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Of Goods And Other Objects, Temporary Admission For Inward Processing

Original Language Title: Par preču un citu priekšmetu pagaidu ievešanu pārstrādei

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The Republic Of LATVIA Cabinet Of Ministers Regulations No.  (87. No. 18 1) For goods and other objects, temporary admission for inward processing are Issued in accordance with the law «On customs duties (tariffs)» article 27 and 28 and the law «On value added tax» article 6 i. General provisions 1. These rules shall determine the arrangements for the processing of import goods and other items in the Republic of Latvia.
II. the processing operations 2. trademarks and other objects, temporary admission for inward processing (hereinafter «permit») in the territory of the Republic of Latvia can receive Republic of Latvia registered legal persons, if the processing procedure is subject to the law «About customs duties (tariffs)», article 28.
3. the legal person who carries out processing operations or responsible to receive permission, in accordance with the provisions of annex 1 shall submit an application to the district (municipal) the Customs Office at which the processing operations will be carried out.
4. The District (City) the Customs office where the processing will take place, in accordance with the provisions of annex 2 shall issue the authorisation within 15 days from the date of receipt of the application.
5. the customs authority a copy of the application and a copy of the permit within three days after the issue of the permit shall send the State Revenue Service District (municipal) Department, which registered as a taxable person of the legal person.
6. the authorization is cancelled, if the information contained in the application is false or the permit is used for other purposes.
III. Trade and other subjects processing operations 7. State revenue service officials are entitled to inspect processing plants in the territory of the processing of the imported goods or the amount of other subjects, as well as demand from corporate management documents for the processing of the imported goods or other objects and goods or other objects, the processing operations.
8. Goods or other objects, the processing time, taking into account the technological processing cycle, in each case determined by the customs authority, but may not exceed 12 months from the Declaration and other items. In some cases, the processing cycle is longer than 12 months, the customs authority is entitled to impose a longer processing time. To determine the proper processing and technological cycle of time, the State revenue service is eligible to be invited as experts in relevant industry professionals.
IV. export of compensating products 9. Compensating products may be withdrawn before the goods or other objects, processing operations, if the production of identical items or other items and the compensating products are identical with the goods or other items that you will get recycled.
Goods or other items are considered identical if they meet the following requirements: 9.1 the goods or other objects are one and the same product code deviņzīmj (in accordance with the combined nomenclature of goods);
9.2. the goods or other objects are equal;
9.3. the goods or other objects have the same use.
10. In each particular case, the legal entity shall submit a reasoned calculation, which shall show the following: 10.1 the amount compensating products that will be produced from imported goods or other objects, names, and deviņzīmj code (in accordance with the combined nomenclature of goods);
10.2. the goods or other objects (including the free turnover), which will be used to obtain the compensating products, names and codes of deviņzīmj (in accordance with the combined nomenclature of goods).
11. In the event of a dispute, the State revenue service inspection and provide a decisive opinion. If necessary, the opinion of the State revenue service development experts be invited to participate in — the industry's professionals.
12. With the Customs authorities and the State Revenue Service District (City) Chapter permission for the processing of the imported goods or other objects, the owner (possessor) may transfer property (tenure) rights to another legal entity, if it takes over all the previous owner (possessor).
13. goods imported for processing or other articles, if they are not processed by the owner (possessor) request, the Customs authorities may authorise the removal from the Republic of Latvia, but not later than 12 months from the time the goods or other objects, the date of issue of the Declaration.
14. If goods imported for processing or other objects placed in free circulation in the Republic of Latvia, these will be subject to deferred payment of customs duty. Payments determined in accordance with the relevant goods or other objects to the scope and value, as well as the rates of customs duty on the date on which the goods or other objects are brought for processing.
15. goods imported for processing or other objects, or of compensating products in cases of force majeure, the activities have been destroyed or lost their market characteristics, if the State revenue service's expert opinion, not subject to customs duty or tax paid refunded.
16. If the product or any other subject matter, or the destruction of the compensating products or residues resulting from damage to put into free circulation in the territory of the Republic of Latvia, the applicable customs duty in accordance with the law.
17. Processing imported goods or other items that are lost or stolen in the territory of the Republic of Latvia, the customs duty is applied in accordance with the law.
18. Payments made for goods or other items that are temporarily imported for recycling, calculated according to the rate of customs duty that was in effect on the date on which the said goods or other items were declared.
19. Legal entities authorised for goods and other objects, temporary admission for inward processing, processing must be made and imported goods and other objects, as well as records of compensating products subject to the following requirements: 19.1. for each compensating execute your accounting document;
19.2. the records must indicate: 19.2.1. imported goods or other objects of consumption;
19.2.2. imported goods or other items of subject matter;
19.2.3. compensating products exported;
19.3. the goods or other objects are imported on the basis of concluded processing contracts shall be accounted for in the distribution of contracts, specifying the date of signing and the contract number;
19.4. accounting reports must be accompanied by the following documents: 19.4.1. import: import declaration (single administrative document (sad)) eighth copy;
payment documents;
19.4.2. export: export declaration (single administrative document (sad)) the third instance;
sales payment documents;
19.5. the accounting records of all the goods or other objects indicate the deviņzīmj code (in accordance with the combined nomenclature of goods), the name of the customs declaration number, the date of the Declaration, the product weight (net) and import duty and value added tax rates to pay for a particular item, 20 entities for which the authorisation has been granted full customs control procedures for inland Customs offices (preferential treatment), those permissions (preferential treatment) at the time of application the importation of the goods or other objects for processing, the customs duty is not suitable.
21. If the compensation amounts of the products, the Customs authorities are not exported within the time limit set, the legal person for them to pay the customs duty in proportion to their processing of the imported goods or other objects to the amount of which was not to be produced or the compensating products exported.
22. Legal persons in not granted permission full control of customs procedure, the Customs authorities of the inland (favored), entering the goods or other items, to pay the customs duty on the State budget in accordance with the law. In these cases, the quarterly after the exportation of the compensating products in the customs tax will be refunded within 30 days if the State Revenue Service District (City) chapter, which registered as a taxable person of the legal person is submitted for payment, and submitted to the customs declaration of goods designed for specific product or other articles in the volume of temporary admission for inward processing, as well as declarations of a certain volume of export of compensating products from the Republic of Latvia. The Declaration should be the district (City) mark of the Customs Office in which processing takes place. District (municipal) Customs authorities certifying that the check mark is removed from the goods or other items collected in proportion to the compensating products imported for processing or other objects to the scope and boundaries of the mark of the Customs Office that the compensating products have been exported from the Republic of Latvia. Customs duty is paid on the imported goods or other objects that were processed and exported compensating products from the Republic of Latvia.

23. in order to import goods for processing or other objects, as well as the compensating products to be exported can be compared with the owner (possessor) documents, customs authorities have the right to stamp its hold may be sealed, as well as to ensure their conformity with the different documents. Allowed a description of the goods, their image, photography, sampling, as well as the owner (possessor) documentation. In these cases, the State revenue service's opinion on the conformity of the products goods imported for processing or other articles shall prevail.
V. value added tax payment arrangements 24. Legal persons that have permission for goods or other objects, temporary admission for inward processing, are exempted from the payment of value added tax on goods imported for processing or other objects in the following cases: 24.1. the Customs Authority made a mark in the customs declaration that value added tax is not charged;
24.2. a legal person is paid to the State budget of the value added tax security (hereinafter — the «security») 2% of the processing referred to in the Treaty of the import goods and the customs value of other objects. The security shall not be less than 500 lats and must not exceed 5000 lats.
25. the security to be paid into the State budget for the Customs authorities to the border of the Republic of Latvia or the bank authorities before the goods and other items of import.
26. After the exportation of the compensating products in the security lodged shall be reimbursed from the State budget within 15 days after the State revenue service in the district (municipal) Department has submitted the following documents: 26.1. the application in two copies;
26.2. the foreign legal person a copy of the contract concluded;
26.3. Customs Declaration of goods and other objects for inward processing;
26.4. the payment document of the securities lodged with customs authorities mark (signature, stamp) for payment; This document must indicate the Customs cargo declaration for goods and other objects into the processing number and date;
26.5. the Customs cargo declaration with the customs authority of the border marker that the compensating products specified amount is exported from the Republic of Latvia.
27. paragraph 26 of these regulations, if the documents referred to in the State revenue service in the district (municipal) Department is not submitted, the security of the State budget will not be refunded.
28. where compensating products specified amount within the time limit laid down by the Customs authorities are not exported from the Republic of Latvia, the legal person shall notify the State revenue service of the district (municipal) Department and pay the value added tax on imported goods and other items in proportion to the extent of which was not to be produced or the compensating products exported. In this case the security shall be reimbursed from the State budget, after paragraph 26 of these rules by the documents mentioned in the attached tender document which certifies that the amount of value added tax paid to the State budget.
29. When the compensating products specified amount within the time limit laid down by the Customs authorities are not exported from the Republic of Latvia and the legal person not notified the State revenue service of the district (municipal) Department, value added tax is levied on the goods indicated in the contracts and the total amount of other items in full. In this case, the security of the State budget will not be refunded.
Vi. Customs documentation 30. Filling Customs cargo declaration, it must import goods for processing or other item code and the compensation to be exported after processing the product codes, as well as indicate the goods or other objects, import licences and other information in accordance with the cargo declaration procedure.
31. At the time of the import container is exempted from customs duty, where the Customs cargo declaration shows that the bulk is imported temporarily.
VI. Processing rules for 32. If during processing of goods or other objects, total weight or number is down more than it is allowed in accordance with the documents described the processing technology and the State revenue service, the weight or number the difference under the law are charged customs duty, as well as double the amount of value added tax and excise duty.
33. where the protection of the environment and regional development Ministry notified bodies referred to in the Protocol that the procedure of processing wastes is hurting the environment, the waste company (the company) to be exported or to pay the import duty on the processing operation in the compensating products obtained and imported goods or other objects of weight or count the difference according to the rates specified in the imported goods or other items.
VIII. Transition issues 34. provisions shall enter into force on 1 May 1995.
Prime Minister m. cock financial Minister, Deputy Prime Minister Mr Piebalgs 1995 in Riga on April 4 in annex 1. The Cabinet of Ministers of 4 April 1995 on regulations No 87 application for authorization goods and other objects, temporary admission for inward processing in Republic of Latvia 1. An application for a permit for goods and other objects, temporary admission for inward processing in the Republic of Latvia, the following details: 1. a legal person (importer) name, address, , bank account number, registration code;
1.2. the goods and other items name, deviņzīmj code (in accordance with the combined nomenclature of goods), description, quantity, customs value;
1.3. name of compensating products, deviņzīmj code (in accordance with the combined nomenclature of goods), description, quantity, customs value;
1.4. the outcome of the compensating products.
1.5. processing;
1.6. recycling company name, legal address, registration code;
1.7. the processing site address;
1.8. the movement of goods and other objects and the identification of the compensating products;
1.9. the name of the Customs office where the records and control of goods and other objects, temporary admission for inward processing and exportation of the compensating products;
1.10. the time limit for legal person undertakes to be exported from the application of the Republic of Latvia referred to compensating products or goods and other articles;
1.11. the period of validity;
1.12. the date of filing the application.
2. the company's ceo and Chief Accountant signing the application and certified by ģerboņzīmog.
The Finance Minister, Deputy Prime Minister Mr Piebalgs annex 2 Cabinet 4 April 1995 No. 87 of the regulations permit the movement of goods and other objects, temporary admission for inward processing in Republic of Latvia 1. goods and other objects in the temporary admission for inward processing in the Republic of Latvia, the following details: 1. a legal person (importer) name, address, bank account, registration code;
1.2. import goods and other subject matter title, deviņzīmj code (in accordance with the combined nomenclature of goods), description, quantity, customs value;
1.3. name of compensating products, deviņzīmj code (in accordance with the combined nomenclature of goods), description, quantity, customs value;
1.4. the outcome of the compensating products.
1.5. processing;
1.6. recycling company name, legal address, registration code;
1.7. the processing site address;
1.8. the exit date;
1.9. the goods or other objects, and the identification of the compensating products;
1.10. name of the Customs office where the records and control of goods and other objects, temporary admission for inward processing and exportation of the compensating products;
1.11. the period of validity;
1.12. the date of issue of the permit.
2. The authorising customs authorities — the leader — the signature authorization and is certified by the ģerboņzīmog.
The Finance Minister, Deputy Prime Minister Mr Piebalgs