The Cabinet of Ministers of the Republic of Latvia of 23 December 1997, at rules no. 432 in Riga (nr. 72.19. ¤) fuel movement provisions Issued in accordance with the law "on business" article 32 and the law "on excise duty" article 6 i. General questions 1. terms used in the rules: 1.1., with the fuel excise taxable petrol and diesel, as well as their substitute products and components in accordance with the combined nomenclature code of the goods shown in the Cabinet of 3 June 1997, Regulation No 202 of "rules for the application of the excise duty for petrol , diesel (gas oil), kerosene, fuel oil and substitute products and components "in paragraph 2;
1.2. the business of fuel — fuel imports (imports), wholesale, retail, commercial storage, production and sales, as well as local and transit traffic;
1.3. fuel storage space: the space (area), which is located in the fuel storage tanks and related technical devices;
1.4. fuel in commercial storage — other legal persons owned or owned fuel storage for consideration;
1.5. fuel production-fuel mixing (mixing well with other substances, which is not the meaning of these provisions of the fuel), processing, and any other action that changes the operational characteristics of fuel.
2. these provisions establish common procedures to be carried out in the gas business and revocable served a special permit (license), as well as the control order to ensure the country's economic and social interests.
3. the undertaking (company) (hereinafter referred to as the company), which received the rules referred to in paragraph 7 of the licence, shall be submitted quarterly (declares) excised goods administration information about fuel.
4. Excised goods Council and excised goods administration in accordance with the laws and regulations are responsible for non-disclosure of sensitive information.
II. Permission for business with fuel 5. business with fuel, the company should get excised goods administration special permission (license) (hereinafter licence).
6. fuel storage and exercisable only at the points indicated in the licence, providing fuel for specific product records and followed the rules and other regulatory requirements.
7. the licence is issued for the following business types: 7.1. fuel imports (imports) and wholesale;
7.2. fuel wholesale;
7.3. for the retail sale of fuel;
7.4. commercial storage of fuel;
7.5. the fuel of other goods (except heat) without the right fuels imported to realize other people;
7.6. the production and wholesale of fuel.
8. License this provision referred to in paragraph 7. business entity is issued for three years. To be included in the licence all of the company's fuel sales and storage.
9. the license may only be used in the legal person to whom it is issued. Licensee shall not be entitled to transfer it to another person.
10. If at the time of licence licence where possession or use rights obtained by another legal entity, the current possessor or user of the site a month after the exchange of the license must pass the excised goods.
11. The license form and its safeguards shall be excised goods administration.
12. the licence form to be included in the following: 12.1. business type designation;
12.2. the license series and number;
12.3. the company name, registered office, Company register number of the registration certificate and its date of issue;
12.4. fuel marketing (marketing), storage, production, processing site address, the number and capacity of tanks;
12.5. the period of validity of the licence;
12.6. the issuing officer's signature, date of issue and the stamp.
13. in order to receive a licence, the company shall submit an application to the Licensing Commission for excised goods approved forms of Government, as well as taking into account the license type, add documents, which list approved by excised goods Council.
14. When the conditions specified in the licence (fuel storage, trade (sales), the list of production sites and other news), as well as the documents annexed to the application, re-register the license is five working days after the onset of conditions. For license renewal is duty paid 10% of the rate established for issue of the licence concerned.
15. With a view to re-registering the license renewal application the company submitted to the Government excised goods approved form. The application shall be accompanied by the original of the licence and the copies of the documents (presentation of the originals), which shows the changes in the licence or in the documents accompanying the application.
16. Before receiving its licence, the applicant shall pay the State fee for each license (ls): 16.1 fuel imports (imports) and wholesale trade wholesale trade 200 100 fuel 16.2 16.3 16.4. retail fuel 30 fuel commercial storage 100 16.5. fuel of other goods (except heat) without the right fuels imported to realize other people 10 16.6. fuel production and wholesale trade 100 17. fee for issue of the licence for the business of fuel including the State budget.
18. Excised goods administration establishing a licensing Commission, no less than five people. The Statute of the Commission, approved by the Minister of finance.
19. License or motivated refusal in writing business by carrying fuel in the excised goods administration issued (or by post) to the applicant not later than 10 working days after receipt of the application.
20. If licence documents submitted do not meet the requirements of this regulation does not contain sufficient details for decision to the question of whether the objective of doubt about their validity, the Licensing Commission postponed the proceedings and inform the applicant accordingly.
21. in paragraph 19 of these rules the deadline may be extended to the required information or documents, but for not more than 30 days after the application. If the applicant does not comply with the time limit referred to the licensing requirements of the Committee, the application and all required documents must be submitted.
22. Licensing Commission's refusal to grant a licence may appeal to the excised goods Management Director within 10 days of receipt of the refusal, but the Director's decision can be appealed against in court within 10 days of receiving it.
23. Excised goods administration is entitled to refuse to grant (or revoke) the business licence if: 23.1. license to the applicant within three calendar years prior to the filing of a licence has been cancelled for this rule or any other movement related to fuel law violations;
23.2. the company has made the business of fuel without the appropriate license;
23.3. the company's Director, Board Member, officer, or other authorized person in one calendar year prior to the application has been working in another company and been convicted, and the company has withdrawn the licence for this rule or any other movement related to fuel law violations;
23.4. the company's Director, Board Member, officer, or other authorized person of the company has not paid fines that have been imposed for this rule or another fuel movement associated with the violations of the law;
14.6. failure to comply with established procedures for electronic cash and electronic accounting systems;
14.7. the application or the documents attached to it is false news or attached documents are forged;
23.7. the company submitted (not declared) excised goods administration information excised goods, in accordance with the procedure laid down in the Council;
14.8. disturb public institution officials, in the exercise of their responsibilities related to monitoring of the fuel chain State;
14.9. these provisions are not complied with paragraph 31 requirements for import (import) fuel quantity or size of share capital.
24. If the licence is cancelled, on the duty paid shall not be refunded to the company.
25. The decision on the withdrawal of the licence may appeal to the Court of law.
26. The companies that received the licences provided for in these rules, the fuel balance (one who can not be realized or otherwise lawfully seized until the license expires or after the withdrawal of the licence) to declare the excised goods administration license no later than the last day of validity.
27. fuel sales or transfer of a licence in certain fuel storage sites are permitted only with the written permission of excised goods management: 27.1. the licence has been withdrawn;
27.2. the license has expired and does not continue the business of fuel;
27.3. the company will waive the license;
27.4. the fuel shall be confiscated.
28. A company that is licensed to and received the fuel metering and in each quarter to report excised goods administration and the State Statistics Committee.

29. the licence or its notarised or excised goods administration approved copy is placed at the point of sale to customers in a visible place.
30. The companies that received the license to buy or adopt prohibited the marketing of fuel from natural persons.
III. Imports and exports of the fuel to be imported 31 (import) in the Republic of Latvia are entitled businesses that received this rule 7.1 or 7.5. license referred to. 7.1 these terms referred to in the licence issued to companies which are able to provide import (import) fuel quantity not less than 5000 tonnes in a calendar year, and whose share capital is not less than 20000 dollars.
32. Fuel export (export) of the Republic of Latvia are entitled businesses that received this rule 7.1., 7.2. or 7.6 license referred to.
33. Fuel is allowed to bring into the territory of the Republic of Latvia and export from it only through the Cabinet established customs checkpoints.
IV. Wholesale 34. Deal with fuel wholesale companies that are eligible to received this rule 7.1., 7.2. or 7.6 license referred to.
35. organizations that have received a licence for wholesale fuel, are entitled to buy and take delivery of fuel only from those companies who received this rule 7.1., 7.2. or 7.6 license referred to.
36. by fuel wholesale allowed to practise only those companies that have owned or leased tank fuel storage in the territory of the Republic of Latvia.
V. retail 37. by fuel retail deal entitled the companies that received the license for the retail sale of fuel.
38. The fuel retail is allowed only in specially equipped fixed, also konteinertip, petrol stations. Forbidden to realize the fuel from tank-vehicles and other mobile equipment.
39. Petrol stations (equipment) must be equipped with electronic systems, which ensure the operation of the fuel pump, the sales operation registration and records, and the receipt of service. Retail cash for electronics systems and computer systems to meet those requirements.
40. The companies that received the license for retail sale of fuel, are entitled to buy and take delivery of fuel only from those companies who received this rule 7.1., 7.2. or 7.6 license referred to.
Vi. the fuel into the production of other commodities 41. Fuel import and use another production is entitled only to those companies who have received the license for the import of fuel in other goods (except heat).
42. it is prohibited to dispose of imported fuel to other natural or legal persons.
43. The imported fuel to be used only in other goods (except heat).
44. in order to obtain a license for the import of fuel in other goods (except heat) without the right fuels imported to realize other people, a company must justify the need for other fuel production technology in the process.
VII. Fuel production 45. by fuel production and wholesale of fuel produced is entitled to practise only those companies that have received a licence for the manufacture and wholesale of fuel.
46. The fuel production process cause product must comply with the laws, regulations and technical documents and minimum safety requirements.
VIII. Fuel in commercial storage 47. by fuel commercial storage are entitled to practise only those companies that have received a licence for the storage of commercial fuel.
48. The companies that received the license of commercial fuel storage shall be entitled to assume the commercial storage only from companies that received this rule 7.1, 7.2, 7.3, or 7.6 license referred to.
49. commercial fuel storage may be located only in containers of location and volume is specified in the licence.
50. To accept the commercial storage is allowed when a written contract has been concluded.
51. The companies that received the license of commercial fuel storage, you must set up the electronic tracking system, which ensures the operation of the fuel pump, the fuel received and issued registration, as well as the quantity statement Bill of lading-Bill. The system must support all accounting information and its permanence. Tracking computer systems to meet those requirements.
IX. Domestic and transit traffic through 52. Companies, fuel local services as well as supplying fuel to the relevant business units should be mandatory – Bill of lading under the Cabinet of Ministers of 5 September 1995 No. 268 of the provisions of the "rules on the Bill of lading, the invoice and the procedure of use" requirements.
53. fuel transit procedure in accordance with the provisions of the Customs Act.
54. fuel local and transit traffic shall be performed in accordance with the laws and regulations of the Republic of Latvia, as well as binding international agreements concerning the transport of dangerous goods.
X. settlement 55. Companies and other legal persons in the internal settlement of the fuel in the credit institutions only. Cash settlement is prohibited, except in retail.
56. Companies that supply the customs control of ships, aircraft and duty-free shops, as well as foreign embassies in the Republic of Latvia, shall be entitled to make settlements for fuel in cash only with the permission of the State revenue service. Cash transactions must be declared in accordance with the law "About taxes and duties" in article 30.
57. The companies that receive a license for business with fuel, declares the excised goods administration and State revenue service territorial institution checking account (account number, bank, its address and the code), which will be used for cashless settlement transactions with fuel. Other current accounts use is prohibited.
XI. Quality assurance 58. According to the law "on conformity assessment" article 7 Cabinet authorizes fuel conformity assessment and certification institutions.
59. Foreign conformity assessment certificate issued and approval is recognised in accordance with the Cabinet of Ministers of 24 December 1996, regulations no 464 "procedures in the Republic of Latvia are recognised abroad issued product, process or service conformity assessment certificates and approvals regulated sphere".
60. the fuel which does not comply with the laws or standards of safety requirements, is considered dangerous to the environment, and its production (production), imports (import) and marketing is prohibited.
61. The companies that import, produced (manufactured) or distributes the fuel, at its own expense, provide fuel conformity assessment to the Cabinet.
XII. monitoring and control 62. monitoring of compliance with these rules and State control conducted excised goods administration and other public institutions within their competence.
63. the national institutions within their competence, in accordance with the law, control the movement of fuel every month give the excised goods administration information of the alleged infringements and sanctions applied. Other information required by these regulations and other normative acts and Government control, provided by excised goods management a written request.
64. The companies national authority checks removed fuel conformity assessment costs shall be borne by the five working days after receipt of the invoice, if the fuel does not comply with the laws, regulations and technical documents.
65. the company shall bear the costs of regulations and technical documents non-compliant fuel storage, transportation, disposal (recycling), as well as other related costs.
66. the national institutions, which perform these terms and other movement related to fuel legislation monitoring and control, shall be entitled: 66.1. send (deliver) remove the fuel only to those storage sites (processing), which are defined in the excised goods regulatory authorisation;
66.2. put confiscated or withdrawn from the free circulation of fuel in storage locations that are defined in the excised goods management licence. The Storer shall not be entitled to dispose of the fuel in storage, as well as their use and move.
67. the Confiscated fuel marketed under the Cabinet of Ministers of 4 October 1994 Regulations No 303 "On bezmantiniek of seized, abandoned, inheritance rights, by the State or the municipality moved, gift, and found the treasure found in accounting, evaluation and marketing" after coordination with the excised goods.
68. The natural persons are prohibited from transporting the fuel without the acquisition of supporting documents, where the quantity exceeds 40 litres of fuel, not including vehicle design built-in fuel tank capacity.
69. the natural person and the responsibility of officials for the offences laid down in the laws and other legislation.
XIII. Closing questions

70. the licences issued before the entry into force of the provisions, in force until the deadline specified in them. After the expiry of the validity of licences licences for business with fuel secured in these regulations.
71. All service stations (equipment) in Riga, Daugavpils, Jelgava, Jurmala, Liepaja, Rezekne and Ventspils fully complies with this provision in paragraph 39. Other cities in this rule referred to in paragraph 39 requirements must be maintained until 1 January 1999, but in rural areas (including urban areas) — up to 1 January 2000.
72. The companies are reimbursed expenses required for the station for the equipment with electronic systems, but not more than 1500 lats each gas station. Expenses reimbursed under the national budget funds provided for in a cabinet order. Are reimbursed expenses for petrol stations installed digital systems which comply with the Cabinet of Ministers of 14 June 1994, rule no. 117 "on tax and other payment registration electronic devices and systems". Expenses are reimbursed service stations, which was launched before 31 January 1996 and electronic systems made this provision in paragraph 71 of the time limits laid down.
73. Beginning with the January 1, 1998, the companies will only receive the license after the fuel in commercial storage of equipment with electronic tracking system that meets the requirements. Those companies, which license received up to 1997 December 31, fuel commercial storage requirements relevant to the electronic accounting systems must be fitted up to 1 July 1998.
74. The State revenue service two months after the entry into force of these regulations shall develop and submit to the Minister in the Cabinet of a draft regulation on requirements for electronic accounting systems of commercial fuel storage.
75. Be declared unenforceable: 75.1. The Cabinet of Ministers on 15 February 1994, Regulation No 54 "for the marketing of petrol and diesel fuels" (Latvian journal, 1994, no. 32);
75.2. The Cabinet of Ministers of 23 January 1996, the provisions of no. 28 "rules about the order in which licences are issued to the business of fuel" (Latvia's journal, 1996, 15-16, 43/44, 90, 228./229./230.nr.; 1997, no. 138);
75.3. The Cabinet of Ministers of 5 March 1996, Regulation No 53 "amendments to the Cabinet of 23 January 1996, regulations No 28" rules about the order in which licences are issued for business with "fuel" (Latvia's journal, 1996, 43./44.nr.);
75.4. Cabinet of Ministers of 14 May 1996 the rules no 175 "amendments to the Cabinet of 23 January 1996, regulations No 28" rules about the order in which licences are issued for business with "fuel" (Latvia's journal, 1996, nr. 90);
75.5. The Cabinet of Ministers of 24 December 1996, Regulation No 473 "amendments to the Cabinet of 23 January 1996, regulations No 28" rules about the order in which licences are issued for business with "fuel" (Latvia's journal, 1996, 228./229./230.nr.);
75.6. Cabinet of Ministers of 3 June 1997, Regulation No 203 "amendments to the Cabinet of 23 January 1996, regulations No 28" rules about the order in which licences are issued for business with "fuel" (Latvian journal, 1997, nr. 138).
76. make a Cabinet of 19 November 1996, Regulation No 434 of the "provisions on licensing of certain kinds of business" (Latvia's journal, 1996, 199/200.228./229./230.nr.; 1997, 79, 138, 180./181.nr.) and delete, 6.23 6.24 6.22..,.,.,., at 6.30 6.26 6.25. and 6.31. section.
77. Regulations shall enter into force by 1 January 1998.
Prime Minister g. shore Finance Minister r. tit