Customs Law (2016) País/Territorio Letonia Tipo de documento Legislación Fecha 2016 (2018) Fuente FAO, FAOLEX Fuente original Latvijas Vēstnesis, 119, 21.06.2016. Materia Agricultura y desarrollo rural, Ganado, Alimentación y nutrición, Cultivos Palabra clave Comercio internacional Institución Gobernanza Cuestiones de procedimiento Tasa/impuesto Negocios/industria/corporaciones Recopilación de datos/informes Inspección Transporte/depósito Procedimientos judiciales/procedimientos administrativos Productos agrícolas Autorización/permiso Certificación Responsabilidad/indemnización Cumplimiento/aplicación Crédito Infracciones/sanciones Evaluación/manejo de riesgos Control de calidad de los alimentos/inocuidad de los alimentos Área geográphica Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional Resumen The purpose of this Law is to determine the competence of the Republic of Latvia in customs matters insofar as customs matters are not specified in the directly applicable laws and regulations of the European Union. It provides for emblem of the customs authority; management of customs matters; competence of the cabinet in customs matters; determination of the amount of the customs duty; exemption from notification of the customs debt; calculation and collection of customs duty arrears; adjustment of a credit balance for the payment of the customs duty; cases where the state revenue service takes a decision to prevent irreparable damage for a debtor; certificates for non-preferential origin of goods; submission of documents to the customs authority; customs control; search of a person; inspection of a person; procedures for the inspection of a person; protocol of an inspection of a person; completion of customs clearance after control conducted by another state administration institution; handling of goods by the customs authority in special cases; provision of a service at customs control points; guaranteeing association; simplification of TIR procedure - authorised consignor in TIR procedure; duty-free shop; authorisations, certificates, powers of attorney, statuses and approvals for the performance of customs clearance operations; guarantee for ensuring the debt of customs charges; administration of the funds transferred into the account of the deposited financial resources of the state revenue service; and condition regarding serious, repeated and minor customs or tax rules infringements and application thereof in the field of customs. Texto completo Letón/Inglés Página web likumi.lv Referencias - Legislación Implementado por Cabinet Regulation No. 861 of 2016 on Procedures for the Estimation of the Amount of Losses for Unpackaged Goods under Customs Supervision Legislación | Letonia | 2016 (2019) Palabra clave: Productos agrícolas, Bebidas, Clasificación/declasificación, Comercio internacional, Envasado/etiquetado, Cuestiones de procedimiento Fuente: FAO, FAOLEX Cabinet Regulation No. 500 of 2017 on Customs Warehouses, Temporary Storage and Free Zones Legislación | Letonia | 2017 (2020) Palabra clave: Productos agrícolas, Clasificación/declasificación, Procesamiento/manipulación, Puerto, Comercio internacional, Cuestiones de procedimiento, Transporte/depósito Fuente: FAO, FAOLEX