The Cabinet of Ministers of the Republic of Latvia in 1997, 7 October, regulation. 351 in Riga (No. 56 22. ¤) tobacco and tobacco products-movement provisions Issued in accordance with the law "on business" article 32 of the law on excise duty ", article 6 of the law" on tobacco production, sales, advertising and smoking restrictions "article 5, paragraph 2, first subparagraph, and article 7, first part i. General questions 1. terms used in the rules: 1.1. tobacco and tobacco products-tobacco and tobacco products and sales Export (export), imports (imports), wholesale, retail, storage, domestic and transit traffic;
1.2. cash settlement-natural or legal persons made cash deposits of other natural or legal persons operating account with a credit institution or a company (the company) which;
1.3. certificate of conformity – the document issued in accordance with the provisions of the certification scheme and to determine the credibility of the certifying that a tobacco product complies with laws, regulations and technical documents (Safety) requirements;
1.4. accounts receivable-sale disposals;
1.5. local transport-to tobacco and tobacco products transport in the territory of Latvia, which are released for free circulation.
2. These rules shall determine the arrangements to be made with tobacco and tobacco-related business, a special permission (licence) and cancellation, tobacco and tobacco products, as well as the control order to ensure the country's economic and social interests.
3. the undertaking (company) (hereinafter-the company) which received this rule set out in section 7 of the licence, shall be submitted quarterly (declares) excised goods administration information about tobacco and tobacco products.
4. Excised goods Council and excised goods administration in accordance with the laws and is responsible for non-disclosure of sensitive information.
II. Permission for business with tobacco and tobacco products 5. Tobacco and tobacco products make marketing and import (import), as well as sell wholesale only company entitled which have been excised goods administration special permission (license) (hereinafter licence).
6. Tobacco and tobacco products are stored and realized only at the points indicated in the licence, which is provided for tobacco and tobacco products within the product.
7. A license is required for the following business types: 7.1. manufacture of tobacco products and marketing;
7.2. for the importation of tobacco products (imports) and marketing;
7.3. wholesale of tobacco products.
8. License this provision referred to in paragraph 7. business entity is issued for three years. The licence to be all the company's tobacco and tobacco production, trade 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 former site of the possessor or user license must pass the excised goods administration or cancellation of licence renewal, if other outlets.
11. The license form and its safeguards shall be excised goods administration.
12. License form has the following properties: 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. tobacco and tobacco product marketing (marketing), storage, production and processing site address;
12.5. the period of validity of the licence;
12.6. the issuing officer's signature, date of issue and the stamp.
13. Excised goods, the Council shall approve the excised goods administration deliverable list licence business with tobacco and tobacco products.
14. When the conditions specified in the licence (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. State license renewal fees are not charged.
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 a copy of the document (the 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. manufacture of tobacco products and sales-200;
16.2. the importation of tobacco products (imports) and marketing-100;
16.3. wholesale of tobacco products (for each point of sale)-50.17. fee for issue of the licence for business with products 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 with tobacco excised goods administration issued (or by post) to the applicant not later than 10 working days from the date of receipt of the application.
20. If licence documents submitted do not meet the excised goods Council requirements or they do not have sufficient News issue for decision or objective in doubt about their validity, the Licensing Commission postponed proceedings for a period of up to 30 working days, and inform the applicant accordingly. If the applicant does not comply with the time limit referred to in the Commission's licensing requirements, the application must be submitted.
21. The Commission's refusal to grant a licence may appeal to the excised goods, Managing Director but the Director's decision-court.
22. a licence to trade in tobacco products shall not be issued if the trade is for the law "On tobacco production, sales, advertising and smoking restrictions" in the second paragraph of article 7 of the mentioned places.
23. Excised goods administration is entitled to refuse to grant (or revoke) the business licence if: 23.1. license to the applicant during the calendar year before the application is withdrawn the licence for this rule or with tobacco and other tobacco products are related to infringements of the law;
23.2. the company made a business with tobacco and tobacco products without the appropriate license;
23.3. the company's founder, Director, Board Member, officer or other authorised officer has not paid the fine, imposed for this rule or other movement of tobacco related legislation;
23.4. the application or the documents attached to it is false news or attached documents are forged;
14.6. the company submitted (not declared) excised goods administration information about tobacco and tobacco products;
14.7. disturb public institution officials, in the exercise of their duties, tobacco and tobacco products-country surveillance.
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.
26. Tobacco and tobacco product storage, disposal, destruction and transfer of license storage space after the license expiration is permitted only with the written permission of excised goods management. Before writing the excised goods regulatory authorization by the company concerned a written notice to the State revenue service territorial institution.
27. the licence or its notarised or excised goods administration approved copy is placed at the point of sale to customers in a visible place.
28. The companies that received the license to buy or adopt prohibited the sale of tobacco and tobacco products from natural persons.
III. 29. Marking the territory of Latvia is authorised to be marketed with only a specific pattern of excise stamps marked tobacco products, except for cases specified in these provisions.
30. with the backing of the tobacco excise duty stamps certifying that the excise goods taxable under the excise tax payment conditions have taken control of the country, and the products are legal in origin.
31. The tobacco excise tax stamps to order and receive the financial Ministry. Tobacco excise tax stamps issuing and listing the State revenue service.
32. Excise stamps are available only to companies that have received a licence for the manufacture of tobacco products and the sale of or the import of tobacco products and marketing.
33. Excise stamps for each packet of tobacco products intended for sale in the territory of Latvia, shall be affixed in the production process as follows: 33.1. hard and soft pack cigarette packets-under a closed transparent packaging;
33.2. the live cigarette packets of cigarettes and without a closed transparent packaging-across the opening of the packet.

34. The relatively cumbersome labelling of tobacco products (such as cigar, cigarillos, pipe tobacco) paid or deferred excise tax and goods the guarantee of the legality of the procedure is as follows: 34.1. the Customs cargo declaration for each party not later than within five working days of presentation of the State revenue service territorial authority having jurisdiction in the place of trade or storage space;
21.3. The State revenue service territorial institution shall document (Customs cargo declaration, license) examination no later than two working days from the date of receipt of the application, which the company has excised goods administration issued a license, shall issue a certificate of payment of the excise duty or suspension and shall show the following: 34.2.1. who, when and on what basis of documents issued by the relevant certificate;
34.2.2. proof that the company has paid the relevant taxes;
34.2.3. without special labelling for disposal authorized product mix, and the number of packages;
21.3. The State revenue service certificate or State revenue service or a certified copy of the dealer is located at the point of sale and display at the request of the controlling institution;
21.4. the free circulation in the territory of Latvia in the packaging of tobacco products must be attached to the warning labels on the dangers of smoking.
35. Commercialized duty-free shops and export trade for tobacco products labelled in accordance with the law "on the excise tax".
36. Unmarked, as well as with the realization on the territory of Latvia for no valid stamps marked tobacco products on the territory of Latvia is allowed to move only in accordance with the procedure laid down in these provisions and regulatory laws.
37. Not marked or for disposal in the territory of Latvia with invalid stamps marked tobacco products, except for the relatively cumbersome labelling of tobacco products, storage cabinet only in certain customs warehouses.
IV. Export 38. undertakings engaged in the manufacture of tobacco products in the territory of Latvia, and companies engaged in wholesale of tobacco products, tobacco products intended for export outside the production area can store only the Cabinet established customs warehouses.
39. production intended for export is stored separated from the rest of the production and purchased separately.
40. the tobacco products intended for export to be transported from the production area to the State border and customs warehouses or in the laws from them.
41. Tobacco products are allowed to be exported from the territory of Latvia only through the Cabinet established customs checkpoints.
V. imports 42. Tobacco products in the Republic of Latvia are entitled to import companies that received a licence for the importation of tobacco products (imports) and realisation.
43. Tobacco (raw material for the manufacture of tobacco products) in the Republic of Latvia are entitled to import companies that received a licence for the manufacture of tobacco products and marketing. Medical and tobacco for agricultural purposes or the production of goods other than manufactured tobacco products to be admitted under the excised goods administration written permission.
44. The licence for the import of tobacco products and the sale of specified locations (except for customs and trade customs controls) allowed to store and realize only those tobacco products that have a certificate of conformity, which are marked with excise duty stamps or who is the State revenue service proof of payment of the excise duty or the legality of the suspension and the goods in accordance with these terms.
45. Tobacco and tobacco products are permitted to import only through the territory of Latvia Cabinet of Ministers established the customs checkpoints.
Vi. Local and transit traffic 46. businesses, making local transport tobacco products, as well as supplying tobacco products to the relevant business units should be mandatory-Bill of lading under the Cabinet of Ministers regulations on the Bill of lading-Bill of use and design.
47. Unmarked tobacco local transport is forbidden, except in the following cases: 29.3. If they are carried out in accordance with other laws and regulations;
47.2. where national institutions, from the free circulation of withdrawn, but not under the jurisdiction of the State in the tobacco products delivered to a customs warehouse;
47.3. If going from the customs area to the relatively cumbersome labelling of tobacco product movement from the customs area to the licence or commercial storage space before paragraph 34 of these rules laid down in the certificate. Moving this production, Customs cargo declaration is mandatory.
47.4. If you make the State jurisdiction over tobacco products.
48. Transport companies and other entities that provide transportation services local transport are entitled to accept the carriage of tobacco and tobacco products only from those companies who have received these rules determine the licence or registered excised goods.
49. Tobacco and tobacco products, the application of the transit procedure carried out under the Customs Act.
VII. Manufacture and sales of tobacco products 50 with the production and the marketing of the products produced are entitled to engage organizations that have received a licence for the manufacture of tobacco products and marketing.
51. The companies that received the license for the manufacture of tobacco products and marketing, are entitled without separate wholesale licence to exercise most, put for sale or export only the relevant companies in the manufactured tobacco products.
52. the companies that received the license for the manufacture of tobacco products and marketing, it is prohibited to realize (and indeed most) produce the natural persons.
VIII. Wholesale 53 wholesale tobacco products. allow companies that have received at least one of the rules set out in section 7 of the licences (hereinafter referred to as wholesalers of tobacco products).
54. Tobacco wholesalers are entitled to enforce tobacco products only to those companies that received a license for wholesale tobacco products or registered excised goods.
55. wholesalers of tobacco products is prohibited to realize tobacco products natural persons.
IX. Retail 56. retail tobacco products allowed the companies that registered the excised goods (hereinafter referred to as the tobacco retailers).
57. The tobacco retailer registration procedure is as follows: 57.1. the company submitted (sent by post) excised goods administration letter stating: 57.1.1. company name, company registry certificate number and date of issue, legal address, phone number, and the officials responsible;
57.1.2. retail of tobacco products and the address of the place of storage;
57.1.3. company's current accounts (account number, credit institution, its address and the code), which will be used for cashless settlement transactions with tobacco products. Other current accounts use prohibited;
57.2. Excised goods administration within 10 working days of issue (sent by post) to the applicant for entry into the accounting. The certificate is valid for one year;
57.3. the company is entitled to commence with the retail of tobacco products after the excised goods board certified.
58. The law "On tobacco production, sales, advertising and smoking restrictions" article 7 referred to in the second subparagraph of point of sale excised goods Board Certified is not in force and trade in tobacco products is considered unregistered.
59. Excised goods board certified display gatekeeper institutions officials a check to them tobacco products retail and storage sites.
60. The tobacco retailers are entitled to purchase, take delivery, store and dispose of those companies received only tobacco products that have at least one of the terms referred to in section 7 of the licenses.
61. The tobacco retailers are entitled to purchase, take delivery, store and realize the excised goods administration registered retail sites and related premises only in marked tobacco products that have accompanying documents and with reference to the certificate of compliance.
62. The press distribution areas (kiosks) are allowed to trade in tobacco products without electronic cash register, if the tobacco product sales per month does not exceed 30% of the volume of the goods of other feasible in each point of sale. Each press of the release site (kiosk) must be in the mandatory packing slips on the marketable tobacco.
63. mobile retail locations (autoveikalo) has allowed the marketing of tobacco products without electronic cash register, if there is a mandatory waybills and tobacco sales a month does not exceed 25% of the volume of the goods of other feasible in each point of sale.
X. Settlement

64. Companies and other legal persons for settlement between tobacco and tobacco products only with credit card. Cash settlement is prohibited.
65. the company dealing with customs control of vessels, aircraft and duty free shops, as well as foreign embassies in Latvia, the supply shall be entitled to make payments for tobacco products in cash using the mandatory waybills, 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.
66. The companies that receive a license for business with tobacco products, declares the excised goods administration and State revenue service territorial institution checking account (account number, credit institution, its address and the code), which will be used for cashless settlement transactions with tobacco and tobacco products. Other current accounts use prohibited.
XI. Quality assurance 67. Latvia is authorized to manufacture (produce), import (import) and tobacco and tobacco products, which comply with the law "on tobacco production, sales, advertising and smoking restriction on articles 5 and 6", the law "on the safety of goods and services and manufacturer and service provider's responsibility" in the second chapter, as well as other regulatory provisions and conditions of these rules.
68. Tobacco is considered the minimum safety requirements are not appropriate, if found at least one of the following symptoms: 68.1. the tar, nicotine or other substances in tobacco products in question exceeds the regulations laid down in the territory of Latvia;
68.2. the product label provides information about the tar or nicotine content is false or misleading;
68.3. the product packaging presentation does not conform to the law "on tobacco production, sales, advertising and smoking restrictions" and article 6 of these rules; paragraph 21.4.
the labelling of the products don't 68.4. provides information on the manufacturer's name and location, or that the information is false or misleading.
69. in Latvia allowed to produce, to import (import) and realize: 69.1. cigarettes containing nicotine content in one cigarette does not exceed 1.6 mg,-up to 31 December 1998;
EB 69.2. cigarettes containing nicotine content in one cigarette does not exceed 1.5 mg,-by 1 January 1999;
69.3. cigarettes containing nicotine content of cigarette not exceeding one milligram, 1.4-by 1 January 2001;
69.4. cigarettes containing nicotine content in cigarettes one shall not exceed 1.2 mg,-by 1 January 2003.
70. the year 1998 January 1, produced in the territory of Latvia or imported (imported) tobacco products nicotine they certify minimum quality certificate of conformity issued by authorized quality conformity assessment body.
71. the amount of nicotine and tar cigars, cigarillos and pipe tobacco must be determined on the basis of international practice and technological options.
72. Foreign conformity assessment certificate issued for recognition and approval shall be in accordance with the provisions of the cabinet order in which are found in the Republic of Latvia abroad issued product, process or service conformity assessment approvals and attestations in the regulated sphere.
73. The companies that import, manufacture (produce) or distributes tobacco products, at its own expense, provide tobacco products conformity assessment notified conformity assessment bodies.
74. Tobacco products that do not have the certificate of conformity of quality or that is not labelled in accordance with the procedure laid down in these provisions, should be considered inadequate normative and technical documents, say health and life and is particularly dangerous to be destroyed.
75. undertakings engaged in the manufacture of tobacco products or imported, are responsible for tobacco compliance with minimum safety requirements, as well as these rules and other regulatory requirements. Tobacco wholesalers and retailers are liable under the Criminal Code of Latvia and the Latvian Code of administrative offences.
XII. monitoring and control 76. monitoring of compliance with these rules and State control conducted excised goods administration and other public institutions within their competence.
77. the national institutions within their competence, deal with tobacco and the tobacco control movement, once a month, provide the excised goods administration information of the alleged infringements and sanctions applied. Other information required by these regulations and other legislation and Government control, to be submitted by excised goods management a written request.
78. national institutions the company checks the tobacco removed, the conformity assessment shall be borne by five working days from the date of receipt of the invoice, if the tobacco products does not meet the requirements of chapter XI.
79. The companies are spending on technical requirements laid down in the documents without appropriate tobacco storage, transportation, disposal (recycling), as well as other related costs shall be borne by the five working days from the date of receipt of the invoice.
80. national institutions, which perform these and other provisions of tobacco and tobacco products within the legislation: the supervision and control of 80.1. send (deliver) removed tobacco and tobacco products to the public only in ie-the hospitality structures the sites that have been registered with the excised goods administration;
80.2. decision on tobacco and tobacco products in the jurisdiction of the State (seizure, recognition of the orphan's property, etc.) be transferred to the national revenue authorities accounting and storage and destruction.
81. the company, which has been established in these rules or other violations of law, within three working days from the date of the finding of the infringement or the relevant document (inspection, Protocol) dial in accordance with the relevant national institutions in order to ensure: 81.1. removed or seized the tobacco and the tobacco products delivered to a selected location of that institution and pay the delivery expenses;
81.2. removed or seized the tobacco and the tobacco products according to storage violation or possible violation of the controlling authorities in place until further order.
82. the natural person and the responsibility of officials for the offences established in accordance with the code of administrative violations of Latvia and Latvian Criminal Code provisions.
XIII. concluding issues 83. business license with tobacco products issued up to the effective date of this rule, shall be valid to the date in the specified date. Before the license business with tobacco products the date of expiry of validity is to receive the new license business with tobacco products or register for excised goods administration in accordance with the procedure laid down in these provisions.
84.1997 To December 31, the State fee rates for a licence are as follows: 84.1. (in LCY) for the manufacture of tobacco products and sales-1500;
52.3. the import of tobacco products (imports) and commercialized-500;
84.3. wholesale of tobacco products (for each point of sale)-150.85. Be declared unenforceable: 85.1. The Cabinet of Ministers of 30 May 1995, the provisions of no. 143 "the labelling of tobacco products, transportation, storage and marketing rules" (Latvian journal, 1995, 88., no. 184; 1996, 91, 110, 228./229./230.nr.);
85.2. The Cabinet of Ministers of 21 November 1995 rules no 349 "amendments to the Cabinet of Ministers of 30 May 1995, regulations No 143" the labelling of tobacco products, transportation, storage and marketing rules "(Latvian journal, 1995, no. 184);
85.3. Cabinet of Ministers of 21 May 1996 the rules no 181 "amendments to the Cabinet of Ministers of 30 May 1995, regulations No 143" the labelling of tobacco products, transportation, storage and marketing rules "(Latvia's journal, 1996, 91 no);
85.4. Cabinet of Ministers of 20 June 1996, Regulation No 218 "amendments to the Cabinet of Ministers of 30 May 1995, regulations No 143" the labelling of tobacco products, transportation, storage and marketing rules "(Latvia's journal, 1996, nr. 110);
85.5. Cabinet of Ministers of 24 December 1996, Regulation No 471 "amendments to the Cabinet of Ministers of 30 May 1995, regulations No 143" the labelling of tobacco products, transportation, storage and marketing rules "(Latvia's journal, 1996, 228./229./230.nr.);
85.6. Cabinet of Ministers of 5 august 1997, Regulation No 295 "regulations on the permissible quantity of nicotine cigarettes" (Latvian journal, 1997, no. 199).
86. make a Cabinet of 31 March 1995, Regulation No 77 of the "regulations on the State fee for a special permit (license) for the issuance of certain kinds of business" (Latvian journal, 1995, 51, 88, 100, 103, 146, 180. no; 1996, 7, 53, 110, 142, 177. no; 1997, 143/144, 180. no) amendment and deletion of 1.7.
Prime Minister g. shore Finance Minister r. tit