Customs Law (2016) Pays/Territoire Lettonie Type du document Législation Date 2016 (2018) Source FAO, FAOLEX Source d'origine Latvijas Vēstnesis, 119, 21.06.2016. Sujet Agriculture et développement rural, Bétail, Alimentation et nutrition, Plantes cultivées Mot clé Commerce international Institution Gouvernance Questions de procédures Taxe/impôt Commerce/industrie/sociétés Collecte de données/déclarations Inspection Transport/dépôt Procédures judiciaires/procédures administratives Produits agricoles Autorisation/permis Certification Responsabilité/indemnisation Mise en application Crédit Infractions/sanctions Évaluation/gestion des risques Contrôle de qualité alimentaire/innocuité des produits alimentaires Aire géographique Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord Résumé 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. Texte intégral Letton/Anglais Site web likumi.lv Références - Législation Implementé par Cabinet Regulation No. 861 of 2016 on Procedures for the Estimation of the Amount of Losses for Unpackaged Goods under Customs Supervision Législation | Lettonie | 2016 (2019) Mot clé: Produits agricoles, Boissons, Classement/déclassement, Commerce international, Emballage/étiquetage, Questions de procédures Source: FAO, FAOLEX Cabinet Regulation No. 500 of 2017 on Customs Warehouses, Temporary Storage and Free Zones Législation | Lettonie | 2017 (2020) Mot clé: Produits agricoles, Classement/déclassement, Transformation/manutention, Port, Commerce international, Questions de procédures, Transport/dépôt Source: FAO, FAOLEX