Cabinet of Ministers Regulations No. 147 in 2016 (8 March. No § 12 9.) amendments to the Cabinet of Ministers of 30 March 2010 No. 302 "provisions of the rules on excise tax guarantees" Issued in accordance with the law "on excise duty" article 32 of the sixth movement of alcoholic beverages and article 3 of the law's sixth 1. make Cabinet 30 March 2010 the regulations No 302 "rules on excise tax guarantees" (Latvian journal, 2010, 51/52, nr. 151.; 2011 21. no; 106. in 2012, no; 2013, no 189, 218.; 198.2014, no; 2015, nr. 242.) 1.1. the following amendments: replace 42.3 in the number "100" with the number "1000"; 1.2. adding to 42.12. subparagraph after the word "cigarillos" with the words "heated tobacco"; 1.3. Express 3.1 paragraph 3 of the annex by the following: "3. the excise goods that actions for alcoholic drink Only beer that is produced in an independent small brewery only own wine, fermented beverages or other drinks from your property or possession of the existing garden and the products obtained in the apiaries or wild growing plants (do not use alcohol or other spirit drinks produced), where the production of wine or fermented drinks the total amount does not exceed 15 000 litres per calendar year and absolute alcohol produced in the rest of the spirit beverages shall not exceed 1000 litres in a calendar year only tobacco products tobacco, smoking tobacco, heated tobacco, cigars, cigarillos or cigarettes plant tobacco products Only, subject to statutory exemptions from excise duty on tobacco products or activities of a type D customs warehouse (duty-free trading store) oil only oil gas or other gaseous hydrocarbons Only oil gas or other gaseous hydrocarbons where the petroleum products supplied to persons that are used as heating fuel or gas furnaces and other equipment, not Only for fuel oils, which index is colorimetric 2.0 or higher or a kinematic viscosity at 50 ° C is 25 mm2/s or greater, the substitute products and components Only in the case of biofuels, biofuels storage, production, mixing, or processing only petroleum products used for purposes other than as motor fuel or heating fuel only petroleum products in the Republic of Latvia which added canola oil from rape seed or seed oil derived biodiesel represents at least 30% vol. from the total quantity of the products only in petroleum products, which added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), and added the absolute alcohol constitutes between 70 and 85% vol. (inclusive) of the total quantities of products when the products in storage production, mixing, or processing only with excise tax free products (excluding petroleum products) for processing into finished products, which are used as power or heating fuels "Prime Minister Māris kučinskis financial Minister, traffic Minister Uldis Augul States