Cabinet of Ministers Regulations No. 27 (No. 7, § 2) Riga, 1995 January 31 the provisions on the determination of the customs value of the import and export goods had the latter undergone or other items issued in accordance with the law "on the customs duties (tariffs)" (I). The determination of the customs value imported goods or other items 1. Importation or other objects in the Republic of Latvia, the declarant (importer) Customs cargo declaration should be presented in the contract price, which incorporates the law "on the customs duties (tariffs)" the third subparagraph of article 14 the expenditure referred to in If they are not already included under the agreement. Those expenses the declarant (importer) shall be attested by the relevant documents, if these expenses are not included in the contract price in accordance with the Treaty.
2. Where the declarant (importer) data that they used for the determination of the customs value, not documented and/or declared contract price (the law "on the customs duties (tariffs)" article 14 referred to in the third subparagraph of expenditure) is lower than the existing Customs Authority relating to identical (method 2), uniform (method 3), another from a different country of the exporting country, of the same or uniform (4.) or other items of goods customs value Customs employee, decides that it is not possible to determine the customs value on the basis of the contract price.
3. where import goods or other objects, the customs value cannot be determined by their contract prices, customs officials in customs value used to determine the Customs authorities held details of the exporting country concerned of identical (method 2) or uniform (method 3) of goods or other objects of which the customs value is determined by the Customs authorities, in checking the declarant (importer) information or receive information from the exporting countries concerned.
4. If the customs authority does not have the message the same or uniform goods or other items of value for customs, customs employee to determine the customs value of the use of information for other countries (different from the exporting country concerned) identical or uniform (method 4) of goods or other items of value for customs.
5. on the basis of the law "on the customs duties (tariffs)" in article 13, the eighth part of paragraph 5, and article 14, paragraph 1, fourth subparagraph, goods or other objects in the determination of the customs value pursuant to the harmonised system and the combined nomenclature classified in 01, 02. 04.-11.; 15.-21.; 23. the Group of goods not used contractual price (method 1). In such cases, determining the goods or other items of value for customs, customs officers use the Customs authorities held the news the same or uniform commodity prices or other objects (2., 3. and 4. method) that not less frequently than once every quarter (up to 26 month date) shall be submitted to the Customs Department of the Ministry of agriculture.
6. the declarant (importer), which reported the inappropriate contract price of the goods, the customs value in accordance with the law "on the customs duties (tariffs)," ten days after the making of the duties or after the goods receipt or other objects have the right to request to continue the imported goods or other objects evaluation of Customs Department.
7. On expenditure, which may arise, further product assessment or other objects, the Customs Department before the start of the additional assessment shall notify the declarant (importer), which must cover all expenditure incurred in a trade or other further subjects. Expenses must be reasonable. To reduce the cost of individual jobs (such as handling, storage) at the request of the declarant (importer) may allow the same declarant (importer's) labour. Goods or other objects, additional Customs Department evaluation may invite external experts (e.g. Auditors).
8. If the imported goods or other objects, additional evaluation, you will receive information that confirms the declarant (importer) or other goods presented to the subject of the contract meets its customs value, this information is used by Customs authorities in determining the identical or uniform product value. The information obtained by the Customs Department collected and communicated to all customs authorities in determining the start date of its application.
9. Customs overpaid tax amounts reimbursable, but not totally paid amounts will be charged in accordance with the law "on the customs duties (tariffs)" article 45.
10. the details of this provision in paragraph 5 of the said goods or other items of value for customs purposes Customs Department obtained by analyzing its disposal of goods or other objects, as well as the contract price upon receiving information from the exporting countries concerned. If the Customs Department acquires verified information that the same goods or other items is the number of the customs value of the import goods or other objects to the determination of the customs value is used in the lowest of them.
11. individual vehicles the customs value is determined by the State revenue service.
12. If when importing equipment and mechanisms that increase in the form of an investment company's assets, the purchase has hosted the contest with the participation of foreign suppliers, the industry Ministry approved the tender Commission Protocol, adding the bank payment documents and submit it to the Customs Department at least 10 days before the delivery of the equipment, is the key to the Protocol that the tender price is considered to be the customs value of the equipment and used for the calculation of the payment concerned. Entrepreneurs do the tender Protocol approved by the Ministry of Economic Affairs ' Department of industrial policy.
13. All the information about the product or other items of value for customs purposes Customs Department collects and duly adjusted in accordance with the law "on the customs duties (tariffs)", and 28 of each month we send out the date of the Customs authorities, which shall apply to the first date of the following month.
 
II. The determination of the customs value export goods had the latter undergone or other articles 14 of the Republic of Latvia, the export of goods or other objects indicate the customs value declarant (exporter) in accordance with the purchase contract.
15. Goods or other objects, which are in accordance with the harmonised system and the combined nomenclature of goods classified in heading 4901, 9701, 9702, 9703, 9706 and are older than 50 years, the value is determined by the national cultural monument protection Inspectorate arts subject matter experts, indicating their value on the export certificate.
 
III. information on the goods or other items of value for customs purposes

16. information on the goods or other objects, the customs value of all the interested parties are available at Customs offices.
 
IV. Closing questions 17. Be declared unenforceable in the following Government decisions: 17.1. Council of Ministers of 28 May 1992 decision No 198 "for export of goods temporary tariffs" (official Edition AROUND the MP, 1992, no. 24);
17.2. The Council of Ministers of 28 May 1992 decision No 199 "provisional goods import tariffs and customs rules of entry to and departure from the Republic of Latvia" (official Edition AROUND the MP, 1992, no. 25);
17.3. The Council of Ministers on 13 July 1992 decision No. 275 "on customs matters adopted decision of the Government of the Republic of Latvia and the amendment of the Ordinance and the recognition of unenforceable" (official Edition AROUND the MP, 1992, no. 38) 1. point;
17.4. The Council of Ministers of 31 July 1992 decision No. 300 "On goods import tariffs and amendments to the Government of the Republic of Latvia, the decisions of the customs tariff matters" (the Republic of Latvia Supreme Council and Government Informant, 1992, 39);
17.5. The Council of Ministers on 10 October 1992, decision No 409 "for the Republic of Latvia to the Council of Ministers of 31 July 1992, by decision No. Amendment 300 "(the Republic of Latvia Supreme Council and Government Informant, 1992, 49);
10.9. The Council of Ministers on 10 December 1992, decision No. 524 "About alcohol and spirits importation, manufacture and retail trade" (the Republic of Latvia Supreme Council and Government Informant, 1993, 8);
17.7. The Council of Ministers of 23 December 1992, decision No 548 "on agricultural products, food products, alcoholic beverages and perfumes of the import tariff rate changes" (the Republic of Latvia Supreme Council and Government Informant, 1993, 8);
11.1. The Council of Ministers of 25 March 1993 decision No 153 "on amendments and additions to the Republic of Latvia to the Council of Ministers of 31 July 1992, in decision No. 300" (Latvian journal, 1993, no. 6);
11.1. The Council of Ministers of 28 April 1993, decision No. 218 "On additions to the Republic of Latvia to the Council of Ministers of 23 December 1992, in decision No 548" (Latvian journal, 1993, no. 21);
17.10. Council of Ministers of 24 May 1993 decision No. 261 "About export of hides" (official Edition AROUND the MP, 1993, no. 22);
17.11. The Cabinet of Ministers of 21 December 1993, the provisions of no. 33 "on the export of goods in the tariff" (Latvian journal, 1993.131. no);
17.12. The Cabinet of Ministers of 18 January 1994, the provisions of no. 35 "on the import of goods for tariff determination" (Latvian journal, 1994.13. no);
17.13. The Cabinet of Ministers on 15 February 1994, the provisions of no. 49 "concerning amendments to the customs tariff goods" (Latvian journal, 1994, no. 28);
17.14. Cabinet of Ministers of 9 august 1994, Regulation No 164 "On the procedure for determining the price of the goods in the customs tariff are applied" (Latvian journal, 1994.103. no).

* In accordance with the law "on the customs duties (tariffs)".
 
Prime Minister – the Minister of finance, Deputy Prime Minister Mr Piebalgs economic Minister j. caller