Republic of Latvia
Cabinet
Regulation No. 66
Adopted 19 February 2002
Regulations Regarding Re-imported Goods
Issued Pursuant to Section 40, Paragraphs one
and two and Section 42 of the Customs Law
I. General Provisions
1. These Regulations prescribe the procedures by which goods that have been previously exported from the customs territory of the Republic of Latvia shall be exempt from customs payments.
2. Re-imported goods shall be exempt from customs payments also if they are only a part of the previously exported goods.
3. These Regulations apply also to parts or accessories of machine tools, tools, apparatus or other goods exported from the customs territory of the Republic of Latvia.
II. Exemption of Goods from Customs Payments
4. Goods that are transported with an ATA carnet issued in the Republic of Latvia shall be exempt from customs payments.
5. Re-imported goods shall be exempt from customs payments if:
5.1. after the exportation thereof from the customs territory of the Republic of Latvia the goods have undergone only such treatment as is necessary for keeping them in good condition, or treatment that changes only the external appearance of such goods, or that repairs defects and damage caused to the goods during the time they were outside the customs territory of the Republic of Latvia, and without which the goods could not be utilised for the intended purposes; or
5.2. after exportation from the customs territory of the Republic of Latvia the goods have undergone treatment other than that necessary to keep them in good condition, or treatment that changes the external appearance of the goods, but the goods have been determined to be damaged or unsuited for utilisation for the intended purposes if the following conditions are fulfilled:
5.2.1. the treatment was done only in order to repair the goods or to keep them in good condition; or
5.2.2. the fact that the goods were unsuited for the intended purposes became evident only after commencement of the treatment.
6. If re-imported goods are subject to the treatment referred to in Sub-paragraph 5.2 of these Regulations and customs payments would be applicable to such goods if they were submitted for the customs procedure relevant to outward processing, regulatory enactments for the application of customs payments shall be applied in accordance with conditions of the customs procedure for outward processing.
7. If goods have undergone treatment that includes repair or keeping them in good condition and which treatment due to unforeseen circumstances had to be carried out outside the customs territory of the Republic of Latvia, and a relevant justification thereof has been submitted to the customs authority, exemption from customs payments shall be granted to the re-imported goods in conformity with the value the goods had at the time of exportation from the customs territory of the Republic of Latvia, without regard to the increase in value of the re-imported goods.
8. In order to apply the procedures referred to in Paragraph 7 of these Regulations, the value of re-imported goods shall be considered increased if the scope of treatment activities exceeds that which is absolutely necessary to make it possible to continue to utilise the re-imported goods in the same way as before.
9. If spare parts are necessary for the repair or for keeping the goods in good condition, only such spare parts shall be used as are necessary in order to utilise the goods after repair in the same way as at the time of the exportation of the goods.
10. Re-imported agricultural goods shall be exempt from customs payments if:
10.1. the goods were previously exported from the customs territory of the Republic of Latvia and in regard to such goods all customs formalities necessary for the exportation of the goods have been completed in order to receive the compensation amount or another sum specified for the exportation of goods in accordance with regulatory enactments; or
10.2. upon exportation of the goods, other financial relief has been granted in accordance with regulatory enactments.
11. Exemption from customs payments shall be granted to re-imported agricultural goods if a customs authority makes documentary verification that the exporter of the goods has repaid the compensation amount referred to in Paragraph 10 of these Regulations or another sum specified for the exportation of goods, or that the State Revenue Service has taken the necessary measures to withhold such sums, or that other financial preferences granted have been cancelled and one of the following conditions applies:
11.1. goods may not be released for free circulation in the state to which they were dispatched, in accordance with the regulatory enactments that are in force in the state;
11.2. the goods are damaged or do not conform to the conditions of the relevant agreement entered into and the consignee of the goods has sent the goods back; or
11.3. goods are re-imported into the customs territory of the Republic of Latvia because the goods could not be utilised for the intended purposes due to other circumstances beyond the control of the exporter of the goods.
12. Agricultural goods, that are re-imported into the customs territory of the Republic of Latvia because such goods could not be utilised for the intended purposes due to other circumstances beyond the control of the exporter of the goods, shall be goods that:
12.1. are sent back to the customs territory of the Republic of Latvia if such goods or the means of transport by which the goods were carried have been damaged and the damage has occurred prior to the dispatch of goods to the consignee;
12.2. were initially exported to be consumed or sold at a trade fair or similar event, and which goods were not consumed or sold in the intended way;
12.3. were not possible to be delivered to the consignee because he or she failed to comply with the agreement on the basis of which the goods were exported;
12.4. due to external disturbances beyond the control of the parties, goods could not be delivered to a consignee or reached the consignee after the due delivery date provided for in the agreement on the basis of which goods were exported; or
12.5. are part of the normal trade in fruits and vegetables grown in Latvia, and that were exported and dispatched for sale pursuant to an order but were not sold in the final destination market of the third country.
III. Documents to be Submitted to a Customs Authority
13. When completing customs formalities necessary for the exportation of goods, the customs authority in accordance with the procedures prescribed by the State Revenue Service at the request of the interested person shall issue the information document INF 3 (Annex) which shall specify the information necessary for identification of the goods if the goods are intended to be re-imported into the customs territory of the Republic of Latvia.
14. The re-imported goods for release for free circulation shall be declared in writing or electronically (in accordance with the procedures prescribed by the State Revenue Service), and in regard to such goods, the following documents shall be submitted together with declaration for the release of goods for free circulation:
14.1. a copy of the export declaration, which the customs authority shall return to the exporter of the goods, or a copy of the declaration approved by a customs authority; and
14.2. information document INF 3.
15. If all conditions necessary to consider the goods as re-imported have been fulfilled and if the customs authority has proof that the goods declared for release for free circulation were initially exported from the customs territory of the Republic of Latvia, the customs authority, when the goods are being declared, shall not request the documents referred to in Sub-paragraphs 14.1 and 14.2 of these Regulations.
16. Goods that are transported with an ATA carnet issued in the Republic of Latvia may be considered as re-imported also after expiry of the term of validity of the ATA carnet.
17. If necessary, the customs official who processes re-importation of the goods may request the interested person to submit additional documentary evidence for identification of the re-imported goods.
18. If exportation of goods in accordance with regulatory enactments may be a basis for the receipt of the compensation amount or other sum specified for the exportation of goods, upon the re-importation of goods, in addition to the documents referred to in Paragraph 14 of these Regulations, a written confirmation issued by the responsible authority for granting such amount shall be attached to the declaration. The confirmation shall specify the necessary information that allows the customs authority, to which the relevant goods are declared for release for free circulation, to check whether the confirmation applies to the goods referred to.
19. If the exportation of goods does not require completion of customs formalities necessary for the exportation of goods in order to obtain, in accordance with regulatory enactments, the compensation amount or another sum specified for the exportation of goods, the notation "Preces izvedot, nepiešķir nekādu atlīdzinājuma summu vai citu par preču izvešanu paredzētu summu" [Upon exportation of the goods, no compensation amount or other sum specified for the exportation of goods shall be granted].
20. If the exportation of goods requires completion of the customs formalities necessary for the exportation of goods in order to obtain, in accordance with regulatory enactments, the compensation amount or another sum specified for the exportation of goods, the confirmation shall bear one of the following notation: "Preces izvedot, atlīdzinājuma summa vai cita par preču izvešanu paredzētā summa ir samaksāta par … (daudzums)" [Upon exportation of the goods, the compensation amount or another sum specified for exportation of the goods has been paid in the amount of … (quantity)] or "Preces izvedot, tiek atceltas tiesības uz atlīdzinājuma summas vai citas par preču izvešanu paredzētas summas samaksu par … (daudzums)" [Upon exportation of the goods, the right to payment of the compensation amount or another sum specified for exportation of the goods in the amount of … (amount) has been revoked] (depending on whether or not the responsible authorities have or have not paid the compensation amount or another sum specified for exportation of the goods).
IV. Information Document INF 3
21. If together with the declaration for release of goods for free circulation the information document INF 3 referred to in Paragraph 13 of these Regulations has been submitted, the confirmation referred to in Paragraph 18 of these Regulations shall be entered on the information document INF 3 form.
22. If the customs authority in which the goods are declared for release for free circulation is able to verify that, in accordance with regulatory enactments, no compensation amount or another sum has been provided for exportation of the goods, and that such amount cannot be granted later on, the confirmation referred to in Paragraph 18 of these Regulations shall not be required.
23. If the exported goods are to be re-imported into the customs territory of the Republic of Latvia through several customs authorities, upon the request of the exporter of the goods the customs authority shall issue several copies of the information document INF 3 or substitute the previously issued information document INF 3 with several copies of the information document INF 3 in which the total quantity of the exported goods is specified.
24. Upon the request of the exporter of the goods, a customs authority may issue an information document INF 3 also in regard to only a part of the exported goods.
25. The original of the information document INF 3 and one copy shall be returned to the exporter of the goods for presenting at a customs authority for re-importation. The second copy shall be kept in the official records of the customs authority that issued the document.
26. The customs authority for re-importation shall enter on the original of the information document INF 3 and on the copy of such document the quantity of goods exempt from customs payments; the original shall be kept, but the copy, on which the registration number and date of issue of the declaration for release of goods for free circulation is indicated, shall be sent to the customs authority that issued the information document INF 3.
27. If the original of the information document INF 3 has been stolen, lost or destroyed, the interested person may request the customs authority that has issued the original of the information document INF 3 to issue a duplicate of the information document INF 3. The duplicate shall bear the notification "Dublikāts" [Duplicate], but on the copy of the information document INF 3 at the customs authority a notation shall be made by the customs authority that a duplicate has been issued.
28. At the request of the re-importation customs authority, the exportation customs authority shall provide all information under their control that would help to establish whether the goods conform to all the conditions necessary for granting the relief referred to in these Regulations. The information document INF 3 may be utilised as a request by the re-importation customs authority and a notification by the exportation customs authority.
V. Closing Provision
29. These Regulations come into force on 1 July 2002.
Prime MinisterA. Bērziņš
Minister for FinanceG. Bērziņš
Annex
Cabinet Regulation No. 66
19 February 2002
Information Document INF 3
1. Exporter / INF 3 / No.RE-IMPORTED GOODS
INFORMATION DOCUMENT
2. Consignee of goods at the time of exportation
Important / 3. State to which the goods were dispatched
1. / Prior to completion of this page, the person has become acquainted with the conditions related to re-imported goods and with the notes entered on the back of this page.
2. / The person shall complete Column 1-11 of this information document by typewriter or by hand in capitals.
3. / {0>Informācijas dokumentu aizpilda par precēm, kuru izvešana ir pabeigta saskaņā ar izvešanas atļauju vai iepriekš noformējamu apliecību vai kuras izvedot ir paredzēta atlīdzinājuma summas vai citas par preču izvešanu paredzētas summas samaksa, ja kompetentas muitas iestādes ir apstiprinājušas B ailē vai, ja nepieciešams, A ailē norādīto informāciju.<}0{>The information document shall be filled out for goods, the exportation of which has been completed, in accordance with an exportation permit or a certificate drawn up in advance, or upon the exportation of which payment of the compensation amounts or other sums specified for the exportation of goods if the competent customs authorities have confirmed the information specified in Column B, or if necessary in Column A.
4. / The information document shall be presented to the customs authority of re-importation.
4. The number, type and description of the exported goods; identification marks and numbers of the packaging. / 5. Gross weight
6. Net weight / 7. Statistical value
?8. Quantity of goods specified in the information document / 9. Latvian Combined Nomenclature Code
(a) in figures / (b) in words
A. / NOTATION OF A COMPETENT CUSTOMS AUTHORITY REGARDING APPLICATION OF AN EXPORTATION PERMIT OR A CERTIFICATE TO BE DRAWN UP IN ADVANCE
Regulations regarding permits and certificates have been complied with / B. / NOTATION OF A COMPETENT CUSTOMS AUTHORITY REGARDING PAYMENT OF THE COMPENSATION AMOUNT OR OTHER SUMS SPECIFIED FOR THE EXPORTATION OF GOODS
Upon exportation of goods no compensation amount or other sums specified for the exportation of goods shall be granted (1)
Upon exportation of goods the compensation amount or other sums specified for the exportation of goods have been paid in the amount of … (amount) (1)
Upon exportation of goods the right to payment of the compensation amount or other sums specified for the exportation of goods in the amount of … (amount) is revoked (1) / 10. Additional information regarding the goods:
(a) exportation document:
type
number
date
(b) goods have been exported by completing the customs procedure – for inward processing (1)
(c) goods that have been released for free circulation for special purposes (1)
(d) goods of Latvia or those goods of third countries to be released for free circulation in the Republic of Latvia without application of customs payments (1)
(place) / (date) / (place) / (date)
(signature) / Place for seal / (signature) / Place for seal
C. APPROVAL BY THE EXPORTING CUSTOMS AUTHORITY
Information specified in Columns 1-10 of the information document is confirmed as correct. Measures taken for identification of the goods: / 11. REQUEST OF THE EXPORTER
The undersigned exporter (1)
on behalf of the exporter (1)
requests this information document in order to re-import the goods specified in the document.
(place) / (date) / (place) / (date)
(signature) / Place for seal / (signature)
(1) Cross out the parts not applicable
FULL NAME AND ADDRESS OF THE EXPORTING CUSTOMS AUTHORITYNOTES
Column 1 / Enter the given name, surname and personal identity number of the person, or the name, registration number and legal address of the company.
Column 4 / Enter accurate information regarding the goods in accordance with the trade description or tariff description of the goods. The description shall conform to the description given in the exportation document.
5. Columns 5 and 6 / Enter the quantity of goods specified in the exportation document.
Column 7 / Enter the statistical value of the goods on the day of their exportation.
Column 8 / Enter the net weight, quantity, etc., of the goods which the person wishes to export.
Column 10 (c) / This entry refers to goods that have been released for free circulation in the customs territory of the Republic of Latvia and for which, in connection with the utilisation of the goods for special purposes, partial or complete exemption from customs payments has been obtained.
Column 10 (d) / This entry refers to the condition of goods during their exportation.
REQUEST BY THE RE-IMPORTING CUSTOMS AUTHORITY
The re-importing customs authority requests:
confirmation of the authenticity of this information document INF 3 and the correctness of the information mentioned therein (1)
the following additional information (1):
(1) Cross out the parts not applicable
Full name and address of the re-importing customs authority
(place) / (date)
(signature) / Place for seal
REPLY OF THE COMPETENT CUSTOMS AUTHORITY
This information document is authentic and the information mentioned therein is correct (1)
Comments regarding the table of information (1):
Other necessary information (1):
(1) Cross out the part not applicable
Full name and address of the competent customs authority
(place) / (date)
(signature) / Place for seal
Re-importation
Quantity of re-imported goods / Number, type and date of issue of the re-importation document;
seal and signature of the official of the customs authority for re-importation
1. Exporter / INF 3
COPY / No.
RE-IMPORTED GOODS
INFORMATION DOCUMENT
2. Consignee of goods at the time of their exportation
Important / 3. State to which the goods have been dispatched
1. / Prior to completion of this page, the person has become acquainted with the conditions relating to re-imported goods and with the notes on the back of this page.
2. / The person shall complete Column 1-11 of this information document by typewriter or by hand printing in capitals.
3. / The information document shall be filled out for goods, the exportation of which has been completed, in accordance with an exportation permit or a certificate drawn up in advance, or upon the exportation of which payment of the compensation amounts or other sums specified for the exportation of goods if the competent customs authorities have confirmed the information specified in Column B, or if necessary in Column A.
4. / Information document shall be presented to the re-importing customs authority.
4. The quantity, type, description of the exported goods; identification marks and numbering of the packaging. / 5. Gross weight
6. Net weight / 7. Statistical value
8. Quantity of goods specified in the information document / 9. Latvian Combined Nomenclature Code
(a) in figures / (b) in words
A. / NOTATION OF A COMPETENT CUSTOMS AUTHORITY REGARDING APPLICATION OF AN EXPORTATION PERMIT OR A CERTIFICATE THAT SHALL BE DRAWN UP IN ADVANCE
Regulations regarding permits and certificates have been complied with / B. / NOTATION OF A COMPETENT CUSTOMS AUTHORITY REGARDING PAYMENT OF THE COMPENSATION AMOUNT OR OTHER SUMS SPECIFIED FOR THE EXPORTATION OF GOODS
Upon exportation of goods no payment of compensation amounts or other sums specified for the exportation of goods shall be granted (1)
Upon exportation of goods the amounts of compensation or other sums specified for the exportation of goods has been paid in the amount of … (amount) (1)
Upon exportation of the goods the right to payment of the compensation amount or other sums specified for the exportation of goods in the amount of … (amount) is cancelled (1) / 10. Additional information regarding the goods:
(a) exportation document:
- type
- number
- date
(b) the goods have been exported by completing the customs procedure –for inward processing (1)
(c) goods that have been released for free circulation for special purposes (1)
(d) goods of Latvia or those goods of third countries that shall be released for free circulation in the Republic of Latvia without application of customs payments (1)
(place) / (date) / (place) / (date)
(signature) / Place for seal / (signature) / Place for seal
C. APPROVAL BY THE EXPORTING CUSTOMS AUTHORITY
The information specified in Columns 1-10 of this information document is confirmed as correct. Measures taken for the identification of goods: / 11. REQUEST OF THE EXPORTER
The undersigned exporter (1)
on behalf of the exporter (1)
requests issue of this information document in order to re-import the goods specified in the document.
(place) / (date) / (place) / (date)
(signature) / Place for seal / (signature)
(1) Cross out the parts not applicable