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The Order In Which To Run The Customs Procedure Of Inward Processing Under Customs Control

Original Language Title: Kārtība, kādā izpildāma muitas procedūra - ievešana pārstrādei muitas kontrolē

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The Republic of Latvia Cabinet of Ministers of 14 July 1998 Regulation No. 254 (in Riga. No 38, § 13) arrangements for the feasible procedure — inward processing under customs control, are Issued in accordance with the customs law article 24, second paragraph, article 62 and 63 of the fourth part of the third paragraph of article i. General questions 1. These rules shall determine any authorization to be issued for imports of foreign goods for processing under customs control and leapfrogged for free circulation in the territory of Latvia, the processing operation the processing of the resulting products, as well as to handle customs formalities and customs duties to be carried out.
2. Customs procedure for inward processing under customs control: 1. these regulations apply to goods referred to in the annex, subject to the processing referred to in this annex.
II. General procedure for authorisations concerning customs procedures — inward processing under customs control, receiving 3. Authorization for the customs procedure of inward processing under customs control: (hereinafter permit) is issued based on the application of the person who will carry out the processing operations or be responsible for it (hereinafter application) (annex 2). The application shall be submitted to the State revenue service territorial customs authority within the territory of which the envisaged processing operation.
4. Where it is provided that the applicant or his representative will carry out the processing operations in the territories of several areas to be provided in the application details of the product processing operation sequence and precise indication of the place where the operation will be carried out. The application shall be submitted to the territorial customs authority in whose territory the first item processing op e radio.
5. the authorisation shall be issued by the Customs Office, in accordance with the provisions of paragraphs 3 and 4 of the procedure defined in the submitted application, and the form this permission in accordance with the rules laid down in annex 3. Authorisation may be granted only if the customs are complied with article 73 of the law.
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 authorisation remains in the Customs Office which issued the authorization, 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 permit applicant receives.
8. Where a processing operation is expected to take over the district areas, can not be issued without the permission of their territorial customs authority, which will be further processing operations (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 met the Customs Act 73. in the third subparagraph the following processing operations planned economic conditions, it shall send a copy of the authorisation application and the draft authorization to the Customs authorities concerned. Permission to be included in the project information on the rate of yield, the approved products processed n identificēš as method and that rule 3 of the annex referred to in point 9 of the Customs authorities, as well as information on the application of the simplified declaration procedure of goods, movement of goods and customs procedures and an indication of the requirements for the executable in the respect to monitor the b sharp customs authority;
8.2. the participating customs authorities, upon the authorization of the application and the draft authorisation was received immediately to notify objections, if any. The opposition period is 30 days from the application and the draft authorization to a copy of the shipping date. If one of the participating customs authorities raised reasonable objections, the permit will not be issued;
8.3. If the rules referred to in point 8.1 territorial customs authority that rule 8.2. within the time limit specified in paragraph has received objections to the draft authorization, after the necessary measures to ensure that the customs debt payment for the imported goods, may issue the permit;
8.4. the Customs Office which issued the authorization shall send a copy of this authorization to the Customs authorities concerned;
8.5. this rule 8.3. in accordance with the procedure laid down in the permit issued is only valid in the territory of the Customs authorities, which was given the opportunity to notify of their objections, this provision and paragraph 8.2 8.1.
9. in order to ensure the effective monitoring of customs procedures and the calculation of customs duties, the Customs authorities may require the permission of the goods recipient tracking log that displays: 9.1. imported goods customs declaration number, the import of goods d atum and quantity;
9.2. processed products obtained customs declaration number, amount and date of the processed products released for free circulation;
9.3. the processing of the product resulting from the operation of the balance.
10. Records of the customs of the fist inward proc processing under customs control: must be available to the supervisory authorities, a customs representative to be able to verify the correctness of the execution of customs procedures.
11. in the case of processing operations carried out in two or more undertakings (companies), stock accounting log indicates information about the conduct of customs procedures in all companies (companies).
12. If the principal applicant's sales records enable you to monitor the relevant customs procedure, the customs authority may recognize these accounting documents for the customs procedure for inward processing under customs control. In this case, a separate product records are not required.
13. The period of validity of the authorisation the Customs office determined taking into consideration the period required for carrying out the processing operations and customs procedure in processed products. Where 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.
14. When issuing an authorisation, the Customs authorities shall determine the period within which the processed products for free circulation leapfrogged or other applicable customs procedure, taking account of the period necessary to carry out the processing operations provided for, and period of five i considered necessary to processed products, the customs procedure applied.
15. at the substantiated request of the beneficiary of the authorisation, if it is possible, the Customs Office referred to in the permit may be extended.
16. The rate of yield or its method of determination shall be based on the technological process of processing data, and recording this information permits the requested accounting documents. The Customs authorities shall periodically review the rate of yield or its method.
III. Simplified procedure for the authorization of 17.1 8 and 19 of these rules. the procedure laid down in the applicable paragraph, if the processing operations will be carried out in one district.
18. If you are not subject to the simplified declaration procedures, then apply the relevant customs procedure, the Customs Office, which shall have the right to issue the permit, using the simplified procedure authorisation, of the Declaration on the application of the goods for the customs procedure concerned are also considered as the application for authorization. The adoption of that Declaration is considered a permissions issue, and on the adoption of this Declaration in any case subject to the same regulations that apply to the licence and referred to article 73 of the Customs Act.
19. The provisions referred to in paragraph 18 of the Declaration shall be accompanied by a document completed by the declarant containing the following information: 19.1. the applicant's name, code and address of the person or company (company) name and registered address of the applicant and, if the declarant is not one and the same person;
19.2. the processing of the goods a reviewer's name, code and address of the person or company (company) name and registered office, if processing is carried out by a third party, rather than by the applicant or the declarant;
19.3. processing operations;
19.4. the resulting processed product production and marketing ksturojum technical description;
19.5. the rate of yield or, where appropriate, the method of determining it;
12.2. term specified in the imported goods to the appropriate customs procedure;
19.7. the place where the processing operation is to be conducted.
IV. Declaration of the goods for the customs procedure for inward processing under customs control 20. Where goods declared for a customs procedure for inward processing under customs control, they are not subject to customs duties or commercial policy measures.
21. The Declaration for customs inward processing under customs control, the application shall be filed in one of the importation of goods to the Customs authorities designated in the authorization, except for this provision, paragraph 18 and 19 in certain cases apply the simplified procedure for authorization.
22. where the simplified procedure authorisation, this provision referred to in paragraph 21 of the Declaration of goods under a customs procedure shall be submitted to the regional customs office, which shall have the right to issue the permit, using that procedure.
23. Description of the goods? o 2 of the provisions in the Declaration referred to in paragraph 1 must comply with the description given in the authorisation.

24. the simplified declaration procedure, which is intended to simplify the customs formalities, declaring goods for the customs procedure concerned, in accordance with applicable law and the customs of 147.1 of the procedures laid down in article 147.2.
25. If the beneficiary of the authorisation of the product records do not meet these rules 9, 10, 11 and 12 with the requirements set out in paragraph, customs authorities prohibit the customs clearance of goods under the Customs Act and article 147.1 147.2.
V. Customs inward processing under customs control: the execution of customs procedures: 26. inward processing under customs control, be deemed to be met if the quantity of imported goods, according to the rate of yield is incorporated into processed products or goods in the unaltered state are declared for another Customs procedure, as well as all the other procedures that the necessary conditions for progress.
27. If you need to calculate the customs debt (article 75 of the customs law), the amount of the debt is determined by calculating the proportion of imported goods used in processing products. This part shall apply to calculate the quantitative scale method or the value scale method is used for the discharge of a customs procedure for inward processing.
28. The Declaration for customs inward processing under customs control, the termination shall be filed in one of the customs procedures for the enforcement of the Customs authorities, which presented the authorization, except when the simplified procedure shall apply for authorization.
29. where the simplified procedure authorisation, this provision referred to in paragraph 28 of the Declaration shall be lodged at the Customs Office which issued the authorization.
30. at the substantiated request of the beneficiary of the authorisation of the customs authority of the monitoring, if available, may allow the provision referred to in paragraph 28 of the Declaration to be lodged at a Customs Office other than that referred to in this provision in paragraph 28 and 29.
31. The imported goods or the processed products description these regulations referred to in paragraph 28 of the Declaration must conform to the description given in the authorisation.
32. the simplified declaration procedure, which is intended to simplify the customs procedures applicable according to the formalities of 147.1 Customs Act and of the procedures laid down in article 147.2.
Vi. Customs procedures for inward processing under customs control, the execution document 33. the beneficiary shall have 30 days following the customs procedure concerned the expiry of execution supervisory Customs Office customs inward processing under customs control, execution of documents (notice of execution of customs procedures).
34. (d) the following information be included in the documents contained: 34.1. reference to information specified in the authorization for the authorization and processing of the requested person;
21.3. each type of quantity of the imported goods and the reference to the Declaration of the application of the relevant customs procedure;
3. (i) code of the goods according to the evest Latvian combined nomenclature;
21.4. the customs value of the imported goods;
34.5. the rate of yield fixed;
21.5. the indication of the type of the processed product, quantity, and the customs procedure applied to them, as well as the reference to the Declaration, on the basis of which the processed products placed under a customs procedure;
21.6. the processing costs, where the processed products released for free circulation, the person responsible for the processing of customs value of those products has chosen the customs value of the imported goods, which, in accordance with the provisions of this subparagraph included 23.9. processing costs;
21.6. the processing product code according to the combined nomenclature of Latvia.
35. the supervisory customs authority may authorize: 21.8 after harmonization. with the implementation of the Customs Office to prepare a document to a computer or other means;
35.2. performance information be contained in the document to write import declarations of goods.
36. Monitoring the Customs Office shall permit a check mark, you can design an enforcement document in the light of this provision, the time limit referred to in paragraph 33.
37. the surveillance of the Customs authorities to check the information provided and if you are in doubt, go to the permissions of the recipient to see the real conditions. Based on our examination, the Customs Office shall mark on the enforcement and execution of the document, as well as documents related documents stored in the legislation on the storage of documents. If the supervisory authority shall decide that customs enforcement document can store permissions requested, document zglabāšan does not change the term of the u.
38. where the processed products are released for free circulation, the customs duty applicable shall be determined after processing the final product. On the day of acceptance of the Declaration of the person responsible for processing the check when the goods under the Customs Act 165.166 and 167, article piesakām of the release for free circulation and the customs value of processed products can correspond to the following values: 38.1. identical or similar goods, the customs value of which have been produced in another country at the same or approximately the same time;
38.2. the processing product sales price, if it is not affected by the buyer and seller relationship referred to in article 164 of the customs law;
38.3. the identical or similar goods sales price in Latvia if it is not affected by the buyer and seller relationship referred to in article 164 of the customs law;
23.9. the customs value of the imported goods and the processing costs.
39. If the goods are released for free circulation, the commercial policy measures applicable only if at the time when the Declaration of release for free circulation, such measures shall apply to imported goods and the identical goods in the processed products. In this case, the commercial policy measures applicable for free circulation of the imported quantity a m, which is actually used in the manufacture of the processed product.
VII. Customs inward processing under customs control: centralised supervision 40. State revenue service until 1 November 1998, and the month after the reorganisation of the Customs authorities to collect information and establish such lists: 24.9. territorial list of customs authorities to which applications for authorization are to be submitted;
40.2. the territorial list of Customs offices, which, applying the simplified procedure authorisation is entitled to make a declaration of goods for a customs procedure for inward processing under customs control.
41. The State revenue service Customs Administration collects information about the authorizations issued and rejected customs inward processing under customs control: application.
42. The State revenue service these rules 40 and 41. information referred to in paragraph 1 shall be published in the newspaper "Latvian journal" every six months in a calendar.
VIII. Transition issues 43. Regulations shall enter into force by 1 January 1999.
 
Prime Minister Minister of finance g. Coast in place economic Minister l. Strujevič annex 1 Cabinet on 14 July 1998 Regulation No. 254 processing under customs control and processing of import goods operation list No.
The processing of goods processing, which may take the BC
Customs controls are allowed 1 2 3 1.
Any type of goods processing to create the model that is shown, or installation of the product suites 2.
Any type of product processing, which reduces scrap and waste, or they are destroyed 3.
Any type of goods the denaturing of the 4.
Any type of product or individual parts recovery of components 5.
Any goods damaged or destroying the separation of part 6.
Any type of goods processing to eliminate the consequences of the damage 7.
Any type of Merchandise Trade of conventional treatments, which may be carried out in customs warehouses or in free zones 8.
Tobacco processing classified ' homogenised ' or ' reconstituted ' tobacco that Latvian of Latvia the combined the combined nomenclature classified nomenclature subheading 24 Group 2403 91 00, or tobacco powder, which classified the Latvian ex 2403 99 90 of the combined nomenclature, in the apakšp zīcij 9.
Raw or unprocessed tobacco, tobacco processing with full or partial cut the average classified Latvian conductor, classified the combined nomenclature subheading of the combined nomenclature, and 2401 20 tobacco waste, which are classified in heading 2401 10 Latvian 2401 30 00 of the combined nomenclature subheading 10.
Products classified processing products, which are classified in the combined Latvian Latvian 27 10 00 71 or 2710 00 75 combined nomenclature nomenclature subheading 2707 20, 2707 30, 2707 10, 2707 50 in 2707 91 00, 2707 99 30, 2707 99 91 00, 2707 99 99, and subheading 2710 11.
Crude light oils, for processing into products classified in the Latvian Latvian combined classified 2707 10 90 2707 20 90, nomenclature, 2707 30 90, 2707 50 91 of the combined nomenclature, 2707 50 99, 2707 99 11 and 2707 99 30, 2902 20 90, 2902 41 00, 2902 42 00, 2902 43 00, 2707 99 19 2902 30 90 subheading and subheading 2902 44 90 12.
Chromium trioxide, in the processing of classified chromium Latvia Latvia classified 8112 20 31 of the combined nomenclature subheading of the combined nomenclature subheading 2819 10 00 13.
Petroleum oils, consisting of The first column of the annex to the said products in more than 0.2% sulphur, which

mix or one or more of these products classified in the Latvian oil with petroleum mixture, composed of sulphur is more than the combined nomenclature v 0.2% and classified in subheading 2710 00 68 Latvian combined nomenclature subheading 2710 00 67 for petroleum oils, consisting of not more than 0.2% sulphur and classified the combined nomenclature subheading 2710 00 67 14.
Kerosene, which is classified in the combined nomenclature subheading 2710 00 55 instead of the Minister of finance, Minister of Economic Affairs l. Strujevič instructions to fill out the form 1. information relating to the goods to be provided for each type of goods.
2. If the application is presented to the applicant company (the company) form and the required information specified in paragraph 1 of the form, the "a" section is to be filled in.
3. paragraph 1 of the form "b" section filled in if the applicant and the business owner are one and the same person.
4. in paragraph 2 of the form: 4.1 marketing and technical description the description should be sufficiently clear and detailed to facilitate a decision on the application for the examination of an application and to make it easier to decide whether the economic conditions can be considered fulfilled;
4.2. to be only Latvian four-digit combined nomenclature code, if any, to speed up the processing of the permit or the organisation of the operation, it is not necessary to specify the eight-digit code;
4.3. quantity given in kilograms, litres, metres URu.tml., and it applies to a specific period of import of goods;
4.4 indicate the customs value, determined on the basis of the submitted information and documents.
5. Form 3: in paragraph 5.1. "a" section completed in the same way as paragraph 2 subparagraph "a" — for each product;
5.2. the "b" section for each product indicates the combined nomenclature of Latvia eight digit code. 6. in paragraph 4 of the form, indicate the estimated rate of yield or the manner in which this provision to be determined.
7. in paragraph 5 of the form provides a description of the processing operations that are carried out to from the imported goods for processing products.
8. paragraph 6 of the form shall indicate the address of the place where the processing operation is to be carried out.
9. in paragraph 7 of the form specifies the average period of processing operations, in addition to providing for the possible time of the processing operation to the performance of the necessary formalities.
10. in paragraph 8 of the page the form indicates the most appropriate method of identification to be used for the identification of imported goods that are incorporated into processed products.
11. paragraph 9 of the form indicating which of the possible customs offices would be: 11.1. "a" apakšpunk à — procedures for customs supervisory authority;
11.2. the "b" section, for which the Customs authorities accept the Declaration, the goods imported;
11.3. the "c" section, for which the Customs authorities accept the Declaration, processing products, the customs procedure applied.
12. in paragraph 10 of the form specifies the period during which planned to import goods for processing.
13. in paragraph 11 of the form provides additional information that the applicant wishes to draw the attention of the Customs authorities.
 
Minister of finance — instructions for completing the authorization must specify the information contained in the application. If the information is provided, with reference to the application permissions for processing under customs control, it must be an essential part of the permit.
1 fill in if the company (the company) the owner and the beneficiary of the authorisation are one and the same person.
2 fill out, if it is necessary to empower the Office to monitor the use of the licence, with particular reference to the application specified in the rate of yield and trade quantity and value. Quantity and value of the goods in question be given import period.
3 indicates the rate of yield or method by which it is determined. If the rate of yield is the same as that indicated in the accounting records made by "processing under customs control records".
4 indicates the period of time required to process the amount of goods imported and deployed processing products.
5 if there is a justified the granting of an authorisation for a period longer than two years, paragraph 10 shall form the record of the period, or the words "indefinitely" and fill out the form 11 (examination).
 
Minister of finance — the Economic Minister of Strujevič L.