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Amendments To The Cabinet Of Ministers Of 27 December 2005, Regulations No. 1005 "rules On Customs Debt Guarantees The Application Of The State Revenue Service Customs Offices"

Original Language Title: Grozījumi Ministru kabineta 2005.gada 27.decembra noteikumos Nr.1005 "Noteikumi par muitas parāda galvojuma piemērošanu Valsts ieņēmumu dienesta muitas iestādēs"

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Cabinet of Ministers Regulations No. 309, Riga, 30 March 2010 (pr. 16 § 51) amendments to the Cabinet of Ministers of 27 December 2005, regulations No. 1005 "rules on customs debt guarantees the application of the State revenue service customs institutions" Issued in accordance with article 12 of the Customs Act, the third part 1. make Cabinet December 27, 2005 Regulations No. 1005 "rules on customs debt guarantees the application of the State revenue service customs offices" (Latvian journal, 2005, nr. 210.; 2008, 2009 202 no; , 172. No.) the following amendments: 1. provisions of title be expressed by the following: "the rules for the Customs and excise duty debt guarantees the application of the State revenue service customs offices";
1.2. to make paragraph 1 by the following: "1. determines: 1.1. Customs and excise duty debt arrangement, as well as the submission of a guarantee, the acceptance of the application, the determination of the amount and accounting procedures;
1.2. procedure deletes the excise tax guarantees;
1.3. where excise duty is not the guarantee must be submitted;
1.4. a comprehensive guarantee, guarantee certificate General and individual guarantee sample forms used in customs duty, excise duty and other customs authorities administer the tax payment of the debt or the payment of the debt which may arise. "
1.3. replace 3.2 and 3.3 above, the words ", or the customs debt customs debt which may arise" with the words "customs debt or customs and excise duty debt, which may occur";
1.4. to make paragraph 5 by the following: "5. For the application of Regulation No 2913/92 provided for by the Customs authorities of the waiver to provide guarantee if guaranteed amount shall not exceed EUR 500, the principal debtor together with the customs declaration is made in the signed customs and excise duty debt calculation that might arise. The calculation indicates the number of documents accompanying the goods, the date of issue, and goods the value of which is calculated in the Customs and excise duty debt that may arise. "
1.5. supplement with 6.1 and 6.2 of chapter I paragraph by the following: "6.1 the excise tax guarantees deletes according to the procedures laid down in the laws, which deletes the customs debt.
6.2 the excise tax is not a guarantee should be provided: 1. If the goods are 6.2, apply an exemption from tax in accordance with the law "on the excise tax", chapter V;
6.2 2. excise goods for storage, as well as other activities authorized by the excise goods in a free zone or free warehouse;
6.2 3. products subject to excise duty, in accordance with the law "on the excise tax," the third paragraph of article 8 is not lodged;
6.2 4. merchants who have received the status of authorised economic operator in accordance with Regulation No 2913/93 and 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). ";
1.6. the deletion of paragraph 7, the words "and the bank or the insurance company approved by the head of a copy of the annual report";
1.7. to replace the 10, 11, 12, 13, 15 and 16, the words "customs debt" (the fold) with the words "Customs and excise duty debt" (the fold);
1.8. to replace paragraph 23, the words "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 (Regulation 2454/93)" with name and number "in Regulation No 2454/93";
1.9. to supplement 27 or after the words "to the maximum" with the words "Customs and excise duty";
1.10. replace paragraph 34 the words "customs debt" with the words "Customs and excise duty debt";
1.11. deleting subparagraph; 37.3.
1.12. Express 38 the first sentence as follows: "the State revenue service within one month of the rules referred to in paragraph 21.8. receipt of the application, issued by the main debtor of the comprehensive guarantee certificate or take a decision on the refusal to grant an authorisation to use a comprehensive guarantee.";
1.13. delete paragraph 25.5;
1.14. replace the words "in paragraph 25.7. the amount of the customs debt which may arise" with the words "the Customs and excise duty debt, which may occur";
1.15. delete paragraph 25.8, the words "not submitted the rule referred to in paragraph 66 of the report or";
1.16. replace 62, 63 and 64, the words "the amount of the customs debt" with the words "Customs and excise duty, the amount of the debt;
1.17. replace 64.1 points, the words "customs debt which may arise" with the words "Customs and excise duty debt, which may occur";
1.18. replace 64.1 64.1.1, 2 and 3 under the name of 64.1. "with the words" at least "average";
1.19. to replace the words "in paragraph 65 of the customs debt which may arise" with the words "Customs and excise duty debt, which may occur";
1.20. delete paragraph 66;
1.21. supplement with 69.1 points as follows: "69.1 to 2010 31 March issued a comprehensive guarantee certificates and the decisions taken on the granting of an authorisation to use a comprehensive guarantee for a reduced excise duty debt that may arise, they are in effect up to the specified expiry date.";
1.22. replacing 1., 2., 3., 4. and 5. in the annex, the words "customs debt" (the fold) with the words "customs duty, excise duty debt" (the fold);
1.23. deletion of annex 6.
2. the rules shall enter into force on 1 April 2010.
Prime Minister v. dombrovsky Finance Minister e. Morgan