Cabinet of Ministers Regulations No. 120 (No. 20, 19) 1995 in Riga on April 18, the provisions on the labelling of alcoholic beverages order Issued in accordance with the law "on the excise tax," article 5 (I). the terms used in the rules for alcoholic beverages excise duty stamps — State institutions issued a special mark that is affixed to the packaging of the spirit drink and certifying payment of excise duty under the excise tax.
Special labelling of alcoholic beverages: spirits of sign production company developed and alcohol monopoly for etalonparaug approved by the Council of the appropriate labelling of a spirit drink.
Tagged: a spirit drink within the meaning of these rules — to drink packaging with a particular quality (compliance) certificate of the appropriate excise duty stamps or special labelling mark spirit drink.
Imports: the meaning of these provisions, the Republic of Latvia, the importation of goods into the customs territory for free circulation.
II. General questions 1. These terms shall be determined to be imported and manufactured in the Republic of Latvia the labelling of alcoholic beverages except spirits, which the rules laid down in the customs code of the Republic of Latvia within individuals.
2. Alcoholic beverages excise duty stamps are intended for the labelling of alcoholic beverages.
Prohibited the sale of alcoholic drinks, transfer for disposal or transfer to other conditions which do not bear them under the alcoholic beverage excise tax stamps or special marking signs, except for the cases referred to in these provisions.
Imported drinks are labelled with the alcoholic beverage excise tax stamps prior to their importation into the Republic of Latvia for free circulation.
Latvia produced the spirit drinks spirit drinks shall be marked with excise duty stamps only alcoholic drinks production companies that have not received the spirit of the Council permits monopoly this company produced alcoholic beverages the labelling of products with alcohol monopoly Council approved sample special labelling of alcoholic drinks.
Allowed only in foreign countries produced sales of spirit drinks, which are marked with the alcoholic beverage excise tax stamps, except in duty-free shops, where sales of alcoholic beverages permitted without excise stamps. The order in which occurs the alcoholic beverage trade duty-free shops in existing trade points, down the Cabinet of Ministers regulations on duty-free trade shops.
Specific procedures feasible drinks (seized, abandoned, and found the found the hidden spirit drinks) labelling of alcohol shall lay down the procedure for the monopoly administration.
3. Alcoholic beverages excise tax stamps: 3.1. declare that on the drink labelled unit according to its type, the alcoholic strength and the capacity of the State budget are paid excise duty;
3.2. Affirms that the beverage quality complies with existing regulations and technical documents (Safety) requirements;
3.3. the notified body shall give the public the encrypted information about the manufacturer, the importer and the amount of excise duty paid.
4. the labelling of alcoholic drinks special signs used in the production of the Republic of Latvia for the labelling of alcoholic beverages. Special labelling of spirit drinks may be a sign of a special label, type, perforated label segment or another special notation.
The decision on the labelling of alcoholic beverages with a certain special alcoholic beverage labeling mark accepts alcohol monopoly Board, which approves special label etalonparaug for each alcoholic beverage products.
5. the labelling of alcoholic drinks special sign: 5.1 shall certify that the manufacturer of the spirit drink is the payer of excise duty;
5.2. Affirms that the quality of the spirit drink meets the regulations in force and technical documents (Safety) requirements;
5.3. provide encrypted alcohol monopoly administration recorded information about the drinks and the manufacturer.
6. the excise duty on alcoholic drinks brands manufactured and delivered to the tender of a certain company.
Alcohol monopoly Administration confirmed the terms of the tendering procedure and results and organizes excise duty on alcoholic beverages make ordering, receiving, sales and service companies. The National Ministry of welfare food, perfumery, cosmetic and toy certification centre (hereafter referred to as "the national certification centre") served alcoholic beverages excise duty stamps business removals concerned issued the certificate of quality (compliance).
7. excise duty on alcoholic beverages brand product price determines the alcohol monopoly administration based on its manufacturing, delivery, inventory and issuance expense amount and the appropriate value added tax.
The alcoholic beverage excise tax mark is not subject to customs duty.
8. special labelling of spirit drinks sign each type of spirit drink and sample packaging designs and alcoholic monopoly shall be submitted for approval to the Council of the Republic of Latvia the alcoholic drinks company.
If the special labelling of alcoholic beverages for mark is not approved, the company in accordance with these terms of purchase alcoholic beverages excise tax stamps.
III. the labelling of spirit drinks Imported 9. Company that manages the spirits monopoly received the license for the import of alcoholic beverages (for sale or for free with no rights to enforce those other legal persons), a licence may only be imported into these drinks, within the scope of the licence and the customs warehouse.
Alcoholic beverages are prohibited entry into the Republic of Latvia without the alcohol monopoly Administration issued a license.
10. Spirits are allowed to label only in the customs warehouse, indicated in the licence issued to the company in the import of alcoholic beverages.
Spirit drinks shall be entitled to label only spirits monopoly company management received the license for the import of alcoholic beverages.
11. From the customs warehouse only allowed with alcoholic beverages excise duty stamps marked the export of alcoholic beverages, if designed according to the Bill of lading, which contains the certificate of quality (conformity) and used for labelling alcoholic beverages excise duty stamps and numbering series frames, except the provisions referred to in paragraph 2.
Prohibited foreign alcoholic beverages produced in the removal from a customs warehouse specified in the licence for another licence does not specify the customs warehouse, storage or disposal site.
12. a company that 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 is entitled: 12.1. import drinks alcohol monopoly of licence issued under the customs warehouse, the Customs officers only;
12.2. take inventory of alcoholic beverages to the alcoholic beverage control issues the competent third party can quickly get information about the following: 12.2.1. total quantity of alcoholic drinks and an assortment of alcoholic beverages drinks of each name;
12.2.2. each marked the quantity of spirit drink and every unmarked spirit drink;
12.2.3. alcoholic beverages received excise tax stamps and compliance with certain circulation quality (compliance) certificate;
12.2.4. each customs value the spirit drink;
12.2.5. for each calculated tax alcoholic beverages;
12.2.6. for each alcoholic beverage taxes paid;
12.2.7. each imported alcoholic beverages of the consignor and the carrier;
12.2.8. spirit drinks exported each party carrier and exact location of dispatched (and address);
12.2.9. for each of the certified party for its alcoholic beverages to the sender;
12.2.10. each lot of spirit drinks marketed in remuneration behaviour;
12.2.11. each certified alcoholic drinks party marking the course.
13. for the alcoholic beverage excise tax stamps, the licensed importer of alcoholic beverages: alcohol monopoly 13.1 shall submit an application for the management of alcoholic beverages excise duty stamps, indicating the relevant customs warehouse for imported alcoholic beverages: 13.1.1.;
13.1.4. absolute alcohol concentration;
13.1.5.-post number of units;
13.2. the spirit drinks concerned shall submit the batch certificate of origin — standard and a copy of the accompanying document and presented it to the originals;
13.3. submit alcohol monopoly administration pursuant to design a lot of spirit drinks concerned, customs declaration, which added the company designed and authorised officials of the company stating clearly understood and drinks the lot in accordance with the rules defined in the tax calculation, based on the customs value the spirit drink;
13.4. in accordance with the submitted tax returns for spirits monopoly of the invoice excise duty and excise tax paid non-cash form of settlement, with the State revenue service and alcoholic monopoly administration authority of a registered bank account.
14. the alcohol monopoly Administration provides alcoholic beverages excise duty stamps sales and importing company, do the following: 14.1. verifying and certifying the compliance of the application importing the license issued and controlled by the company's licence total import volume of alcoholic beverages;
14.2. the importing company, issued the invoice for payment of excise duty in the State budget in accordance with the importing company, the tax calculation;
14.3. the controls specified in an invoice issued excise tax amount receiving real state budget account;
14.4. after receipt of the amount of excise duty in the State budget account permits national certification center the certification of alcoholic beverages;
14.5. to pay for the importing company, issued an invoice for costs associated with the certified party alcoholic beverages excise duty stamps manufacture;
14.6. the lot of spirit drinks certification issued by the company importing the spirit drink quality (compliance) certificate and the amount of excise duty paid under the excise tax stamps.
15. National Certification Centre: 15.1 recorded alcohol monopoly regulatory permission to the spirit drink in question for certification;
15.2. the Welfare Minister's order issued to the spirit drink quality (compliance) certificate or motivated refusal to issue that certificate and on the refusal to communicate the spirits monopoly, as well as the Administration enters the data center in this database and record served alcoholic beverages excise tax stamps, series and number of the corresponding certificate;
15.3. establishing, maintaining and enforcing quality (compliance) certificate and the corresponding alcoholic beverage excise tax stamps.
16. The State revenue service: 16.1 inventory of alcoholic beverages control in customs warehouses that stored the drinks for free circulation in the Republic of Latvia;
16.2. the control of the import of alcoholic beverages and the accompanying documents referred to in the Declaration of conformity of the data content of the load;
16.3. ensure the provision of information from the Customs office where the border crosses the shipment of alcoholic beverages, the following institutions: 16.3.1. Alcohol monopoly Board;
16.3.2. the customs warehouse, the alcohol monopoly Administration issued licence;
16.3.3. the Customs Office which is located in the control area of the alcohol monopoly Administration issued the licence in a customs warehouse;
16.4. check payment of excise duty.
IV. In the Republic of Latvia the labelling of spirit drinks produced 17. Those companies which are under the spirits monopoly of the licence issued to spirit drinks produced, labelled with alcoholic drinks from a monopoly model approved by the Council for special labelling of alcoholic drinks.
18. The companies that have received permission to label drinks with the special label, after the alcohol monopoly administration filed the national certification issued in accordance with the procedure laid down in the quality (compliance) certificate and the appropriate authorities of the bank guarantee for the payment of the Excise Tax Act and the prescribed time limit, receive alcoholic beverages excise tax stamps.
This warranty shall only be accepted from its banking institutions, which are in the State revenue service and alcoholic monopoly Administration established a checking account is the settlement of alcoholic beverages.
19. The spirit drinks industry excise taxes paid under the excise tax calculation and received the alcoholic beverage excise duty stamps from the marketing of alcoholic beverages, but not later than 30 days after receipt of excise stamps.
20. With the alcoholic beverage excise tax stamps is not marked for export for drinks.
If the exported products are used in the labelling of alcoholic drinks special sign, the company shall submit for approval a specific spirit drinks intended for export of special label etalonparaug.
V. Special provisions article 21 alcoholic beverages quality (compliance with) the certificate validity period is determined by the authorized institution of the Ministry of welfare.
22. Fee for company served alcoholic beverages excise duty on the quantity of the product brand the company lodged in the spirits monopoly of Government special budget account.
23. special labelling of alcoholic drinks in the mark shall be affixed to beverage bottles or other type of packing the minimum volume or units to the affected product pamatetiķet or the detachable part of the closure. Allowed excise tax stamps on the package deployment closure, if the size of the seals deploy authorization excise tax stamps, not deformation.
The alcoholic beverage excise tax stamps to determine the mounting location of the alcohol monopoly administration, stating their certification in the permit issued.
24. other not referred to in these provisions with alcoholic beverages carried out and penalties for violation of these provisions applicable under the Cabinet of Ministers of 25 January 1994, the Regulation No. 37 "On alcohol and alcoholic beverages State monopoly" (Latvian journal, 1994, 59, 82 no).
Vi. Transition issues 25. Alcoholic beverages excise duty stamps the design and manufacturing of the initial costs of alcohol monopoly Board to be covered from the revenue from government fees for licences issued.
26. Alcoholic beverages excise duty stamps applicable — 1 July 1995.
The alcoholic beverage labeling specialist marks the deadline for implementation of the agenda, may 1, 1995.
27. The current arrangements until 1 July 1995, the national certification centre issued marking sticker valid until 1 august 1995.
28. the State revenue by matching with the alcohol monopoly administration until 1 June 1995 to determine the customs checkpoint and customs warehouse to be used for the importation of alcoholic beverages.
29. Spirit drinks that are labelled and imported for free circulation before 1 July 1995, but up to 1 august 1995 is not possible to realise the company until 1 august 1995, to declare the alcohol monopoly, that has been done on these drinks a specific excise duty and the certification of these drinks.
After payment of excise duties and attestation of conformity certifying the declared quantities of alcoholic beverages alcohol monopoly administration shall issue the alcoholic beverage excise tax stamps, and collect a fee for this mark.
After 1 august 1995, such drinks can only double labelling with labelling, carried out in accordance with the procedures in force until this has been the adoption of the rules, and with the alcoholic beverage excise tax stamps marking. Keep the drinks without the double labelling is permitted only in accordance with these rules and the relevant specific licenses referred to in the customs warehouses.
30. By 1 July 1995 be declared unenforceable Cabinet of 25 January 1994, rule no. 37 "On alcohol and alcoholic beverages State monopoly" and 220.127.116.11.
Prime Minister m. cock financial Minister, Deputy Prime Minister Mr Piebalgs