Cabinet of Ministers Regulations No. 455 (No. 60, 16. ¤) Riga 1996 December 17 the alcoholic beverage labeling rules Issued in accordance with the law "on the excise tax" article 5 i. General questions 1. These provisions are established by the excise tax in the Republic of Latvia, as well as the labelling of imported alcoholic beverages.
2. Marked spirit drink within the meaning of these rules, regulations and technical documents (Safety) requirements according to the spirit drink that the prepackages in accordance with these rules attached to the certificate of conformity according to the specific excise tax stamps.
3. excise stamps are not highlighted: 3.1 with excise tax free drinks;
3.2. excise tax spirits that are used in the production of alcoholic products not technological needs;
3.3. the beer.
4. The territory of the Republic of Latvia are allowed to purchase, to realize (accept or transfer in accordance with the treaties), move, carry, and store only such excise taxable drinks are marked with the appropriate excise duty stamps, except that the provisions referred to in paragraph 3 of the drinks.
5. Excise stamps to order and receive the financial Ministry. Excise duty stamps (company) distributes the State revenue service.
6. Cabinet authorized institution-a non-profit organization of State Enterprise "food, perfumery, cosmetic and toy certification centre" (hereinafter referred to as the ' Certification Center ") evaluates the conformity of spirit drinks regulations and technical documents (Safety) requirements and issue a certificate of conformity in accordance with the law on conformity assessment".
II. The Republic of Latvia the labelling of spirit drinks produced 7. Company (companies) who received the license for alcoholic beverages for sale (hereinafter referred to as "the practice") is entitled to exercise in the Republic of Latvia only there with an excise tax on spirits, marked with the appropriate excise duty stamps, except that the provisions referred to in paragraph 3 of the drinks.
8. spirit drinks produced in marked with excise duty stamps specified in the licence of the establishment at the place of production before the transfer of alcoholic beverages.
9. the Republic of Latvia for export of spirit drinks produced in the shipments are only allowed with the relevant accompanying document for customs looking convoy escort.
10. From the place of production is allowed to export branded spirits, if you are looking for product packing slip invoice, in accordance with the Cabinet of Ministers of 20 June 1996, the Regulation No. 248 "rules on alcohol and alcoholic beverages State monopoly". -Bill of lading of the goods should be indicated in the labelling used for the excise stamps and numbering series frames.
11. for excise duty stamps, processing: 11.1. submit to the State revenue service, the application, which has been producing the driver certified for alcoholic beverages according to the calculation of the tax. It is indicated in the relevant place of production labelling of spirit drinks: 11.1.1 type;
11.1.2.;
11.1.3. the volume;
11.1.4. absolute alcohol content (percentage);
11.1.5. number of units to be labelled;
11.1.6. certificate of conformity number and date;
11.2. receive from State revenue service tax calculation acceptance.
12. The State revenue service controls the processing of the payment of excise duties to be charged to the budget of the excise duty account.
III. the labelling of spirit drinks Imported 13. Company (the company), who received a licence for the importation of alcoholic beverages available for sale or license to import alcoholic beverages right to realize the other legal entities (hereinafter referred to as "importer"), is entitled the convoy escorted by Customs to import alcoholic beverages in a customs warehouse that is specified in the licence.
14. The imported drinks are marked with excise duty stamps importing licence in specified in customs warehouses prior to transfer of alcoholic beverages in free circulation in the Republic of Latvia.
15. Spirit drinks are allowed to label only in customs warehouses that are specified in the licence issued to the importer of alcoholic beverages.
16. From the customs warehouse is permitted to export branded spirits, if you are looking for product packing slip invoice, in accordance with the Cabinet of Ministers of 20 June 1996, the Regulation No. 248 "rules on alcohol and alcoholic beverages State monopoly". -Bill of lading of the goods should be indicated in the labelling used for the excise stamps and numbering series frames.
17. for excise duty stamps, importing: 17.1. submit to the State revenue service, the application, which shall indicate the relevant customs warehouse for imported alcoholic beverages: 17.1.1.;
17.1.2. name;
17.1.3. volume;
17.1.4. absolute alcohol content (percentage);
17.1.5. the number of units of the labelling (labelling of alcoholic drinks party amount shall not exceed the amount indicated in the customs declaration);
17.2. submit to the State revenue service of alcoholic beverages concerned party and certificates of origin, copies of the documents accompanying the presentation of the originals;
17.3. submit to the State revenue service of alcoholic beverages concerned Customs Declaration of the party, which has added to the authorized officials of the importing company, confirmed alcoholic beverage tax calculation for the party;
17.4. receive from State revenue service tax calculation of excise duty payment acceptance and permit the certification centre for certification of alcoholic beverages;
17.5. after receipt of the certificate of compliance, pay (cash settlement) excise tax excise tax account of the budget.
18. Certification Center: 18.1. on the basis of the State revenue service authorisation, the Minister of welfare in the order issued by the spirit drink imported the certificate of conformity to the spirit drink concerned the appropriate excise duty stamps and numbers;
18.2. the undertaking concerned shall be issued (for the company) motivated the refusal, if the spirits do not meet the established quality requirements, and shall notify the State revenue service;
18.3. establish, maintain and update the imported drinks, a certificate of conformity issued by the registry;
18.4. the Trade Organization, and at the request of the control authorities provide them with necessary information.
19. The State revenue service: 19.1. controls the importing excise tax payment to be charged to the budget of the excise duty account;
19.2. after a lot of alcoholic beverages shall be issued to the importer concerned certification, excise marks;
19.3. controls the inventory of alcoholic beverages in the customs warehouse where we store alcoholic beverages intended for free distribution in the Republic of Latvia;
19.4. the control of alcoholic beverages to be imported and the accompanying documents referred to in the Declaration of conformity of the goods data content;
19.5. ensure the provision of information from the Customs office where the State border crossing goods, alcoholic beverages the following institutions: 19.5.1. National Revenue Department, which registered taxable person;
19.5.2. the customs authority, which controls the licence concerned customs warehouse;
19.5.3. the customs warehouse, the importer in the issued licence;
19.5.4. Excised goods management.
IV. specific conditions in the State revenue service creates, maintains and updates the excise stamps, of the common database and the exchange of information with the excised goods.
21. The undertaking (company) movement of alcoholic beverages accounting carried out in such a way that the alcoholic beverage control matters a competent third party can obtain the following information: 21.1. total quantity of alcoholic drinks and an assortment of alcoholic beverages drinks of each name;
21.2. the spirits of each labelled and marked each drink;
21.3. the excise duty received brand of movement and coherence with the relevant certificate of compliance;
21.4. alcoholic beverages (for each name) calculate taxes;
21.5. alcoholic beverages (for each name) taxes paid;
21.6. each imported alcoholic beverages of the consignor and the carrier;
21.7. each sent a lot of alcoholic beverages and the exact delivery carrier (operating and its address);
21.8. for each batch of alcoholic drinks marketed in remuneration;
13.6. each batch of labelling alcoholic beverages over the course.
22. The excise duty stamps mounting location to the spirit drink shall determine the excised goods administration.
23. the responsibility for the violation of these provisions by laws and Cabinet regulations.
V. transitional issues 24. Regulations shall enter into force by January 1, 1997.

25. the establishment of the Republic of Latvia, as well as wholesale and retail enterprises (companies) should be declared the alcoholic beverage items on 31 December 1996. The Declaration must indicate the type of spirit drink name, alcohol content, filling volume and number of units, and up to 10 January 1997 must submit to the State Revenue Department, which the company (company) is registered as a taxable person, and excised goods.
26. The production and wholesale companies (companies) to 1997 February 1 without excise stamps may be marketed only 25 of these regulations in accordance with the procedure laid down in the declared drinks.
27. on 1 March 1997, it is prohibited to realize the unmarked in the Republic of Latvia produced drinks.
28. Excised goods administration until 1997, 15 February to determine the order in which these rules are enforced procedures specified in paragraph 25 of the declared drinks that are not realized until 1 March 1997.
29. Be declared unenforceable: 29.1. The Cabinet of Ministers of 18 April 1995, the provisions of no. 120 "rules on the labelling of alcoholic beverages order" (Latvian journal, 1995, 66 no; 1996, 126 no);
29.2. The Cabinet of Ministers on 23 July 1996, the provisions of no. 274 "amendments to the Cabinet of Ministers of 18 April 1995 the Regulation No 120" rules on the labelling of alcoholic beverages order "" (Latvia's journal, 1996, 126, no. 159);
29.3. The Cabinet of Ministers of 17 September 1996, Regulation No 357 "amendments to the Cabinet of Ministers Regulations No 23 July. 274" amendments to the Cabinet of Ministers of 18 April 1995 the Regulation No 120 "rules on the labelling of alcoholic beverages order" "" (Latvia's journal, 1996, no. 159).
The Prime Minister A. Economic Minister slice g. shore