Regulations Regarding a Registered Place of Export and Procedures for Informing of the Exit of Goods from a Place where Goods Released in Export Procedure may be Stored

Issued pursuant to Section 23.¹, Paragraph three
and Section 23.², Paragraph two of the Customs Law

1. The Regulation prescribes:

1.1. the procedures and conditions for the registration of the place of export specified in Section 23.¹, Paragraph one, Clause 7 of the Customs Law (hereinafter - the place of export) or for the refusal to register the place of export;

1.2. the procedures by which changes shall be made to the registration data of the place of export or the decision on refusal to make changes to the abovementioned data shall be taken;

1.3. the procedures for the invalidation of registration of the place of export;

1.4. the procedures by which an exporter or an empowered person of the exporter shall inform of the exit of goods from the place specified in Section 23.², Paragraph one of the Customs Law.

2. A person shall submit the submissions referred to in this Regulation and the documents related thereto to the State Revenue Service through the Electronic Declaration System (EDS) of the State Revenue Service referred to in Section 13, Paragraph one of the Customs Law.

3. The State Revenue Service shall register the place referred to in Paragraph 4 of this Regulation with the Electronic Declaration System (EDS) of the State Revenue Service, allocating an identification number to the registered place of export.

4. The following may be the place of export:

4.1. the place specified in the authorisation for an approved excise goods warehouse keeper;

4.2. a place which has been registered with the Tax Information System as the place where the main activity of the person is performed if the type of the main activity of the person has been classified in the following divisions of NACE Revision 2 (in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (Text with EEA relevance)):

4.2.1. Agriculture, Forestry and Fishing - from 01 to 03;

4.2.2. Mining and Quarrying - from 05 to 09;

4.2.3. Manufacturing - from 10 to 33;

4.3. a place which has been registered with the Tax Information System as the place where the main activity of the person is performed if the type of the main activity of the person has been classified in the Class 52.10, Warehousing and storage, of NACE Revision 2.

5. In order for the State Revenue Service to register the place of export, the person shall submit a submission to the State Revenue Service. The following information shall be indicated in the submission:

5.1. the name and legal address of the person;

5.2. the registration and identification number (EORI number) provided for in Article 1(18) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code;

5.3. the given name and surname of the contact person;

5.4. the address of the place (space or territory) where it is intended to apply export procedure or to store the goods released in export procedure.

6. The submission referred to in Paragraph 5 of this Regulation shall be submitted:

6.1. by an approved excise goods warehouse keeper;

6.2. by a person who performs economic activity in the types of the main activity referred to in Sub-paragraph 4.2 or 4.3 of this Regulation and is the owner or holder of the corresponding place of the main activity (immovable property);

6.3. by the authorised economic operator.

7. The State Revenue Service shall register the place of export if all the conditions referred to in Paragraphs 4, 5, and 6 of this Regulation have been fulfilled and the person referred to in Paragraph 6 of this Regulation has been registered with the Commercial Register of the Republic of Latvia.

8. The State Revenue Service shall take the decision not to register the place of export indicated in the submission referred to in Paragraph 5 of this Regulation if the conditions referred to in Paragraph 7 of this Regulation have not been fulfilled. The State Revenue Service shall take the abovementioned decision and notify it to the person in the Electronic Declaration System (EDS) of the State Revenue Service.

9. A person for whom the State Revenue Service has registered the place of export shall, in relation to the changes in the information referred to in Paragraph 5 of this Regulation within five working days from the day of occurrence of the changes, submit a submission to the State Revenue Service regarding changes in the registration data of the place of export.

10. After receipt of the submission referred to in Paragraph 9 of this Regulation, the State Revenue Service shall, within 10 working days, make amendments to the registration data of the place of export.

11. The State Revenue Service shall take the decision not to amend the registration data of the place of export if it is detected that the person has provided information not corresponding to Paragraph 4, 5, or 6 of this Regulation or false information. The State Revenue Service shall take the abovementioned decision and notify it to the person in the Electronic Declaration System (EDS) of the State Revenue Service.

12. The State Revenue Service shall invalidate registration of the place of export if the person referred to in Paragraph 6 of this Regulation submits to the State Revenue Service a submission for the invalidation of registration of the place of export. The State Revenue Service shall notify the person of invalidation of registration of the place of export in the Electronic Declaration System (EDS) of the State Revenue Service.

13. If the goods released in export procedure, prior to bringing out of the goods from the customs territory of the Union, are placed in the places referred to in Section 23.², Paragraph one of the Customs Law for the application of the TIR procedure, for the application of the Union transit procedure, or for bringing out under the single transport contract (the goods will be taken over by a railway company, an airline, a postal company, or a shipping company), an exporter or an empowered person of the exporter shall, prior to bringing out the goods, submit a notification in the Electronic Declaration System (EDS) of the State Revenue Service - in section "Arrival notification" of the customs office of exit of the Export Control System of the Electronic Customs Data Processing System (EMDAS).

14. If the goods released in export procedure, prior to bringing out of the goods from the customs territory of the Union, are placed in the places referred to in Section 23.², Paragraph one of the Customs Law for consolidation or bringing out in parts, an exporter or an empowered person of the exporter shall, prior to bringing out the goods:

14.1. submit a notification in the Electronic Declaration System (EDS) of the State Revenue Service - in section "Arrival notification" of the customs office of exit of the Export Control System of the Electronic Customs Data Processing System (EMDAS);

14.2. fill in and submit a notification "Manifest" in the Electronic Declaration System (EDS) of the State Revenue Service - in section "Related information" of the customs office of exit of the Export Control System of the Electronic Customs Data Processing System (EMDAS).

15. The Regulation shall come into force on 1 September 2020.

Prime Minister A. K. Kariņš

Minister for Finance J. Reirs

Translation © 2022 Valsts valodas centrs (State Language Centre)