The Republic of Latvia Cabinet of Ministers of 31 March 1998 in the regulation. 111 in Riga (No. 17) Guarantees and making arrangements for the State revenue service issued by the Customs authorities in accordance with article 29 of the Customs Act of the seventh paragraph and article 188 fourth i. General questions 1. These rules shall lay down the procedure by which the State revenue service customs offices are submitted and accepted a guarantee to ensure the collection of duties under the Customs Act article 29 for the second and third.
2. The guarantee shall be lodged by the person who assumes responsibility for the operation of the pirmsmuitošan customs procedures or pirmsmuitošan activities and customs procedures.
3. If a person on bail collateral has chosen security, it paid the State revenue service account specified by the amount of money corresponding to the customs debt or greater than about it (in accordance with paragraph 5 of this rule), and receive proof of payment. The State revenue service lists the amount of the security deposit and within 15 days after the person has submitted the doc m entār of the completion of customs procedures or customs debt payment confirmation, the security shall be released. Fees for banking services shall be borne by the person who has chosen the above guarantee security.
4. If a person on bail collateral has chosen the movements of goods by customs officials, the guarantor is the State revenue service, and it is responsible for the customs debt was incurred.
5. If the customs authority or the declarant cannot determine the customs value of the goods or its discovery is a labour-intensive process, the amount of the comprehensive guarantee shall be determined by the customs authority, the maximum estimated higher amount of the customs debt.
6. the customs authority shall guarantee shall be inadmissible and asks them to complete or submit another guarantee in the following cases: 6.1 the guarantee does not cover the possible customs debt;
6.2. the person who issued the guarantee, the guarantor has not obtained the status of these rules in accordance with the procedure laid down in chapter II;
6.3. the legislation is another type of guarantee or security.
7. Guarantee of the customs debt may be submitted and accept by using electronic means of data exchange.
8. a customs authority within the meaning of these rules means the Customs office where a comprehensive guarantee is accepted licence or individual guarantee.
II. status of Guarantor banks and insurance companies 9. Bank, which wants to get the status of a guarantor, the State revenue service must be submitted the following documents: 9.1. applications;
9.2. the bank notarized copy of certificate of registration;
9.3. the bank notarized k opium;
9.4. the approved copy of the annual report.
10. The guarantor shall acquire the status of a bank, concluding with the State revenue service a model contract (approved by the Minister of Finance), which States that the bank shall undertake the State revenue service a written request within 30 calendar days to make all payments under the guarantee contract worker to cover the customs debt.
11. Insurance company wishing to acquire the status of guarantor must submit the State revenue service: 11.1. applications;
11.2. notarized insurance company a copy of the registration certificate;
11.3. notarized statutes of the insurance company;
11.4. the approved copy of the annual report;
11.5. the financial loss of licence insurance.
12. The guarantor status insurance company acquires, concluding with the State revenue service a model contract (approved by the Minister of Finance), which provides that, where an insurance company undertakes by the State revenue service a written request within 30 calendar days to make all payments under the guarantee contract worker to cover the customs debt.
III. General guarantee 13. General guarantee (1) and (2) shall be submitted and be recorded in terms of the State revenue service Customs Administration (hereinafter the Customs Administration).
14. the amount of the comprehensive guarantee of the customs debt incurred by a person who is or may be responsible for the customs debt was incurred. That person is responsible for the amount of the comprehensive guarantee covering potential customs debt that is to be calculated in accordance with the provisions laid down in chapter IV requirements. The amount of the comprehensive guarantee shall not be less than 100000.
15. Guarantee to the worker, by submitting and registering the Customs Administration a comprehensive guarantee, in addition to the following documents must be submitted: 15.1 the Director addressed to the customs administration of the application;
15.2. notarized the legal person of a copy of the registration certificate;
15.3. notarized the legal person of a copy of the statutes;
15.4. the State revenue service territorial institution, in which the legal person is registered as a taxable person, approved a statement about the person in the previous year in the company's annual report and the last day of the previous month's balance sheet;
15.5. the State revenue service territorial institution, in which the legal person is registered as a taxable person, approved a statement that the person is not included in the national budget or the tax debt is a decision on the extension of the period for payment;
15.6. the amount of the comprehensive guarantee calculation of the customs debt which may be incurred under this provision and paragraph 14 of chapter IV.
16. Customs Administration after the guarantee and guarantor's undertaking to the inspection shall take a decision to grant a guarantee to the worker within the amount of the comprehensive guarantee permission to carry out customs procedures. The Customs Administration on the basis of a comprehensive guarantee, the guarantee shall be issued within 15 days of the date the worker one or more comprehensive guarantee certificate (annex 3), which contain the amount of the customs debt and guarantees the Customs's authority. Comprehensive guarantee certificates shall be signed by the Director of the customs administration, or who his replacement.
17. Guarantee a worker a comprehensive guarantee certificate specifies the signature of the authorised person and samples. Guarantee the worker has the right to amend the list of persons entitled to the guarantee shall be submitted to the Customs authorities in the appropriate application. On that list to the accuracy of the information given by the responsible Office of worker.
18. A comprehensive guarantee certificate guarantee the worker the Security Office, where it is registered.
19. The customs declaration shall be signed by the authorised person that is specified by the guarantee of the comprehensive guarantee certificate.
20. The comprehensive guarantee shall lapse: 20.1. If the term of a comprehensive guarantee;
20.2. in accordance with the civil code, 1711, 1712 1710, 1713, 1714 and 1715 article.
21. Customs Administration suspended the guarantee subsequent operation if it is received by the guarantor's statement on the comprehensive guarantee the cancellation of the future under contract with the State revenue service. The guarantee waiver does not release guarantor from previous guarantee obligations.
22. If the General guarantee has lapsed, the customs authority shall forward the guarantee of the comprehensive guarantee certificate, the customs administration.
23. The comprehensive guarantee, together with the comprehensive guarantee certificates stored in the customs administration, three years after its cancellation or expiry.
IV. possible calculation of customs debt guarantee general 24. If the customs procedure is necessary for the performance of the guarantee of the customs debt, the amount of the comprehensive guarantee shall be determined in accordance with the provisions of paragraph 26 of not less than 100% of customs duties which should have been paid, omitting the goods for free circulation.
25. The possible calculation of customs debt customs debt is determined for the calculation of the period for each customs procedure: 25.1. customs warehouse: one calendar day;
25.2. transit: two calendar days;
25.3. the other customs procedures, 30 calendar days.
26. for the purpose of calculating the potential customs debt, guarantee the worker determines the final three-month turnover about every customs procedure: 26.1. the customs warehousing procedure, the amount of tax calculated on the balance of goods in the last three months of the end dates and which would be due if the goods are released for free circulation, shall be divided by three;
26.2. the transit — the last three months, the value of the goods transported the calculated tax amount that would be payable if the goods are released for free circulation, shall be divided by 45;
26.3. the other customs procedures, in the last three months the total trade turnover of the calculated tax amount that would be payable if the goods are released for free circulation, shall be divided by three.
27. the Office of the worker lists possible customs debt customs debt the formation period of calculation. If the potential customs debt customs debt of three consecutive period of calculating the time limit is exceeded by more than 10%, guarantee the worker after coordination with the relevant customs administration increase the amount of the comprehensive guarantee. If the potential customs debt in three sec g u a customs debt in the calculation period is exceeded by more than 20%, the customs administration shall suspend the operation of the guarantee workers up to the amount of the comprehensive guarantee up time.
28. the Office of the worker to the tenth of each month, submit to the Customs Administration report on the use of the guarantee in the previous period.
V. individual guarantee 29. The individual guarantee may refer to:

29.1. the full-rate guarantee is provided for one of the customs procedure in question and the amount of which resembles the full amount of customs duty that would be payable by omitting the goods for free circulation (4. and annex 5);
29.2. the flat-rate guarantee as provided for one of the customs procedure in question and which has a fixed rate: 4000 lats for each customs declaration (annex 6 and 7). If the customs debt may exceed the fixed rate must be increased accordingly individual guarantee (fixed rate).
30. The individual guarantee shall be submitted and be warranties Customs Office.
31. the Office of guarantee individual guarantee worker indicates the signature of the authorised person and samples. Guarantee the worker has the right to amend the list of persons entitled to the guarantee shall be submitted to the Customs authorities in the appropriate application. On that list to the accuracy of the information given by the responsible head of the um worker j.
32. the customs declaration shall be signed by the authorised person, which guarantee the worker the individual guarantee.
33. the customs debt or the potential customs debt is covered, if the guarantee is received by the Customs authorities of the customs procedures documented completion or payment of a customs debt.
34. the Office of Guarantee individual guarantee shall give the customs administration, where it is stored in the three years following its cancellation or expiry.
Vi. Closing questions 35. These rules are applicable to the particular customs procedure, if the Cabinet rules governing the customs procedure concerned.
36. the rules shall enter into force on 1 July 1998.
 
Prime Minister g. shore Finance Minister r. tit