Cabinet of Ministers Regulations No. 691 in 2011 (September 6. No 51 6) tax debt guarantee clearance of goods released under the Customs Act article 4, third paragraph, and article 12, third paragraph, of the law "On value added tax" article 12 2.3 and law "on excise tax" article 32 of the seventh part i. General questions 1. determines: 1.1. customs debt guarantee submission, acceptance, and the application of the procedure for determining the amount;
1.2. value added tax debt guarantee submission, acceptance, application, determination of the amount, if any, and the deletion policy;
1.3. excise tax debt guarantee submission, administration and deletion;
1.4. the requirements for the release of the declarant, the customs debt guarantee submission;
1.5. requirements for personal exemption from value added tax debt guarantee submission;
1.6. where excise duty debt guarantee need not be submitted and the conditions, which run the taxpayer may reduce the size of the guarantee;
1.7. the guarantor status (European Union laws and customs understood) the acquisition order and the rights and obligations of the guarantor.
2. customs clearance of goods is used to guarantee the provision of the tax debt or guarantee a tax debt that may occur.
3. The application of the customs procedure of release for free circulation, is used for: 3.1. the guarantee of tax arrears. Tax debt includes: 3.1.1. customs debt;
3.1.2. value added tax debt;
3.2. the guarantee of tax arrears that may occur, if the guarantee is used for cash deposit. In this case, the guarantee of tax arrears that may occur include: 3.2.1. customs debt;
3.2.2. value added tax debt;
3.2.3. excise tax debt.
4. for the purposes of a customs procedure – transit use guarantee tax debt that may arise. In this case, the tax debt that may occur include: 4.1. customs debt;
4.2. value added tax debt (except when the procedure apply to a person who has received the status of authorised economic operator in accordance with a Council of 12 October 1992 Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter Regulation No 2913/92) and of the Commission of 2 July 1993, Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter Regulation No 2454/93));
4.3. excise tax debt.
5. Application of General Customs procedures (customs procedure other than release for free circulation –-and-transit customs procedures) (hereinafter referred to as the other customs procedures), you use the guarantee tax debt that may arise. In this case, the tax debt that may occur include: 5.1. customs debt;
5.2. excise tax debt.
6. tax debt and tax liability which may arise, can provide with: 6.1. cash deposit;
6.2. a lump of guarantee;
6.3. General guarantee. 
7. Customs procedures are used to ensure such guarantees (individually): 7.1. guarantee the customs procedure – transit;
7.2 the guarantee customs procedures – release for free circulation, and other customs procedure. Guarantee customs procedures – release for free circulation, and the rest of the procedure is also used for the temporary storage of goods. Applying these rules to the temporary storage of goods subject to the same conditions that other customs procedures.
8. the guarantee shall be lodged with the debtor or the person who is or may become liable for tax arrears and tax debts that may arise (hereinafter responsible person).
9. The State revenue service guarantee shall be inadmissible and requests to supplement the guarantee or other surety if: 9.1. the person who issued the guarantee has not attained the status of a guarantor;
9.2. There was Regulation No 2913/92 in the case provided for in article 198.;
9.3. European Union customs legislation is another type of guarantee;
9.4. the guarantee certificate to the Customs authorities by a person other than the person or persons authorized by the person specified in the individual guarantee credit guarantee letter (annex 1), the individual guarantee insurance policies (annex 2) or a comprehensive guarantee certificate (annex 3) on the other side (in these rules 1, 2, and 3. the annex shall apply only to guarantee customs procedures – release for free circulation, and the other for the provision of customs procedures).
10. If the guarantee is not enough and the person in charge of Regulation No 2913/92 to article 198 shall submit an additional guarantee, an additional guarantee, the period of validity shall not exceed the period of validity of the previous arrangement.
11. For the application of Regulation No 2913/92, article 189 in the fifth part of the Customs authorities referred to in the abandonment of the requirement to provide a guarantee, if the guaranteed amount shall not exceed EUR 500, person in charge, together with the customs declaration is made in the calculation of the signed rules 3.2.1. referred to a customs debt which may arise. The calculation indicates the number of documents accompanying the goods, its date of issue, and goods value is calculated from a customs debt which may arise.
12. The guarantee of the customs debt which may arise, should not be provided in the following cases: 12.1 if the person has received the status of authorised economic operator in accordance with Regulation No 2913/92 and Regulation No 2454/93 (except in the case where a customs procedure – transit);
12.2. If the person has received an exemption from this provision of guarantee laid down in Chapter VII.
13. The excise tax is not required to provide the guarantee in the following cases: If the goods 13.1. exemption from excise duty, in accordance with the law "on the excise tax", chapter V;
13.2. the law "on the excise tax" in the fourth paragraph of article 2 of the cases;
13.3. products subject to excise duty, in accordance with the law "on the excise tax," the third subparagraph of article 8 shall not submit a guarantee;
13.4. If the person has received the status of authorised economic operator in accordance with Regulation No 2913/92 and Regulation No 2454/93 (except in the case where a customs procedure – transit);
13.5. If the person has received an exemption from this provision of guarantee laid down in Chapter VII.
14. Value added tax do not have to provide the guarantee in the following cases: 14.1. If the person responsible for the application of the customs procedure of release for free circulation, use law "on value added tax" in article 12.3 of the special tax regime;
14.2. If the person has received the status of authorised economic operator in accordance with Regulation No 2913/92 and Regulation No 2454/93 and, in application of customs procedures, transit, these provisions referred to in paragraph 4, the tax liability which may arise, provide a comprehensive guarantee;
14.3. If the person subject of other customs procedures.
15. Guarantee for a tax debt or tax liability which may arise, the discount of Regulation No 2913/92, article 199. The person responsible for the release of the guarantee can be used to ensure that the tax debt or tax liability which may arise.
16. If the surety by a person other than the person from whom it is required, the guarantee of whatever kind of gives the guarantee of representation on their behalf.
17. Submissions and related documents to the person in the State revenue service submitted a paper or electronic document or through the State revenue service electronic declaration system.
II. status of guarantor to credit institutions and insurance companies, the loss and liability 18. a credit institution or an insurance company wishing to acquire the status of a guarantor, the State revenue service submitted in the application for the guarantor's status. The application shall indicate the date when the licence has been issued for the operation of the credit institution or insurance license, the license number and customs procedures, which have yet to issue a guarantee. 
19. The State revenue service granted a credit institution or insurance undertaking of the guarantor's status, if the following conditions are met: 19.1. a credit institution or insurance company has made the payment of taxes, duties and other compulsory payments in the budget or the payment deadlines are extended (delayed, broken) taxation laws and regulations governing the order and a credit institution or insurance company make payments in accordance with the decision of the tax administration (payment schedule);
19.2. a credit institution or insurance company during the year prior to the application for the granting of the status of a guarantor is not penalized for tax calculation or payment order conditions;
19.3. a credit institution or insurance company for the operation of the licence issued to issue a credit or guarantee fulfilment of the insurance policy guarantees.
20. credit institutions or insurance companies, which acquired the status of a guarantor (hereinafter guarantor) responsibilities: 20.1. If the guarantor the guarantee conditions are amended, he shall notify in writing the national revenue not later than 15 days before the date of entry into force of the amendment;

20.2. If the guarantor shall take a decision on the cancellation of the guarantee, he one days inform the State revenue service. The guarantee is valid for 15 days from the date of the adoption of the decision on the cancellation of the guarantee;
20.3. If the guarantor is annulled by a guarantee, it does not release him from the obligations undertaken before the cancellation of the guarantee;
20.4. the guarantee's validity period expires does not release guarantor from its obligations undertaken before the guarantee had expired;
20.5. where State revenue service suspended transactions with the surety or guarantor is annulled, it does not release guarantor from its obligations undertaken before the suspension of the operation of the guarantee or the status of the cancellation of the guarantor;
20.6. within three working days after the State revenue service a written receipt of the guarantor requirements provides information and copies of documents approved on the guarantees issued.
21. The State revenue service within one month of the guarantor or the person in charge of receiving the written requirements of the individual responsible for the actions or activities related to the guarantee provided by a guarantor.
22. where the responsible person of the Customs and taxation laws and regulations governing the order is not paid the tax debt, the State revenue service sends a written request to the guarantor to pay the tax debt of a person in charge.
23. The guarantor and this provision of the guarantee referred to in paragraph 16 of the answer on the tax liability of the person responsible only the principal sum which does not include the amount of the late payment of the fine or additional calculated tax liability.
24. The guarantor after these rules referred to in point 22 of the State revenue service requirements for receipt: 24.1.  10 days to pay the tax debt (principal sum level), a person responsible in ensuring that the customs procedure of release for free circulation, and other customs procedures;
24.2.30 days to pay the tax debt (principal sum level), a person responsible in ensuring that the customs procedure – transit.
25. If the rules referred to in paragraph 24 of the deadline is not met, the guarantor for each day of delay cost of 0.1 percent of late from the tax debt of the amount specified in point 22 of these rules that State revenue service requirements.
26. The State revenue service cancels the guarantor's status, if it is determined that one of the following circumstances: 26.1. the guarantor has not made the payment of taxes, duties and other compulsory payments in the budget (except if the payment deadlines are extended (delayed, broken) taxation laws and regulations governing the order and guarantor make payments in accordance with the decision of the tax administration (unpaid));
26.2. the effect of these provisions has lost 18 of the said licence;
26.3. This provision is violated, paragraph 20;
26.4. received the application for the guarantor the guarantor status rescinded;
26.5. the guarantor is not subject to the rule mentioned in paragraph 24.
27. This provision does not apply paragraph 26.5, if the tax administration decision execution is paused for a pre-trial hearing.
III. Cash contributions to the 28. If the person in charge of customs procedures in the form of cash contributions (hereinafter Security), the security shall be deposited with the State revenue service cash accounting account.
29. The security shall correspond to 100% of the calculated tax liability that may occur.
30. If the State revenue service, making a customs declaration lodged in the supplied control and checking of the customs declaration, the attached document and the goods declared, is in doubt for the customs declaration, the Customs authorities, the declarant requests a security deposit, the difference between the amount of tax calculated on the basis of the customs declaration, the data provided and the amount of tax on the goods should pay after they are checked and submit the application for the security money back, showing a credit account.
31. If the State revenue service has doubts about the particulars in the Declaration, it checks. After an inspection of the State revenue service shall decide on the security deposit paid to the State budget or refund to the declarant.
32. when applying the procedure of release for free circulation, of a tariff quota, of a customs declaration which demanded the declarant in the laws of the European Union and the application of the tariff quotas established by the Administration is a critical or blocked, the declarant shall lodge a security, the amount of the difference between the calculated by applying the rate of import tariff and tax amount calculated by the application of the reduced or zero rate.
33. After receipt of the reply from the European Commission for granting the requested tariff quota pursuant to Regulation No 2454/93, article 308a to paragraph 2 of the State revenue service shall decide on the security deposit paid to the State budget or refund to the declarant.
34. If the declarant, the customs procedure applied, release for free circulation, can not determine the exact value of the goods (no details necessary for the customs value of goods for final determination), the declarant lodges a security equal to the difference between the amount of tax, calculated on the basis of the customs declaration, the data provided, and the tax amount calculated in accordance with the State revenue service information, action, and submit an application for a refund of the security by specifying a credit account.
35. If the declarant, the Customs authorities of the deadline (of Regulation No 2913/92, article 14) do not submit any information or documents necessary for the customs value of goods for final determination, or submitted to a message that indicates that the final value of goods for customs purposes does not correspond to a customs declaration, the customs value of the goods, the State revenue service shall decide on the transfer of the security deposit to the State budget or a partial refund of the declarant.
36. If the declarant, the Customs authorities of the deadline (of Regulation No 2913/92, article 14) has submitted all the information or documents necessary for the customs value of goods, and the final determination of the customs value of the goods in the final matches on the customs declaration, the customs value of the goods, the State revenue service shall decide on the release of the security lodged for the declarant.
37. when applying the procedure – release for free circulation of goods apply provisional anti-dumping duty or countervailing duty, the declarant shall lodge a security of the provisional anti-dumping duty or provisional payment amount and submit an application for a refund of the security, indicating the credit account.
38. If the goods for which was a security has been lodged, the definitive anti-dumping duties, or the imposition of definitive countervailing duties, the State revenue service under European Union law, anti-dumping and countervailing measures shall take a decision on the transfer of the security lodged for the State budget, repayment or partial repayment of the declarant.
39. When designing other customs procedures, the responsible person shall produce a security issued by a credit institution payment documents and submit an application for a refund of the security, indicating the credit account.
40. the launching of the customs procedure – transit, person in charge, at the Office of departure shall produce a security issued by a credit institution payment documents and submit an application for a refund of the security, indicating the credit account.
41. If the State revenue service receives evidence that confirm the ongoing completion of customs procedures, it shall take a decision on the release of the security lodged.
42. If the customs procedure is not complete or has completed, finding discrepancies between the goods and the customs documents, the State revenue service shall decide on the proportionate security crediting State budget.
43. the security of repayment or partial repayment of the State revenue service within 15 days of the adoption of the decision on the security deposit refund or partial refund.
IV. The individual guarantee 44. Individual guarantees to apply once a suitable one customs procedure.
45. the individual guarantee customs procedure – transit – the example of Regulation No 2454/93, 345, 346 and 347.. Article and 20 May 1987 the Convention on a common transit procedure (hereinafter referred to as the Convention), article 16 and 17. State revenue service customs office where customs procedures are logged in-transit, submit individual guarantee document conforming to Regulation No 2454/93 49. Annex.
46. the individual guarantee for customs procedures, release for free circulation, and other customs procedures shall be submitted, by the State revenue service customs office where customs procedures are being logged, the credit institution's individual guarantee letter (annex 1) or individual guarantee insurance policy (annex 2).
47. The person in charge may authorize another person to use the word individual guarantee:

29.3. the natural person authorizes its use on behalf of the individual guarantee by a notarial mandate issued in the order;
47.2. the legal person of the individual guarantee credit guarantee letter (annex 1) or guarantee insurance policies (annex 2) (if prepared in paper form) on the other side the person authorized on behalf of the person responsible for the use of individual guarantees. If the individual guarantee credit or guarantee letter of guarantee insurance policy is the electronic form of a document, the responsible person shall prepare a mandate that includes the persons empowered, on behalf of the person responsible to use the individual guarantees and signing authority with this letter of guarantee or insurance policy. The responsible person shall have the right to amend the list of the authorised persons. Each of the authorised person of the appointment or revocation of the mandate approved by the person responsible. The person in charge is responsible for recording the truth of credit letter of guarantee or suretyship insurance policy.
48. Only the person in charge or the authorized person, the individual guarantee credit guarantee letter (annex 1) or guarantee insurance policies (annex 2), on the other side (electronic document design document – a separate electronic document) or a notarial mandate issued in the order are entitled to sign the Customs Office submitted a customs declaration or submit pirmsmuitošan document.
49. The individual guarantee shall lapse if the individual guarantee has expired or the guarantor of the repeal.
50. The person in charge is responsible for the implementation of the customs procedure commenced before the individual guarantee had expired.
V. the comprehensive guarantee and the guarantee certificate General 51. Responsible person of a comprehensive guarantee may use any customs procedures, subject to the European Union and in other laws and customs the customs procedure concerned.
52. The comprehensive guarantee shall be determined by the responsible person.
53. in order to receive permission to use a comprehensive guarantee for customs procedures, release for free circulation, and other customs procedures and take action on a comprehensive guarantee, the responsible person shall submit to the State revenue service: 53.1. addressed to the State revenue service application. The application shall state: 53.1.1. Customs procedures, which will be provided with a comprehensive guarantee;
53.1.2. extent of the guarantee, which will be used for customs procedures, release for free circulation, the amount of the guarantee, and the rest of customs procedures;
53.1.3. calculation of the amount of guarantee according to the provisions referred to in chapter VI requirements;
53.1.4. details of person responsible for employees who have the right of captions (name, surname, personal code);
53.1.5. required comprehensive guarantee certificate number;
33.1. credit guarantee letter (annex 4) or liability insurance policy (annex 5) (the original, this provision of the annex 4 and 5 applies only to guarantee customs procedures – release for free circulation, and the other for the provision of customs procedures). 
54. in order to receive permission to use a comprehensive guarantee for customs procedures, transit-and take action on a comprehensive guarantee, the responsible person shall submit to the State revenue service: 54.1. addressed to the State revenue service application. The application shall state: 54.1.1. information on the application of the transit procedure experience and planned transit procedure;
54.1.2. calculation of Regulation No 2454/93, article 379 of the rules referred to in paragraph 4, the tax liability which may arise;
54.1.3. the required comprehensive guarantee certificate number;
54.2. guaranteeing issuance of a general guarantee document (original), which according to the provisions of Regulation No 2454/93 48. Annex. 
55. The State revenue service permission to use a comprehensive guarantee for customs procedures, release for free circulation, and other customs procedures, if the following conditions are met: 55.1. responsible person is registered in the Republic of Latvia as a tax payer;
55.2. responsible person or its employees, which is a signatory, is not criminal offences in the economy;
55.3. the responsible person has made the payment of taxes, duties and other compulsory payments in the budget or the payment deadlines are extended (delayed, broken) taxation laws and regulations governing the order and the person responsible shall make payments in accordance with the decision of the tax administration (payment schedule);
55.4. responsible person is declared bankrupt.
56. This provision does not apply to section 55.3., if the tax administration decision execution is paused for a pre-trial hearing.
57. The State revenue service permission to use a comprehensive guarantee for customs procedures, transit, if the person in charge of Regulation No 2913/92, article 94(1) of Regulation No 2454/93, article 373. Article 45 of the Convention and the requirements.
58. The State revenue service at 53 and 54 of these regulations, paragraph document receipt shall be issued to the person in charge of the comprehensive guarantee certificate or taken a decision on the refusal to grant an authorisation to use a comprehensive guarantee.
59. The person in charge may authorize another person to use the word in a comprehensive guarantee: 59.1. natural person authorised on his behalf to use a comprehensive guarantee with a notarial mandate issued in the order;
59.2. the legal person of the comprehensive guarantee certificate, the other side of the person authorized to use the comprehensive guarantee certificate. The responsible person shall have the right to amend the list of the authorised persons. The appointment of each of the authorised person or the person in charge of the withdrawal of the mandate in the validates the signature. The person in charge is responsible for the accuracy of the entry of the comprehensive guarantee certificate.
60. If the responsible person in accordance with the provisions of paragraphs 9 and 10 shall submit additional comprehensive guarantee, the State revenue service issued new comprehensive guarantee certificate.
61. A comprehensive guarantee period of validity of the certificate matches the letter of guarantee or insurance policy expiry date.
62. Only the person in charge or the authorized person, indicated in the comprehensive guarantee certificate (annex 3) the other side or notarial mandate issued in the order are entitled to sign the Customs Office submitted a customs declaration or submit pirmsmuitošan document.
63. The State Revenue Service decides to suspend the operations of the General Customs guarantee – release for free circulation, and other customs procedure, if: 39.2. General guarantee does not cover the tax debt;
39.3. responsible person does not comply with this provision and in 55.2 55.3 said conditions.
64. The State Revenue Service decides to suspend the operations of the General guarantee customs procedures, transit, if the person does not satisfy the conditions for authorisation of the use of the comprehensive guarantee.
65. If the activities with a comprehensive guarantee is suspended, the person in charge is responsible for ensuring the completion of customs procedures, which started using the relevant guarantee.
66. where the responsible person of the month from the date of the decision to suspend the activities of the General bonding, eliminates this rule 63.64, paragraph or decisions of the discrepancy established, the State Revenue Service decides to renew action with a comprehensive guarantee.
67. The State revenue service cancelled the comprehensive guarantee certificate, if: the person in charge is 67.1. declared bankrupt;
67.2. a responsible person of the month from the date of the decision to suspend the activities of the General guarantee has not complied with the requirements laid down in this decision;
67.3. guarantor the guarantee is void.
68. If the State revenue service cancelled the comprehensive guarantee certificate, the person in charge is responsible for the customs procedure for temporary storage of the goods or completion of undertaken before the comprehensive guarantee certificate revocation.
69. The comprehensive guarantee shall cease to be valid: 69.1. General guarantee period;
EB 69.2. The State revenue service has cancelled the guarantee issued licence;
69.3. guarantor the guarantee is annulled;
69.4. the responsible person shall inform the State revenue service, the guarantee certificate General Customs procedures – release for free circulation – and the rest of the procedure is lost or stolen.
70. If the General guarantee customs procedures – release for free circulation, and other customs procedure for lost power, the responsible person shall within 15 working days of the State revenue service has all of the comprehensive guarantee certificate (except 69.4. these provisions referred cases).
71. The person in charge is responsible for ensuring the completion of customs procedures initiated before the comprehensive guarantee expires.
72. the responsible person shall inform the State revenue service, where a comprehensive guarantee certificate is lost or stolen. 

73. Until the State revenue service receives information about the comprehensive guarantee certificate or theft loss, the person in charge is responsible for ensuring the completion of customs procedures, initiated by using the comprehensive guarantee referred to in the certificate.
74. where a comprehensive guarantee certificates, customs procedures, release for free circulation, and the other for the provision of customs procedures are issued, using a number of credit institutions of a guarantee or a letter of guarantee insurance policies, tax debt is covered, in proportion to the amount of the tax distribution between guarantors and respecting their commitments.
Vi. the amount of the comprehensive guarantee 75. Before the calculation of the comprehensive guarantee certificate, the person responsible for the calculation of the amount of the comprehensive guarantee.
76. the customs procedures – release for free circulation, the person responsible for ensuring the tax amount is calculated on the total amount of goods released for free circulation in the last six months (before the provision referred to in paragraph 53 of the date of submission of application). The calculated amount is divided by 6.77. Customs procedures, customs warehouse, the person in charge to ensure that the calculation referred to in paragraph 5 of the tax liability that may arise, the sum total of the balance of goods in a customs warehouse on the last day of each month in the last half of the year (before the provision referred to in paragraph 53 of the date of submission of application), which would be due if the goods are released for free circulation. The calculated amount is divided by 6.78. temporary storage of the goods to the person in charge of the calculation referred to in paragraph 5 of the rules of the tax liability that may occur, the amount of the total volume of goods that were in temporary storage during the last six months (before the provision referred to in paragraph 53 of the date of submission of application), which would be due if the goods are released for free circulation. The calculated amount is divided by 6. If the temporary move of the goods placed in storage by using the simplified procedure in the case of transport by air, and it is not possible to calculate the tax amount that may occur, the responsible person shall submit a comprehensive guarantee, the amount of which is not less than 100 000 lats.
79. the customs procedures, transit the person responsible to ensure that the calculation referred to in paragraph 4, the tax liability that may occur, the amount of Regulation No 2454/93, article 379 of the procedures laid down.
80. the other customs procedures (except for customs procedures, customs warehouse, storage and temporary storage of goods) the person in charge of the calculation referred to in paragraph 5 of the rules of the tax liability that may occur, the amount of the total goods turnover in the last six months (before the provision referred to in paragraph 53 of the date of submission of application), which would be due if the goods are released for free circulation. The calculated amount is divided by 6.81. Application of other customs procedures, the provisions referred to in paragraph 5 of the tax liability that may occur, the amount of which is calculated the amount of the comprehensive guarantee may be reduced: 81.1. about 50 per cent, if the responsible person in the last 18 months before reduced comprehensive guarantee receiving on average four times a month had used one or more of the following: 81.1.1 the special permit of the value added tax arrangements;
81.1.2. a guarantee waiver submission other customs procedure;
81.1.3. a comprehensive guarantee customs procedures – release for free circulation, or other customs procedure;
81.2. about 70 per cent, if the responsible person of the last 24 months before reduced comprehensive guarantee receiving on average four times a month had used one or more of the following: 81.2.1 the special permit of the value added tax arrangements;
81.2.2. a guarantee waiver submission other customs procedure;
81.2.3. a comprehensive guarantee customs procedures – release for free circulation, or other customs procedure;
81.3. about 90 per cent, if the responsible person in the last 30 months before the reduced comprehensive guarantee receiving on average four times a month had used one or more of the following: 81.3.1 the special permit of the value added tax arrangements;
81.3.2. a guarantee waiver submission other customs procedure;
81.3.3. a comprehensive guarantee customs procedures – release for free circulation, or other customs procedure.
82. In accordance with Regulation No 2454/93 and article 381 380. and article 57 of the Convention permits the use of the comprehensive guarantee for a reduced to 30 or 50 per cent of the reference amounts, the responsible person shall submit an application in the State revenue service, which in addition to the provisions referred to in paragraph 54 of the document shall be accompanied by a document certifying that the goods subject to the transit procedure for transport management.
VII. Exemption from liability 83. Responsible Party in accordance with its application shall be exempt from the requirement to submit a general guarantee for the provision of customs procedures, if those provisions are met, paragraph 55, and the claim to the person responsible for at least 10 years, the customs broker's permission, or if the person meets the following criteria: 83.1. responsible person 36 months an average of four times a month has used a comprehensive guarantee or special permission of the value added tax arrangements;
51.7. responsible person in accordance with this provision, 78 and 77.80. point (together) the calculated tax liability that may occur, the amount exceeding 50 000 lats, is sound financial situation and sufficient financial resources for the fulfilment of the obligations that may be assessed on the basis of the previous year's report contains data (if since the last annual report of the company at the balance sheet date is more than six months, the person responsible for this period of time prepare and submit financial statement – balance sheet (if the application of the comprehensive guarantee are filed up to the current 15th date of the month, the balance sheet date may correspond to the last day of the month, which was before the previous month)): 83.2.1. the liquidity indicators, the calculation of working capital ratio (the total amount in respect of current assets/current liabilities total). That coefficient shall not be less than 1;
83.2.2. the liabilities of the balance sheet (liabilities/total balance sheet total). This indicator must not exceed 0.5.84. Regulation No 2454/93 380. paragraph 3 of article and article 53 of the Convention 2 and in paragraph 4, and article 54, paragraph 5 of the cases of persons responsible in accordance with the application from the Office of the transit procedure.
85. The State revenue service after 83. these rules and application referred to in paragraph 84 of the receipt of the decision to grant or guarantee waiver decision on refusal to grant an exemption from the guarantee.
86. a guarantee waiver, in application of customs procedures, transit, is valid for one year. If the person has received the status of authorised economic operator in accordance with Regulation No 2913/92 and Regulation No 2454/93, the exemption is valid for two years.
87. The State Revenue Service decides to suspend a guarantee waiver, in application of customs procedures, transit, if the person does not satisfy the conditions for exemption from the comprehensive guarantee.
88. The State Revenue Service decides to stop the rest of the guarantee for the provision of customs procedures, if the person does not satisfy this provision, paragraph 83.
89. where the responsible person of the month from the date of the decision to suspend the exemption from liability, has fulfilled the requirements set out in this decision, the State Revenue Service decides to restore the guarantee waiver.
90. The State Revenue Service decides to revoke the exemption from the guarantee if: the person in charge is 90.1. declared bankrupt;
90.2. the responsible person of the month from the date of the decision to suspend the operation of the guarantee waiver, has not complied with the requirements set out in this decision.
91. where the decision to void the guarantee, the person in charge again to release the guarantee can not earlier than 12 months after the date of the decision to revoke the exemption from the requirement to submit a guarantee.
VIII. Guarantee records 92. Responsible person record each transaction that you make using the guarantee customs procedures – release for free circulation, and other customs procedure. The person in charge at the request of the State revenue service provides all the information about each transaction conducted using the guarantee, as well as on whether the tax debt and tax debt that may arise, meet the guarantee.
93. the responsible person shall inform the State revenue service that changed the amount of the comprehensive guarantee distribution between customs procedure – release for free circulation, and other customs procedures.
IX. final 94 issues. To declare unenforceable in the Cabinet of 21 December 2010 rules no 1134 "tax debt guarantee clearance of goods" (Latvian journal 2010, nr. 204).

95. A comprehensive guarantee certificates issued before the date of entry into force of the provisions, they are valid until the expiry date.
96. To this provision to the date of entry into force of the decisions granting permission to use the comprehensive guarantee for a reduced tax liability, which may arise, they are valid until the date of expiry stated on it.
97. To this provision to the date of entry into force of the decisions on the grant of an exemption from the requirement to submit the guarantee shall remain in force.
98. To this provision to the date of entry into force of the guarantor's status remains valid, but the contracts concluded between the guarantor and the State revenue service, cease to have effect. From the date of entry into force of the provisions concerning the status of the guarantor referred to the application of these provisions.
Prime Minister v. dombrovsky Finance Minister a. Wolf annex 1 Cabinet 6 September 2011 regulations no 691 Finance Minister a. Wolf annex 2 Cabinet 6 September 2011 regulations no 691 Finance Minister a. Wolf annex 3 Cabinet 6 September 2011 regulations no 691 Finance Minister a. Wolf annex 4 of the Cabinet of Ministers of 6 September 2011 regulations no 691 Finance Minister a. Wolf annex 5 cabinet 6 September 2011 regulations no 691 Finance Minister a. Wolf