.






4 from 1 to 8.
32 1 to 8.






5 from 1 to 8.
33 the first section on the left side: 1.






6 from 1 to 8.

8. other sections: 1 to 3.

7 from 1 to 3.
34 from 1 to 3.

8. from 1 to 5 (1) 1 to 3 34b.






9 from 1 to 3.
35 1 to 8.






10 from 1 to 3.
36-11 from 1 to 3.
37 from 1 to 3.






12:38 1 to 8.






13 from 1 to 3.
39 from 1 to 3.






14 from 1 to 4.
40. from 1 to 5 (1) 15-1 to 8.
41 1 to 3.






15 from 1 to 3.
42-15b from 1 to 3.
43-16-1, 2, 3, 6, 7 and 8.
44. from 1 to 5 (1) (17) from 1 to 8.
45-17 from 1 to 3.
46 1 to 3.






17B 1 to 3.
47 1 to 3.






18 from 1 to 5 (1) of 1-48 3.






19 from 1 to 5 (1) 1 to 49 3.






20 from 1 to 3.
50 from 1 to 8.






21 from 1 to 5 (1) 51 1 to 8.






22 from 1 to 3.
52 1 to 8.






23 from 1 to 3.
53 1 to 8.






24 from 1 to 3.
54 1-4.






25 from 1 to 5 (1) 55-26 from 1 to 3.
56-27 from 1 to 5 (1) (II). The aisle to complete customs officials (A) from 1 to 4.
(C) from 1 to 8.






(B) From 1 to 3.
(D) from 1 to 4.





(1) the declarant need not fill out this box on the form, 5. transit procedure.
 
2. the list of columns 2 and 4 of these regulations. "the form in annex sets be copied using the copy method (from 1/6 of the form), the form, the form field box in the aisle, I want to fill the declarant 1 1/6 to 4/5 (except the average 28 from 1/6 to 3/8) from 1/6 to 3/8 (medium) from 1/6 to 29/8 3 2 1/6 to 4/5 from 1/6 to 30 3/8 from 1/3 6 to 4/5 from 1/6 to 31/4 5 4 1/6 to 4/5 from 1/6 to 32 4/5 from 1/6 to 4/5 33 first section on the left side: 1/6 from 6 1/6 to 4/5 to 4/5 other sections: from 1/6 to 3/8 7 1/6 to 3/8 from 1/6 to 34 3/8 8 from 1/6 to 4/5 34b
from 1/6 to 3/8 from 1/6 to 9 3/8 from 35 1/6 to 4/5 from 1/6 to 10 3/8 from 1/6 to 36 3/8 from 1/6 to 11 3/8 from 1/6 to 37 3/8 from 12 1/6 to 3/8 from 38 1/6 to 4/5 from 1/6 to 13 3/8 from 1/6 to 39 3/8 14 1/6 up to 4/5 from 6 to 40 1/4/5 15 1/6 to 4/5 from 1/6 to 41 3/8 from 1/6 to 15 3/8 from 1/6 to 42 3/8 15b from 1/6 to 3/8 from 43 1/6 to 3/16 from 1/6 to 8 3/8 from 44 1/6 to 4/5 from 1/6 to 17 4/5 from 1/6 to 45 3/8 in






17 from 1/6 to 3/8 from 46 1/6 to 3/8 17b from 1/6 to 3/8 from 1/6 to 47 3/8 18 from 1/6 to 4/5 from 1/6 to 48 3/8 19 from 1/6 to 4/5 from 1/6 to 49 3/8 from 1/6 to 20 3/8 50 from 1/6 to 4/5 from 1/6 to 21 4/5 from 1/51 6 to 4/5 from 1/6 to 22 3/8 from 52 1/6 to 4/5 from 1/6 to 23 3/8 from 53 1/6 to 4/24 from 1/6 to 5 3/8 to 54 1/6 4/5 from 1/6 to 25 4/5 55-26 from 1/6 to 3/8 from 56-27 1/6 to 4/5 of the box II. to complete A customs officials from 1/6 to 4/5 C from 1/6 to 4/5 (B) of the 1/6 to 3/8 D/J from 1/6 to 4/5 financial Minister g. Smith technical requirements 1. Loading list form is: 1. the heading "loading list";
1.2. box (70 x 55 mm) horizontally divided into two parts: the upper part (70 x 15 mm) indicates the corresponding transit procedure, but the lower part (70 x 40 mm) indicating the registration number of the loading list according to paragraph 42 of these rules;

1.3. the columns with names matching the specified in this annex the sample form of the manifest. The columns ' Custom tags ' width shall not be less than 30 mm, but the rest of the column width can be selected according to your needs.
2. The loading list form is used only on one side. Fill out the form of the manifest, the manifest for each type of goods specified in your grant number (column "no PO box"). If necessary, at each product type specifies additional marks for special requirements (such as licensed goods) laid down in the legislation. Under the last indication of the type of goods the loading list horizontal line and the remaining part of the barred form, to prevent the addition of a later.
3. The loading list form used for writing paper, weighing at least 40 g/m2 and who is strong enough and not burzīg. The forms shall measure 210 × 297 mm with a permissive length deviation-5 ... + 8 millimetres.
4. the form of the manifest are completed by technical means of printing (typewriters, computer) or by hand, using an ink pen. If the form of the manifest are completed by hand, written in block letters. The form can be confusing. Any amendments made by striking through the previous content and record the required information. Fixes to signature approved by the person carrying out the repairs, as well as customs officers, which adopted a loading list.
Financial Minister g. Smith