Customs Procedures for the Supplying of Ships and Aircraft

Republic of Latvia

Cabinet

Regulation No. 249

Adopted 16 March 2010

Customs Procedures for the Supplying of Ships and Aircraft

Issued pursuant to

Section 4, Paragraph three

of the Customs Law

I. General Provisions

1. This Regulation prescribes the customs procedures when supplying a ship (including a warship) and aircraft with stores, spare parts and equipment.

2. The following terms are used in these Regulations:

2.1. stores – goods, including consumable goods intended for the use on board the ship or aircraft or for selling to passengers or crew, as well as fuel and lubricants (except equipment and spare parts);

2.2. equipment – movable non-consumable items (except for spare parts), located on board the ship or aircraft and intended for use, including accessories (for example, lifeboats, lifesaving equipment, furniture, bedding, curtains); and

2.3. spare parts – repair or replacement items for incorporating into the same ship or aircraft by which they are transported.

3. When supplying a ship or an aircraft with stores, the use of goods recognised in the customs regulations shall be applied to goods depending on:

3.1. the status of the goods at the time of their delivery to the ship or aircraft; and

3.2. whether or not the ship or aircraft is leaving the customs territory of the European Community.

4. When supplying a ship or an aircraft with equipment and spare parts, the use of goods recognised in the customs regulations shall be applied thereto, taking into account:

4.1. the status of the goods at the time of their delivery to the ship or aircraft; and

4.2. the nationality of the ship or aircraft.

II. Application of the Use of Goods Recognised
in the Customs Regulations to Stores

5. If a ship or an aircraft is leaving the customs territory of the European Community:

5.1. the customs procedure – bringing out – shall be applied to the goods of the European Community;

5.2. the customs procedure – transit – or the use of goods recognised in the customs regulations – re-exportation of goods from the customs territory of the European Community (if any of the customs procedures with an economic impact was applied in the customs territory of the European Community in accordance with the conditions of Regulation (EC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92establishing the Community Customs Code (hereinafter – Regulation No2454/93) shall be applied non-Community goods.

6. If a ship is leaving the customs territory of the European Community in accordance with Article 68 ofCouncil Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, a merchant shall, as additional information regarding the declaration and the conformity of the applicable customs procedures, submit a document to the customs authority confirming that the ship will leave the customs territory of the European Community, or shall confirm it with a note on the submitted accompanying documents.

7. If a ship or an aircraft does not leave the customs territory of the European Community or if the goods are consumed in the customs territory of the European Community:

7.1. the customs procedure for goods of the European Community shall not be applied. Goods shall be delivered, drawing up a document confirming the purchase of the goods;

7.2. the customs procedure – release for free circulation – shall be applied to non-Community goods.

8. When supplying a ship, a copy of the document referred to in Sub-paragraph 7.1 of this Regulation shall be submitted to the relevant customs authority, under whose control the ship to be supplied is.

9. When performing the movement of excisable goods for supplying a ship or an aircraft, the regulatory enactments in the field of excisable goods shall also be applied.

III. Application of the Use of Goods Recognised
in the Customs Regulations to Equipment and Spare Parts

10. If equipment and spare parts are supplied to a ship or an aircraft of the European Community, which have the status of the goods of the European Community, the customs procedure shall not be applied. Goods shall be delivered, drawing up a document which confirms the purchase of the equipment and spare parts.

11. When supplying a ship, a copy of the document referred to in Paragraph 10 of this Regulation shall be submitted to the relevant customs authority, under whose control the ship to be supplied is.

12. If equipment and spare parts are supplied to a ship or an aircraft of the European Community, which have the status of non-Community goods, the customs procedure – release for free circulation – shall be applied.

13. If equipment and spare parts are supplied to a non-Community ship or aircraft, which have the status of the goods of the European Community, the customs procedure – bringing out – shall be applied.

14. If equipment and spare parts are supplied to a non-Community ship or aircraft, which have the status of non-Community goods, the customs procedure – transit – or the use of goods recognised in the customs regulations—re-exportation of goods from the customs territory of the European Community (if any of the customs procedures with an economic impact were applied in accordance with the conditions of Regulation No 2454/93)shall be applied.

IV. Use of Bunker Vessels for the Supplying of Ships

15. Bunker vessels may be used for supplying ships with petroleum products in accordance with the procedures specified in this Regulation.

16. In order to use a bunker vessel for supplying a ship with petroleum products, a merchant shall require a permit to keep a customs warehouse. A permit to keep a customs warehouse shall not be required if the bunker vessel is only used as a means of transport and fuel is not stored thereon.

17. The conditions of the customs warehousing procedure of Regulation No 2454/93shall be applied when supplying a ship with petroleum products using a bunker vessel.

V. Closing Provision

18. Cabinet Regulation No. 7 of 3 January 2006, Customs Procedures for Supplying Ships (Latvijas Vēstnesis, 2006, No. 4) is repealed.

Prime Minister V. Dombrovskis

Acting for the Minister for Finance –

Minister for Economics A. Kampars