Procedures for Filling in and Submitting a Notification on the Movement of Excise Goods at a Border Crossing Point Set up on a Motorway

Issued pursuant to
Section 6, Clause 19 of the Customs Law

1. This Regulation prescribes the procedures for filling in and submitting a notification on the movement of excise goods (hereinafter - the notification) (Annex) at a border crossing point set up on a motorway in the Republic of Latvia (hereinafter - the motorway border crossing point) with regard to the following:

1.1. certain excise goods which a natural person carries in the personal luggage that qualifies as such within the meaning of Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, and which are exempt from value added tax in accordance with Section 53, Paragraph fifteen of the Value Added Tax Law and from excise duty in accordance with Article 21, Paragraph four of the law On Excise Duties;

1.2. the fuel in a commercial motor vehicle which is necessary for ensuring the operation of the vehicle and which is exempt from value added tax in accordance with Section 53, Paragraph three of the Value Added Tax Law and from excise duty in accordance with Article 18, Paragraph nine of the law On Excise Duties.

2. A natural person (hereinafter - the person) who enters the Republic of Latvia shall fill in the following sections of the notification at the motorway border crossing point:

2.1. section A shall be filled in by all persons who enter the Republic of Latvia;

2.2. section B shall be filled in by persons who enter the Republic of Latvia by driving a private motor vehicle;

2.3. section C shall be filled in by persons who enter the Republic of Latvia by driving a commercial motor vehicle.

3. Within the meaning of this Regulation certain excise goods shall include the following:

3.1. alcoholic beverages;

3.2. tobacco products;

3.3. fuel.

4. The person who leaves the Republic of Latvia driving a private motor vehicle shall fill in sections A and B of the notification with regard to the fuel in a standard fuel tank of the vehicle if the relevant person plans to re-enter the Republic of Latvia with the same vehicle within the following seven days and wishes to apply an exemption from customs charges to the fuel in the standard fuel tank of the vehicle.

5. The person shall submit the completed notification to the customs official of the State Revenue Service or, if there is no customs control at the motorway border crossing point, - to the official of the State Border Guard.

Prime Minister A. K. Kariņš

Acting for the Minister for Finance -
Minister for Health I. Viņķele

Annex
Cabinet Regulation No. 334
16 July 2019

Akcīzes preču pārvietošanas paziņojums/

AIZPILDA DRUKĀTIEM BURTIEM/ЗАПОЛНЯЕТСЯ ПЕЧАТНЫМИ БУКВАМИ/TO BE COMPLETED IN BLOCK LETTERS

A sadaļa (Aizpilda visas personas/Заполняется всеми лицами/To be completed by all persons)

B sadaļa (Aizpilda mehānisko transportlīdzekļu vadītāji/Заполняется водителями транспортных средств/To be completed by the drivers)

Degviela/Топливо/Fuel		Daudzums/ количество/ amount	Mērvienība/ единица измерения/ unit
dīzeļdegviela/дизельное топливо/diesel fuel	bezsvina benzīns/неэтилированный бензин/unleaded petrol
degviela transportlīdzekļa degvielas standarttvertnē/ топливо в стандартном топливном баке транспортного средства/ fuel in the standard fuel tank of the vehicle			litri/литры/litres
degviela pārvietojamās tvertnēs/ топливо в переносных емкостях/ fuel in portable tanks			litri/литры/litres

C sadaļa (Aizpilda komerciālo mehānisko transportlīdzekļu vadītāji/Заполняется водителями коммерческого механического транспортного средства/To be completed by drivers of commercial motor vehicles)

Paraksts/Подпись/Signature ____________________________________

Acting for the Minister for Finance -
Minister for Health I. Viņķele

Translation © 2020 Valsts valodas centrs (State Language Centre)