The Republic of Latvia Cabinet of Ministers of 18 august 1998, in Regulation No 312 (in Riga. No 45, 21) arrangements for the feasible procedure: outward processing Issued in accordance with article 24 of the Customs Act, second subparagraph, and article 83 of the second subparagraph of paragraph 1, ' 1. General questions 1. terms used in the rules: 1.1. substitute products — products that replaced imported compensating products;
1.2. the amount of the deductible — the amount of customs duty that would have been taxable to the exported goods, if imported into the customs territory of the Republic of Latvia, the country in which they underwent the processing operation or the last processing;
1.3. prior importation: importation of substitute products before being exported goods to be temporarily exported;
1.4. the compensation of main products-processing operations resulting products;
1.5. the compensation of the additional products-processing operations resulting by-products: waste, scrap, residues, offcuts and surplus;
1.6. the quantitative scale method — were temporarily exported goods in the calculation of the part corresponding to the quantity of exported goods incorporated in the various compensating products;
1.7. the customs duty relief in part — the amount payable on the importation of the compensating products in the customs territory of the Republic of Latvia, then when the compensating products from the customs duty applicable is less the deductible amount;
1.8. the exchange of goods — a system that allows that the compensating products are replaced by substitute products;
1.9. the triangle traffic-system under which the compensating products for free circulation leapfrogged through the Customs Office other than the Customs office where the goods were exported;
1.10. the value scale method — were temporarily exported goods in the calculation of the part corresponding to the value of goods exported was incorporated in the various compensating products;
1.11.-temporary loss of the goods that have been destroyed or lost during the processing operation, in particular the evaporation, drying, gas or leachate.
2. These rules shall determine the arrangements for the goods to be issued a permit for outward processing, the procedure of the Republic of Latvia on customs territory of goods temporarily exported for processing, the compensating products imported back and leapfrogged for free circulation in Latvia as well as the order in which to handle customs formalities and customs duties to be carried out.
2. the permit for outward processing of goods 2.1. General procedure for authorisation 3. Authorisation for outward processing of goods (hereinafter permit) a person who, in accordance with article 80 of the Customs Act may issue a permit to the conditions shall be submitted to the State revenue service within the customs authority in whose territory the export for a period of time the goods, customs procedures, export processing, authorization (permission) (annex 1).
4. If the goods are to be exported from different districts, the application for authorisation shall be submitted in the State revenue service within the customs authority of the Member State in whose territory a part of those goods. In this case, the application shall include details of action sequences and specify the location to which the goods are exported at the time.
5. the authorisation shall be in accordance with the provisions of paragraphs 3 and 4 shall be issued by the Customs office where the application is submitted. Permission expressed in accordance with the rules laid down in annex 2.
6. Allow or justify the refusal to grant a permit for territorial customs authority shall issue within 15 days from the date of receipt of the application. The authorisation shall take effect on the date of its issue.
7. the authorisation shall be issued in triplicate. One copy of the permit issued to the applicant, the other copy of the permit within three days, transmit to the State revenue service district in which the person is registered as a taxable person, the third copy of the authorisation remains in the Customs Office which issued the authorization.
8. where the goods will be exported from different districts, the permissions may not be issued without the consent of the territorial customs offices, from which the territory of the goods (hereinafter referred to as the participating customs authorities). In this case, the applicable permit the following sequence: 8.1 after the territorial customs authority, which filed the application for authorization, is satisfied that the proposed processing operations can significantly harm Latvia's economic interests of producers, it shall send a copy of the application and the draft authorization to the Customs authorities of those whose territory the goods temporarily exported. Permission to be included in the project information on the rate of yield, the proposed processing methods of identification of products and the provision of annex 2, paragraph 10 referred to the Customs authorities, as well as information about the customs authority responsible for the relevant procedure (supervisory office), and on the simplified procedure applicable when the goods are declared for a customs procedure or product for release for free circulation, as well as an indication of the requirements that must be met, as regards customs supervision authority;
8.2. If the Customs authorities concerned within 15 days from the date of dispatch of the document have not expressed their opposition, it is considered that they agree to granting authorization. If any of the participating customs authorities have reasonable objections within 15 days, it shall inform the relevant territorial Customs Office and the customs authority shall take a decision on the refusal to issue a permit;
8.3. If the rules referred to in paragraph 8.1. Customs Office that rule 8.2. the time limit referred to in subparagraph has received no objections to the draft authorization, it may issue a permit;
8.4. the territorial customs authority which issued the permit, a copy of those sent to the Customs authorities concerned, which is located at the time the goods to be exported;
8.5. the procedure laid down in the permit issued is valid only to the Customs authorities of the territory, which was given the opportunity to notify of their objections, this provision and paragraph 8.2 8.1.
9. in accordance with article 80 of the Customs Act in the third subparagraph of paragraph 2, the customs authority shall ascertain whether it is possible to establish that the compensating products have resulted from goods exported to time, taking into account: 9.1. Description, the registration number of the manufacturer or the special mark;
9.2. obligations of seals or other distinguishing marks;
9.3. product samples, pictures or descriptions;
9.4. the analysis of the goods;
9.5. verify the transaction supporting documents (contracts, business correspondence or invoices) which clearly indicates that the compensating products obtained from goods exported at the time.
10. the Customs authorities may use the information in the document that facilitates the temporary export goods, which are delivered in another country treatment, processing or repair (hereinafter information document) (annex 3). Fill in the information in the requested permissions.
11. If the Customs outward processing procedure — — for example, to perform a repair of the goods, the customs authority, or temporarily export goods is possible to fix it. Where the customs authority is of the opinion that the goods have not been remedied, the permit is not issued.
12. If you are asked to apply for the exchange of goods, the customs authority may use any of the rules referred to in paragraph 9 of the inspection. This rule 9.5. accompanying documents referred to in paragraph clearly indicates whether the repair is carried out, the replacement product will be used in accordance with the Customs Act, the first paragraph of article 86.
13. before applying the exchange of goods, the customs authority shall in particular ensure the replacement of the goods, or, in accordance with article 85 of the Customs Act the provisions of the first paragraph are not going to improve the technical performance of the goods. To be sure, the Customs Office shall verify: 13.1. contracts and other goods related to the repair of supporting documents;
13.2. the sale of goods or lease (leasing) agreements and (or) the invoices relating to those goods that are exported to, or those in which the compensating products incorporated into the temporarily exported goods.
14. the application of the exchange of goods without prior importation may also be used for reimportation of the compensating products (substitute), if satisfied that the provisions of paragraph 13 of these conditions.
15. If all the conditions for authorization to apply the procedure for the exchange of goods without prior importation, and, if possible, the Customs office authorised consignee may allow imports of substitute products. Recipient of the request for authorisation shall be submitted not later than the day when substitute products are imported.
16. The period of validity of the authorisation the Customs office determined taking into consideration the period required for carrying out the processing operations and the re-entry of the compensating products.
17. The period of validity exceeds two years, the time limits laid down in the authorisation conditions reviewed periodically on the basis of which the authorization was issued.
18. When issuing permits, territorial customs authority shall determine the period within which the compensating products must be reimported into the customs territory of the Republic of Latvia. This period shall be determined taking into account the time required to perform the permission given in the quantity of the goods, and the time required for the application of the compensating products other customs procedures, as well as taking into account the date of acceptance of the Declaration of goods for a customs procedure concerned.

19. where the exchange of goods without prior importation, the date on which the replacement product to be imported into the customs territory of the Republic of Latvia, determination, taking into account the time required to replace the goods temporarily exported and transported it to a substitute product. This period shall be determined taking into account the date of acceptance of the Declaration of goods for a customs procedure concerned.
20. The provisions referred to in paragraph 18, the reimportation of the compensating products (reimportation) and 19 of these rules referred to in paragraph 1, the importation of substitute products (imports) be considered complete if one of the following conditions is met: 20.1. products released for free circulation;
20.2. the products placed in a free zone, or apply one of the customs procedures, customs warehouse or temporary admission for inward processing;
20.3. the products are transported in transit.
21. These rules 18, 19 and 20 of the conditions referred to in paragraph 1 shall apply, having regard to the date of acceptance of the Declaration for release for free circulation of the products, or the date of acceptance of the Declaration for the goods to one of the provisions referred to in paragraph 20 of customs procedures, or the date when the goods are declared for free zone import or customs warehouse.
22. at the substantiated request of the beneficiary of the authorisation, if possible, the Customs Office referred to in the permit may be extended.
23. where prior importation, goods temporarily exported must be exported within a period of two months from the date on which the customs authority accepted the Declaration for release for free circulation of the replacement product. Goods deemed exported if they also brought into a free zone or a customs procedure, the customs warehousing, inward to exportation from the Republic of Latvia's customs territory.
24. the rate of yield shall be determined when the goods are declared for a customs procedure, removal of processing, taking account of available technical data about the operation or operations.
25. If the customs authority of supervision allows to determine the rate of yield after the goods declared for a customs procedure, removal processing, its not later than the day of acceptance of the Declaration for the compensating products on release for free circulation.
26. in accordance with article 80 of the Customs Act in the procedure provided for in the second subparagraph, an authorization may be granted at the request of the person who exported the goods on time, even if that person is not the person in charge of the processing operations. In such a case, the authorisation to submit the application at the regional customs office where the applicant is registered for this permission. These procedures also apply to using the triangular traffic. Permit is issued the applicant.
27. The application of this provision set out in paragraph 26 of the authorization plug-in all the necessary accompanying documents for verification. These documents specify: 27.1. benefits that arise in applying the Customs Act in the second paragraph of article 80 of the procedures relating to the exported goods sales growth compared to the sales of goods, which may be marketed in accordance with the General arrangements;
27.2. evidence that the activity will not adversely affect the Republic of Latvia to the economic interests of manufacturers producing products for atpakaļievedam compensation similar to or identical with those goods.
28. If the territorial customs authorities are in possession of all the rules listed in paragraph 27, the application with my opinion it sends to the State revenue service customs administration. After receipt of the application to the State revenue service customs administration on the information communicated to the Customs authorities concerned.
29. The State revenue service customs administration shall decide whether (and under what conditions) may be granted permission and determines control measures to the Customs Act provided for in article 83 of the relief to be granted only in respect of the compensating products, which are incorporated into the temporarily exported goods.
2.2. the simplified procedure for the authorization of 30. In the case of processing operations also provided for product repair, then applying the goods under a customs procedure, the Customs Office, which shall have the right to grant permissions using the simplified procedure, of the Declaration of goods for a customs procedure concerned are also considered as the application for authorization.
31. This provision 30. in the case referred to in paragraph shall be deemed acceptance of the Declaration of the authorisation, and, assuming the need to comply with the customs law referred to in article 80 of the rules that govern the authorisation.
32. The declaration attached to the document made out by the declarant and which contains the following information: 32.1. the name, surname, personal code and address of the applicant and, if the declarant is not one and the same person, or company (company) name and address;
32.2. the trade description of the compensating products and the technical description;
32.3. processing operations;
32.4. the period of time required for reimportation of compensating products;
32.5. the rate of yield or, where appropriate, the method of determining it;
32.6. methods of identification.
33. Where the processing operations concern the repair of non-commercial goods that are to be performed for payment or free of charge, the Customs Office, which shall have the right to grant permissions using the simplified procedure, of the Declaration for release for free circulation of the goods shall be considered as well as the application for authorization. In this case acceptance of the Declaration shall be deemed the date of authorisation, and, assuming the need to comply with the customs law referred to in article 80 of the rules that govern the authorisation.
34. Non-commercial goods repair within the meaning of these provisions is a trademark of repair (restoring the goods in their original condition and repair): 34.1. progress regularly;
21.3. applies only to the importer of the goods or his family, personal effects, use or quantity does not cause commercial interest.
35. The applicant proves the non-commercial nature of the goods. If all conditions are not met, the customs authority shall not assign these terms referred to in paragraph 33 the benefit.
3. the Declaration of goods for a customs procedure: the outward processing procedure, which sets 36. the Declaration of goods under a customs procedure, removal of processing, are applicable for the duration of the exported goods, also in the exchange of goods with (or without) import temporarily exported goods.
37. Declaration (export declaration) concerning the Customs outward processing procedure — — the application at the time of export goods had the latter undergone submitted in one of the goods declaration to the Customs authorities designated in the authorization, except in the cases when the simplified procedure shall apply for authorization (subsection 2.2 of these rules).
38. where the simplified procedures for authorisation presented at the Customs Office, which shall have the right to issue the permit, the application of that procedure.
39. the Declaration shall be completed in accordance with any export goods related conditions, and a description of the goods declaration shall conform to the description of the goods given in the authorisation.
40. If you use the triangular traffic, the Declaration shall be accompanied by information in the form of "2" (annex 4).
41. the simplified declaration procedure shall apply in accordance with the Customs Act and in article 147.2 147.1.
4. the right to customs duty relief 42. Right to customs duty relief in applying the Customs outward processing procedure — — granted when there is a declaration for the compensating products for release for free circulation.
43. The Declaration for the compensating products release for free circulation shall be filed in one of the Customs authorities, provided this provision 2. paragraph 10 of annex "c" above, except for the cases when the simplified procedure shall apply for authorization.
44. where the simplified procedures for authorization, the Declaration shall be lodged at the Customs Office which issued the authorization.
45. Where the processing operations concern the repair of non-commercial goods (33, 34 of these rules and paragraph 35), the Declaration of the compensating products is presented for release for free circulation in the Customs Office, which shall have the right to issue the permit, applying the simplified procedure.
46. at the substantiated request of the beneficiary of the authorisation, if possible, the customs authority may authorize the Declaration to be lodged at another Customs Office, rather than in one of the 44 and 45 of the rules referred to in paragraph customs authorities.
47. The compensating or replacement product description the Declaration must conform to the description of the product authorisation.
48. in accordance with article 134 of the Customs Act, the third part of the declaration accompanying documents are documents that need compensating for release for free circulation and accompanied: 29.9. a copy of the Declaration of the goods for the customs procedure concerned, or, if using a triangular traffic-information form "2";
48.2. in cases where a declaration of the compensating products for release for free circulation is submitted after the expiry referred to in the authorisation and in accordance with the provisions of point 22, the deadline is extended, the accompanying documents, after which you may check if during that period the compensating products or replacement product suitable for the customs procedure in question.
49. to release for free circulation of products, simplify customs formalities applicable in the simplified declaration procedure shall be in accordance with the Customs Act and in article 147.2 147.1.

5. the customs duty arrangements 50. Calculating the customs law article 83 provided for in the second subparagraph the amount to be deducted, no account shall be taken of the duties on agricultural goods, which are determined each year in accordance with the annual programme for the development of agriculture.
51. where Customs Act 83. the second paragraph of article, export insurance costs of goods and loading and transportation costs necessary to deliver the goods to the place where processing is to be carried out or the last processing operation, including: 51.1. the temporary export goods in value, which takes into account in determining the customs value of the compensating products in accordance with the Customs Act 168. Article 2 of the first paragraph of point "a" to the procedure defined in point;
51.2. the processing costs, where the value of the temporary export goods cannot be determined under the Customs Act 168 first paragraph of article 2, paragraph "a" above.
52. the processing costs to be included in the specific kind of compensating product, the cost of insurance and handling and transport costs, which are calculated taking into account the location where processing has taken place or the last processing operation, and the place where the compensating products are introduced into the customs territory of the Republic of Latvia.
53. The cost of insurance and handling and transport costs within the meaning of this rule is all cost of insuring the goods, loading and transport, as well as: 53.1. commissions and brokerage, except buying commissions;
53.2. the costs of the use of containers, which are not included in the export value of the goods;
53.3. packing costs, including wages and payments for materials;
53.4. the freight costs.
54. the goods temporarily exported for repair costs shall include all the payments which permissions the recipient pays for the repair of the said person or persons who shall conduct the repair of the goods, and in accordance with the conditions for the repair of goods, these costs should include all payments to be made or that the beneficiary of the authorization is done or where the recipient of the permit must be made to comply with the obligations of the person who performed the repair of the goods.
55. the export of the goods incorporated in the compensating products shall be calculated by using one of these, 56.57, 58, 59, 60, 61, 62, 63, 64 and 65. the methods referred to in paragraph 1 (annex 5), when all the relevant processing operations resulting compensating products (with the exception of those provisions referred to in paragraph 59 of the additional refund products) are not released for free circulation at the same time.
56. in the case of processing operations from one or more types of temporarily exported goods for only one kind of compensating product to, omitting those compensating products for free circulation, determine the amount to be deducted, the compensating products are subject to quantitative scale method. Applying this method, the loss is not taken into account.
57. In order to apply the quantitative scale method, each individual export quantity of the goods for free circulation, in relation to the quantity of compensating products to be taken into account in determining the deductible amount shall be calculated by applying to the total of each type of goods the quantity factor corresponding to the free circulation of the compensating products quantity ratio of the total quantity of compensating products.
58. in the case of processing operations from one or more types of temporarily exported goods for several types of compensating products and in each of these different types of compensating products may be elements of the goods in question, to release those compensating products for free circulation, determine the amount to be deducted, temporarily exported goods are subject to quantitative scale method.
59. the export of the goods, the following shall be considered as compensation for the loss of additional products resulting from the processing of scrap, waste: residues, cuttings and leftovers.
60. where quantitative scale method, each of the goods temporarily exported types used in each type of compensating product, calculated by applying the goods temporarily exported for total factor, corresponding to the quantities of the goods referred to in each kind of compensating product, in relation to the total quantity of the goods in the compensating products.
61. Each export of the goods in relation to the quantity of each kind of compensating product quantities released for free circulation and must be taken into account in determining the deductible amount shall be calculated by applying the coefficient that is defined for the quantitative scale method to export the quantities of each type of goods used in that product type abstraction and calculated according to the rules of procedure laid down in paragraph 60.
62. If that rule 56, 57, 58, 59, 60 and 61 of the procedure defined in paragraph do not apply, the value scale method is used.
63. In order to simplify the calculation, after coordination with the permission of the requested customs authority temporarily exported goods value scale method can be applied to the quantitative scale method if the application of these methods are similar.
64. in order to determine each individual's export quantity of the goods to be used for each type of compensating product shall apply to the production of the corresponding factors, which correspond to the ratio between each compensating product to the total customs value of those products the customs value shall be calculated by taking into account the total export quantity of the goods.
65. If one of the types of products are not imported back in, the value of the compensating products specified by the value scale method is identical or similar to the sales price of the compensating products applied in Latvia, provided that the price is not affected between buyer and seller.
66. If the customs value of the compensating products is not possible to establish with these methods, the Customs authorities may use other laws set out in the appropriate methods.
67. Each export of the goods in relation to the quantity of each kind of compensating product quantities released for free circulation and must be taken into account in determining the deductible amount shall be calculated according to the method of quantitative scale down factor for each individual export quantity of the goods to be used in the product in question and to obtain the calculated according to the rules laid down in paragraph 64 of the policy.
68. If authorized goods for outward processing and is not intended for repair of the goods, as well as where the customs authority by matching with the permission of the recipient can determine the approximate amount of customs duty, subject to the terms and conditions on the part of customs duty facilitations, the Customs Authority said export goods had the latter undergone can determine the average rates of customs duty (rate) applicable to all the permit processing operations referred to in cases where the Customs outward processing procedure:-regular for one type of goods.
69. The rates shall be determined for a specific period not exceeding six months, in the light of one of the following conditions: 69.1. estimated payments previously made estimates for the current period;
EB 69.2. experience in collecting payments for previous periods.
70. the rate according to the increase, to avoid the possibility of accounting journal registered customs duty amount is less than the amount due.
71. In accordance with the provisions of paragraph 70 down the rate applied for free circulation of the compensating products used in the manufacture of processed goods for the determination of costs for the period referred to in paragraph 69 of these rules, and there is no need to make an accurate calculation of customs payments each time a corresponding compensating products are released for free circulation.
72. According to this provision, 69, 70 and 71 of the customs duties laid down in the records in the log.
73. each end of the period concerned, the customs authority shall make a summary of customs procedures, export processing, and the final statement according to the rules on customs duty incentives part.
74. Where a final calculation shows that the counting journal registered customs duties are too high or do not comply with the provisions referred to in paragraph 70 of the conditions to make the adjustment.
6. The triangular traffic (trilateral transport) 75. Customs authorities may allow the use of the triangular traffic in such cases: 75.1. in accordance with article 80 of the Customs Act in the first and second paragraphs of that authorization;
75.2. the request of the beneficiary of the authorization, presented after the authorization, but before the compensating or replacement product for release for free circulation.
76. The triangle traffic is not allowed when used for the exchange of goods with prior importation.
77. using the triangular traffic, use the information in the form of "2".
78. Information form "2" original and one copy to be submitted to the Customs Office which adopts the Declaration of the application of the customs procedure.

79. Information form "2" fill in the quantity of goods, the customs procedure applied for. Where the compensating products or replacement product will be brought back several consignments of goods at different customs offices, the Customs Office which adopts the Declaration of the application of the customs procedure, at the request of the beneficiary of the authorization issued by the required number of copies of the form according to the quantity of goods declared for a customs procedure.
80. If information form "2" lost or destroyed, the authorisation holder may request the customs authority that approved the form, issue a duplicate of the form. The Customs Office referred a request to follow if the submitted proof that the temporarily exported goods are not re-imported. The form of the original issued and the copies are special mention "duplicate".
81. The Customs office where the customs procedure applied for, approved information form "2" the original and a copy of it. A copy of the form remain in that Office, but shall return the original to the declarant.
82. If the Customs office where the customs procedure applied for, considers that the Customs office where the Declaration will be submitted to the compensation product release for free circulation, is the authorisation contained in the messages, which are not mentioned in the information form "2", this information must include the appropriate form.
83. Information form "2" original submitted at the Customs office where the goods are exported from the customs territory of the Republic of Latvia. The Customs Office to the original form of supporting mark on it that the goods are exported from the customs territory, and then return this form to the person who submitted it.
84. If prompted to the Customs office where the customs procedure applied for, approved information form "2", the Customs Office referred to in box 16 of the form specifies what method is used to identify the temporary export goods.
85. If the product is taken or used images or technical descriptions, the customs authority has confirmed that a sample image or a technical description of the authenticity of the Customs seals (if allowed by the type of goods) or on the packaging, if you can guarantee that this seal will not be tainted.
86. the samples, illustrations or technical descriptions by affixing a sticker with the Customs office stamp and reference data on the export declaration; This label must be affixed to these samples, images and technical descriptions would not be possible to Exchange.
87. Product samples, images and technical descriptions, the authenticity of which has been approved, the exporter of the goods shall be returned, they must be presented to Customs seals intact when the compensating products or replacement product will be brought back.
88. If necessary to make the product analysis and analysis results will be known only after the Customs Office will confirm the information form "INF 2, the document with the results of the analysis and to ensure the sealed envelope shall be issued to the exporter.
89. By submitting a declaration for the release for free circulation of compensating products or replacement product, the importer shall be presented to the Customs Office through which the imported goods, information form "2" original and, if necessary, specify this rule 87 and 88. means of identification referred to in paragraph 1.
90. where compensating products or substitute products are released for free circulation in one post (or more consignments) from the same Customs offices, the customs authority on the information form "2" refers to the quantity of the goods temporarily exported to the compensating products or replacement product the quantities released for free circulation. Then when the information form "2" fill, it adds the appropriate declaration.
91. where the compensating products or substitute products are released for free circulation in several consignments through several Customs authorities and are not specified in the methods of identification of goods, the Customs office where the Declaration is submitted for the first release of the products concerned for free circulation, at the request of the declarant, replace the initial information submitted in the form of the "2" with the following information in the form of "2", which is designed for the temporary export of goods not yet released for free circulation. The customs authority in the new information form (form), "2" indicates the original information form, the number and the name of the Customs Office, which this form is issued. Product quantity that indicates the new information form (form), "2", which replaced the original information form, to be compared with the quantity of goods specified in the original information in the form "2", which was completed to the initial declaration for release for free circulation of products. Each completed substitute information form to the relevant declaration for release for free circulation of the products to which this form applies.
92. the Customs Office which adopts the Declaration for the compensating products release for free circulation, is entitled to request from the Customs authorities which endorsed the information form "2" to make post-clearance check to determine the authenticity of the information form and confirm the accuracy of the particulars contained therein, as well as to request any other information contained in this form check. The above information should be provided immediately.
7. Commercial policy measures 93. Commercial policy measures, if necessary, applies, the Declaration assigning the goods on the date of applying for the customs procedure in question.
94. Commercial policy measures applicable to compensating products day of acceptance of the Declaration for release of the products for free circulation.
95. Commercial policy measures compensating products shall not apply where the exchange of goods, as well as in accordance with article 66 of the Customs Act to repair the goods or additional processing steps.
8. the Customs outward processing procedure — — centralized monitoring 96. State revenue service until 1 November 1998, and the month after the reorganisation of the Customs authorities to collect information and establish such lists: 96.1. territorial list of Customs offices, which submitted applications for authorization;
96.2. territorial list of Customs offices, which, applying the simplified procedure authorisation is entitled to make a declaration of goods for a customs procedure: outward processing.
97. The State revenue service Customs Administration collects information about the authorizations issued and refused to apply the customs procedure: outward processing.
98. The State revenue service 96. these provisions and the information referred to in paragraph 97 will be published in the newspaper "Latvian journal" every six months of the calendar year.
99. the provisions shall enter into force by 1 January 1999.
 
Prime Minister g. shore Finance Minister r. tit instructions to fill out the form 1 information relating to goods (products), must be provided for each product (of products).
2. paragraph 1 of the form need not be completed if the application presented to the applicant company's (the company) form and the required information is indicated on the form.
3. the forms referred to in paragraph 2 shall indicate all applicable systems.
4. paragraph 3 of the form "a" in the description should be sufficiently clear and detailed to facilitate decision making and in accordance with the specified information decide whether the economic conditions can be considered fulfilled. Where the exchange of goods, indicate whether the procedures are fulfilled the necessary conditions.
5. paragraph 3 of the form "b" appear only in a four-digit code. Where the exchange of goods, as well as to speed up the processing of the permit or the appropriate organisation of operations show the eight-digit code.
6. paragraph 3 of the form "c" section indicates the quantity of the goods exported, the export during the period.
7. paragraph 3 of the form "d" section indicates the value of the goods to be exported.
8. in paragraph 3 of the form "e" in subparagraph indicates reasons why recycling is done outside Latvia.
9. point 4 of the form "a" section completed in the same way as paragraph 3 "a" section — specify that products of commercial value that these values are not, as well as whether they are atpakaļievedam or not.
10. paragraph 4 of the form "b" section completed in the same way as paragraph 3 subparagraph "b": for each point 4 "a" section of the specified product.
11. in paragraph 5 of the form specifies the rate of yield or suggest a method by which the rules to be determined.
12. in paragraph 6 of the form provides a description of the processing operation, the applicable to time exported goods for compensating products. (General list of activities, such as repair or processing, is not sufficient.)
13. in paragraph 7 of the form records the name of the country concerned.
14. in paragraph 8 of the form provides information about a specific part of the goods (such as units). Specifies the period of time that the export of the goods needed for reimportation of compensating products or import substitution. This information should not be provided if the intended to apply to the exchange of goods with prior importation.
15. paragraph 9 of the form, indicate the most appropriate method of identification to be used temporarily for compensating products exported iestrādātaj items.

16. paragraph 10 of the form indicating which of the appropriate customs authorities: 16.1 as a supervisory Customs office — the "a" section;
16.2. as the Customs office where the goods are declared for a customs procedure and shall adopt the Declaration of goods for a customs procedure, sought: a "b" section;
16.3. as the Customs Office through which the products are released for free circulation and the acceptance of the Declaration relating to the compensating products or replacement product for release for free circulation, the "c" section.
17. in paragraph 11 of the form specifies a time limit in which to export the processed products or the goods Exchange without prior importation of the compensating products. If for example the exchange of goods with prior importation, indicate the period within which the import substitute.
18. in paragraph 12 of the Form specifies the permission issued for identical goods identical to the processing operation.
19. in paragraph 13 of the Forms provides additional information that the applicant wishes to draw the attention of the Customs authorities.
 
Finance Minister r. tit instructions to fill out the form, the authorisation shall indicate the information contained in the application of customs procedures, export processing authorization.
1 Information to be provided, if allowed to apply for the exchange of goods or triangular traffic. If you will apply for the exchange of goods, clearly indicate whether prior importation is allowed or not allowed.
2 information needed for customs authorities to make sure that the processing operations are carried out according to the rules.
3 indicates the rate of yield or method by which it is determined.
4 specify the means of identification adopted.
The Customs authorities may use the following means: (a) identify) to register special characters or numbers assigned by the manufacturer;
(b) the use of the seal, stamp) or other distinguishing marks;
(c)) to add the samples, pictures or descriptions;
(d)) to make the analysis.
5 information required when permits the period of validity exceeds two years.
 
Finance Minister r. tit notes about the use of the information document 1. an exporter must ensure that the country of the Customs Office at which the goods are temporarily admitted, the goods can be identified.
2. Fill in the information document (hereinafter document) must be submitted to the Customs office where the goods are cleared through customs.
3. where the goods are to be brought back to individual consignments, the following procedure applies: 3.1 removal: 3.1.1. exporter prepares a duplicate;
3.1.2. the customs authority shall certify a copy of the document (part I) and return it to the exporter of the goods. The exporter of the goods shall send the original of the document to the importer of the goods that it saves to the last individual goods for re-exportation;
3.1.3. the exporter shall keep a duplicate of the document;
3.2. temporary admission: 3.2.1. the importer shall present the original of the document by the Customs authorities;
3.2.2. the customs authority shall certify part II of the document, and returns the document to the importer of the goods;
3.3. the re-export of certain goods: 3.3.1 the re-exporter completes part III additional document (including the "G" column) and with part I and part II of the document presented to the Customs authorities;
3.3.2. the customs authority compares with the original documents and certify the additional part III of the document;
3.3.3. the re-exporter sends the additional part III of the document item re-importer;
3.4. the reimportation of goods: certain goods at the Customs Office of re-importation show additional part III of the document and a copy of your document for comparison;
3.5. the re-export of goods the last individual: 3.5.1. the re-exporter completes part III additional document (including column "G");
3.5.2. the customs authority shall certify the original of the document and return it to the re-exporter of goods;
3.5.3. the original of the document the re-exporter sends the re-importation of goods;
3.6. the last individual product: goods re-imported the re-importer produces a copy of the document presented to the Customs authorities.
 
Finance Minister r. tit notes 1. fill-in the form legibly and indelibly, preferably by computer. It can not be deleted or overwritten words. You can edit, removing the incorrect word and, if needed, adding more details. Corrections with a signature certifying the person filling out the form, and approved by the Customs authorities, which fills in the form box 16.
2. From 1 to 15. aisle form filling permissions of the recipient.
3. Forms 1. box the full name, address and postal code, if any, and the name of the country. The legal person shall also indicate the person responsible.
4. Form 6. box the number and date of the authorization, as well as the Customs Office which issued the authorization.
5. in box 8 of Form also indicate other processing operations, the performance of which the permit allows.
6. Provide a clear description of the compensating products using commodity description system. The description should correspond to the description on the permit. If the goods are used in customs procedures — inward processing, record the words "IP goods" and specify the information form "1" number, if it is used.
7. specify metric net quantity system unit (kg, litres, m2, etc.).
 
Finance Minister r. tit