Procedures for Marking Alcoholic Beverages, Tobacco Products, Liquid to Be Used in Electronic Cigarettes, Ingredients for the Preparation of Liquid to Be Used in Electronic Cigarettes, and Tobacco Substitute Products with Excise Duty StampsIssued pursuant to I. General Provisions1. The Regulation prescribes the procedures for marking alcoholic beverages, tobacco products, liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products with excise duty stamps, including the conditions regarding the amount of excise duty stamps to be ordered, the time periods for issuing and conditions for receipt thereof, and also the requirements for the provision of information on the stamps used. 2. The State Revenue Service shall issue excise duty stamps: 2.1. to an approved warehousekeeper: 2.1.1. for the marking of excise goods in the tax warehouse of an approved tax warehousekeeper if marking has been indicated as the type of activity in the special permit (licence); 2.1.2. for sending excise duty stamps to another Member State; 2.1.3. for sending excise duty stamps to another tax warehouse in the Republic of Latvia for the marking of liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, or tobacco substitute products; 2.2. to an importer - for the marking of excise goods in a customs warehouse or for sending excise duty stamps to a foreign country which is not a Member State; 2.3. to a registered consignee, a temporary registered consignee, or a person who brings into Republic of Latvia or receives excise goods to be stamped with excise duty stamps from another Member State in accordance with Section 26 of the law On Excise Duties (hereinafter - another person) - for sending excise duty stamps to another Member State. 3. Types of excise duty stamps: 3.1. stickers with a holographic element (images) (in rolls) the size of which is 16 x 18 mm (the permissible difference of size is ± 0.5 mm) and which are used for the marking of alcoholic beverages, tobacco products (except for cigarettes), liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products; 3.2. paper excise duty stamps (in sheets or cut) the size of which is 16 x 32 mm (the permissible difference of size is ± 0.5 mm) and which are used for the marking of tobacco products, liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products. 4. The payer of excise duty (hereinafter - the taxpayer) shall ensure that excise duty stamps are claimed not later than within six months from the day of submitting the submission referred to in Paragraph 7, 11, or 14 of this Regulation. 5. The State Revenue Service shall, on the basis of a submission of a taxpayer (Annex 1, 2, or 3), issue excise duty stamps to the taxpayer and attach a delivery document. The delivery document shall include the following: 5.1. for excise duty stamps for the marking of alcoholic beverages - the number corresponding to the alcoholic beverage assigned by the State Revenue Service, the group, volume, percentage volume of the alcoholic beverage (only for Group 5 - other alcoholic beverages), series and interval of excise duty stamps, quantity of excise duty stamps, and the calculated excise duty; 5.2. for excise duty stamps for the marking of cigarettes - the number corresponding to the tobacco product assigned by the State Revenue Service, name of cigarettes, maximum retail selling price, series and interval of excise duty stamps, quantity of excise duty stamps, and the calculated excise duty; 5.3. for excise duty stamps for the marking of smoking tobacco, cigars and cigarillos, heated tobacco, liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products - the number corresponding to the product assigned by the State Revenue Service, the type of product, marked unit (grams, pieces, or millilitres), series and interval of excise duty stamps, quantity of excise duty stamps, and the calculated excise duty. 6. The taxpayer shall use the received excise duty stamps only for the marking of excise goods specified in the submission referred to in Paragraph 5 of this Regulation in accordance with the intervals of the issued excise duty stamps specified in the delivery document. II. Conditions for the Marking of Alcoholic Beverages7. In order to receive the excise duty stamps for the marking of alcoholic beverages, the taxpayer shall submit to the State Revenue Service a separate submission for the receipt of the excise duty stamps for each type of the taxpayer (Annex 1). 8. The State Revenue Service shall, within five working days after receipt of the submission referred to in Paragraph 7 of this Regulation, ensure the issuance of the excise duty stamps. 9. The State Revenue Service shall issue the excise duty stamps if the volume of one packaging unit of the alcoholic beverage conforms to the requirements laid down in the laws and regulations regarding the standard values of the nominal volume of the packaging of pre-packaged goods. 10. The excise duty stamp shall be attached to each packaging unit of primary packaging so that the excise duty stamp on the packaging unit is durable and does not cover the information on the alcoholic beverage and so that the excise duty stamp is not covered by any other information in compliance with one of the following conditions: 10.1. on the cap or cork if the size thereof allows to place the excise duty stamp without deforming it; 10.2. so that the excise duty stamp would touch the basic label of the alcoholic beverage; 10.3. in a place visible to a consumer and control authorities if it is not possible to attach the excise duty stamp to the packaging unit of primary packaging or pursuant to the conditions referred to in Sub-paragraph 10.1 or 10.2 of this Regulation. III. Conditions for the Marking of Cigarettes11. In order to receive the excise duty stamps for the marking of cigarettes, the taxpayer shall submit to the State Revenue Service a separate submission for the ordering and receipt of the excise duty stamps for each type of the taxpayer (Annex 2). A separate submission for the ordering and receipt of the excise duty stamps shall be also submitted if the excise duty stamp will be used as a security element and will be attached to the tobacco products intended for sale in duty-free shops, provided that the respective tobacco products are subject to exemption from the excise duty in accordance with Section 20 and Section 21, Paragraph six of the law On Excise Duties. 12. The State Revenue Service shall issue the excise duty stamps to the taxpayer starting from the tenth working day after receipt of the submission referred to in Paragraph 11 of this Regulation. 13. The excise duty stamp shall be attached to a cigarette package so that the excise duty stamp becomes damaged upon opening the package and also so that it does not cover the information about the cigarette package, warnings of the impact on health placed on the packaging or any other information: 13.1. for a hard cigarette package it shall be attached under the closed transparent additional wrapper to the side surfaces; 13.2. for a soft cigarette package it shall be attached under the closed transparent additional wrapper across the surface of the upper edge (the opening); 13.3. for a hard cigarette package without the closed transparent additional wrapper it shall be attached to the side surfaces. IV. Conditions for the Marking of Smoking Tobacco, Cigars and Cigarillos, Heated Tobacco, Liquid to Be Used in Electronic Cigarettes, Ingredients for the Preparation of Liquid to Be Used in Electronic Cigarettes, and Tobacco Substitute Products14. To receive excise duty stamps for smoking tobacco, cigars, cigarillos, heated tobacco, liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products, the taxpayer shall submit to the State Revenue Service a separate submission for the receipt of excise duty stamps for each type of the taxpayer (Annex 3). A separate submission for the receipt of the excise duty stamps shall be submitted to receive the excise duty stamps for liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products and if the excise duty stamp will be used as a security element and will be attached to the tobacco products intended for sale in duty-free shops, provided that the respective tobacco products are subject to exemption from the excise duty in accordance with Section 20 and Section 21, Paragraph six of the law On Excise Duties. 15. The State Revenue Service shall, within five working days after receipt of the submission referred to in Paragraph 14 of this Regulation, ensure the issuance of the excise duty stamps. 16. The minimum quantity of paper excise duty stamps to be issued for the marking of excise goods referred to in Paragraph 14 of this Regulation based on one submission shall be 500 pieces. 17. An excise duty stamp shall be attached to each packaging unit of smoking tobacco, cigars, cigarillos, and heated tobacco so that the excise duty stamp is durable and does not cover other information, and so that other information does not cover the excise duty stamp, in compliance with the following conditions: 17.1. a paper excise duty stamp shall be attached to the opening of each packaging unit so that the excise duty stamp would become damaged upon opening the packaging of the product; 17.2. stickers with a holographic element (image) shall be attached to the surface of the packaging unit of the product; 17.3. if the product has a closed transparent additional wrapper, the excise duty stamp shall be attached under it (except for herbal smoking products - the excise duty stamp may be attached to their closed transparent additional wrapper). 18. An excise duty stamp shall be attached to each packaging unit of liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products so that the excise duty stamp on the packaging unit is durable and does not cover other information, and so that other information does not cover the excise duty stamp, in compliance with the following conditions: 18.1. a paper excise duty stamp shall be attached to the opening of each packaging unit so that the excise duty stamp would become damaged upon opening the packaging of the product; 18.2. stickers with a holographic element (image) shall be attached to the surface of the packaging unit of the product; 18.3. if an excise duty stamp cannot be attached to the packaging unit, it shall be attached to the outer packaging. If an excise duty stamp is attached to the outer packaging, the outer packaging shall contain no more than one packaging unit. V. Provision of Information on the Circulation of Excise Duty Stamps19. The taxpayer who has received the excise duty stamps shall submit the report on the circulation of the excise duty stamps of alcoholic beverages and tobacco products in the preceding month (hereinafter - the report on the circulation of stamps) to the State Revenue Service each month by the fifteenth date (Annexes 4 and 5). 20. The taxpayer shall submit the report on the circulation of stamps starting from the taxation period in which the excise duty stamps are received separately for each type of the taxpayer referred to in Paragraph 2 of this Regulation. The report on the circulation of stamps shall be submitted for as long as there is a remainder of the excise duty stamps. 21. If the special permit (licence) for the activity of an approved warehousekeeper or for the activity of a registered consignee, or an entry indicated therein regarding a specific type of excise goods has been cancelled for the taxpayer, the taxpayer shall carry out an inventory of the remainder of the excise duty stamps according to the situation on the day of cancelling the special permit (licence) or the entry indicated therein regarding a specific type of excise goods and shall submit the report on the circulation of stamps. The day on which the special permit (licence) or the entry indicated therein regarding a specific type of excise goods has been cancelled shall be regarded as the last day of the taxation period of the report. 22. The taxpayer who has several tax warehouses in his or her possession shall submit a joint report on the circulation of stamps for all tax warehouses in the possession thereof. 23. The reports on the circulation of stamps shall not be submitted but the excise duty shall be paid before the receipt of excise duty stamps by: 23.1. an approved warehousekeeper who, in accordance with the provisions of the Handling of Alcoholic Beverages Law, produces wine or fermented beverages himself or herself the total volume of which does not exceed 1000 litres per calendar year from products acquired in the gardens and hives in the ownership or possession thereof or from plants growing in the wild (without using spirit or alcoholic beverages produced by others); 23.2. the taxpayers who perform activities with liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products; 23.3. an importer; 23.4. another person. VI. Return of Excise Duty Stamps to the State Revenue Service24. The taxpayer whose special permit (licence) or an entry indicated therein regarding a specific type of excise goods has been cancelled and the recording whereof includes excise duty stamps shall return all remaining and unused (non-attached) excise duty stamps to the State Revenue Service within 30 days after cancelling the special permit (licence) or the entry indicated therein regarding a specific type of excise goods. 25. The taxpayer shall return excise duty stamps to the State Revenue Service by submitting a submission for the returned excise duty stamps for alcoholic beverages (Annex 6) or for the excise duty stamps for tobacco products, liquid to be used in electronic cigarettes, ingredients for the preparation of liquid to be used in electronic cigarettes, and tobacco substitute products (Annex 7). The following shall be indicated in the submission: 25.1. type of the taxpayer; 25.2. information on the payment of the excise duty; 25.3. information on the returned excise duty stamps. 26. If the taxpayer returns the excise duty stamps for which the excise duty has been paid, the information on the diversion or transfer of the paid excise duty for the covering of tax debts, future payments of the excise duty, other tax payments or repayment shall be indicated in the submission referred to in Paragraph 25 of this Regulation. 27. The taxpayer shall, within three working days after submitting the submission for the returned excise duty stamps, return to the State Revenue Service the excise duty stamps glued separately on A4 pages according to the series and number intervals of the excise duty stamps. The excise duty stamps intended for the marking of cigarettes shall be returned by gluing them separately on A4 pages according to the series, number intervals of the excise duty stamps, maximum retail selling price, and the number of cigarettes in a package. If the excise duty stamps have not been used and remain in the original packaging, they shall be returned in the original packaging. 28. After receipt of the excise duty stamps, the responsible official of the State Revenue Service shall print out the submission for the returned excise duty stamps of the taxpayer, make a note thereon regarding the acceptance of the excise duty stamps indicated in the submission for storage until the identification thereof and shall issue the print-out of the abovementioned submission with the note made to the taxpayer. The State Revenue Service shall perform the identification of the excise duty stamps within a month from the receipt of the excise duty stamps. 29. After identification of the excise duty stamps, the responsible official of the State Revenue Service shall send the information on the returned and identified excise duty stamps to the taxpayer, indicating the date of identification, the compliance of the excise duty stamps with the number and the excise duty indicated in the submission. 30. After receipt of the information on the returned and identified excise duty stamps, the taxpayer shall include the excise duty stamps identified by the State Revenue Service in the report on the circulation of stamps for the taxation period in which the State Revenue Service has identified the excise duty stamps. VII. Closing Provision31. The exception referred to in Sub-paragraph 17.3 of this Regulation - regarding the attachment of the excise duty stamp to the closed transparent additional wrapper - shall also apply until 31 December 2021 to the heated tobacco produced until 30 June 2021. Prime Minister A. K. Kariņš Minister for Finance J. Reirs
Annex 1 Submission for the Receipt of the Excise Duty Stamps Provided for the Marking of Alcoholic BeveragesName of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
Notes. Minister for Finance J. Reirs
Annex 2 Submission for the Ordering and Receipt of the Excise Duty Stamps Provided for the Marking of CigarettesName of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
The maximum retail selling price of cigarettes and the number of cigarettes in a package shall be printed:
Notes. Minister for Finance J. Reirs
Annex 3 Submission for the Receipt of the Excise Duty Stamps Provided for the Marking of Smoking Tobacco, Cigars and Cigarillos, Heated Tobacco, Liquid to Be Used in Electronic Cigarettes, Ingredients for the Preparation of Liquid to Be Used in Electronic Cigarettes, and Tobacco Substitute ProductsName of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
Note. 1 Types of excise goods: Minister for Finance J. Reirs
Annex 4 Report on the Circulation of the Excise Duty Stamps Provided for the Marking of Alcoholic BeveragesTaxation period _______________________________ Name of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
Notes. Minister for Finance J. Reirs
Annex 5 Report on the Circulation of the Excise Duty Stamps Provided for the Marking of Tobacco ProductsTaxation period _______________________________ Name of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
Table 1
Notes. Table 2 Itemised list of Table 1, column 15 "Excise duty stamps which are subject to the payment of the excise duty" and column 16 "Excise duty stamps for which the excise duty has been paid in any of the preceding taxation periods"
Minister for Finance J. Reirs
Annex 6 Submission for the Returned Excise Duty Stamps Provided for the Marking of Alcoholic BeveragesName of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
Excise duty:
Returned excise duty stamps:
The excise duty which has been paid4 shall be:
Notes. Minister for Finance J. Reirs
Annex 7 Submission Regarding the Returned Excise Duty Stamps Provided for the Marking of Cigarettes, Smoking Tobacco, Cigars and Cigarillos, Heated Tobacco, Liquid to Be Used in Electronic Cigarettes, Ingredients for the Preparation of Liquid to Be Used in Electronic Cigarettes, and Tobacco Substitute ProductsName of the taxpayer _______________________________ Registration code of the taxpayer _______________________________ Telephone _______________________________ Type of the taxpayer:
Excise duty:
Returned excise duty stamps:
The excise duty which has been paid4 shall be:
Notes. Minister for Finance J. Reirs Translation © 2022 Valsts valodas centrs (State Language Centre) |
Document information
Title: Kārtība, kādā alkoholiskos dzērienus, tabakas izstrādājumus, elektroniskajās cigaretēs izmantojamo ..
Status:
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approved warehousekeeper
