Cabinet of Ministers Regulations No 1483 in Riga 2009 on 15 December (pr. No 88 74) amendments to the Cabinet of Ministers of 30 august 2005 No. 662 "in the terms of the excise movement order Issued in accordance with the law" on excise duty "article 2, seventh subparagraph, fourth paragraph of article 18, article 21, second paragraph, of the law" on the marketing of tobacco products, advertising and the restriction of the use of the "article 7, first subparagraph, and the life of the spirit drinks article 3 of the law on the sixth and the third paragraph of article 5 to make a Cabinet of 30 august 2005, regulations No 662" procedures for the movement of excisable goods "(Latvian journal 138., 2005, no.; 2006, 208. no; 2008, 843. no; 2009, nr. 157.) the following amendments: 1. Make paragraph 5 by the following: "5. The merchant who does business with alcoholic beverages or fuel, ensure that the fuel mixing, as well as alcoholic beverages or fuel production, handling, processing, marketing and storage locations should the operation order and the laws about the measurement unity according to the alcoholic beverage or fuel metering features."
2. Replace the third sentence of paragraph 7, the word "gas" with the words "oil gas and other gaseous hydrocarbons (gas)".
3. Supplement with 7.1 points in the following wording: "7.1 fuel into Latvia from another Member State, is located in the fuel tank of a vehicle standard, it is prohibited to use other vehicles or other purposes."
4. Add to paragraph 15 of the second sentence as follows: "the application of the special permission (license), renewal or cancellation, indicates the desired special permissions (licenses) or receive a decision – in paper form or electronically, in accordance with the laws and regulations on the circulation of electronic documents."
5. To make 18 the second sentence as follows: "the application shall be accompanied by a copy of the document certifying the application details of the declared site metrological assurance of validity and compliance with the requirements of the law."
6. To express the third sentence of paragraph 24, as follows: "the application shall be accompanied by a copy of the document certifying the application details of the declared site metrological assurance of validity and compliance with the requirements of the law."
7. Deletion of article 27 and 31.
8. Replace the name in 35.2 '' stained '' with the word '' void. ''
9. Replace the words "in paragraph 35.3. deleted" with the word "void".
10. Delete paragraph 35.12.
11. Supplement with 36.4. subparagraph by the following: "22.6. State fee has been paid."
12. To complement the 38 in the second sentence by the following: "where a change in the special permission (license) the specified the place of working time, the operator is authorized to do business under the new working hours with the next day after submission of the application for renewal."
13. To supplement the rules with 38.1 points as follows: "If the special authorization 38.1 (license) the specified locale time for change for a period not exceeding 30 days, he may carry on business under this temporary modified work time without special permission (license) re-registration. For a brief time shift operator shall inform the Licensing Commission in writing not later than two working days before the expected time of the Exchange, indicating the time limit within which the business will be carried out according to the temporary modified work period. "
14. Make the paragraph 39 by the following: "39. Renewal application shall be accompanied by documents proving the need to make the corresponding changes to the special permission (license)."
15. Replace paragraph 41, the words "or a notary in the State revenue service" with the word "Merchant".
16. Make 42 as follows: "42. If the special permissions (licenses) while operating the special permission (license) steps (including tanks, containers of complex pressure equipment) tenure rights obtained by another person, the current possessor within 10 working days, submit to the Commission an application for the licensing of special permission (license) the cancellation or renewal. "
17. Express 26.9. subparagraph by the following: "43.3. insufficient collateral or of excise duties is suspended or is not a valid excise certificate of global security;".
18. Be deleted 48.
19. Make the following section 30.5.: '' 30.5. merchants within 12 months of the special permission (license) the receipt has not started business with excise duty or 12 consecutive months not done business with excise duty; ''.
20. Replace the words "paragraph 49.7 six" with the number "12".
21. To complement the 49.8. subparagraph after the word "establish" with the words "illegal alcoholic beverages or".
22. To supplement the rules by 50.1 point as follows: "the Licensing Commission rescinds 50.1 operator to the special permission (license) the specified the place of entries: 50.1 1. licensing within the time limit fixed by the Commission does not prevent the provision referred to in paragraph 43;
2. get the 50.1 merchant application. "
23. Replace 51.2 in the word "six" with the number "12".
24. Replace the introductory paragraph of paragraph 54 of the word "delete" with the word "cancelled".
25. replace the words "paragraph 33.7 of six" with the number "12".
26. Delete 55.
27. Express 56 and 57 as follows: "56. Commission decision on the licensing of special permissions (licenses), activity cancellations, the record type excise duty entry or sales sites record cancellation shall take effect from the day following notification of the decision of the Latvian publishing in the journal".
57. If the application of the special permission (license) to cancellation, excise duty or activity record for cancellation or disposal sites shall be submitted to the merchant of record cancellation, Licensing Commission decision shall enter into force on the day following the adoption of the decision, where the Commission decision provides otherwise. "
28. To supplement the rules by 57.1 points as follows: "information about 57.1 Licensing Commission decision on special permission (license), activity cancellations, the record type excise duty entry or cancellation of sales space for recording cancellation shall be published in the State revenue service home page on the internet."
29. Replace paragraph 59, the word "deletion" with the word "cancellation".
30. Make 60, the first sentence of the introductory paragraph as follows: "If a special permit (license) is lost or has been cancelled or at the following location, where excise goods or activity record is void, the remainder of excisable goods may be moved from the special permission (license) of the specified storage location of excisable goods (excluding movements between the relevant special permit (license) steps), realize, put into storage or destroy other people only with the authorization of the Commission of licensing."
31. To replace the word "60.3 in deletion" with the word "cancellation".
32. Add to 60.9. section behind the words "consignee" with the words "and the address of the place of receipt".
33. To supplement the provisions under paragraph 60.9.1 as follows: "60.9.1 the desired authorization or receive a decision – in paper form or electronically, in accordance with the legislation on electronic document circulation;".
34. in paragraph 61 of the following expression: ' 61.60. These provisions an application referred to in paragraph to add documents that justify the actions with the excise duty (for example, a contract for the disposal or destruction), as well as a document establishing excise duty or excise tax guarantees payment for the marketable transportable or transferable, storage in excise duty. "
35. Make 65. paragraph by the following: "the payment of State fee 65. before the special permissions (licenses) or re-registration of issue."
36. To supplement the rules by 65.1 points as follows: "If 65.1 special permit (license) is not issued or transferred, paid the State fee, the State revenue service refunded 15 days after merchant application for refund of State fees receipt."
37. Put 68 as follows: "68. If, in exercising or moving fuel, alcoholic beverages or tobacco products, accompanied by the document referred to in Commission 11 September 1992 by Regulation (EEC) no 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty, or Commission 1992 17. Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (accompanying document), the packing slip with the State revenue service assigned numbers (invoice) and packing slip with the State revenue service assigned numbers of transactions or activities with fuel (fuel shipment) is not present. "
38. the introductory part of paragraph 69 express the following:

"69. If it is carried or moved to tobacco products or alcoholic beverages (also between one's special permission (license) commercial with tobacco products or alcoholic beverages the following places), except in certain retail sales, according to the regulations on packing slips with the State revenue service assigned numbers present and added to the invoice, in addition to stating:".
39. Make 70 as follows: "70. If it is carried or moved fuel (also between one's special permission (license) commercial fuel the following places), except for the procedures of retail traders pursuant to the laws on packing slips with the State revenue service assigned numbers present requirements and add fuel. "
40. in paragraph 72 of the following expressions: "72. fuel receipt in addition to the properties defined in the laws on packing slips with the State revenue service assigned numbers, specify the following information: 72.1. If provided with a special permit (license) commercial fuel, the fuel Bill of lading indicates the sending and receiving of business with fuel corresponding special permit (license) for the wholesale or retail series and the identification number of the approved dealer and representative of the taxpayer indicates an excise identification number , the storekeeper-storekeeper excise identification number, but, if this provision is granted the authorization referred to in paragraph 60, the series and the identification number;
72.2. loading (loading) packing slip indicates the fuel tank or the tank section, or complex tank pressure equipment reference number. Tank or tank, or a section of a complex pressure equipment tanks, from which loading is carried out (unloading), the reference does not indicate if the move or distributes bulk fuel or bulk fuel internal combustion engine, as well as where the rules laid down in paragraph 88 and 88.1. cases not disposed or not loaded (not filled) of the special permission (license) the tanks or tanks of complex pressure equipment;
72.3. landing (unloading) in place of lading indicates the fuel tank or tank, or a section of a complex pressure equipment the tanks are coming (depreciated) fuel reference number. The tank or the tank section, or complex tank pressure equipment reference number does not indicate if the move or distributes bulk fuel or bulk fuel internal combustion engine;
72.4. details of fuel (if fuel was purchased at retail, the user information referred to in this paragraph shall specify the place of the fuel purchase retail identity document date and number): 72.4.1. or fuel produced, mixed, processed, recycled or put up a warehouse (fill in the warehouse keeper);
72.4.2. fuel type, mark, combined nomenclature code. If fuel shipment draws up the movement of gas, indicate the use of gas;
72.4.3. sulphur content mg/kg (except for gas);
72.4.4. the actual temperature, the actual density (points to bulk fuel if the sender issued a special permit (license) commercial fuel);
72.4.5. quantity in litres and kilograms;
72.4.6. messages about compliance with the fuel quality requirements in laws: 72.4.6.1. number and certificate of conformity issued, if fuel is imported;
72.4.6.2. certificate of conformity or the certificate of conformity number and date, and the accredited testing laboratories at the fuel issued test report number and date, if delivered in the Member State of the European Union produced the fuel. "
41. The deletion of 73 and 75.
42. in paragraph 76 deleted the words "fuel dispensing and receiving sites".
43. The deletion of paragraph 77.
44. Express 85, second sentence the following wording: "in one tank or pressure equipment complex tank may store only one economic operator belonging to the bulk fuel or in the case of spirits, except Excise warehouse where the holder together with the warehouse belonging to the bulk fuel or bulk drinks in one tank in accordance with the contract, the holder of the warehouse may be stored for other merchant belonging to the bulk fuel or bulk spirits."
45. the supplement V to 88.1 the point as follows: "merchants, not be bulk fuel receives with an accompanying this provision 86. after paragraph marks are eligible to receive this fuel to realize or be moved from the special permission (license) commercial with bulk fuel specified areas without special permission in the supernatant (licence) in specified containers."
46. The deletion of 91.
47. Make 100. paragraph by the following: "100. Merchant two working days before each fuel production, handling, processing or mixing process started (except the gas mixing with different codes of the combined nomenclature, the addition of additives for fuel using flow method according to this rule 101) shall inform the State revenue service for start-up date, time, location and expected volume. Merchants who take biofuel production, handling, processing or mixing, prior to any biofuel production, handling, processing or mixing process are not required to inform the State revenue service, if the continuous production process is stopped for a period of not more than five working days. "
48. The deletion of the introductory part of paragraph 101, the words "the Republic of Latvia".
49. Replace 101.4 in the words and figures "and denatured, ensure that the absolute alcohol content of 4.5 up to 5.0% vol. from" by the words "and ensure that the absolute quantity of alcohol not more than 5.0% vol.".
50. Add to 104 with the fourth sentence as follows: "If the fuel is manufactured using the flow method, the production of legislation may be made once a day."
51. Replace paragraph 105, the number and the word "point" with 81 digits and the word "86." point.
52. Add to paragraph 114, after the word "diesel" with the word "biofuels".
53. To supplement the 125 points after the word "user" with the words "except for natural persons who are not merchants or are not registered in the register of taxable persons as perpetrators of economic activity".
54. To supplement the provisions under paragraph 128.7.1 as follows: "128.7.1 the desired authorization or receive a decision – in paper form or electronically, in accordance with the legislation on electronic document circulation;".
55. Add to subparagraph 130.4.1 of the rules with the following wording: "130.4.1 the desired authorization or receive a decision – in paper form or electronically, in accordance with the legislation on electronic document circulation;".
56. Delete paragraph 131 and 136.
57.137.138. Expressing and point the following: 137. "allowed the fuel loss or surplus fuel filling station can not be calculated and correction may be omitted if the measurement of the loss or the amount of a surplus in the tank does not exceed 300 litres, but a complex pressure equipment, 500 liters of gas balance after accounting data measurement.
138. the Act of counting and Found the specified fuel loss or surplus volume adjustments made in the service station once a month before reporting on fuel movement. "
58. The deletion of sections 183, 184 and 189 points.
59. To complement the informative reference to European Union directive to point 4 as follows: "4) of the European Parliament and of the Council of 12 December 2006 on the directive 2006/123/EC on services in the internal market."
60. To replace 1, 2, 5, 7, 8 and 14 of the annex the words: 61. Deletion of annex 14, the words "the original licence".
Prime Minister v. dombrovsky Finance Minister e. Morgan