Disclaimer: The English language text below is provided
by the Translation and Terminology Centre for information
only; it confers no rights and imposes no obligations
separate from those conferred or imposed by the
legislation formally adopted and published. Only the
latter is authentic. The original Latvian text uses
masculine pronouns in the singular. The Translation and
Terminology Centre uses the principle of gender-neutral
language in its English translations. In addition,
gender-specific Latvian nouns have been translated as
gender-neutral terms, e.g. chairperson.
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Republic of Latvia
Cabinet
Regulation No 368 Adopted 20 April 2004
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Regulations
Regarding the Form for Declaration of Product Stock, Objective
Circumstances of Stock Formation and the Form for Calculation of
Payment
Issued pursuant to
Section 6
of the Law on Declaration of Stocks
of Agricultural Products
and the Application of Payments for
Surplus Stock in the Context of
Latvia's Accession to the European Union
1. These Regulations prescribe the model form for the
declaration of product stock (Annex 1) and the content to be
provided therein, the objective circumstances of stock formation
for the determination of normal stock, as well as the model form
for the calculation of payments.
2. The amount of the producer's or processor's stock of
ready-for-sale products and raw materials for processing, which
on 1 May 2004 has exceeded the average amount of product stock on
1 May 2002 and 1 May 2003 or the amount of product stock on 1 May
2003 (if economic activity was commenced after 1 May 2002), is
stock accrued through the objective circumstances of stock
formation, if it has arisen due to the augmentation of the
technical capacities of production after the setting up or
purchase of a new production unit, enlargement of the existing
production unit or intense use of production capacities
(including commencement of the production of new products, which
shall include changes in product recipes) and if on 1 May
2004:
2.1. the structure of the raw material product conforms with
the production structure of the finished product, taking into
account the trend of the previous comparable periods of economic
activity (characteristic for a person), in order to ensure a
specific amount of raw material for the achievement of the
planned amount of production; and
2.2. the manufacturing structure of the finished product shall
conform with the turnover or sale structure, taking into account
the trend of the previous comparable periods of economic activity
(characteristic for a person), in order to ensure the planned
amount for sale.
3. If the stock surplus of a person has arisen due to the
objective circumstances of stock formation referred to in
Paragraph 2 of these Regulations, he or she shall indicate one of
these references in the declaration:
3.1. if the amount of raw material stock has been exceeded, a
written statement approved by the person shall be additionally
attached to the declaration, which shall contain enumerated
documents or evidentiary information regarding specific
comparable periods in respect of:
3.1.1. the amount of the raw material product stock and
periodicity of purchase thereof;
3.1.2. production capacities and workloads thereof, which were
used for the production of the product produced from the
respective raw materials;
3.1.3. the amount of product produced (obtained from the
relevant raw materials) and the amount of raw material product
utilised for the production thereof; and
3.1.4. the amount of justifiable raw material product stock
(determined based on the information provided for in
Sub-paragraphs 3.1.1, 3.1.2 and 3.1.3) for utilisation of the
production capacities;
3.2. if the amount of ready-for-sale product stock has been
exceeded, a written statement approved by the person shall be
additionally attached to the declaration, which shall contain
enumerated documents or evidentiary information regarding
specific comparable periods in respect of:
3.2.1. the amount of the finished product stock and
periodicity of accrual thereof
3.2.2. the sales volume of the finished product; and
3.2.3. the amount of justifiable finished product stock (as
determined based on the information provided for in
Sub-paragraphs 3.2.1 and 3.2.2) for ensuring the volume of
sales.
4. Within the meaning of Paragraph 2 of these Regulations,
production of a product or the processing thereof is considered
to be the process which results in the finished product being
able to be classified with another Combined Nomenclature code,
which was not the Combined Nomenclature code of the raw material
utilised in the production or processing thereof (except in the
production of grain).
5. The amount of stock built up by producers of a product due
to a decrease in market demand caused by an increase in the sale
prices, which on 1 May 2004 has exceeded the average amount of
product stock on 1 May 2002 and 1 May 2003 or the amount of
product stock on 1 May 2003 (if economic activity was commenced
after 1 May 2002), is stock accrued under objective circumstances
of stock formation, if:
5.1. it has accrued due to circumstances beyond the control of
the person's activity;
5.2. the purchase of the raw materials utilised in the
production of the relevant product has not increased in relation
to the purchase period before the increase in the sale prices,
except for the amounts of the procured raw materials for which
contracts for purchase have been entered into; and
5.3. the increase in the sales price in absolute numbers
exceeds the increase of sale prices for previous comparable
periods, when sales volumes did not decrease due to the effect
thereof.
6. If stocks of a product have been accrued by a person due to
the objective circumstances of stock formation referred to in
Paragraph 5 of these Regulations, this person shall indicate a
reference thereto and a written statement approved by the person
shall be additionally attached to the declaration, which shall
contain enumerated documents or evidentiary information regarding
specific comparable periods in respect of:
6.1. sales prices of the product and the relevant sales
volumes;
6.2. product stocks and the value thereof;
6.3. the increase in the sale prices in absolute numbers and
the factors influencing the increase in prices;
6.4. the amount of purchased raw materials utilised for the
making of the product, indicating the amounts separately in
accordance with the procurement contracts entered into; and
6.5. the justifiable amount of stock, which is determined
based on the information provided for in Sub-paragraphs 6.1, 6.2,
6.3 and 6.4 of these Regulations.
7. The amount of the merchant's product stock which has
accrued due to an increase in turnover of trade, which on 1 May
2004 has exceeded the average amount of product stock on 1 May
2002 and 1 May 2003 or the amount of product stock on 1 May 2003
(if economic activity was commenced after 1 May 2002), and which
has accrued after an expansion in the number of sales points, the
enlargement of the sales area or an increase in demand of the
product, is stock accrued through the objective circumstances of
stock formation, if the structure of the procurement and product
stock complies with the sales structure, taking into account the
trends of the previous comparable period of economic activity
(characteristic for a person), in order to ensure the planned
sales amount.
8. If a person's stock has accrued due to the objective
circumstances of stock formation referred to in Paragraph 7 of
these Regulations, he or she:
8.1. in cases where the excess has accrued after an expansion
in the number of sales points or the enlargement of the sales
area, a written statement shall be additionally attached to the
declaration, which shall contain enumerated documents or
evidentiary information regarding specific comparable periods in
respect of:
8.1.1. the enlargement of the sales points or indicators which
characterise the expansion of the number of points;
8.1.2. the amount of product purchased and the periodicity of
purchase, the amount of stock and the amount of product sales,
with the relevant indicators divided according to the sales
points;
8.1.3. the justifiable amount of product stock, which is
determined based on the information provided in Sub-paragraphs
8.1.1 and 8.1.2 of these Regulations and taking into account the
rates of expansion of the amount of the stock and the sales
volume or the ratio between the amount of stock and the sales
volume;
8.2. in a case where surplus stock has accrued after an
increase in product demand, a statement shall be additionally
attached to the declaration, which shall contain enumerated
documents or evidentiary information regarding specific
comparable periods in respect of:
8.2.1. the amount of product purchased and the periodicity of
purchase, the amount of stock and sales volumes of the product;
and
8.2.2. the amount of justifiable product stock (which is
determined based on the information provided in Sub-paragraph
8.2.1), in order to satisfy the amount of increasing demand.
9. If the amount of a person's stock as of 1 May 2004 exceeds
the average amount of product stock on 1 May 2002 and 1 May 2003
or the amount of product stock as of 1 May 2003 (if economic
activity was commenced after 1 May 2002) and the excess has
arisen due to other objective circumstances of stock formation
not mentioned in these Regulations, but which meet the
requirements of Section 5 of the Law on the Declaration of
Agricultural Products and Application of Payments for Surplus
Stock in the Context of Latvia's Accession to the European Union,
then it is stock accrued under objective circumstances of stock
formation..
10. If a person's product stock has accrued due to the
objective circumstances of stock formation referred to in
Paragraph 9 of these Regulations, the person shall indicate a
reference thereto and a written statement approved by the person
shall be additionally attached to the declaration, in which shall
be enumerated other objective circumstances of stock formation,
documents of approval thereof or evidentiary information
regarding specific comparable periods.
11. The Ministry of Agriculture, upon request by the State
Revenue Service, shall assess the justification of the objective
circumstances of stock formation specified by the submitters of
the declarations.
12. Upon request of the State Revenue Service, a person shall
present the documents and evidentiary information indicated in
the statement referred to in Sub-paragraphs 3.1, 3.2, 8.1, 8.2 or
Paragraphs 6 and 10, as well as shall provide additional
information and explanations for the verification of the
authenticity of the information.
13. A person shall calculate the payment for surplus stock
determined by the payment type to be applied for the relevant
product (Annexes 2, 3, 4, 5, 6, 7 and 8).
14. These Regulations shall come into force on 1 May 2004.
Prime Minister I. Emsis
Minister for Agriculture M. Roze
Annex 1
Cabinet
Regulation No. 368
20 April 2004
Declaration of
Product Stock
Description of the
product |
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CN code of the product |
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Name of the
merchant or |
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given name,
surname of the declarant |
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Taxpayer registration code or |
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personal identity number of the declarant |
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Address of the
declarant (for merchants - |
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legal
address) |
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PART I Stocks
Name of
indicator
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Row number |
Amount
(kg)
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Value
(Ls)1
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A
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B
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C
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D
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Period from 01.05.2002. to 01.05.2003. |
1
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Stocks on 01.05.2002 |
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Produced |
2
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Purchased |
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Consumed (marketed or for personal consumption) |
4
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Stocks on 01.05.2003. |
5
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, |
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(Row 1 + Row 2 + Row 3 - Row 4) |
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Period from 01.05.2003. to 01.05.2004. |
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Stocks on 01.05.2003. |
6
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, |
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( Row 5 = Row 6) |
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Produced |
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Purchased |
8
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Consumed (marketed or for personal consumption) |
9
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Stocks on 01.05.2004. |
10
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( Row 6 + Row 7 + Row 8 - Row 9) |
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Explanatory note.
If the stocks specified in Row 10 are less than or equal to
the average amount on 1 May 2002 and 1 May 2003 ((Row 1 + Row
6)/2) or they are less than or equal to the amount on 1 May 2003
(Row 6), then the rest of the declaration need not be
completed.2
PART II Objective circumstances of
stock formation as of 01.05.2004
Name of
indicator
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Row number |
Amount
(kg)
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Value
(Ls)1
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A
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B
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C
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D
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1) pursuant to Sub-paragraph 3.1 of these Regulations |
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2) pursuant to Sub-paragraph 3.2 of these Regulations |
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3) pursuant to Paragraph 5 of these Regulations |
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4) pursuant to Sub-paragraph 8.1 of these Regulations |
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5) pursuant to Sub-paragraph 8.2 of these Regulations |
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6) pursuant to Paragraph 9 of these Regulations |
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Total justifying stocks |
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(Row 11 +Row 12 + Row 13 + Row 14 + Row 15 + Row
16) |
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PART III Determination of surplus
stocks on 01.05.2004.
Name of
indicator
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Row number |
Amount
(kg)
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Value
(Ls)1
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A
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B
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C
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D
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Normal stocks |
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(Row 1 +Row 6)/ Row 2 + 17) |
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or (Row 6 + Row 17 2) |
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Surplus stocks3 |
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(row 10 -row 18) |
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PART IV Amount of the charge for
surplus stocks4
Name of
indicator
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Row
number
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Value
(Ls)
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A
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B
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D
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Amount of the charge5 |
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Notes.
1 Box D shall be completed if there is
surplus stock (Row 19) and if the rate of duty calculation
is expressed as a percentage from the value of the relevant
product.
2 This formula shall be used only by those
submitting declarations who have commenced economic
activity after 1 May 2002 in accordance with the Law on the
Declaration of Agricultural Products and the Application of
Payments for Surplus stock in the Context of Latvia's
Accession to the European Union.
3 When indicating the result of the
calculation, indicate a plus or minus mark in Box C.
4 This section shall be completed if the
figure indicated in Row 19 has a plus mark.
5 The amount of the calculation payment
regarding surplus stock of products (Annexes 2, 3, 4, 5, 6,
7 and 8) shall be indicated in this row .
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I affirm that the information
provided in the declaration of agricultural product stock is
complete and true.
Responsible person:
Name: |
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Surname |
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Signature |
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Date |
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Phone number of
the contact person |
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to be completed by an employee of
the Territorial office of the State Revenue Service
The declaration of agricultural product stock was accepted
by:
Name: |
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Surname |
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Signature |
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Date |
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|
Minister for Agriculture M. Roze
Annex 2
Cabinet
Regulation No. 368
20 April 2004
Calculation of
Payment for Excess Product Stock
Taxpayer registration code or |
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personal identity number of the declarant |
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-
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CN code of product |
02013000;
02023090; 02043000; 02044310; 02062991; 07032000; 15171010;
15179010; 20091111; 20091191; 20091911; 20091991 |
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Circle the relevant CN code in respect of which the
calculation shall be made |
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1. |
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% |
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EUR / 100 kg/ net |
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EU customs
duty1 |
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Allocation of EU duty2 |
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2. |
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% |
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3. |
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EUR / 100 kg/ net |
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4. |
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The amount
of surplus stock (kg) on 01.05.2004 from Row 19, Box C of
Annex 1 |
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5. |
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The value of
surplus stock (kg) on 01.05.2004 from Row 19, Box D of Annex
1 |
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6. |
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Currency exchange
rate determined by the Bank of Latvia in LVL for 1 Euro on
01.05.2004. |
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7. |
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Calculation of the
percentage share of the duty to be paid (LVL) (Box 5 x
Box 2/100) |
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8. |
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Calculation of the
fixed share of the duty to be paid (LVL) ((Box 4/100) x Box 3
x Box 6 ) |
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9. |
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, |
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Amount of the
charge (LVL) (Box 7 + + 8 Box 8) |
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Examples. |
Code
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Description
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Tax rate
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0201 30 00 |
Meat of bovine
animals, fresh or chilled, boneless |
12.8 % + 303.4 €/100
kg/net
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0206 29 91 |
Frozen thick and thin
diaphragm of bovine animals |
12.8 % +304.1 €/100
kg/net
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Notes.
1 In this box the EU customs duty in effect
on 1 May 2004 pursuant to Commission Regulation (EC) No.
1972/2003 on transitional measures to be adopted in respect
of trade in agricultural products on account of the
accession of the Czech Republic, Estonia, Cyprus, Latvia,
Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia,
as well as pursuant to Commission Regulation (EC) No
1789/2003 amending Annex I to Council Regulation (EEC) No.
2658/87 on the tariff and statistical nomenclature and on
the Common Customs Tariff shall be indicated.
2 As the duty consists of both the percentage
share and is expressed in terms of value (Euro), in order
to simplify the calculations the duty shall be divided into
Boxes 2 and 3.
|
Minister for Agriculture M. Roze
Annex 3
Cabinet
Regulation No. 368
20 April 2004
Calculation of payment for excess
product stocks
Taxpayer registration code or |
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personal identity number of the declarant |
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-
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CN code of product |
02071210; 02071290; 02071410; 02071460; 02071470; 02072710;
04021011; 04021019; 04022111; 04022117; 04022119; 04022191;
04022199; 040510; 040590; 040610; 04062090; 040630; 040640;
040690, except 04069019; 04081180; 04089180; 1509; 1510;
16023211; 170230; 17024090; 17029050; 17029075; 17029079 |
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Circle the relevant CN code in respect of which the
calculation shall be made |
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1. |
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EUR / 100 kg/ net |
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EU customs
duty1 |
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2. |
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The amount
of surplus stocks (kg) on 01.05.2004 from Row 19, Box C of
Annex 1 |
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3. |
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Currency
exchange rate specified by the Bank of Latvia in LVL for 1
Euro on 01.05.2004. |
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4. |
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Amount of the charge (LVL) |
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((Box
2/100) x Box 1 x Box 3) |
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Examples. |
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Code
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Description
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Tax rate
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Calculation of the Tax
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0207 14 10
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Frozen hen meat
cuts, boneless |
102.4 €/100 kg/net
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102.4 € for 100 net weight
kilograms
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0408 11 80
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Other smoked egg
yolks |
142.3 €/100kg/net
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142.3 € for 100 net weight
kilograms
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Note.
1 In this box the EU customs duty in effect
on 1 May 2004 pursuant to Commission Regulation (EC) No.
1972/2003 on transitional measures to be adopted in respect
of trade in agricultural products on account of the
accession of the Czech Republic, Estonia, Cyprus, Latvia,
Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia,
as well as pursuant to Commission Regulation (EC) No.
1789/2003 amending Annex I to Council Regulation (EEC) No.
2658/87 on the tariff and statistical nomenclature and on
the Common Customs Tariff, shall be indicated.
|
Minister for Agriculture M. Roze
Annex 4
Cabinet
Regulation No. 368
20 April 2004
Calculation of
payment for excess product stocks
Taxpayer registration code or |
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personal identity number of the declarant |
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CN code of product: |
04021091;
04021099 |
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Circle the relevant CN code in respect of which the
calculation shall be made |
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1. |
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EUR/kg |
+ |
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EUR / 100
kg/ net |
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EU customs
duty1 |
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6. |
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Allocation of EU customs duty2 |
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Currency
exchange rate specified by the Bank of Latvia in LVL for 1
euro on 01.05.2004. |
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2. |
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EUR/kg |
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Variable component of the payment duty
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7. |
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Calculation
of the variable component of the duty payable depending on
the lactose content (LVL) |
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3. |
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EUR 100
kg/net |
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((Box
4 x Box 5/100) x Box 2 x Box 6) |
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Fixed share
of the payment duty |
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4. |
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8. |
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, |
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The amount of surplus stocks (kg) on 01.05.2004 form row 19,
C box of Annex 1 |
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Calculation of the fixed share of the duty payable
(3 box (4 box/100) x 6 box)
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5. |
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% |
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Lactose
content in the product |
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9. |
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Amount of
the charge (LVL) |
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(Box 7 + Box
8) |
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Notes.
1 The EU customs duty in effect on 1 May 2004
pursuant to Commission Regulation (EC) No. 1972/2003 on
transitional measures to be adopted in respect of trade in
agricultural products on account of the accession of the
Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Hungary, Malta, Poland, Slovenia and Slovakia, as well as
pursuant to Commission Regulation (EC) No. 1789/2003
amending Annex I to Council Regulation (EEC) No. 2658/87 on
the tariff and statistical nomenclature and on the Common
Customs Tariff, shall be indicated in this box.
2 As the payment duty consists of two parts -
in the terms of variable component value (EUR/kg) for the
calculation of which the lactose content shall be taken
into account and fixed share (EUR/100 kg/net) -, in order
to simplify calculations the duty shall be divided into
Boxes 2 and 3.
|
Examples. |
Code
|
Description
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Duty rate
|
Calculation of the Duty
|
0402 10 91
|
Other dried milk powder,
granulate with fat content no more than 1.5 %, in the
packaging with net weight no more than 2.5 kg |
1.19 €/kg+27.5 €/100
kg/net
|
1,19 € for kg of goods + 27,5 €
for 100 net kilograms |
0402 10 99
|
Other dried milk powder,
granulate with fat content no more than 1.5 %, in the
packaging with net weight more than 2.5 kg |
1.19 €/kg+21 €/100 kg/net
|
1,19 € for kg of goods +21 € for
100 net kilograms |
Minister for Agriculture M. Roze
Annex 5
Cabinet
Regulation No. 368
20 April 2004
Calculation of
the payment for excess product stocks
Taxpayer registration code or |
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personal identity number of the declarant |
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-
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CN code of product |
04062010;
04069019; 10019010; 10051011; 10051013; 10051015; 10051019;
10061010; 10070010; 10083000; 11082000; 15171090; 15179091;
15179093; 15179099; 17029010; 20083055; 20083075; 20091119;
20091199; 20091919; 20091998. |
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Circle the relevant CN code in respect of which the
calculation shall be made |
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1. |
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, |
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% |
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EU customs
duty1 |
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2. |
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, |
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The value of
surplus stocks (kg) on 01.05.2004 from Row 19, Box D of Annex
1 |
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3. |
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, |
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Amount of the charge (LVL) |
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( Box 2 x Box
1)/100) |
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Notes.
1 The EU customs duty in effect on 1 May 2004
pursuant to Commission Regulation (EC) No. 1972/2003 on
transitional measures to be adopted in respect of trade in
agricultural products on account of the accession of the
Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Hungary, Malta, Poland, Slovenia and Slovakia, as well as
pursuant to Commission Regulation (EC) No. 1789/2003
amending Annex I to Council Regulation (EEC) No. 2658/87 on
the tariff and statistical nomenclature and on the Common
Customs Tariff, shall be indicated in this box.
|
Examples. |
Code
|
Description
|
Duty rate
|
Calculation of the Duty
|
0406 20 10
|
Glarus cheese
(Schabziger), which is produced from skim milk and
mixed with finely ground herbs |
7.7 %
|
7,7% from the customs value of
the goods |
1001 90 10
|
Spelt wheat for sowing |
12.8 %
|
12.8% from the customs value of
the goods |
Minister for Agriculture M. Roze
Annex 6
Cabinet
Regulation No. 368
20 April 2004
Calculation of
the payment for excess product stocks
Taxpayer registration code or |
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personal identity number of the declarant |
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-
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CN code of product |
07115100;
20031020; 20031030 |
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Circle the relevant CN code in respect of which the
calculation shall be made |
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1. |
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% |
+ |
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, |
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EUR / 100 kg/ net eda |
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EU customs
duty1 |
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Allocation of
EU customs duty2 |
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2. |
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% |
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7. |
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, |
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Currency exchange rate specified by the Bank of Latvia in LVL
for 1 Euro on 01.05.2004. |
3. |
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, |
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EUR 100 kg/ net |
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4. |
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8. |
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, |
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The
amount of surplus stock (kg) on 01.05.2004 from Row 19, Box C
of Annex 1 |
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|
Calculation of the percentage share of the duty payable
(LVL)
(Box 5 x Box 2/100) |
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5. |
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, |
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The
value of surplus stock (kg) on 01.05.2004 from Row 19, Box D
of Annex 1 |
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9. |
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, |
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Calculation of the fixed share of the duty payable (LVL)
((Box 4 x Box 6/100)/100 x Box 3 x Box 7) |
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6. |
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% |
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Net weight of
product without infusion |
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10. |
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, |
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Amount of the charge (LVL) |
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( Box 8 + Box
9) |
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|
Notes.
1 The EU customs duty in effect on 1 May 2004
pursuant to Commission Regulation (EC) No. 1972/2003 on
transitional measures to be adopted in respect of trade in
agricultural products on account of the accession of the
Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Hungary, Malta, Poland, Slovenia and Slovakia, as well as
pursuant to Commission Regulation (EC) No. 1789/2003
amending Annex I to Council Regulation (EEC) No. 2658/87 on
the tariff and statistical nomenclature and on the Common
Customs Tariff, shall be indicated in this box.
2 As the duty consists of both percentage
share and is expressed in terms of value (Euro), in order
to simplify the calculations the duty shall be divided into
Boxes 2 and 3.
|
Examples |
Code
|
Description
|
Duty rate
|
Calculation of the Duty
|
0711 51 00 |
Preserved mushrooms of genus
Agaricus (canned mushrooms) |
9,6 %+191 €/100 kg/net
eda
|
9.6 % from the customs value of
the goods + 191 € for 100 kilograms of dry net weight |
2003 10 20 |
Mushrooms of genus
Agaricus (canned mushrooms), preserved for temporary
storage, wholly and thermally treated |
18.4 %+191 €/100 kg/net
eda
|
18.4 % from the customs value of
goods + 191 € for 100 kilograms of dry net weight |
Minister for Agriculture M. Roze
Annex 7
Cabinet
Regulation No. 368
20 April 2004
Calculation of
the payment for excess product stocks
Taxpayer registration code or |
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personal identity number of the declarant |
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-
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CN code of product |
180620; 19019099;
21069098 |
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Circle the
relevant CN code in respect of which the calculation shall be
made |
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EU customs
duty1 |
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1. |
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% |
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+ |
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E |
A |
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MAX2 |
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2. |
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, |
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% |
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+ |
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A |
D. |
S |
/ |
Z |
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Product content for the determination of the agricultural
component and the additional duty: |
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Milk
fats |
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, |
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% |
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Milk
protein |
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, |
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% |
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Sucrose/inverted sugar/isoglucose |
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, |
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% |
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Starch/glucose |
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, |
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% |
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Agricultural component and additional customs
duty3 |
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Additional code |
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3. |
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, |
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EUR / 100 kg/ net |
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Agricultural
component (EA) |
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4. |
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, |
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EUR / 100 kg/ net |
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Additional
tax for sugar (S/Z) |
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5. |
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|
The amount of
surplus stock (kg) on 01.05.2004 from Row 19, Box C of Annex
1 |
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6. |
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, |
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The value of
surplus stock (kg) on 01.05.2004 from Row 19, Box D of Annex
1 |
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7. |
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, |
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|
Currency exchange
rate specified by the Bank of Latvia in LVL for 1 Euro on
01.05.2004. |
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8. |
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, |
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|
Calculation of
Part I of the duty payable according to EA rates (LVL) of Box
1.
((1Column 1 x Box 6/100) + ((Box
5/100) x Box 3 x 7Column 7)) |
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9. |
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, |
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Calculation of
Part II of the duty payable according to ADS/Z rates (LVL) of
Box 2.
((2Column 2 x Box 6/100) + ((Box
5/100) x Box 4 x 7Column 7)) |
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10. |
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, |
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Amount of the charge (LVL) |
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(If the
amount of Box 8 is greater than amount of Box 9, then the
amount of the charge shall be set at the amount of Box 9 |
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|
If the
amount of Box 8 is less than the amount of Box 9, then the
amount of the charge shall be set at the amount of Box
8) |
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|
Notes.
1 The EU customs duty in effect on 1 May 2004
pursuant to Commission Regulation (EC) No. 1972/2003 on
transitional measures to be adopted in respect of trade in
agricultural products on account of the accession of the
Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Hungary, Malta, Poland, Slovenia and Slovakia, as well as
pursuant to Commission Regulation (EC) No. 1789/2003
amending Annex I to Council Regulation (EEC) No. 2658/87 on
the tariff and statistical nomenclature and on the Common
Customs Tariff, shall be presented in Boxes 1, 2, 3, 4 and
5.
2 If the part of the duty in the common
customs tariff which provides that the first part of the
customs duty due shall not exceed the second one is not
indicated, then it shall be indicated as MAX and Boxes 3
and 4 shall be deleted from the calculation
section. 3 The additional code for the
calculation of taxes shall be determined in accordance with
Commission Regulation (EC) No 1789/2003 amending Annex I On
Combined Nomenclature, Part Three On Annexes of tariffs,
Annex I On the component of agriculture (EA), the
Additional Duty on Sugar (AD S/Z) and the Additional Duty
on Flour (AD F/M) of and Section I On Annexes of
Agriculture to Council Regulation (EEC) No 2658/87 on the
tariff and statistical nomenclature and on the Common
Customs Tariff.
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Examples |
Code
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Description
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Duty rate
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Calculation of the Duty
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1806 20 10 |
Other articles in briquettes,
platelets or bars of weight greater than 2 kg or articles of
liquid, paste, powder, granulate or other forms, in
containers, unpacked or in packaging which weighs greater
than 2 kg containing 31 % or more cocoa butter, or containing
31 % or more cocoa butter and milk fats in the total
mass |
8,3 % + EA MAX18,7 + AD S/Z |
1) 8,3 % from the customs value of the goods + the
agricultural component in accordance with Annex 1
2) 18.7 % from the customs value of the goods + the
additional duty on sugar in accordance with Annex 1
Apply the lower duty calculated from both of these
|
1806 20 70 |
Chocolate milk crumbs with a
weight greater than 2 kg, not packed in containers or in
packaging the weight of which exceeds 2 kg |
15.4 % + EA |
15.4 % from the customs value of
the goods + the agricultural component in accordance with
Annex 1 |
1901 90 99 |
Other food products of flour,
groats, meal, starch or malt extract not mentioned elsewhere
which do not contain cocoa or which contain cocoa by weight,
recalculated to a totally fatless base, which is less than 40
% |
7.6 % + EA |
7.6 % from the customs value of
the goods + the agricultural component in accordance with
Annex 1 |
Minister for Agriculture M. Roze
Annex 8
Cabinet
Regulation No. 368
20 April 2004
Calculation of
the payment for excess product stocks
Taxpayer registration code or |
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personal identity number of the declarant |
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CN code of product |
10011000;
10019091; 10019099; 1002; 1003; 1004; 10051090; 10059000;
10061021; 10061023; 10061025; 10061027; 10061092; 10061094;
10061096; 10061098; 100620; 100630; 10064000; 10070090;
10081000; 10082000; 10089010; 10089090 1101; 1102; 1103;
1104; 1107; 1108, except 11082000 |
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Circle the relevant CN code in respect of which the
calculation shall be made |
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1. |
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, |
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EUR/t |
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EU customs
duty1 |
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2. |
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The amount
of surplus stocks (kg) on 01.05.2004 from Row 19, Box C of
Annex 1 |
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3. |
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Currency exchange
rate specified by the Bank of Latvia in LVL for 1 Euro on
01.05.2004. |
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4. |
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, |
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Amount of the charge (LVL) |
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(( Box
2/1000) x 1 Column 1 x 3 Column 3) |
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Note.
1 The EU customs duty in effect on 1 May 2004
pursuant to Commission Regulation (EC) No. 1972/2003 on the
transitional measures to be adopted in respect of trade in
agricultural products on account of the accession of the
Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Hungary, Malta, Poland, Slovenia and Slovakia, as well as
pursuant to Commission Regulation (EC) No. 1789/2003
amending Annex I to Council Regulation (EEC) No. 2658/87 on
the tariff and statistical nomenclature and on the Common
Customs Tariff, shall be indicated in this box.
|
Examples |
Code
|
Description
|
Duty rate
|
Calculation of the Duty
|
1003 00 10
|
Barley seeds (superelites and
seeds of higher quality, elite dressed seeds , first -growth
ration seed and others) |
93 €/t
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93 € per tonne
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1006 30 61
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Wholly shelled, steamed short
grain rice |
416 €/t
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416 € per tonne
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Minister for Agriculture M. Roze
Translation © 2007 Tulkošanas un terminoloģijas
centrs (Translation and Terminology Centre)