Cabinet of Ministers Regulations No. 428 1997 in Riga on December 17 (71.1. ¤) calculating the customs value of goods of the order Issued under the Customs Act and article 126.161. terms used in the rules 1. Data-processing equipment — any technique or equipment in which data are processed, as well as installations that are included or works in conjunction with the technique of performing other functions.
2. Accounting principles — the relevant foreign regulations, recognised in the balance sheet, reflecting the resources and commitments as assets and liabilities. These rules determine which changes in assets and liabilities should reflect how assets and liabilities must be valued as financial statements are to be prepared, what information and how they shall be indicated. The relevant provisions can be general or detailed practical instructions on the techniques or methods.
3. the customs value Declaration, the document which the declarant together with a customs declaration shall be submitted to the Customs authorities the determination of the customs value of goods.
4. Buying commissions — money that the importer of the goods is paid to your agent for his services, the purchase of the goods being valued.
5. the place of importation of goods: 5.1. landing or transhipment of the goods to the port (where the landing or transhipment of goods is selected in the port's customs checkpoint), goods that are imported by sea;
5.2. in the Republic of Latvia registered airport — goods imported by air;
5.3. the transport of the goods to the address, the items that are sent by mail;
5.4. the Latvian customs border crossings — goods that are imported by rail, road, inland waterway, or the other way.
6. Sale of products with the highest sales — the largest number of units of the goods that are sold for the same price.
7. Marketing activities — with the sale of goods, advertising, collateral or guarantees related activities.
8. One category or type of goods — one single group of goods that have a specific industry or industry sector product (also the same and similar goods Customs Act 162. and in the meaning of article 163).
II. General questions 9. These rules determine the order in which is a quantifiable goods customs value (hereinafter the customs value) goods which are brought into the customs territory of the Republic of Latvia or exported from the customs territory of the Republic of Latvia.
10. the Customs Office carrying out the cargo documentation, is entitled to inspect, or the declarant has chosen the appropriate customs valuation method.
11. the declarant, the customs value and the specified information relating to its discovery, must be true and documented facts. If the declarant may be submitted to the customs authority a true and documented facts, the customs authority is entitled to use the information in its possession and to adjust the customs value if necessary.
12. the customs authority for the determination of the customs value may use information held in any other country, according to national accounting principles.
13. If, after the determination of the customs value are shown that they have the information submitted to determine false or misreading of the original customs value are not recognised and used to determine the customs value.
14. the additional costs incurred by the declarant and are related to the determination of the customs value, its refinement or submission of the information required by the customs authority, shall be borne by the declarant.
15. If the declarant requires additional time for determination of the customs value, he may ask the Customs authorities to release a product for free circulation against the appropriate guarantee.
16. the customs authority is entitled to request any of the determination of the customs value of the required particulars and documents.
17. The Office submitted a copy of the invoice on the basis of which is declared customs value of the imported goods. Where the customs value is determined in writing that a copy remains in the Customs Office.
18. where the Customs authorities suspect that the declared customs value, it may require the additional information. If after additional messages of doubt remains, the Customs authorities shall inform the declarant and shall be granted an opportunity to provide appropriate clarification before the final decision of the question.
19. the final decision taken by the Customs authorities shall notify the declarant in writing and state the grounds, as well as be informed of the right to appeal against the decision.
20. If necessary, the fees payable with interest in accordance with the written contract is paid on the purchase of imported goods, irrespective of whether the payment is carried out the seller or another person, the buyer can confirm that: 20.1. the goods are actually sold at the price actually paid;
20.2. with interest charges expenditure does not exceed the level of expenditure of such business in the country concerned and the period. That approval does not apply, the change is not one of the factors or conditions, where the customs value is determined not by the transaction value method, but by other methods.
21. If the Customs Act 168 first paragraph of article 1, point "b" Tara is referred to repeatedly used on the importation of goods, the price at the request of the declarant, be determined in accordance with accounting principles, proportional allocation.
22. The customs value of the goods corresponds to assigning transaction value — the price actually paid or payable, would be paid for the goods concerned.
23. Goods in accordance with the combined nomenclature of goods classified in heading 4901 goods, 9701, 9702, 9703, 9706 and is older than 50 years, the customs value declarant tested the national cultural monuments protection inspection subject matter experts and of the relevant export licence of customs value.
III. evaluation of the Goods after the transaction value in accordance with customs law article 165 24. Customs law referred to in article 165 of the price actually paid or payable is to be made by the buyer or the seller of the total payment for the imported goods and includes all the buyer in accordance with the conditions of sale payments taken or to the seller or a third party to perform all the obligations of the seller. Payments can be made directly and indirectly, with money transfers, in cash or in any other manner acceptable to the buyer.
25. activities (including marketing measures) that the buyer make at their own expense and that no provision of the Customs Act the conditions referred to in article 168 shall not be considered to be an indirect payment to the seller, even those that may be beneficial to the seller or by agreement with the seller. In determining the customs value of the imported goods, such costs are not included in the actual price paid or payable.
26. where the customs value of the imported goods have not yet been paid, the customs value shall be determined on the basis of the price actually paid.
27. where release for free circulation of the goods declared are part of a larger quantity of goods purchased in one transaction, the price actually paid or payable is the price, which is set as a proportion of the total price that the purchased quantity of items declared, in relation to the entire quantity of goods.
28. The apportioning of the price actually paid or payable for separation may also be applied to any part of the cargo loss, which occurred before the goods are released for free circulation, as well as the goods being valued have been damaged before release for free circulation.
29. If the price actually paid or payable includes internal taxes applicable to the goods in their country of origin or the country from which the goods are imported, they are not included in the customs value if the Customs authorities can provide reasonable evidence that the goods have been or will be exempt from the tax for the benefit of the buyer.
30. The Customs Act 168. Article 2 of the first paragraph of point "d" referred to costs is not included in the study and design of priekšprojekt cost.
31. Where the application of customs law article 165 of the second subparagraph of paragraph 2, stated that the sale of the imported goods or the price is subject to the condition that applies to the goods being valued, such value shall be considered indirect payment by the buyer to the seller and for the price actually paid or payable, in the event that the condition does not apply to compensation: 31.1. marketing activities, if the buyer. These measures have been carried out on the resources of the buyer even if it provides for the buyer and seller agreement;
31.2. the activities, in accordance with the basis of the Customs Act 168. the conditions referred to in article should increase the price actually paid or payable.
32. The Customs Act 168. the first paragraph of article 3 of the expenditure referred to in paragraph includes charges for the use of intellectual property rights and license fee. These payments are to be understood as the right to payment: 32.1. production of the imported goods (in particular with regard to patents, designs, models, and know-how);
32.2. the sale of the imported goods for export (particularly in relation to trade marks registered projects (design));
32.3. the use of the imported goods or the resale (particularly concerning copyright and the value of the imported goods indivisible production processes).

33. Actually paid or to be paid to the price paid for the use of intellectual property rights and license fee should be added only if the payment is related to the goods being valued, and without the payment of the goods cannot be sold.
34. For imported goods the price actually paid or payable adjustment should be made only if the imported goods are the goods produced in Latvia ingredients or detail and the fee for the use of intellectual property rights or licence fee relates to those goods.
35. where imported goods assembled or not is subject only to dilution or wrapping before resale, the intellectual property rights of use or license fee to be added to the price of the imported goods.
36. If the fee for the use of intellectual property rights or licence fee is partly related to the imported goods and partially with other components or parts that are attached to the goods after their importation, or with measures taken after the arrival of the goods, must be made according to the proportional calculation based only on objective and desired quantity of the received data.
37. The fee for the use of intellectual property rights or license fee, which covers the right to use a trade mark, must be added to the actual price paid or payable only if: 37.1. fee for the use of intellectual property rights or licence fee refers to goods which are resold in the same State or which are subject to import this rule 35 paragraph treatment;
37.2. the product is ready for sale to the trade mark for which import, before or after it has paid the fee for the use of intellectual property rights or license fee;
37.3. the buyer can not be free to buy the goods from other suppliers that are not related to the seller.
38. If the buyer pays for the use of intellectual property rights or license fee to a third party, this provision referred to in paragraph 33 of the conditions are not considered to be fulfilled if one seller or related person requests the buyer to make such payment.
39. If the fee for the use of intellectual property rights or licence fee is calculated based on the price of the imported goods, if there is no reason to believe otherwise, it can be assumed that the fee for the use of intellectual property rights or licence fee is related to the goods being goods.
40. If the fee for the use of intellectual property rights or licence fee is calculated without taking into account the price of the imported goods, that fee may be associated with the goods.
41. in applying the Customs Act 168 first paragraph of article 3, it is irrelevant which country is in charge of the intellectual property rights of use or licence fee requested residence.
42. the customs value cannot be determined by transaction value, if the sale or price is subject to some condition that makes it impossible to determine the value of the goods being valued.
43. the Customs authorities shall not be necessary to determine the customs value of the imported goods on the basis of the transaction value, if there is reasonable doubt as to whether the declared value includes all Customs Act referred to in article 165 of the price actually paid or payable.
IV. evaluation of the Goods by the same methods of valuation of goods in accordance with the Customs Act 166. the second paragraph of article 1, point 44. In determining the customs value in accordance with article 166 of the Customs Act in the second subparagraph of paragraph 1, the Customs authorities shall, if possible, use the same transaction value of the goods with the same trading conditions and the same quantity as the goods being valued. If the sales transaction with the same trading conditions and the same quantity of goods is found, the use of the transaction value of the same goods, which sold: 44.1. with the same trading conditions, but in different quantities of goods;
44.2. with different trade conditions, but in the same quantities of goods;
70.4. with different trade conditions and different amounts of goods.
45. Transactions that meet one of the terms referred to in paragraph 44 of the conditions of the customs value will be adjusted accordingly, based on the evidence, which clearly demonstrates the validity of the relevant corrections.
46. In determining the customs value of the goods by the uniform valuation methods take into account the Customs Act 168 first paragraph of article 5 of the expenditure referred to in paragraph differences relating to the same goods and the goods being valued. The expenditure concerned must include in the customs value, and must make the relevant changes.
47. If, in applying the same method of valuation of goods is found in a number of the same product at different prices, the goods being valued, the customs value shall be the lowest of these prices.
V. assessment of the goods after the similar goods methods of valuation in accordance with the Customs Act 166. the second paragraph of article 48 paragraph 2. In determining the customs value in accordance with article 166 of the Customs Act in the second subparagraph of paragraph 2, the Customs authorities shall, if possible, to use the transaction value of similar goods with the same trading conditions and the same quantity as the goods being valued. If the sales transaction with the same trading conditions and the same quantity of goods is found, the use of the transaction value of similar goods that are sold: 29.9. with the same trading conditions, but in different quantities of goods;
48.2. with different trade conditions, but in the same quantities of goods;
48.3. with different trade conditions and different amounts of goods.
49. Transactions that meet one of the terms referred to in paragraph 48 of the conditions, the customs value will be adjusted accordingly, based on the evidence, which clearly demonstrates the validity of the relevant corrections.
50. in determining the customs value of the goods in the similar valuation methods take into account the Customs Act 168 first paragraph of article 5 of the expenditure referred to in paragraph differences relating to similar and the goods being valued. The expenditure concerned must include in the customs value, and must make the relevant changes.
51. If, in applying the assessment of similar goods method, are found a number of similar items at different prices, the goods being valued, the customs value shall be the lowest of these prices.
Vi. evaluation of the Goods after the unit value in accordance with the Customs Act 166. the second paragraph of article 3, paragraph 52. If the imported goods or identical or similar imported goods are sold within the customs territory of the Republic of Latvia in the condition as imported, the customs value shall be based on the unit price at which the greatest sales between unrelated parties sold imported goods or identical or similar imported goods at or about the same time as the goods being valued.
53. the customs value does not include the following expenses: 53.1. mediation money that has been paid or is agreement on the payment or the premium usually corresponding to the profit and general expenses (including direct and indirect costs on the sale of the goods in question) for one category or one form of sale of the imported goods;
33.1. the transport, insurance and other goods costs the customs territory of the Republic of Latvia;
53.3. Customs payments and other payments made for the importation or sale of the Latvian customs territory.
54.52. These rules and conditions referred to in paragraph 53 also apply if the goods in the unaltered state are sold within the customs territory of the Republic of Latvia no later than 90 days after their importation.
55. If the imported goods or identical or similar imported goods into the customs territory of the Republic of Latvia is not sold in the same State, at the request of the importer of the goods the customs value shall be based on the unit price at which the goods being valued or after further processing processing is sold with the highest sales in the Republic of Latvia with the seller in person. In determining the customs value of the goods in question, account must be taken of their processing and processing value added and paragraph 53 of these rules in a particular deduction.
56. the unit price need not comply with the sale of any kind in the Republic of Latvia a person, directly or indirectly, free of charge or at a reduced price from one of the Customs Law Article 169, paragraph 2 of the elements to be used for the production of the imported goods or export sale.
57. the customs value cannot be determined by one of the methods, provided that the goods: 57.1. have lost identity (not identified);
57.2. not lost identity (identifiable), but account for only a small percentage of sales.
VII. assessment of the goods after the composite values according to the Customs Act 166. the second paragraph of article 4.

58. In determining the customs value by method of a constructed value, the Customs authorities are entitled to ask, but they may not require a person who is not a permanent resident of the Republic of Latvia, to produce accounting records to determine the customs value. Information provided by the manufacturer for the determination of the customs value in accordance with that method, you can examine the customs authority in another country, if the country concerned is received by the competent authorities and the prior consent of the manufacturer.
59. raw materials, materials, components, and other invaluable items used to manufacture their product value must include the Customs Act 168 first paragraph of article 1, point "b" and "c" referred to the cost and value.
60. the complex value must include also the Customs Act 168 first paragraph of article 2, paragraph service or goods proportionate to the value, which directly or indirectly supplied by the buyer for use in the production of the imported goods.
61. The Customs Act 168. Article 2 of the first paragraph of point "d" referred to the customs value must contain only if paid for it by the manufacturer.
62. If the concatenated values will be used to determine the messages that are not supplied by the manufacturer or which have not been delivered in the name of the manufacturer, the Customs authorities shall inform the declarant, if he so requires, for the news sources, the data used and the calculations based on them.
63. Article 166 of the Customs Act in the second part of paragraph 4 referred to "b" general expenses include the production and sale of the goods for export, the direct and indirect costs, which are not included in the Customs Act 166. the second paragraph of article 4, paragraph "a" above.
VIII. a special case for evaluation methods in accordance with the Customs Act, article 64 167.165. Customs law and referred to in article 166 of the methods used, pursuant to article 167 of the Customs Act objectives and conditions.
IX. Transport costs 65. in applying the Customs Act 168 first paragraph of article 5 of the "b" section and article 169 (1): 65.1. transport costs must be assessed in proportion to the customs territory of the Republic of Latvia and beyond the distance if the goods at their point of entry into the customs territory of the Republic of Latvia below are carried by the same mode of transport. Transport costs may be assessed in accordance with the General rules of Charter list on the importation of goods into the customs territory of the Republic of Latvia, where the customs authority filed sound evidence for it;
65.2. the customs territory of the Republic of Latvia does not have to make deductions from the price that includes all duties (including transport costs and tax), if the goods are invoiced, which include the supply of already paid to the endpoint, and includes price corresponds to the price at the place of importation of goods. The deduction may be made if it is submitted to the Customs authorities a reasonable evidence that the carrier's proposed price for the frontier is lower than the price for delivery to endpoint.
65.3. transportation costs at the place of importation of goods shall be calculated in accordance with the General rules of Charter list, generally used the same means of transport. These transport costs should include in the customs value if the transport is free or supported by the buyer.
66. all postage, which is paid to the place of importation of goods and applies to goods sent by post, you must include the value of goods for customs, except where incurred additional expenses of mail that have been paid in the country of importation of goods. In determining the non-commercial nature of the value of the consignment is required adjustments to the declared value for these additional expenses.
67. paragraph 66 of these regulations is not applicable to goods carried as express parcels.
X. determination of the customs value, electronic sējlīdzekļ, which contain no data processing equipment, data, or instructions to use 68. electronic sējlīdzekļ not imported, including data processing equipment to use data or instructions, customs value is not of the same electronic sējlīdzekļ value, if it is indistinguishable from the data or instructions.
69. This provision is referred to in paragraph 68 of the electronic sējlīdzekļ are not considered as circuits, semiconductors and similar devices or articles containing circuits or devices.
70. The rules referred to in paragraph 68 of the data or instructions shall not include a sound recording, film or video.
XI. Customs value declaration for Release of goods 71. for free circulation, the customs value Declaration (annex), the customs declaration.
72. the customs value declaration must be submitted in writing, you can fill out and sign the declarant. The declarant shall be responsible for: 72.1. customs value Declaration of particulars referred to in accuracy and completeness;
72.2. the authenticity of the document;
72.3. additional information or documents to the determination of the customs value of goods, if it is necessary.
73. the customs authority is allowed to omit the goods for free circulation without customs value declaration filling: 73.1. If, in accordance with the customs declaration the declared value of the goods does not exceed 2000 lats;
73.2. If individual imported goods, their quantity and type with no commercial purposes;
73.3. If the buyer brings the goods and they are regularly bought from the same vendor with the same trading conditions;
45.6. If the goods are suitable for the specific customs tariff, that is, the customs tariff is indicated in local currency of one unit of the imported goods.
74. where the customs value declaration is not completed in accordance with this provision, 73.3. the conditions referred to in point, each time a change in circumstances, or at least every three years, the customs authority the necessary information of the buyer.
75. If the item is subject to customs clearance in accordance with the regulations, the purchaser or recipient of the customs authority must submit a declaration of customs value.
XII. concluding issues 76. Be declared unenforceable in such Cabinet rules: 76.1. January 31, 1995, Regulation No 27 of the "rules for the determination of the customs value of the import and export goods had the latter undergone and other objects" (Messenger of Latvia, 1995, nr. 19);
76.2.9 September 1997, Regulation No 318 "calculating the customs value of goods" (Latvian journal, 1997, nr. 225).
77. Regulations shall enter into force by 1 January 1998.
Prime Minister g. shore Finance Minister r. tit