Cabinet of Ministers Regulations No. 161 (pr. Nr. 32 3. §).
Issued in accordance with the law «On 1 April 1925 the law «Cabinet» renewal» equipment article 14, paragraph 3, concerning customs warehousing regulations EXPLANATION of terms used in the customs warehouse, the Customs authorities recognized the place (or open a delimited area), which stores goods and other articles under customs control.
Open customs warehouse, the customs warehouse in which the goods and other items placed in storage in a warehouse or any goods and other objects that the possessor shall conclude a storage contract with the holder of the warehouse.
Specialized in the customs warehouse, the customs warehouse in which the goods and other objects defined in the permit to hold specialized customs warehouse located in the authorization specified in the subject goods and other proprietors.
And other items of goods customs warehousing, goods and other objects stored in a customs warehouse, taxing goods and other items with taxes and fees.
Customs control the customs warehouse, the measures, which aim to ensure that the holder of the warehouse, as well as the movement of goods and other objects by means of the Republic of Latvia in compliance with existing legislation and other legislative requirements.
Warehouse holder – a person who has received the permission to hold a customs warehouse and which owned or rented the premises of a customs warehouse are located.
Goods and other objects — a person whose possessor is entitled to reign in the customs warehouse the goods placed in storage and the other articles and deal with them.
Chapter I General questions 1. provisions governing customs warehouses, customs warehouses, the action of opening and closing, as well as the relationship between the holder of the goods in the warehouse, and possessor of other subjects and Latvian customs authorities.
2. the operation of a customs warehouse are based on the trade of goods and other objects for storage under customs control, for which the introduction into the customs territory of the Republic of Latvia and export from its not banned.
3. For goods and other objects that are stored in a customs warehouse shall not be charged duty and fees associated with this item and other items into the customs territory of the Republic of Latvia (excluding exports).
4. Taxes and fees payable in respect of goods and other objects the import for free circulation in the customs territory of the Republic of Latvia, the calculation of the goods and other objects of value, number and weight at the time of their export from the customs warehouse.
5. Customs warehouse is a unified customs territory of the Republic of Latvia, in accordance with the customs code of the customs control zone in which goods and other objects move to be made only under customs control.
6. the Person that determines these rules: 6.1 the holder of a customs warehouse;
6.2. the movement of goods and other objects, which the Executive Board of the possessor of goods and other objects that are placed in storage in a customs warehouse, and do with them;
6.3. the Latvian customs authorities;
6.4. the specially authorised persons who have the right to carry out transactions with goods and other items, which are placed in storage in a customs warehouse.
7. Goods and other objects in the storage terms and conditions specify a warehouse and goods of the holder or holders of other subjects in the contract concluded; the storage period may not exceed one year.
 
Chapter II opening warehousing. permits to hold 8 customs warehouse of the State revenue service issued after consulting the national veterinary department and environmental and public health center (annex 2). The authorization must specify the date of issue, the name of the Customs Office, which will take the concerned Customs control, it must be approved by the responsible officials of the signature and the stamp of the State revenue service.
Permission to hold the public customs warehouse to norad's customs ' holder, register of companies, the number of the licence and the date of issue.
Permission to hold specialized customs warehouse must specify a warehouse keeper, register of companies, the number of the licence and the date of issue, goods and other objects, as well as the possessor of goods and other items that they are allowed to be placed in storage in a customs warehouse, and customs warehouse address and its area.
9. Customs territory must be shielded from the rest of the territory and other buildings that are not subject to customs control. The holder of a customs warehouse shall ensure that: 9.1. to the road, loading and unloading areas at items and other objects within the territory of a customs warehouse without access of unauthorized persons;
9.2. the conditions for the performance of customs control of goods and other objects placement, storage and export.
10. Customs warehouse for warehouse facilities of the holder of the products and the technical regulations according to the sanitary facilities the publican's job duties.
11. customs warehouse installation, maintenance of order, security and permit regime provided by the warehouse keeper.
12. the application for permission to hold a customs warehouse (hereinafter-«authorization») receipt must be submitted in writing, and it must be accompanied by the following documents: statutes of 12.1 and a copy of the certificate of registration;
12.2. the document certifying the ownership or rental rights to the storage facilities;
7.6. certificates attesting that paid taxes and settlement of other obligations with the State;
12.4 storage plans and drawings;
12.5. the bank or the insurance company guarantees the original letter on tax and fee payment, the goods from the customs warehouse will be left without a Customs cargo declaration in design.
13. The provisions of paragraph 12 of the document referred to in the list can be updated at the discretion of the issuing of authorisation, if it is necessary to comply with this provision.
14. applications for authorization of the month appearance.
15. the authorisation shall take effect on the date of its issue or within the time specified in the permit.
16. the permit is issued for a certain period or without a time limit.
17. the application and attached documents as well as copies of licences issued, kept in the State revenue service.
18. The State revenue service has the right to revoke the authorisation if: 18.1. within three months of lodging the application, the applicant does not appear after the authorisation;
18.2. the operation of a customs warehouse is not initiated within one year of receipt of permission;
18.3. after issue of a permit is determined that the applicant has provided false information, on the basis of which the authorisation was granted;
18.4. it is established that the storekeeper is not subject to the existing customs regulations or engaged in prettiesisko operations related to smuggling, as well as other customs rules, related to his professional work;
18.5. the customs employees are impeded access to the warehouse or customs warehouse documentation;
18.6. has violated sanitary, veterinary or phytosanitary standards;
18.7. do not follow the order in which the holder of a customs warehouse shall carry out settlements with budget and State revenue service Customs Department (annex 1).
19. After the cancellation, it is no longer being updated.
20. An authorisation may also be cancelled by the holder of a customs warehouse under the written application of an inventory closing. In case this point 19 shall not apply.
21. The storekeeper shall, within 60 days from the date of cancellation, pass all obligations related to the product or other subject and possessor of the Latvian customs authorities.
Chapter III and other items of goods in customs warehouses hold 22. goods and other objects can be placed in storage in a customs warehouse under customs control: 22.1. immediately after their importation into the Republic of Latvia;
22.2. If they are exported from the Republic of Latvia;
22.3. if applicable customs regime, which provides for the suspension of payment of the tax;
22.4. If they pass through the Republic of Latvia in transit ^ traffic;
22.5. upon removal of the free economic zone or other customs.
23. Goods and other objects which must be placed in storage under customs control: 23.1. If those missing at the time of importation of the necessary documents for their movement across the customs border of the Republic of Latvia or the Republic of Latvia has no national authority (if such is necessary under applicable law);
23.2. If the admission of the Republic of Latvia or of a transit traffic moving through the Republic of Latvia in accordance with the applicable regulations is only allowed through customs warehouses.
24. the customs warehouse shall be prohibited to place the customs control of goods and other objects: 24.1. If the admission of the Republic of Latvia is prohibited under applicable law;
24.2. If it is not possible for some reason stored in a customs warehouse.
25. The goods or other objects in the name of any acceptable means of operating a customs warehouse may also take possession of the goods, the authorised representative who has the appropriate authorization.
26. trade and other objects, and document design position in order for the customs warehouse: 26.1. trademarks and other objects holder must ensure that the warehouse, which he wants to use is a customs warehouse;
26.2. If the customs warehouse is not permanent customs control holder warehouse no later than the day before the goods and other objects placed in a customs warehouse shall submit a written application to the Customs authorities of goods and other objects placement;

26.3. the movement of goods and other objects of the possessor must declare goods and other customs authorities;
26.4. the movement of goods and other objects holder and holder of the warehouse must contract for goods and other objects or warehousing;
26.5. goods and other objects must be submitted to the holder the holder of a warehouse at the Customs Office of Declaration and goods designed the accompanying documents;
16.5. the Customs Declaration and cargo presented supporting documents must be stored in a customs warehouse with goods and other objects;
16.6. the holder of the warehouse to view goods and other items and make sure that the number of sites, and most goods and other items in line with the Customs Declaration and cargo accompanying documents;
16.7. a place to keep goods and other articles, determine the storekeeper, however, where goods and other objects are positioned in a way that it is not possible to identify high-quality and safe, the customs authority is entitled to claim the employee goods and other objects move.
27. If goods and other objects or weight does not correspond to that presented goods declaration and accompanying documents: 27.1. the storekeeper shall notify the customs authority and the movement of goods and other objects holder and together with them to draw up the Act;
27.2. the holder shall record the inventory of goods and other objects the actual number or weight regardless of whether the Customs Declaration and the documents accompanying the cargo have shown more or less placed the goods or other objects, the number or weight;
27.3. imported goods and other items for free circulation in the customs territory of the Republic of Latvia, and the fees to be paid by the actual number or weight of the goods.
28. the customs warehouse storage of goods and other objects tracking and registration procedures: 28.1. holder must be stored in the warehouse of goods and other objects and documents of registration so that customs can examine;
28.2. the storekeeper shall not carry out special accounting and registration for customs purposes;
17.6. all accounting records and registration documents must be clearly legible and any revisions must be approved by the storekeeper's signature and the date when the correction was made;
28.4. the holder of the warehouse register any transaction with goods and other items from the time of placing in storage until they are; from the warehouse;
28.5. warehouse holder assigned registration numbers of the stored goods and other objects of the lots. Number of: (a) the number of the current year) the last two digits of b) and other items of goods lot sequence number. Various product and lots of other subjects that are declared in a single customs declaration, are assigned to the different registration numbers (extension of the customs declaration);
28.6. the storekeeper, placing the goods and other items for storage in a customs warehouse, recorded: placement year and 28.6.1. date;
28.6.2. the movement of goods and other objects and the legal possessor of the address, the number of places and 28.6.3. weight;
28.6.4. trademarks and other objects of the harmonised system code (combined nomenclature), and other objects of the goods dispatch and its code;
28.6.5. any collateral (seal, seal) identification number, it is corrupted, or the fact of loss;
28.6.6. Customs Declaration number and date, and the number of cargo accompanying documents;
28.6.7. vehicle with which goods and other items are delivered to a customs warehouse (the name of the vessel, aircraft flight number, car registration number, car number). In cases where goods and other items are delivered to a customs warehouse containers, container number;
28.6.8. goods and other objects which are shipped from another customs warehouse or from a free economic zone, warehouse or area name;
28.6.9. Customs payments, if the goods and other items of import for free circulation in the customs territory of the Republic of Latvia has paid all the taxes provided for.
Chapter IV OTHER items and goods storage in customs warehouses 29. Customs warehousing of goods and other articles under customs control are permitted the following: 29.1. during transport and storage, the resulting damage prevention;
29.2. cleaning;
29.3. the separation of defective parts and selection;
29.4. marking, seal, label and other distinctive signs on the goods and other articles or their packaging, provided that you may encounter error and other items of goods origin;
29.5. the labelling and the package number replacement, on condition that cannot occur in error on the goods and other objects;
29.6. packing, packaging, its replacement and repair, reinforcement of the stalls;
29.7. sample and sampling;
29.8. sorting, vētīšan, drying, ventilation;
29.9. cooling and freezing;
29.10. the machine, apparatus and equipment inspection, testing, ieeļļošan, anti-corrosion features applied.
30. The storekeeper shall record all transactions in goods and other items, the number and weight changes, if any, incurred as a result of this action the movement of goods and other objects during storage in a customs warehouse.
31. the customs warehouse and placed in other articles and the possessor has the right to take samples, paying taxes and fees associated with the movement of goods and other objects the import for free circulation in the customs territory of the Republic of Latvia. Inventory held must be recorded: 31.1. sample withdrawal date;
31.2. the identification marking of packaging, from which the samples;
31.3. the number of samples to be withdrawn or weight;
19.5. the customs declaration number and date.
32. the customs authority is entitled to make, in a customs warehouse of goods placed in storage and the other articles.
Chapter v PRODUCT and other items of export from the customs warehouse 33. goods and other items may be removed from the customs warehouse: 33.1. for free circulation in the Republic of Latvia;
33.2. the export outside the customs territory of the Republic of Latvia;
33.3. If they cross the Latvian transit traffic;
20.8. into the free economic zone or other customs warehouse.
34. The storekeeper shall be issued for goods and other items to the possessor, whether he has been when the possessor of goods and other objects were placed in a customs warehouse or become the possessor when the goods and other items were stored in a customs warehouse.
35. The movement of goods and other objects out of customs warehouses and the procedure document: 21.8. where a customs warehouse is not permanent customs control holder storage not later than the day before and other items of goods exported from the customs warehouse must provide a written application for the goods and the export of other subjects;
35.2. trademarks and other objects the possessor must present the goods and other items that he wants removed from the customs warehouse;
35.3. the movement of goods and other objects of the possessor must declare goods and other customs authorities;
35.4. the movement of goods and other objects holder must pay nodokj and fees on goods and other objects that are imported for free circulation in the customs territory of the Republic of Latvia;
22.1. the movement of goods and other objects must be submitted to the holder the holder of a warehouse, Customs Office and a goods declaration issued accompanying documents;
35.6. the holder of the warehouse to view goods and other items and make sure that the number and weight of the Customs Declaration and cargo accompanying documents.
36. Export goods and other items from the customs warehouse, the warehouse keeper to register: 36.1. year and the date of removal;
36.2. the movement of goods and other objects and the possessor of the legal address;
36.3. the number and weight;
36.4. the movement of goods and other objects of the harmonised system code (combined nomenclature), goods and other objects-the recipient country and its code;
22.7. any collateral (seal, seal) identification number;
22.7. the customs declaration number and date, and the number of cargo accompanying documents;
22.8. the vehicle through which goods and other items removed from customs warehouse (ship name, flight number, car registration number, car number). In cases where goods and other items are exported from customs warehouse, container, container number;
22.9. the goods and other articles exported and another customs warehouse or in a free economic zone, warehouse or area name;
22.9. the Customs payment document, if the goods and other items of import for free circulation in the customs territory of the Republic of Latvia has paid all of the tax envisaged;
36.10. special inspection (veterinary, phytosanitary, sanitary, etc.).
37. goods and other items that are subject to special inspection (veterinary, phytosanitary, sanitary, etc.), removed from customs warehouse after customs checks and controls.
38. Three weeks before the goods and other objects in the storage period of the warehouse keeper shall be notified in writing to the trademark holder and other items.
39. Customs warehouse storage place of goods and other items that the possessor is not removed from the customs warehouse and the storage specified in the contract expires or surrendered from them, with the Customs authorities a decision is passed to the realisation or disposal in accordance with the existing legislation.

The amount of money obtained through these goods and other articles, after deduction of expenses for the movement of goods and other objects stored in a customs warehouse and the cost of the goods, and holder of other subjects.
4. Imported for free circulation in the customs territory of the Republic of Latvia the goods and other items that, storage in a customs warehouse, is damaged or permanently lost their properties in natural disasters or force majeure, they are taxed as scrap or residues.
Chapter VI closing questions 41. national revenue to determine the order in which authorization to be served to keep the customs warehouses, and up to 1 august 1994 to perform a renewal of customs warehouses.
42. To supplement the State fees rates (approved by the Council of Ministers on 26 March 1990 decision No 77 «on State fees rates») of paragraph 5 with a t) by the following: «t) about opening warehousing authorizations — the minimum wage 18.»
43. the rules shall enter into force on the date of their publication.
In Riga on 21 June 1994, the Prime Minister v. Birkavs Finance Minister u. OSIs annex 1: Cabinet of Ministers of 21 June 1994 Regulations No 161 «On customs warehouses» the order in which the holder of a customs warehouse shall carry out settlements with the budget and the State revenue service Customs Department 1. According to the Council of Ministers of 26 March 1990 decision No 77 «on State fees rates» storage holders, authorized to hold mujt warehouse the State budget, make a one-time contribution in the amount of minimum monthly salary of 18.
2. specialized customs warehouse keeping customs warehouse keepers State budget makes annual contributions, which value is calculated in the following way: a storage area for the size of the Contribution from l to l $100m2 from $500m2 for the m2 100 to 100 + $0.5 per m2 over the 100m2 of the 500m2 and over $300 + $0.2 per m2 over 3 500m2. Open customs warehouse keepers the size of annual contributions to the State budget shall be determined by multiplying by a factor of 1.5 results obtained using these formulas.
Finance Minister u. OSIs