Cabinet of Ministers acts of Cabinet of Ministers Regulations No. 178 (. 35, 7. §) Riga, June 27, 1995, the provisions of duty-free shops of trade Issued in accordance with the law "on value added tax" and article 7 Of the law "on business" article 32. terms used in the rules of the trade Duty-free shop — recognised by the Customs authorities of the territory where customs control is realized goods to natural persons.
Duty-free trade shop owner (possessor), a legal person who is in receipt of a special permission (license) to hold free trade store and which property (possession) or rent located duty-free trade in the store.
Customs control of the trade duty-free shop-measures the purpose of which is to ensure that the duty free trade store owner (possessor) comply with the law and other applicable laws and requirements.
Trade duty free shop of trade — trade and port Customs Airport control zones, the goods shall not be subject to tax.
II. General questions 1. these provisions govern the duty free trade store (the "store") opening, operating and closing arrangements as well as the relationship between the store owner or possessor (hereinafter — "the owner") and the State revenue service.
2. The store can be placed under customs control for trade of goods the importation of which into the customs territory of the Republic of Latvia and export from its not banned.
3. Goods which are placed under customs control in the store, are sold in the shop.
4. Goods which are sold in the store, are exempt from value added tax, excise tax and customs duty.
5. Store in the area is the customs of the Republic of Latvia the single part of the territory, in accordance with the customs code of the Republic of Latvia is considered a customs control zone.
6. the stores can be created only in the airports and sea ports with the decision of the Government is set on the frontier of the Republic of Latvia.
7. Stores can only be on the airport or sea port tranzītzon or customs control areas beyond customs control, border control and security control point location.
8. storage of the goods in the store may not exceed one year. Goods that are not sold during the year are to be exported outside the customs territory of the Republic of Latvia or under customs control must be destroyed or removed for free circulation domestically (by paying the required taxes and fees), or to extend their storage life.
Goods that have a specific sales date (beer, lemonade, confectionery and other products), is to be exported outside the customs territory of the Republic of Latvia before the sales deadline.
9. On the shop owner can only be registered in the register of companies (company), a company which received the State Revenue Service license.
10. Purchase items in the store are right, those natural persons who leave the Republic of Latvia and the purchased goods are exported outside its territory.
11. Store owner in accordance with the procedure laid down by law is responsible for the customs regime in the store.
III. opening of the shop 12. Shop for holding a particular sample is issued (annex 1) special permit (license). The decision on the special permission (license) to hold free trade store (the "license") the issue accept of the State revenue service established by the Commission. Licenses are issued by tender.
13. The licence shall show: 13.1. license issue date;
13.2. the Customs Office which will control the store;
13.3. the owner (this provision within the meaning of paragraph 9) number of the registration certificate and its date of issue;
13.4. the store address and area.
14. The licence is approved by the State revenue service Customs Department officers and State Revenue Service Department of the Customs seal.
15. an application for a licence must be submitted in writing, and it must be accompanied by the following documents: 15.1. notarized company (companies) and of the Statute, a copy of the registration certificate;
15.2. documents certifying the store property, rental or contingent right of rental;
15.3. the store plans and drawings;
15.4. inquiries about the company's (the company) — tax — registration in the State revenue service;
15.5. the store staff list;
15.6. other documents (by the license issuer's discretion) if they required in implementation of those rules.
16. Submit transcripts of documents (except this rule 15.1. referred to transcripts) confirms the applicant's company (the company).
17. the application for licence consideration, within 30 days from the date of submission.
18. The issue of a licence shall be subject to the payment of the State fee paid in the country of 1500 lats.
19. the licence shall enter into force on the day it is granted, or within the time limit specified in the licence.
20. the licence shall be issued for a period of up to five years. Get the licence shall be subject to the presentation of the payment document certifying payment of the State fees.
21. the application and attached documents as well as copies of licenses issued is stored in the State revenue service.
22. paragraph 12 of these rules, the Commission has the right to cancel the license in the following cases: 22.1. within three months of the granting of the applicant does not appear at the license;
22.2. six months after the receipt of the license store is not started operations;
22.3. the licence is found that an applicant for a license has provided false statements;
22.4. it is established that the owner of the store's business has not adhered to the law, the Cabinet of Ministers rules and customs regulations or is involved in prettiesisko transactions related to smuggling or other customs offences;
22.5. shop owner interferes with the State revenue service officials familiar with the store's documentation or the store;
22.6. the store has violated sanitary, veterinary or phytosanitary requirements;
14.1. the store has not been extended lease;
22.8. the owner has made the necessary payments to the budget.
23. After the cancellation of a licence shall not be restored and the State fee is not refunded.
24. The licence may also be revoked by the owner written application for store closures. If the owner wishes to renew a licence, it may be renewed pursuant to these rules, but the State fee must be paid again.
25. Store owner within a period of 60 days from the date of cancellation of the licence must pass all liabilities with the store items or other objects (if any) the possessor and the State revenue service.
IV. In-store decor 26. Store owner must be the following store: 26.1. trading Hall (showroom);
26.2. the utility room;
26.3. warehouses.
27. In-store marketing of medicinal products, utility room and storage area must be sufficient to ensure the operation of the store and the regulations. This is the layout of the premises shall be such that it would not be possible to issue or receive the goods without customs control to ensure product integrity and the rooms that the entry of unauthorised persons.
28. The store must comply with the laws laid down in the technical, sanitary, fire safety and other requirements.
29. the deployment of the medicinal products the marketing Shop must be such that they could not get into the persons entering the Republic of Latvia. Transit passengers are able to buy goods in shops.
30. at the request of the Customs authorities of the store owner provided the necessary working conditions for employees of the Customs authorities to perform job responsibilities.
V. containing goods store 31. Shop received goods for the purposes of customs control is carried out on the store's warehouse.
32. goods shop in the warehouse may be placed only in the presence of a customs representative.
33. The store must not be placed: 33.1. goods whose import or export from the Republic of Latvia is prohibited;
33.2. the goods marketed within the territory of the Republic of Latvia is prohibited;
33.3. items which are subject to other government control (if not received relevant authorities permit);
20.8. goods weighing more than 20 kilograms or the amount of size (length, width, height) exceeds 200 centimeters.
34. Goods placed under customs control in the shop, must be declared by filling in the customs declaration of goods in accordance with the provisions of annex 2.
35. together with the customs declaration of goods by the Customs authorities must submit the following documents: 21.8. imported cargo accompanying documents (consignment, specifications, invoices: invoice);
35.2. other customs controls necessary documents (certificates, licenses, contracts, registration certificate and other documents).
36. place the store imported from abroad of plant and animal origin, the national sanitary and veterinary authorities should carry out plant-health and veterinary controls (if one does not already exist on the borders of the Republic of Latvia, the importation of the goods).
37. If the store imported goods in accordance with the laws or regulations of the Cabinet of Ministers is necessary certificates or special permit (license) for their entry into the customs territory of the Republic of Latvia, then these documents must be submitted to the Customs authorities.

38. In-store trading halls, utility room and is not allowed in the warehouse storage of goods or sale that is not declared in customs control of the store.
39. Shop from domestic imported goods will be treated as the export of goods.
Shop from another customs warehouse or other customs control areas will be treated as goods for goods in transit.
Vi. the sale of goods in the store 40. Store goods are sold only to natural persons who leave the territory of the Republic of Latvia (after driving document (boarding pass) reporting). Selling goods to legal persons is prohibited.
41. The store charges for goods made in dollars (in cash or via credit card).
42. wholesale sales (more than ten one-name items) store is prohibited.
43. the sale of goods by sample, by pre-booking with the delivery to the home, with deferred payment, as well as other similar services (except for pre-sales preparation, packaging, repackaging, and similar operations) the store is prohibited.
44. the sale of goods in warehouses and utility room in the shop are prohibited.
45. The store owner must be respected in the Republic of Latvia, the existing trade rules and these rules.
46. The store is allowed to perform activities related to store goods under customs control, as well as activities related to the preparation of goods for sale.
Activities related to the conservation of the goods are made in the store's inventory, but the activities related to the preparation of the goods for sale, shop or utility room.
These activities are carried out under customs control.
47. With excisable goods that are sold in shops must be specially marked and prepared for retail sale.
Labelling and packaging type is determined by the State revenue service.
48. departing From the Republic of Latvia natural persons driving documents (boarding pass) for purchases made in the store is checked.
Marks the way determined by the Customs office concerned.
49. The shop purchased the exchange of goods is carried out in accordance with the laws of the Republic of Latvia. If the new (Exchange) product is exported from the Republic of Latvia, it is then subject to all statutory taxes (as in the case of imports of this product).
50. If the goods are sold to a person who is not entitled to purchase them in the store, or if the item is disposed of in another way and no longer in the store under customs control, or if there is a shortage of goods, the store owner, all payments for the goods out as export or import of the goods.
This provision shall not apply where the goods have been destroyed, permanently lost the emergency or force majeure a force, as well as for normal allowable losses during storage and transport.
VII. records and reports 51. Customs control of the shop items must be recorded. Store owner (or store manager) and the Customs Office of accounting of the goods under the Customs cargo declaration, Bill of lading and invoices — invoice.
52. The store warehouse records placed store owner (or store manager) in the accounting books of the goods (annex 3).
Stock accounting book is filled for each calendar year.
Accounting books of goods must be numbered, caurauklot and approved by the Customs authorities in the Director's signature and stamp of the customs.
After the last entry in the accounting books of the goods is transferred to the relevant customs authority. After checking the accounting books of the goods shall be returned to the store owner (or the store manager) and it must be stored for not less than three years. Do blakusierakst or fixes after the accounting book reviews are categorically prohibited.
The accounting books of the goods must be completed even if the shop has other types of goods (including automated accounting of the goods).
The accounting books of the goods after the first request is to be presented to the State revenue service officials.
53. While this provision in paragraph 52, the record store owner (or store manager) post-market tracking. Post-market assessment procedures should be aligned with the State revenue service.
54. The owner (or store manager) not less frequently than once a month, submit to the relevant customs authority report (annex 4) for goods that have been placed and marketed in a given store.
If there are reasonable grounds, the customs authority may require that the report before the deadline. In such a case, the report must be submitted within seven days after the relevant customs authorities by the Director or his Deputy the receipt of a written application.
55. the customs authority is entitled to make an item that is in-store trading halls, utility room and warehouse.
VIII. Closing questions 56. Licence shall not be transferable.
57. If there have been changes in the State revenue service submitted data which were required for the licence, the store owner for them seven days to inform the revenue service and the State Customs authority within the territory of which the shop.
58. If the shop owner informed the State revenue service about changes that recording license, then re-register the license and prepare a new license. License registration number does not change, but after each renewal of the order of the alphabet is accompanied by one letter.
Prime Minister m. cock Finance Minister i.-Sāmīt