Clarifies 08.07.1998., Latvia Journal No. 199/200 (1260/1261) of the Republic of Latvia Cabinet of Ministers June 30 1998 rules no. 237 in Riga (nr. 34.13) arrangements for the feasible procedure — inward processing Issued in accordance with the customs law article 24, second paragraph, article 60 the fourth part, article 62 and 63 of the fourth part of the third paragraph of article 1 General questions 1. terms used in the rules: 1. re-export period: the period within which the compensating products must be applied to any of the Customs Act provided for in article 24, the customs procedures;
1.2. quarterly report-a collection of data about a re-export period which begins in one calendar quarter and is considered complete permission specified in the calendar on the last day of the quarter;
1.3. preliminary removal from equivalent goods for export of compensating products from the customs territory of the Republic of Latvia, using the customs duty suspension system, before the goods are placed under a customs procedure — inward processing;
1.4. the compensation of main products-processing operations resulting goods and products;
1.5. additional products-compensation during processing by-products that are incurred compensation main products;
1.6. the quantitative scale method — part of the imported goods (mining rules) calculation of according to the quantity of imported goods incorporated in the various compensating products;
1.7. the equivalent compensation system — the system that allowed the compensating products obtained from equivalent goods under Chapter 3 of these rules;
1.1. monthly report: a collection of data about a re-export period which begins in one calendar month and is considered complete the permission given in the calendar on the last day of the month;
1.9. processing operator-the person who performs the whole or part of the processing operation;
1.10. the triangular traffic system with which the imported goods are placed under a customs procedure — inward processing — other than the Customs authorities at the Customs Office through which the compensating products left in advance;
1.11. the Supervisory Authority authorisation the customs, the Customs office specified in the carrying out of customs procedures — inward processing-monitoring;
1.12. the value scale method, the calculation of the imported goods, which according to the value of the imported goods incorporated in the various compensating products;
1.13. loss — part of the imported goods that have been destroyed or lost during processing.
2. These rules shall determine the arrangements for the authorisation to be served on the importation of goods for processing, as well as procedures for the customs territory of the Republic of Latvia, the goods imported for processing time and the export from the customs territory of the Republic of Latvia, and the order in which the controlled product of the inward processing customs procedure, enforceable — inward processing — and a lodgment in the State revenue service requirement for customs duty suspension or discharge.
2. the receipt of goods for inward processing 2.1. General order 3. Authorisation for inward processing, the goods of the person who will carry out the processing operations or be responsible for it, submit to the territorial customs authority within the territory of which the envisaged processing operation, the application for authorisation for inward processing of goods (annex 1) and the application of the annex to the said authorisation (annex 2).
4. Where a processing operation is expected to take over the district, allow goods for inward processing (annex 3) (hereinafter permit) shall be issued by the territorial customs authority within the territory of which will be the first product processing operation, and the authorization of the application and the draft authorization to copy to send them the territorial customs offices, which will be made to subsequent processing operations of goods.
5. If the rules referred to in paragraph 4, the territorial customs offices within 30 days from the date of dispatch of the document have not expressed their opposition, it is considered that they agree to granting authorization. If any of these authorities to the Customs authorities have reasonable objections within 15 days, it shall inform the relevant territorial customs authority in whose territory intended to make the first processing operation, and the customs authority shall take a decision on the refusal to issue a permit.
6. Permission to use the suspension system of the customs duties shall be issued if the applicant in the application for authorization shall certify that the refund will be the main products exported from the customs territory of the Republic of Latvia. In this case, the customs duty suspension system can be applied to all the compensating products.
7. Authorization to use a customs duty refund system, provided the opportunity to export refunds are the main products from the customs territory of the Republic of Latvia.
8. If the conditions are met, this provision 6 and 7 point system referred to in the application, the applicant may receive one licence of customs duty drawback systems or customs duty suspension system for use.
9. When issuing the authorization the territorial customs authority takes into account whether the processing operation in compliance with the economic conditions, specified in the annex to the application for authorization. If the application for the authorization of the applicant considers the economic conditions are met, other than that referred to in the fourth column of the annex in the cases, the rationale given in this application.
10. If the territorial customs authority considers that the economic conditions are met, permit is issued for a limited period of time, but not more than nine months. This provision of the information referred to in paragraph 9, relating to economic conditions, local customs authority a month from the date of authorisation shall send the State revenue service.
11. If the economic conditions are fulfilled on the basis of authorisation is not considered the fact that: 11.1. Latvian company (the company), producing equivalent goods may be subject to a processing operation, is a competitor of the person who submitted the application for authorization;
11.2. goods in Latvia produced only one company (the company).
12. If, in deciding whether a particular case, compliance with the economic conditions, the territorial customs authority any difficulties or if it has difficulties in determining the product processing time or imported goods compensating products, recognizing the customs authority may consult with the State revenue service customs administration or Economics Ministry expert panel and, if necessary, invite experts to participate in — the industry's professionals. In this case, the customs authority of the permit may be extended for two months and shall inform the applicant in writing.
13. If the list of compensating products are environmentally harmful goods and products, according to the Cabinet list is consistent with the procedures laid down for the protection of the environment and regional development Ministry.
14. territorial customs authority within the territory of which the envisaged processing operation, within 15 days of the authorisation or adopt a decision on the refusal to issue a permit. 4. These provisions in the cases specified in paragraph permit is issued or the decision on the refusal to issue a permit shall be taken within 30 days from the date of receipt of the application. The authorisation shall take effect on the date of its issue.
15. the authorization shall be issued in triplicate. One copy of the permit issued to the applicant, the other copy of the permit within three days, send 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.
16. The period of validity of the authorization shall be set by the Customs authorities, having regard to the performance of the processing operations and export of the compensating products is needed, as well as the individual needs of the applicant. Where the period of validity exceeds two years, the conditions on the basis of which the authorisation was granted, periodic and transparent authorisation limits set. The period of validity of an authorization shall agricultural products must not exceed three months.
17. When issuing permits, territorial customs authority shall determine the period within which the compensating products must be re-exported. This period depends on the time it takes to perform the permission given in the quantity of the goods, and the time required for the compensating products on the application of the customs procedure in question. If necessary, the period for re-exportation may be extended by the period initially fixed. If the processed agricultural products, the period for re-exportation will be determined in accordance with the annual programme of agricultural development for the procedures, which may not exceed three months.
18. If the prior exportation, the Customs Office, taking into account the time required for the supply of the imported goods and the importation into the customs territory of the Republic of Latvia, the period during which the foreign goods are declared for a customs procedure. This period starts with the date of the adoption of the equivalent goods compensating products obtained the export declaration. Period during which the goods must be declared for a customs procedure shall not exceed six months. This time limit may be extended if the holder of the authorisation submits a reasoned request and guarantees that the total duration of the period in question does not exceed 12 months.

19. The Person to whom the permit has been issued by the processing of imported and goods tracking, and inventory of goods compensating products accounting journals and submit to monitoring by the Customs authorities of the stock records extracts from the journals of the month or quarter, indicating: 19.1. imported goods customs declaration number, the date of importation of the goods and quantity;
19.2. the compensating products obtained in the customs declaration number, the date of export of goods and the quantity;
19.3. the compensation of the additional products.
20. in the case of processing operations carried out in two or more undertakings (companies), monthly, or quarterly statements to be included in this provision of the information referred to in paragraph 19 for all enterprises (companies) what processing operations.
2.2. the simplified procedure authorisation 21. Simplified procedure authorisation may apply where: 21.1. processing operation intended to make one district and if not it will use the equivalent compensation system;
21.2. the value of the imported goods for a single type of goods in any calendar year will not exceed 60000 dollars;
21.3. the goods will be imported only for repair;
21.4. the customs procedure for inward processing will be applied to the use of local labour.
22. using simplified procedure authorisation, the Customs authorities, which shall have the right to issue the permit, the legislation be submitted duly completed declaration for the customs procedure for inward processing, in accordance with customs duty suspension system or declarations for a customs procedure, release of goods for free circulation, in accordance with customs duty refund system. These declarations constitute the application for authorization.
23. If the customs authority accepts this provision 22. Declaration referred to in paragraph 1, it shall be deemed to agree to the permit, and this Declaration is used for authorization.
24. The provision referred to in paragraph 22, the Declaration shall be accompanied by a document drawn up by the declarant containing the following information: 24.1. the applicant name, last name, ID number and address or company (company) name and address of the applicant and, if the declarant is not one and the same person;
24.2. the processing of goods in a reviewer's name, code and address of the person or company (company) name and registered office, if processing is not carried out, the same applicant or declarant;
15.1. the processing operations;
15.2. the trade description of the compensating products and the technical description;
15.2. the rate of yield or method by which it was established the rate of yield;
24.6. the compensation of the additional products will be exported, the nature and quantity;
15.3. the territorial customs authorities — permission — estimated re-export issuing period;
15.4. the goods intended for recycling operations the location's name.
3. The equivalent compensation system and prior exportation 25. using the equivalent compensation system or customs duty suspension system, equivalent goods compared to imported goods: 25.1. must meet the relevant combined nomenclature of Latvia eight-digit code;
25.2. must be of the same commercial quality;
25.3. must possess the same technical characteristics.
26. The equivalent compensation system or customs duty suspension system use is possible, if requested by the applicant and the rules given in paragraph 25 of the conditions and the methods by which these conditions can be tested. If the permission of the equivalent compensation system or customs duty suspension system, the authorisation shall specify the measures to be taken to ensure the application of the system in question.
27. If the permission does not provide the equivalent compensation system or customs duty suspension system, but the holder of the authorization wishes to use one of these systems, he submitted to the Customs Office for additional information required to amend the licences initially issued.
28. In some cases, the State revenue service in the order it is acceptable that the equivalent goods is higher than the processing power of the imported goods on condition that the processing operation the body of applicable equivalent goods are carried out in the undertaking of the holder (company) or Enterprise (company), where an operation is carried out on behalf of the holder of the authorization.
29. According to the equivalent compensation system (without prior exportation) of the imported goods and the equivalent goods customs status change occurs simultaneously with the adoption of the Declaration of customs procedures.
30. Where the holder of the goods released for free circulation in the unaltered state or in the form of compensating products, before the procedure is completed, the imported goods and the equivalent goods customs status change occurs at the time when the goods are released for free circulation.
31. The customs status change does not affect the origin of exported goods.
32. Where goods or compensating products is completely destroyed or irretrievably lost, then the calculation of the goods destroyed or lost part, take account of imported goods of the same kind that are recorded and which are imported by the holder of the authorization at the time when the destruction occurred or loss, except where the holder of the authorisation may show destroyed or lost the real quantity of the imported goods.
33. where appropriate, the prior exportation of goods customs status change occurs: 33.1. in respect of the exported compensating products, at the day of acceptance of the export declaration (on condition that the imported goods declared for a customs procedure for inward processing);
33.2. in respect of the import goods and equivalent goods, imports of imported goods at the date of adoption of the Declaration.
4. the customs duty suspension system conditions 4.1. Declaration of goods under a customs procedure — inward processing 34. Rules governing the Declaration of goods for a customs procedure for inward processing — (customs duty suspension system), are also applied in respect of the imported goods for which a suitable equivalent compensation system, with or without prior exportation.
35. Equivalent goods that suitable equivalent compensation system, with or without prior exportation, need not be declared to customs procedures.
4.2. General Order 36. Declaration for the customs procedure for inward processing — (customs duty suspension system) shall be submitted in one of the Customs offices listed in the authorisation, with the exception of those rules specified in point 22.
37. where the equivalent compensation system is to be broad enough in the Declaration and the provisions of paragraph 25 the minimum conditions referred to in the appropriate information.
38. By submitting a declaration, it shall be accompanied by the documents necessary to properly carry out the customs procedure for inward processing. If the triangle traffic, to add to the Declaration form "1" (annex 4) and "5" (annex 5).
39. the Customs authorities may not issue a permit, the application of the simplified customs declaration when the goods of the person concerned accounting journals do not give the ability to control the movement of imported goods for processing.
40. Declaration for the customs procedure for inward processing — (customs duty suspension system) shall be filed in one of these procedures, the Customs authorities of execution specified in the authorization, except when this rule is applied in Chapter 2. If these rules apply to the procedure set out in Chapter 2, the Declaration of the goods for the customs procedure for inward processing — (customs duty suspension system) shall be lodged at the Customs Office which issued the authorization. Monitoring the Customs Office may allow the Declaration referred to in the show, are not mentioned in the Customs Office.
41. the Declaration shall be completed in accordance with the conditions laid down in the relevant customs procedure. Description of the compensating products or goods in the unaltered state, which provided the Declaration must conform to the description on the permit.
42. the Implementation of the customs procedure for inward processing — (customs duty suspension system), if possible, apply the simplified procedures for release for free circulation, export or re-export, using simplified customs declaration.
4.3. the Customs inward processing procedure — — 43. execution on the basis of article 62 of the Customs Act, the Customs inward processing procedure: — (customs duty suspension system) be considered to be satisfied when the compensating products or goods in the unaltered state are declared for another Customs procedure, as well as when all other procedures that the necessary conditions for the performance.
44. in order to comply with the customs procedure for inward processing, the export from the customs territory of the Republic of Latvia considered: 44.1. compensating products other countries ' armed forces;
44.2. the civilian plane, an air supply company (the company), registered in the customs territory of the Republic of Latvia;
27.5. civil aircraft repairs, tuning and modification made under the Customs inward processing procedure.

45. a customs procedure shall be deemed to be satisfied if that rule 43 and 44 apply to the operations referred to in one of the following ways: 45.1. quantity of the imported goods to the compensating products;
45.2. the quantity of goods in the unaltered state.
46. where imported goods or their technical characteristics have changed of unforeseeable circumstances or force majeure so that it is not possible to obtain the compensating products whose authorisation granted for acquisition (customs duty suspension system), the holder of the authorisation shall inform the management about what had happened.
47. the conditions of compensating products or goods in the unaltered state to be released for free circulation shall be considered fulfilled if the compensating products or goods in the responsible person has declared that it could not be applied to these products or goods the customs procedure which provides the customs duties.
48. Imported goods can be released for free circulation both in the form of compensating products and not, even if at the time when the goods are released for free circulation, the customs formalities are completed. In this case, the goods determines the status of Latvian goods.
49. Imported goods — compensating products or goods in the unaltered state, if they are included in the authorisation for the release of goods for free circulation, but at the end of the period of re-export are not suitable for any of the customs procedures, considered to be released for free circulation of goods, and the Declaration for release of goods for free circulation be considered filed and accepted. Release of goods for free circulation shall apply by the end of the period for re-exportation.
50. any compensating products or goods in the unaltered state, which the applicable customs procedure — inward processing, display the receiving customs authority to be able to perform the customs formalities, in accordance with these rules for using the above procedure. Supervisory customs authority may authorize compensating products or goods in the unaltered state to produce anything other than the customs authority, customs authority that it omits the compensating products and goods for free circulation.
51. If the goods are imported on the basis of a single authorisation, but with more declarations, the compensating products or goods in the unaltered state placed under processing, considered to be derived from imported goods declared for the procedure under the first declaration.
52. paragraph 51 of these rules shall not apply if the holder of the authorisation may show certain imported goods, from which are derived the compensating products or goods in the unaltered state.
4.4. Customs procedures — inward processing — the execution document 53. the holder of the authorization shall provide the supervisory Customs Office customs procedures — inward processing — the execution document (hereinafter document of execution). Executing the document includes: 53.1. reference to the information indicated on the licence;
53.2. indication of each type of the imported goods and the reference to the Declaration for the customs procedure;
53.3. Latvia imported goods code of the combined nomenclature;
53.4. the customs value of the imported goods and the rate of import duty;
13. the rate of yield fixed;
53.6. an indication of the type of compensating product, quantity, and the customs procedure applied to them, as well as the reference to the declarations under which the products in question already placed under a customs procedure;
53.7. value of the compensating products if the value used for the purposes of enforcement of the scale;
53.8. payable in the amount of the import duties on the quantity of imported goods, which are considered to be released for free circulation;
is 53.9. the names of the imported goods that are placed under a customs procedure under the triangular traffic.
54. Where the simplified procedures for authorization, the State revenue service determines the documents required for the exercise thereof. Executing the document shall also indicate the quantity of goods that are in accordance with the provisions of 47, 48 and 49 are considered to be released for free circulation.
55. the monitoring of the execution document shall be submitted to the Customs authorities within 30 days after the time limit for re-exportation to the end, determined in accordance with the provisions of paragraph 18 and 58. If the customs authority of supervision requires a monthly report or quarterly report, due to be submitted in the document just about every month or quarter.
56. where prior exportation, executing the document shall be filed within 30 days after this rule laid down in paragraph 18.
57. the supervisory Customs Office may allow the execution document shall be made out by computer or in any other way, if it is accepted by the Customs Office supervision. Due to the information in the document must comply with the import of goods, the information provided in the Declaration. The customs authority surveillance, making the mark the authorization, you can design an enforcement document, taking into account this provision in paragraph 55 and 56 time limits.
58. The monthly report or quarterly report can be applied to the territorial Customs office where the goods will be recorded regularly for processing and re-exportation in the form of compensating products. Monthly report or quarterly statement shall apply for the implementation of customs duty refund system, the State revenue service.
59. the customs duties on goods imported and in the form of compensating products, both not, and released for free circulation in accordance with the provisions of paragraph 48, paid performance reporting or document at the time.
60. The holder of the authorisation shall ensure that monitoring of the Customs authorities have access to the necessary documents relating to the free circulation of goods released under this provision 48.
61. the supervisory customs authority on the basis of the examination carried out by the mark to the execution of the document and, if necessary, shall inform the authorisation holder of the results of the inspection, as well as the laws and regulations in accordance with the procedure laid down in the document of execution are stored. If the supervisory authority decides that the customs documents relating to the execution of the document, you can store the holder of the authorization, the period of storage of the document does not change.
5. Triangle traffic 62. Customs authorities may allow the use of the triangular traffic only in the case of prior exportation.
63. with the triangular traffic, fill in the information form "5" original and three copies and submitted to the Customs Office at which the goods are presented for export. Information form "5" completed by indicating the quantity of imported goods, which are embedded in the exported quantities of compensating products. Where it is planned to import goods in several consignments, presented in more of those forms.
64. If the information in the form of "5" is lost or destroyed, the importer may request the customs authority that approved the form for a duplicate. The authority runs the request if the imported goods concerned have not yet established a customs procedure. The form of the original issued and the copies are special mention "duplicate".
65. where the export declaration is presented to the Customs office where the export formalities are met, also display information form "5".
66. where the compensating products leave the customs territory of the Republic of Latvia through the Customs office where the export declaration has been accepted, the customs authority approves the form "5" by filling out the form box 9 and 10. The first copy of the form remains in Office, but the original and the other copies to the declarant is returned. If this is not the Customs Office Customs Office supervision, it confirms the first copy of the form and send it to the supervising Customs Office.
67. where the compensating products leave the customs territory of the Republic of Latvia through a Customs Office other than the one where the export declaration is adopted, they will be exported from the customs territory under a transit procedure. The compensating products listed can only be applied to export to another country, but not another Customs procedure.
68. The Customs office where the export declaration is adopted, fill in the information form "5" 9. box, typing in the T1 document information and the symbol T1. Customs procedures — inward processing — implementing customs office shall complete the said form 10. aisle and form the first copy to the customs authority surveillance, but the original and the other copy shall be returned to the declarant.
69. the imported goods may be declared for the customs procedure for inward processing — other than the Customs authorities, which are initially defined, if such a change allows monitoring the Customs office or customs office where the Declaration is actually fulfilled the formalities. In this case, the customs authority shall notify the customs authority surveillance.
70. The Declaration on the application of the imported goods for the customs procedure for inward processing — adds information form "5" the original of this form, as well as the second and third copy. The Customs office where the Declaration was presented to the information form "5" of the original, as well as to the form of the second and third copies indicate the quantity of imported goods declared for a customs procedure and the date of receipt of the Declaration. Form the third copy shall be sent to the supervisory authority, the Customs shall return the original to the declarant, and the second copy shall be kept by the Customs authorities. After the date of receipt of the copy of the third monitoring the Customs Office shall immediately notify the holder of the authorization for the customs procedure applied to the quantity of imported goods, as well as indicate the date when the goods are in the customs authority apply.
6. Movement of goods

71. Where goods or compensating products moved within the customs territory of the Republic of Latvia, transfer of licences for the next processing operator or on the basis of the single permit, the permit must be the mark for goods traffic, which is carried out under a transit procedure. Where goods move from one to the other of the holder of the authorization of the holder of the authorization, both of these permits should provide for the movement of goods.
72. the customs authority may authorize the movement of goods, only if the holder of the authorization shall be or has committed the relevant records stock accounting journal.
73. it is allowed the compensating products or goods in the unaltered state without the formalities for the transfer of customs from one processor's company (the company) to another processor company (companies) to continue the processing of the goods, if the order is a registered trademark in the counting journal.
74. it is allowed the compensating products or goods in the unaltered state movement from one to the other of the holder of the authorization of the holder of the authorization, if it is intended that goods traffic is the first holder of the registered trademark in the counting journal.
75. the compensation for the move to the products or goods in the unaltered state, the holder of the second authorization is responsible with the day when he entered into the products or the supply of goods and registered its trade accounting journal.
7. the customs duty drawback system conditions 76. Imported goods, as well as imported goods, which suited the equivalent compensation system without prior exportation (special release of goods for free circulation without customs duties), the customs procedure applied to the release for free circulation, in accordance with customs duty refund system.
77. the Declaration for release of goods for free circulation under the drawback system of customs payments shall be submitted in one of the specified in the authorisation, the Customs authorities, except when the use of this provision in Chapter 2, these conditions.
78. The simplified declaration, which is intended for release of goods for free circulation (customs duty drawback system) 147.1 Customs Act and article 147.2, according to this provision, 44. Customs procedure requires additional documents to be submitted not later than the day when the customs duty drawback claim.
8. the customs duty drawback or deferral application 79. Declaration or to apply one of the compensating products from the customs duty refund conditions specified in article 70 of the Customs Act, to include all the information needed for customs duty drawback in order to satisfy the requirements.
80. each compensating product for which apply to one of the customs procedures shall be the Customs office where the goods are exported or compensating products, as well as due to the relevant customs procedure in certain customs formalities.
81. The declarations under which the compensating products are subject to one of the customs duty refund conditions specified in article 70 of the Customs Act shall submit one of the Customs offices listed in the authorisation, except to apply the simplified procedure for authorization.
82. in order to determine the amount of customs duty, or exemption from, customs duties, if applicable, the calculation of the compensating products is part of the imported goods. Such a calculation is not required if all compensating products shall apply one of the article 70 of the Customs Act in specified conditions. The calculation is to be made in accordance with this provision, the 86 84, 85, 87, 88, 89 and 90. methods listed in paragraph 1.
83. the quantitative scale method (compensating products), where the application of the customs procedure for inward processing, were acquired in one kind of compensating product. In this case, the quantity of imported goods, which corresponds to the quantity of compensating products for which you can request a refund of the customs duty or deferment, calculating all the goods applying the coefficient corresponding to the quantity of compensating products for all refunds for the products for which you can request a refund of the customs duty or suspension.
84. the quantitative scale method (import goods) applicable if all the released for free circulation of the goods found in the compensating products in each of the.
85. In deciding on the application of the method of compliance, are ignored.
86. in accordance with the customs duty refund system, the amount of imported goods used in the manufacture of each compensating product shall be determined by applying the entire quantity of the imported goods a coefficient corresponding to the quantity of goods that can be found in the compensating products in proportion to each group compared to all goods.
87. in accordance with the customs duty refund system, the quantity of imported goods according to the quantity of compensating products for which you can request a refund of the customs duty or postponement shall be determined by applying the coefficient obtained with the quantitative scale method (compensating products), the quantity of imported goods used in the manufacture of the products in question and is calculated in accordance with the quantitative scale method (import goods).
88. If you can't apply this rule 83 84, 85, 86 and 87, in these conditions, use the value scale method. To simplify the calculation, after checking with the holder of the authorisation, the Customs authorities may apply the quantitative scale method (import goods) value scale method, if the application of these methods are similar.
89. in order to determine the quantity of imported goods used in each type of compensating product, in the manufacture of all imported goods apply appropriate coefficients that correspond to the ratio between each compensating product reference value, calculated according to the State revenue service arrangements.
90. the quantity of imported goods, which corresponds to the quantity of compensating products for which you can request a refund of the customs duty or their suspension, calculated by applying the coefficient obtained with the quantitative scale method (compensating products), the quantity of imported goods used in the manufacture of the products in question and is calculated in accordance with the provisions of paragraph 88.
91. the customs duties may be repaid or postpone them, if the holder of the authorization, the supervisory authority shall submit to the Customs the customs duty drawback claim. This requirement shall be submitted together with a copy thereof. Period for which the customs duty submitted reimbursement claim, the State revenue service, but it may not be longer than six months from the day on which the compensating products placed under a customs procedure — inward processing. If there are reasonable grounds, the customs authority may extend the time limit.
92. the customs duty reimbursement claim includes: 57.2. reference to the information indicated on the licence;
92.2. indication of each type the quantity of imported goods, for which the required customs duty refund or deferment;
92.3. Latvia imported goods combined nomenclature code;
92.4. the customs value of the imported goods and the duties applicable tax rate, which is fixed at the time of acceptance of the Declaration for release for free circulation under the drawback system of customs payments;
92.5. date when imported goods released for free circulation under the drawback system of customs payments;
57.5. the reference to the declarations under the imported goods released for free circulation;
92.7. an indication of the types of products and quantities, as well as the customs procedure applicable to them;
92.8. the value of the compensating products if the value used for the purposes of implementation scale method;
92.9. the rate of yield fixed;
92.10. reference to the declarations under which the compensating products under one of the customs procedures;
the amount of import duty strips. repayable or from which the payment released, also taking into account the import duties on other compensating products.
93. If the customs authority surveillance agrees that the declarations and other documents kept by the holder of the authorization at any time, they must be available to the Customs authorities of the monitoring agent.
94. in the case of processing operations in the compensating products obtained under the customs duty refund system, without submitting a customs duty refund, transfer to another Customs Office supervision, not on it, which presented the release for free circulation of the goods and that is agreed to customs duty or a deferment, the Customs office where the products are subject to the customs procedure, at the request of the person concerned, issue the information form "7" (annex 6) and its copies.
95. If this provision is applied in paragraph 94, the customs duty drawback claim adds information form "7" original. Interested party presented information form "7" together with a customs declaration for the customs procedure in question. The Customs office where the Declaration are presented, confirms information form "7" original, one copy of the form shall be returned to the holder and retain the other copy.
96. the supervisory customs authority may authorize the Customs payment reimbursement claim does not specify one of these provisions 92. the particulars referred to in paragraph 1, if it does not affect the refunds or deferred customs duty amount.

97. the customs authority Surveillance, based on our examination, the Customs shall check reimbursement claim payment and shall inform the authorisation holder of the results of the inspection. Supervisory Customs office or with the consent of the holder of the authorisation procedure laid down by the legislation in the customs duty drawback claims and related documents.
9. Customs procedures — inward processing, a centralized monitoring 98. State revenue service until 1 November 1998, and the month after the reorganisation of the Customs authorities to collect information and establish such lists: 98.1. territorial list of customs authorities to which applications must be submitted to obtain permission;
98.2. list of Customs offices, which, applying the simplified procedure authorisation, are entitled to accept the Declaration of the goods through customs procedure — inward processing — (customs duty suspension system) or the Declaration for release of goods for free circulation (customs duty drawback system).
99. The State revenue service this provision and 98.2 98.1. information referred to in paragraph shall be published in the newspaper "Latvian journal" every six months in a calendar.
100. — the customs procedure for inward processing, a centralized monitoring of the State revenue service Customs Administration collects the following territorial customs authorities: 100.1. Customs procedures — inward processing-information notice (annex 7) for each of the mentioned authorization, in accordance with the value of the imported goods on one processor in a calendar year, of the annex to the application for authorization (annex 2) paragraph 4 subparagraph 1 of the ' e ' in the norms laid down in (c);
100.2. the customs procedures — inward processing — information sheet (annex 8) the above information for each issue of the permission is refused because the economic conditions are not met.
101. This provision of the information referred to in paragraph 100 of the territorial customs offices provide month after an authorisation has been issued or a decision on refusal to issue a permit. The State revenue service, the customs administration shall be entitled to examine such cases and recommend other decision making.
10. transition issues 102. Be declared unenforceable: 102.1. The Cabinet of Ministers of 4 April 1995, Regulation No 87 "On the movement of goods and other objects, temporary admission for inward processing" (Latvian journal, 1995, nr. 56; 1996, no. 86);
102.2. Cabinet of Ministers of 14 May 1996 the rules no 167 "amendments to the Cabinet of Ministers of 4 April 1995 No. 87" in the terms of trade and the other On the subject of temporary admission for inward processing "(Latvia's journal, 1996, nr. 86).
103. the provisions shall enter into force by 1 January 1999.
 
Prime Minister g. shore Finance Minister r. tit