The Republic of LATVIA Cabinet of Ministers Regulation No. 86 (pr. No 20 6) Issued pursuant to 26 September 1990 the law «On Business» article 202 32 On tobacco sales procedures i. General questions 1. Determine that by July 1, 1994, all the way to the manufacture of tobacco products for sale, importation and wholesale are eligible to make a company (the company), which the Cabinet in the order of the Ministry of Finance received special permission (license).
With the July 1, 1994, in the territory of the Republic of Latvia may be marketed only with tax stamps highlighted all types of tobacco products, except for this provision in paragraph 10.
2. Issue (the company) in the internal settlement of tobacco products is only sort of banking institutions.
3. undertakings (companies) who have received a special permit (license) for the sale of tobacco products, announces the State revenue service of the district (municipal) tax office current accounts (account number, bank code and other properties), which will be used for cashless settlement transactions with tobacco products.
Without the State revenue service of the district (City) tax authorities permission to carry out the settlement prohibited the use of other accounts.
4. special permission (license) issued rules referred to in paragraph 1 to carry out actions with all types of tobacco products provides financial Ministry created a Commission.
II. the labelling of tobacco products 5. Tobacco Tax mark certifies that is paid the appropriate excise duty and the production process it is attached to each unit of the manufactured tobacco (packet) under the closed packaging.
Only produced in the Republic of Latvia unfiltered tobacco products without a closed packaging are allowed tax stamps affixed to tobacco products unit (packet) facing site.
6. Tobacco products tax stamps, as well as imported and produced in the Republic of Latvia of tobacco control tobacco labeling, which operates under the authority of the Ministry of finance.
Public interest in the marketing of tobacco products in the Republic of Latvia provides the Ministry of Finance created the Council, composed of the Ministry of Economy, Ministry of Finance, the Ministry of the Interior. Ministry of welfare and the Ministry of agriculture authorized representatives.
7. in the Republic of Latvia sold tobacco packaging must be alert: 7.1 for nicotine and tar;
7.2. national language — about the health hazards of smoking: smoking causes deadly «heart, vascular and pulmonary disease, but tobacco smoke is dangerous for the human health.».
8. the Ministry of Finance provides the tax stamps of tobacco production and the marketing companies (companies) who have received a special permit (licence) and paid the appropriate excise tax.
9. All types of tobacco products, which by July 1, 1994, in the territory of the Republic of Latvia are being marketed without adequate labelling, except for this provision provided for in paragraph 10, it is forfeited.
III. arrangements for the marketing of tobacco products 10 To June 6, 1994, for undertakings (companies) should be declared the State revenue service of the district (City) tax authorities of the place of storage and marketing of tobacco products in the unit (package) name and the unit (packet) as on June 1, 1994.
The Republic of Latvia to tobacco producers in the day when you get tax stamps, to stop production of tobacco products without tax stamps attached respectively, in addition to declaring the existing inventory of tobacco products unit (package) name and number. Companies (companies) who have received a special permit (license) for imports of tobacco products for sale, as well as the marketing of retail, and which until June 6, 1994 is declared in the storage and disposal sites existing quantity of tobacco products is entitled to 31 august 1994, to realize the State revenue service of the district (City) tax authorities declared in tobacco products without a corresponding tax stamps affixed.
In the Republic of Latvia of manufactured tobacco products to 1994 and 30 September can be disposed of without appropriate tax stamps affixed.
11. By 1 June 1994, tobacco products in transit in accordance with the Cabinet of Ministers of 2 November 1993, regulations no goods and another l5 «subject to transit the territory of the Republic of Latvia "and the Council of Ministers on 12 august 1992, decision No 327 «on customs border pass point and the country's position to the point of transition of the Republic of Latvia State border is effected only through" State revenue service customs control points.
12. Up to 31 May 1994, the Ministry of Finance must be re-registered at licenses that are received for the manufacture of tobacco products and the sale of imports, but local authorities — licenses for retail sale of tobacco products.
Established deadline not re-registered license below are not valid.
IV. Closing questions 13. make such amendments in the Council of Ministers of 27 May 1993, in decision No. 266 «On the procedure in question is a special permit (license) for the conduct of business» (Latvian journal, 1993, 31): 13.1. delete L 2.2. section;
13.2. adding to paragraph 1 with the following content: «point 1.5.7. manufacture of tobacco products for sale;
1.5.8. the importation of tobacco products for sale;
1.5.9. the wholesale tobacco products.».
14. Be declared unenforceable Cabinet of 26 October 1993 decision No. 40 «on special permission (license) of the service» (Latvian journal, 1993, 104) 1.2.
Prime Minister v. Birkavs Finance Minister u. OS in Riga in 1994 14 April