Text consolidated by Valsts valodas centrs (State
Language Centre) with amending laws of:
18 March 2004 [shall come
into force from 1 May 2004];
29 April 2004 [shall come into force from 1 May
2004];
20 December 2004 [shall come into force from 1 January
2005];
14 April 2005 [shall come into force from 10 May
2005];
10 November 2005 [shall come into force from 1 January
2006];
19 December 2006 [shall come into force from 1 January
2007];
8 November 2007 [shall come into force from 1 January
2008];
14 November 2008 [shall come into force from 29 November
2008];
12 December 2008 [shall come into force from 1 February
2009];
12 June 2009 [shall come into force from 1 July
2009];
24 September 2009 [shall come into force from 23 October
2009];
1 December 2009 [shall come into force from 1 January
2010];
22 April 2010 [shall come into force from 1 May
2010];
25 August 2010 [shall come into force from 28 August
2010];
28 October 2010 [shall come into force from 1 January
2011];
20 December 2010 [shall come into force from 1 January
2011];
14 April 2011 [shall come into force from 1 May
2011];
15 December 2011 [shall come into force from 1 January
2012];
19 September 2013 [shall come into force from 25
September 2013];
6 November 2013 [shall come into force from 1 January
2014];
17 December 2014 [shall come into force from 1 January
2015];
7 May 2015 [shall come into force from 21 May
2015];
18 June 2015 [shall come into force from 1 August
2015];
30 November 2015 [shall come into force from 1 January
2016];
10 December 2015 [shall come into force from 1 January
2016];
5 May 2016 [shall come into force from 8 June
2016];
23 November 2016 [shall come into force from 1 January
2017];
9 March 2017 [shall come into force from 1 April
2017];
27 July 2017 [shall come into force from 1 January
2018];
25 October 2018 [shall come into force from 1 January
2019];
23 May 2019 [shall come into force from 1 January
2021];
8 July 2019 [shall come into force from 12 July
2019];
17 October 2019 [shall come into force from 19 November
2019];
6 February 2020 [shall come into force from 1 May
2020];
20 February 2020 [shall come into force from 27 February
2020].
If a whole or part of a section has been amended, the
date of the amending law appears in square brackets at
the end of the section. If a whole section, paragraph or
clause has been deleted, the date of the deletion appears
in square brackets beside the deleted section, paragraph
or clause.
|
The Saeima1 has adopted
and the President has proclaimed the following Law:
On Excise
Duties
Chapter I
General Provisions
Section 1. Terms Used in this
Law
(1) Terms used in this Law correspond to the terms used in the
law On Taxes and Duties and the Handling of Alcoholic Beverages
Law, unless otherwise specified by this Law.
(2) The following terms are also used in this Law:
1) excisable goods - alcoholic beverages, tobacco
products, oil products, non-alcoholic beverages, coffee, natural
gas, and liquid to be used in electronic cigarettes;
2) excise duty stamp - an alcoholic beverage or tobacco
product excise duty stamp which is attached to the packaging of
alcoholic beverages (a bottle or other packaging) or the
packaging unit of tobacco products, and which certifies that the
labelled alcoholic beverages or tobacco products are of legal
origin and that these products are under State control in
conformity with the specified rules for payment of excise duty.
For tobacco products, the excise duty stamp shall also perform
functions of a security element;
21) damaged excise duty stamp - an excise
duty stamp, which has become unusable in the production,
treatment, processing, packing or marking process of alcoholic
beverages and tobacco products;
22) invalid excise duty stamp - an excise
duty stamp, in which in the production process thereof defects
have appeared and therefore it may not be used for the marking of
alcoholic beverages and tobacco products;
23) unused excise duty stamp - an excise
duty stamp, which the payer of duty has received, but has not
attached to a packaging unit of an alcoholic beverage or tobacco
product;
3) duty suspension arrangement - deferment of excise
duty payment in relation to producing, processing, storing and
relocation of excisable goods and other activities in accordance
with the law;
4) Member State - any European Union Member State;
5) maximum retail selling price - the price of
cigarettes (including all taxes) which is indicated (printed) on
the excise duty stamp attached to the packaging unit of
cigarettes or also indicated (printed) on the packaging unit of
cigarettes and which conforms to the price determined for
particular cigarettes by recipients of excise duty stamps upon
ordering of excise duty stamps for these cigarettes;
6) weighted average retail selling price - the maximum
retail selling price of cigarettes specified in a relevant time
period, taking into account the total value of cigarettes
released for consumption and released into free circulation, and
the number of cigarettes;
7) tax warehouse - a place where an approved
warehousekeeper produces, processes, stores, imports, receives,
dispatches or performs other activities with excisable goods,
applying duty suspension arrangement;
8) importer - a person who declares excisable goods for
the customs procedure - release into free circulation - brought
in the Republic of Latvia from a foreign state other than a
Member State, or from a territory referred to in Section 2,
Paragraph 3.1 of this Law;
9) approved warehousekeeper - a person having the right
to keep a tax warehouse in the ownership or possession
thereof;
10) registered consignee - a person who does not have
the status of an approved warehousekeeper but who has the right
to receive alcoholic beverages, tobacco products or oil products
from another Member State or from a registered consignor and an
approved warehousekeeper in the Republic of Latvia, applying
suspension of excise duty thereto;
11) temporarily registered consignee - a person who
does not have the status of an approved warehousekeeper and who
has the right to perform one specific operation - the single
receipt of a specific alcoholic beverage, tobacco product or oil
products from another Member State or from a registered consignor
and an approved warehousekeeper in the Republic of Latvia,
applying suspension of excise duty thereto;
12) distance seller - a person who, in accordance with
Sections 10 and 26 of this Law, dispatches excisable goods from
one Member State to another Member State to a person who does not
have the status of an approved warehousekeeper, a registered
consignee or a temporarily registered consignee;
13) [1 December 2009];
14) security - excise duty security by which the
submitter thereof undertakes to pay excise duty for excise goods
in accordance with this Law if the appropriate person fails to
fulfil the requirements prescribed by the Law;
15) independent small brewery - a brewery, which is
legally and economically independent of other breweries and
utilises premises, which are located separately from other
brewery premises, and the produced volume of beer of which does
not exceed 50 thousand hectolitres annually;
16) registered consignor - a person who has the right
to send only alcoholic beverages, tobacco products or oil
products, applying suspension of excise duty when releasing them
into free circulation in accordance with Article 201 of
Regulation (EU) No 952/2013 of the European Parliament and of the
Council of 9 October 2013 laying down the Union Customs Code
(hereinafter - Council Regulation No 952/2013), to a tax
warehouse in the Republic of Latvia or in another Member State,
to a registered consignee in the Republic of Latvia or in another
Member State, or to a temporarily registered consignee in the
Republic of Latvia or in another Member State;
17) liquid to be used in electronic cigarettes - liquid
which is used in disposable and rechargeable electronic
cigarettes or is used in order to fill up an electronic
cigarette, and which contains or does not contain nicotine.
[20 December 2004; 14 April 2005; 19 December 2006; 14
November 2008; 1 December 2009; 28 October 2010; 30 November
2015; 5 May 2016; 9 March 2017; 25 October 2018 / Amendment
regarding supplementation of Paragraph two, Clause 2 with a
sentence shall come into force on 20 May 2019. See Paragraph 106
of Transitional Provisions]
Section 2. Scope of Application of
this Law
(1) This Law prescribes the procedures by which the excise
duty (hereinafter - the duty) shall be imposed on excisable
goods, and it applies to excisable goods regardless of their
origin with which the activities specified by law in the Republic
of Latvia are performed.
(2) Section 8, Paragraph five, Section 20, Paragraph two,
Clause 1, Sub-clause "a", Section 25, Paragraphs one, two, three,
four, five, six, seven, eight, nine, and ten, Sections 26, 31 and
32 of this Law shall not apply to activities involving liquid to
be used in electronic cigarettes, non-alcoholic beverages and
coffee. Section 2, Paragraphs six and seven, Section 8, Section
20, Paragraph two, Clause 1, Sub-clause "a", Section 25, except
for Paragraphs seventeen and eighteen thereof, Section 26, except
for Paragraph 1.2 thereof, Sections 31 and 32 of this
Law shall not apply to any activities involving natural gas.
Section 2, Paragraphs six and seven, Sections 8, 20, 25, 26, 27,
31 and 32 of this Law shall not apply to activities with food
supplements which contain alcohol and which are registered,
distributed, sold, processed and supplied in accordance with the
laws and regulations regarding the mandatory safety and labelling
requirements for food supplements and the procedures for the
registration of food supplements.
(21) The provisions of this Law (including
regarding the payment of duty, submission of documents and
others) shall not apply to the storage, movement and destruction
of such excisable goods, which are real evidence or attached
property in a criminal proceeding, removed property in an
administrative violation matter or property falling within the
jurisdiction of the State.
(3) The provisions of this Law regarding moving of excisable
goods from other Member States or to other Member States shall
also be applied to the following territories:
1) the Principality of Monaco (transactions with this
territory shall be deemed to be transactions, which have been
commenced in the French Republic or are intended for it);
2) Jungholz and Mittelberg (Kleines Walsertal) (transactions
with this territory shall be deemed to be transactions, which
have been commenced in the Federal Republic of Germany or are
intended for it);
3) the Isle of Man (transactions with this territory shall be
deemed to be transactions, which have been commenced in the
United Kingdom of Great Britain and Northern Ireland or are
intended for it);
4) San Marino (transactions with this territory shall be
deemed to be transactions, which have been commenced in Italian
Republic or are intended for it);
5) the United Kingdom territories of the Sovereign Base Areas
of Akrotiri and Dhekelia (transactions with these territories
shall be deemed to be transactions, which have been commenced in
Cyprus or are intended for it).
(31) The provisions of this Law regarding moving of
excisable goods from other Member States or to other Member
States shall not be applied to the following territories:
1) Federal Republic of Germany - to the Island of Heligoland
and the territory of Buesingen;
2) Italian Republic - to Livigno;
3) Kingdom of Spain - to Ceuta, Melilla and the Canary
Islands;
4) French Republic - to the overseas departments of the French
Republic, including Mayotte);
5) Republic of Finland - to the Åland Islands;
6) United Kingdom of Great Britain and Northern Ireland and
the French Republic - to the Channel Islands.
(4) The conditions of this Law regarding the storage of
excisable goods, duty suspension arrangement, relocation,
dispatch, receipt, production, processing, treatment, packaging,
blending of oil products, excise duty stamps, special permits
(licences) and the need for security shall not apply to excisable
goods which are imported in the customs territory of the Union in
temporary storage, free zones or free warehouses or to which the
specific procedures referred to in Article 210 of Council
Regulation No 952/2013 are applied.
(5) [1 December 2009]
(6) A special permit (licence) shall be required for the
following specific activities with excisable goods:
1) activities of an approved warehousekeeper;
2) activities of a registered consignee with alcoholic
beverages, tobacco products or oil products;
3) activities of a registered consignor with alcoholic
beverages, tobacco products or oil products;
4) wholesale trade of alcoholic beverages, tobacco products or
oil products;
5) retail trade of alcoholic beverages, tobacco products or
oil products;
6) [22 April 2010].
(61) A special permit (licence) shall be necessary
for the following activities with natural gas:
1) the activities of an approved warehousekeeper with natural
gas (including liquefied natural gas and compressed natural gas)
if natural gas is not transported through natural gas
transmission and distribution system pipelines (hereinafter - the
warehousekeeper approved for activities with natural gas);
2) for the retail trade of natural gas as a fuel.
(7) The Cabinet shall specify procedures for the circulation
of excisable goods, including:
1) the procedures for issuing, re-registering, cancelling,
suspending and using a licence, and also the procedures by which
a permit for the movement, sale or destruction of the remainders
of excisable goods shall be issued, the rate of the State fee and
the procedures for paying for the issue and re-registration of
the special permit (licence);
2) other requirements for the activities of an approved
warehousekeeper, registered consignor and registered
consignee;
3) requirements for the activities of an importer, temporarily
registered consignee and distance seller;
4) other requirements in accordance with this Law.
(71) The Cabinet shall determine the procedures for
the circulation of natural gas, including:
1) the procedures for the issue, re-registration,
cancellation, and use of the special permit (licence) for
activities with natural gas, as well as the rate of the State fee
and the payment procedures for the issue and re-registration of
the special permit (licence);
2) the procedures by which a combined natural gas transmission
and storage system operator and natural gas distribution system
operator provide information to the State Revenue Service
regarding indicators of the circulation of natural gas.
(8) Contestation or appeal of an unfavourable decision in
relation to the re-registration, suspension or cancellation of
such licences or certain conditions thereof, permits,
attestations, certificates or statements, which are provided for
in the laws and regulations issued on the basis of the law, shall
not suspend the operation of such decision.
[18 March 2004; 20 December 2004; 19 December 2006; 12
December 2008; 1 December 2009; 22 April 2010; 14 April 2011; 30
November 2015; 5 May 2016; 9 March 2017; 25 October 2018; 6
February 2020]
Chapter
II
Taxable Objects
Section 3. Taxable Alcoholic
Beverages
(1) The following alcoholic beverages shall be taxable:
1) beer;
2) wine;
3) fermented beverages;
4) intermediate products;
5) other alcoholic beverages referred to in Paragraph six of
this Section.
(2) Beer is a fermented alcoholic beverage produced from malt
and water by adding hops with absolute alcohol content exceeding
0.5 per cent by volume which is classified within Annex 1 to
Combined Nomenclature that has been determined in Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and
statistical nomenclature and on the Common Customs Tariff
(hereinafter - the Combined Nomenclature) under the code 2203, as
well as beer beverages containing a mixture of beer and
non-alcoholic beverages or the components thereof with absolute
alcohol content exceeding 0.5 per cent by volume which are
classified within the Combined Nomenclature under the code
2206.
(3) The following shall be deemed to be wine:
1) still wine - a product which is classified within the
Combined Nomenclature under the codes 2204 and 2205 only if it
has been acquired by fermenting natural wine materials, if the
actual alcoholic strength in it exceeds 1.2 per cent by volume
but does not exceed 18 per cent by volume and the alcohol
contained in the finished product is entirely of fermented
origin;
2) sparkling wine - a product which is classified within the
Combined Nomenclature under the codes 2204 and 2205 only if it
has been acquired by fermenting natural wine materials, if the
actual alcoholic strength in it exceeds 1.2 per cent by volume
but does not exceed 15 per cent by volume and the alcohol
contained in the finished product is entirely of fermented
origin. The product has an excess pressure in liquid (three bars
or more) due to the presence of carbon dioxide and it is filled
in bottles with specially fastened mushroom stoppers or in other
packaging.
(4) The following shall be deemed to be fermented
beverages:
1) still fermented beverages - products (except for wine and
beer) which are classified within the Combined Nomenclature under
the codes 2204, 2205 and 2206 only if the actual alcoholic
strength exceeds 1.2 per cent by volume but does not exceed 15
per cent by volume and the alcohol contained in the finished
product is entirely of fermented origin;
2) sparkling fermented beverages - products (except for wine
and beer) which are classified within the Combined Nomenclature
under the codes 2204, 2205 and 2206 only if the actual alcoholic
strength exceeds 1.2 per cent by volume but does not exceed 15
per cent by volume and the alcohol contained in the finished
product is entirely of fermented origin. The products have an
excess pressure in liquid (three bars or more) due to the
presence of carbon dioxide and these products are filled in
bottles with specially fastened mushroom stoppers or in other
packaging.
(5) Intermediate products shall be deemed to be products
(except for wine and fermented beverages) which are classified
within the Combined Nomenclature under the codes 2204, 2205 and
2206 only if the basic raw material thereof is wine or fermented
beverages and the actual alcoholic strength exceeds 1.2 per cent
by volume but does not exceed 22 per cent by volume.
(6) The following shall be deemed to be other alcoholic
beverages:
1) alcohol - a product classified within the Combined
Nomenclature under the codes 2207, 2208 90 91 0 and 2208 90 99
0;
2) products classified within the Combined Nomenclature under
the code 2208 in which the actual alcoholic strength exceeds 1.2
per cent by volume, except for alcohol;
3) products classified within the Combined Nomenclature under
the codes 2204, 2205 and 2206 in which the actual alcoholic
strength exceeds 1.2 per cent by volume but which do not meet the
conditions specified in Paragraphs three, four and five of this
Section;
4) any other food products in which the actual alcoholic
strength exceeds 1.2 per cent by volume, except for those
specified in Paragraphs two, three, four and five of this Section
and Clauses 1, 2 and 3 of this Paragraph.
(7) The Cabinet shall determine the procedures by which
alcoholic beverages shall be used for production of such food
supplements, which are registered, distributed, sold, processed
and supplied in accordance with the laws and regulations
regarding the mandatory safety and labelling requirements for
food supplements and the procedures for the registration of food
supplements.
[20 December 2004; 14 November 2008; 14 April 2011; 6
February 2020]
Section 4. Taxable Tobacco
Products
(1) The following tobacco products shall be taxable:
1) cigars and cigarillos;
2) cigarettes;
3) smoking tobacco:
a) fine-cut tobacco intended for the rolling of
cigarettes;
b) other smoking tobacco;
4) tobacco leaves;
5) heated tobacco.
(2) The following tobacco products shall be deemed to be
cigars and cigarillos (if they can only be smoked as they are,
using combustion process):
1) rolls of tobacco with an outer wrapper of natural
tobacco;
2) rolls of tobacco with a filling of fine-cut mixed tobacco
and with a reconstituted tobacco outer wrapper of the normal
colour of a cigar, which fully covers the product and, where
appropriate, also the filter thereof (but not the mouthpiece, if
any) and:
a) the weight of the product, not including filter or
mouthpiece, is not less than 2.3 grams and not more than 10 grams
and the outer measurement of the product is not less than 34
millimetres at least for a third of its length (cigar),
b) the weight of the product, not including filter or
mouthpiece, is not less than 2.3 grams and not more than 3 grams
and the outer measurement of the product is not less than 34
millimetres at least for a third of its length (cigarillo).
(21) [14 April 2011]
(3) The following tobacco products shall be deemed to be
cigarettes (if they are used, using combustion process):
1) rolls of tobacco, which may be smoked as they are and which
are not cigars or cigarillos;
2) rolls of tobacco which have not undergone industrial
processing and are inserted into cigarette-paper tubes;
3) rolls of tobacco, which have not undergone industrial
processing and are wrapped in cigarette paper.
(4) The following shall be deemed to be smoking tobacco:
1) cut or otherwise split tobacco which has been twisted or
pressed into blocks and which may be smoked without further
industrial processing; and
2) tobacco refuse, which is not referred to in Paragraphs two
and three of this Section and which may be smoked. Tobacco leaf
refuse and by-products, which have been acquired by processing
tobacco and producing tobacco products, shall be considered as
tobacco refuse.
(5) Smoking tobacco referred to in Paragraph four of this
Section in which at least 25 % by weight are cut or otherwise
split tobacco leaves or tobacco substitute particles which are
narrower than 1.5 millimetres shall be deemed to be fine-cut
tobacco for the rolling of cigarettes.
(6) Products only partially consisting of tobacco, but
otherwise conforming to the conditions of Paragraph two of this
Section shall be deemed to be cigars or cigarillos.
(7) Products consisting in whole or partially of plants,
herbs, fruit or substances other than tobacco (herbal products
for smoking), but otherwise conforming to the conditions of
Paragraphs three or four of this Section shall be deemed to be
cigarettes or smoking tobacco respectively.
(8) Products in the composition of which is not tobacco and
which are used only for medicinal purposes, which is certified by
the State Agency of Medicines, shall not be deemed to be tobacco
products.
(9) The following shall be deemed to be tobacco leaves:
1) tobacco leaves and other raw materials for production of
tobacco products which are classified in Item 2401 10 or 2401 20
of goods of the Combined Nomenclature;
2) homogenized or reconstituted tobacco which conforms to Code
2403 91 00 of the Combined Nomenclature.
(10) Industrially processed tobacco which has been prepared in
order to discharge vapour containing nicotine, without using
combustion process, shall be deemed to be heated tobacco.
[19 December 2006; 14 November 2008; 28 October 2010; 14
April 2011; 17 December 2014; 30 November 2015; 5 May
2016]
Section 4.1 Taxable
Liquids to be Used in Electronic Cigarettes
The duty shall be imposed on liquid to be used in disposable
and refillable electronic cigarettes which contains or does not
contain nicotine, as well as the liquid which is used in order to
fill up an electronic cigarette and which contains or does not
contain nicotine.
[30 November 2015 / Section shall come into force on 1 July
2016. See Paragraph 88 of Transitional Provisions]
Section 5. Taxable Oil Products
(1) Oil products, the substitute products and components
thereof, as well as other products consisting in whole or
partially of hydrocarbons shall be taxable.
(2) Taxable oil products, which are classified within the
Combined Nomenclature under the codes 27 and 29, other as well as
other Combined Nomenclature groups are specified in the Annex to
this Law.
(3) Other products (irrespective of the fact in which Combined
Nomenclature group these products have been included), which are
not referred to in the Annex to this Law if the products referred
to are sold or intended for sale, are used or are intended for
dual use or as fuel, heating fuel or the substitute product or
component thereof shall also be taxable.
(31) Products shall be dual used, if they are used
both as heating fuel and for other purposes that are not use as
fuel or heating fuel. The use of products for chemical reduction,
in electrolytic or in metallurgical processes shall be considered
as dual use.
(4) Paragraph three of this Section shall not apply to biogas
and other gaseous hydrocarbons of biological origin, coal, peat
or other similar solid products. Paragraph three of this Section
shall also not apply to products which are dual used, if they are
not referred to in the regulatory enactment issued on the basis
of the delegation specified in Paragraph five of this
Section.
(5) The products referred to in Paragraph three of this
Section, which in accordance with Section 18, Paragraph one,
Clause 1 of this Law are supplied and used for other purposes and
not for fuel or heating fuel, or are supplied and dual used, in
accordance with Section 18, Paragraph one, Clause 6 of this Law,
shall be subject to the conditions for movement and control of
excisable goods provided for in this Law in the cases and in
accordance with the procedures stipulated by the Cabinet.
[20 December 2004; 19 December 2006; 14 November 2008; 12
June 2009; 1 December 2009; 6 November 2013]
Section 6. Taxable Non-alcoholic
Beverages and Coffee
(1) The taxable object shall be non-alcoholic beverages -
water and mineral water with added sugar, other sweetener or
flavouring, and other non-alcoholic beverages, as well as other
beverages not conforming to the definition of alcoholic beverages
referred to in this Law, except fruit and vegetable juice and
nectar, beverages which contain not less than 10 per cent of
juice (except for fruit juices made of concentrate), not more
than 10 per cent of added sugar and which do not contain food
additives and flavourings, natural water and mineral water, water
enriched with minerals and vitamins, and without added sugar,
other sweetener or flavouring.
(2) The taxable object shall be coffee - ground or not ground,
roasted or not roasted, with caffeine or decaffeinated, which is
classified within the Combined Nomenclature under the code 0901,
as well as coffee extracts, essences and concentrates and
products based on such extracts, essences or concentrates or on
coffee, which is classified within the Combined Nomenclature
under the codes 210 111 or 210 112.
[14 April 2011; 15 December 2011; 30 November 2015]
Section 6.1 Taxable
Natural Gas
(1) Natural gas which conforms to the Combined Nomenclature
Codes 2711 11 00 and 2711 21 00 and is supplied to end users
shall be taxable, except in the cases specified in this Law.
(2) Natural gas which is used as follows by an end user shall
not be taxable:
1) which is used for purposes other than fuel or heating
fuel;
2) which is dual used, in accordance with the conditions
referred to in Section 5, Paragraph 3.1 of this
Law;
3) which is used for mineralogical processes conforming to the
economic activities referred to in Section C "Manufacturing",
Division 23 "Manufacture of other non-metallic mineral products"
of Annex I to 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
(hereinafter - Regulation No 1893/2006).
(3) [6 February 2020]
(4) Paragraph two, Clause 1 of this Section shall also apply
to natural gas which is used by the combined natural gas
transmission and storage system operator and natural gas
distribution system operator for the technological needs of the
natural gas transmission, storage or distribution system.
(5) The Cabinet shall determine the procedures by which:
1) the duty shall be imposed on the natural gas referred to in
Paragraph one of this Section;
2) the duty shall not be imposed on the natural gas referred
to in Paragraph two of this Section;
3) [6 February 2020].
[9 March 2017; 6 February 2020]
Chapter
III
Taxpayers
Section 7. Types of Payers of the
Duty
Payers of the duty shall be:
1) an importer;
2) an approved warehousekeeper in the cases laid down in this
Law;
21) the warehousekeeper approved for activities
with natural gas;
3) a registered consignor, a registered consignee, a
temporarily registered consignee or a distance seller in the
cases laid down in this Law;
4) a person that brings into the Republic of Latvia or
receives from another Member State excisable goods which have
already been released into free circulation in another Member
State;
5) a person who imports or receives non-alcoholic beverages,
coffee, or liquid to be used in electronic cigarettes in the
Republic of Latvia;
51) a natural gas trader, a public trader, and an
operator or natural gas distribution system operator, if the
abovementioned persons supply natural gas to end users, or an end
user of natural gas who imports natural gas for own consumption
into the Republic of Latvia;
52) a person who purchases natural gas in another
Member State, brings in, and sells it in retail as fuel;
53) a person of another Member State who sells
non-alcoholic beverages or coffee by using a distance
contract;
6) other persons in accordance with this Law.
[1 December 2009; 30 November 2015; 9 March 2017; 25
October 2018]
Section 8. Approved
Warehousekeeper
(1) An approved warehousekeeper may operate with excisable
goods in the tax warehouse, applying the duty suspension
arrangement thereto.
(2) The approved warehousekeeper shall record, register and be
liable for any activities involving excisable goods in the tax
warehouse.
(3) Excisable goods, which are in the tax warehouse, shall be
subject to the duty suspension arrangement. Until the time when
the duty for excisable goods is paid or the goods are exempted
from payment of the duty in accordance with this Law, a security
shall be submitted. A security need not be submitted for
non-alcoholic beverages, coffee, and liquid to be used in
electronic cigarettes.
(4) The following activities shall only be permitted in the
tax warehouse:
1) production, treatment and processing of excisable
goods;
2) packing of excisable goods;
3) mixing of oil products (including mixing with other
substances) and any other activities with oil products resulting
in a change of the operating, physical or chemical properties
thereof and as a result of which the acquired product is a
taxable object;
4) storage of excisable goods, applying the duty suspension
arrangement to the excisable goods;
5) other activities not referred to in Clauses 1, 2, 3 and 4
of this Paragraph, applying the duty suspension arrangement to
the excisable goods.
(5) In order to establish and hold a tax warehouse, the
general security specified in Section 31 of this Law shall be
submitted.
[1 December 2009; 22 April 2010; 30 November 2015 /
Amendment to Paragraph three regarding replacement of the words
"for non-alcoholic beverages and coffee" with the words "for
non-alcoholic beverages, coffee, and liquid to be used in
electronic cigarettes" shall come into force on 1 July 2016. See
Paragraph 88 of Transitional Provisions]
Section 9. Registered Consignee and
Temporarily Registered Consignee
(1) A registered consignee and a temporarily registered
consignee may receive excisable goods from another Member State,
a registered consignor in the Republic of Latvia and an approved
warehousekeeper in the Republic of Latvia, applying the duty
suspension arrangement thereto. An approved warehousekeeper of
another Member State or a registered consignor of another Member
State may authorise a registered consignee or a temporarily
registered consignee in the Republic of Latvia to order and
receive excise duty stamps, and in this case the authorised
registered consignee or the temporarily registered consignee
shall be responsible for payment of the duty.
(2) The registered consignee and the temporarily registered
consignee shall be responsible for payment of the duty in
accordance with this Law.
(3) The registered consignee and the temporarily registered
consignee do not have the right to store, dispatch or carry out
other activities with excisable goods, applying the duty
suspension arrangement thereto.
(4) Prior to the commencement of activities of a registered
consignee the general security specified in Section 31 of this
Law shall be submitted. In order for a temporarily registered
consignee to be able to carry out activities with excisable
goods, the one-time security specified in Section 31 of this Law
shall be submitted in advance.
(5) The registered consignee and the temporarily registered
consignee shall record, register and be liable for all excisable
goods received thereby.
[1 December 2009 / The new wording of the Section shall
come into force on 1 April 2010. See Paragraph 41 of Transitional
Provisions]
Section 9.1 Registered
consignor
(1) A registered consignor shall only be permitted to dispatch
excisable goods, applying the duty suspension arrangement
thereto, when the excisable goods are released into free
circulation.
(2) The registered consignor shall be responsible for payment
of the duty in accordance with this Law.
(3) The registered consignor does not have the right to store
or carry out other activities with excisable goods, applying the
duty suspension arrangement thereto.
(4) Prior to the commencement of activities of a registered
consignor the general security specified in Section 31 of this
Law shall be submitted.
(5) The registered consignor shall record, register and be
liable for all excisable goods which are dispatched.
[1 December 2009 / Section shall come into force on 1 April
2010. See Paragraph 41 of Transitional Provisions]
Section 10. Distance Seller
(1) A person who, in accordance with the requirements laid
down in Section 26 of this Law, receives excisable goods in the
Republic of Latvia from a distance seller of another Member State
shall be responsible for payment of the duty on behalf of the
distance seller of relevant other Member State and other
requirements laid down in this Law. The distance seller of
another Member State shall be responsible for the payment of the
duty in the Republic of Latvia if the person who receives
excisable goods in accordance with Section 26 of this Law fails
to pay the duty in accordance with this Law.
(2) The distance seller sending excisable goods from the
Republic of Latvia to other Member States shall be liable for the
payment of the duty in the relevant Member State.
(3) [14 November 2008]
(4) The distance seller shall keep records of the excisable
goods, as well as submit the appropriate documents to the tax
authority or inform it of other necessary information in
accordance with this Law.
[20 December 2004; 14 November 2008; 1 December 2009 / The
new wording of Paragraph one shall come into force on 1 April
2010. See Paragraph 41 of Transitional Provisions]
Section 11. Representative of the
Payer of the Duty
[1 December 2009 / See Paragraph 41 of Transitional
Provisions]
Chapter
IV
Tax Rates
Section 12. Duty Rates for Alcoholic
Beverages
(1) The duty for alcoholic beverages shall be calculated
according to the following rates:
1) for beer (per 100 litres) - 8.2 euros for each per cent of
absolute alcohol by volume which has been expressed with an
accuracy up to one tenth, but not less than 15.2 euros per 100
litres of beer;
2) for wine (per 100 litres) - 111 euros;
3) for fermented beverages (per 100 litres):
a) with the absolute alcohol content up to 6 per cent by
volume (inclusive) - 64 euros,
b) with the absolute alcohol content above 6 per cent by
volume - 111 euros,
4) for intermediate products (per 100 litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 111 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 185
euros.
5) for other alcoholic beverages (per 100 litres of absolute
alcohol) - 1724 euros.
(2) For beer produced by independent small breweries (per 100
litres), the duty shall be calculated for each per cent of
absolute alcohol by volume, which is expressed with an accuracy
up to one tenth, on the basis of the following rates:
1) for the first 10 thousand hectolitres of beer produced in
one calendar year - 50 per cent of the rate laid down in
Paragraph one, Clause 1 of this Section, but not less than 15.2
euros per 100 litres of beer;
2) for remainder of beer produced in one calendar year -
according to the rate laid down in Paragraph one, Clause 1 of
this Section, but not less than 15.2 euros per 100 litres of
beer.
(3) The Cabinet shall lay down the procedures by which the
State Revenue Service issues a certificate which confirms the
status of an independent small brewery, refuses to grant the
status of an independent small brewery, cancels the certificate
which grants the status of an independent small brewery and
applies the excise duty rate specified in Paragraph two of this
Section.
(4) The rate of 50 per cent of the rate specified in Paragraph
one, Clause 5 of this Section shall be applied to other alcoholic
beverages produced by small-scale merchants producing alcoholic
beverages in one calendar year per 1000 litres of absolute
alcohol.
(5) The rate specified in Paragraph four of this Section shall
be applied to alcoholic beverages produced in other Member States
and imported therefrom within a calendar year per 1000 litres of
absolute alcohol, if the payer of excise duty proves (by
appending the relevant documents to the excise duty return) that
other alcoholic beverages received have been produced by a
small-scale merchant producing alcoholic beverages in another
Member State.
[14 April 2005; 10 November 2005; 14 November 2008; 12
December 2008; 12 June 2009; 1 December 2009; 14 April 2011; 19
September 2013; 18 June 2015; 30 November 2015; 27 July 2017; 25
October 2018; 20 February 2020 / See Paragraphs 79, 80,
81, 82, 83, 84, 85, 86, and 87 of Transitional
Provisions]
Section 13. Duty Rates for Tobacco
Products
(1) The duty for tobacco products shall be calculated
according to the following rates:
1) for cigars and cigarillos (per 1000 cigars or cigarillos) -
95.2 euros;
2) for cigarettes:
a) 78.7 euros per 1000 cigarettes,
b) 20 per cent of the maximum retail selling price;
3) for smoking tobacco (per 1000 grams of tobacco):
a) for fine-cut tobacco intended for the rolling of cigarettes
- 75 euros;
b) for other smoking tobacco - 75 euros;
4) for tobacco leaves - 75 euros (per 1000 grams of tobacco
leaves);
5) for heated tobacco - 75 euros (per 1000 grams of heated
tobacco).
(11) When adding up the amounts acquired by
applying the tax rates for cigarettes laid down in Paragraph one,
Clause 2, Sub-clauses "a" and "b" of this Section, the calculated
tax shall not be less than 114.7 euros for 1000 cigarettes.
(2) A taxable cigarette (with or without a filter) shall be a
cigarette the length of which does not exceed 80 millimetres (not
counting the filter or mouthpiece).
(3) For a cigarette the length of which exceeds 80 millimetres
(not counting the filter or mouthpiece), but does not exceed 110
millimetres (not counting the filter or mouthpiece) double amount
of the duty specified in Paragraph one, Clause 2, Sub-clause "a"
of this Section shall be imposed, but the calculated tax shall
not be less than double the amount of the tax specified in
Paragraph 1.1 of this Section. For cigarettes the
length of which exceeds 110 millimetres (not counting the filter
or mouthpiece), but does not exceed 140 millimetres (not counting
the filter or mouthpiece) triple the amount of the duty laid down
in Paragraph one, Clause 2, Sub-clause "a" of this Section shall
be imposed, but the calculated tax shall not be less than triple
the amount of the tax specified in Paragraph 1.1 of
this Section. For cigarettes the length of which exceeds 140
millimetres (not counting the filter or mouthpiece) the amount of
the rate and the lowest amount of duty shall be determined on the
basis of the previously referred to principle.
[10 November 2005; 19 December 2006; 14 November 2008; 1
December 2009; 28 October 2010; 14 April 2011; 19 September 2013;
6 November 2013; 17 December 2014; 30 November 2015; 23 November
2016; 27 July 2017 / See Paragraphs 13, 55, 56, 57, 58, 59 and 60
of Transitional Provisions]
Section 13.1 Duty Rates
for Liquid to be Used in Electronic Cigarettes
(1) The duty for liquid to be used in electronic cigarettes
shall be calculated according to the following rates:
1) for 1 millilitre of liquid - 0.01 euro;
2) for 1 milligram of nicotine - 0.005 euro.
(2) The duty calculated for liquid to be used in electronic
cigarettes shall be obtained by summing up the duty rates
specified in Paragraph one, Clauses 1 and 2 of this Section.
[30 November 2015 / Section shall come into force on 1 July
2016. See Paragraph 88 of Transitional Provisions]
Section 14. Duty Rates for Oil
Products
(1) For oil products, except the cases referred to in
Paragraphs two, three, four, five and six of this Section, the
duty shall be calculated according to the following rates:
1) for unleaded petrol, the substitute products and components
thereof (per 1000 litres) - 509 euros;
2) for leaded petrol, the substitute products and components
thereof (per 1000 litres) - 594 euros;
3) for kerosene, the substitute products and components
thereof (per 1000 litres) - 414 euros;
4) for diesel fuel (gas oil), the substitute products and
components thereof (per 1000 litres) - 414 euros;
5) for petroleum gases and other gaseous hydrocarbons (per
1000 kilograms) - 285 euros;
6) for fuel oil, the colorimetric index of which is less than
2.0 and kinematic viscosity at 50 °C is less than 25 mm2/s, the
substitute products and components thereof, except the fuel oils
referred to in Clause 7 of this Paragraph (per 1000 litres) - 414
euros;
7) for fuel oil, the colorimetric index of which is equal to
2.0 or larger or kinematic viscosity at 50oC is equal
to 25 mm2/s or larger, the substitute products and
components thereof (per 1000 kilograms) - 15.65 euros.
(2) For oil products referred to in Paragraph one, Clauses 3,
4 and 6 of this Section the duty shall be calculated according to
the rate 56.91 euros per 1000 litres, if the relevant oil
products are labelled (marked) in accordance with Section 28 of
this Law and they are used as heating fuel for the production of
heat for heating, combustion installations or for the production
of heat energy in a production (processing) of products
technological process (hereinafter - heating fuel). If in such
case the rapeseed oil forms at least five per cent of the total
amount of products in the composition of the referred to oil
products or biodiesel derived from rapeseed oil, the duty shall
be calculated according to the rate 21.34 euros per 1000
litres.
(21) For waste oils which are classified within the
Combined Nomenclature under the code 2710, except for the
products referred to in Paragraph one, Clause 7 of this Section,
in accordance with the procedures stipulated by the Cabinet, the
applicable duty shall be the duty specified in Paragraph two of
this section if they are sold or intended for sale, are used or
are intended for use as heating fuel. In such case, the provision
for labelling (marking) shall not be applicable to the waste
oils.
(22) For diesel fuel (gas oil) and such diesel fuel
(gas oil) to which biodiesel fuel acquired from rapeseed is added
and the relevant oil products are labelled (marked) in accordance
with Section 28 of this Law, if they are used in accordance with
the type, purposes, and conditions referred to in Section 18,
Paragraph five or Paragraph 6.4 of this Law, the duty
per 1000 litres shall be calculated in the amount of 15 per cent
from the rate specified in Paragraph one, Clause 4 of this
Section.
(3) If for the oil products referred to in Paragraph one,
Clause 1 of this Section ethyl alcohol which is acquired from
agricultural raw materials and which has been dehydrated (with
alcohol content of at least 99.5 per cent by volume) is added,
and the content of the ethyl alcohol added is from 70 to 85 per
cent by volume (inclusive) of the total quantity of products, for
the relevant products (for 1000 litres) the duty shall be
calculated in the amount of 30 per cent from the rate specified
in Paragraph one, Clause 1 of this Section, if one of the
following conditions is met:
1) ethyl alcohol has been added in a tax warehouse in the
Republic of Latvia;
2) the referred to mixture of oil products and ethyl alcohol
has been imported from a Member State.
(4) If biodiesel fuel acquired from rapeseed oil is added to
the oil products referred to in Paragraph one, Clause 4 of this
Section, the duty for the relevant products shall be calculated
on the basis of the rate specified in Paragraph one, Clause 4 of
this Section.
(5) For rapeseed oil which is sold or used as heating fuel or
fuel, and for biodiesel fuel fully acquired from rapeseed oil the
duty shall be calculated on the basis of the rate 0 euros per
1000 litres, if one of the following conditions is met:
1) the rapeseed oil or biodiesel fuel fully acquired from
rapeseed oil has been produced in the Republic of Latvia;
2) the rapeseed oil or biodiesel fuel fully acquired from
rapeseed oil has been imported from a Member State.
(51) When importing the products referred to in
Paragraphs three, four and five of this Section from a Member
State, the conformity thereof with the conditions referred to in
these paragraphs shall be attested by the documents specified in
the laws and regulations regarding the conformity assessment of
petrol and biodiesel fuel or quality requirements for biodiesel
fuel, which contain information regarding the biological origin
of the referred to products.
(6) For the oil products referred to in Paragraph one, Clause
5 of this Section the duty shall be calculated according to the
rate 0 euros per 1000 kilograms if the relevant oil products are
supplied to persons who use them as heating fuel or in gas
furnaces and other equipment, not as fuel.
(7) The Cabinet shall determine the procedures for circulation
of the oil products referred to in Paragraphs two, three, four
and five of this Section and for the administration of the
relevant duty.
(8) If the products are sold or intended for sale, are used or
are intended for use as fuel, heating fuel or for the substitute
products and components thereof and the duty rate has not been
laid down in this Law, a duty corresponding to the use thereof
shall be applied on the basis of the equivalent fuel or heating
fuel rates, which are specified in Paragraphs one and two of this
section. The provision regarding labelling (marking) in
accordance with Section 28 of this Law shall be applicable to the
heating fuel.
[20 December 2004; 14 April 2005; 19 December 2006; 8
November 2007; 12 December 2008; 12 June 2009; 1 December 2009;
28 October 2010; 20 December 2010; 14 April 2011; 19 September
2013; 6 November 2013; 17 December 2014; 30 November 2015; 10
December 2015; 27 July 2017; 6 February 2020]
Section 15. Duty Rates for
Non-alcoholic Beverages and Coffee
(1) The duty rate for non-alcoholic beverages (per 100 litres)
shall be 7.40 euros.
(11) [Paragraph shall come into force on 1
January 2022 and shall be included in the wording of the Law on 1
January 2022 / See Paragraph 111 of Transitional
Provisions]
(2) The duty rate for coffee (per 100 kilograms) shall be EUR
142.29.
[19 September 2013 / The new wording of Paragraph one shall
come into force on 1 January 2022 and shall be included in the
wording of the Law as of 1 January 2022. See Paragraph 111 of
Transitional Provisions]
Section 15.1 Duty Rates
for Natural Gas
(1) Duty for natural gas shall be calculated according to the
following rates:
1) for use as the heating fuel - EUR 1.65 per megawatt hour
(MWh), taking into account the gross calorific value of natural
gas;
2) for use as fuel - EUR 9.64 per megawatt hour (MWh), taking
into account the gross calorific value of natural gas;
3) for use as the heating fuel - EUR 0.55 per megawatt hour
(MWh), taking into account the gross calorific value of natural
gas:
a) in industrial production processes and other processes
related to production, for the operation of technological
equipment for pre-treatment of agricultural raw materials and for
the provision of the technologically required climate in
industrial production premises and premises for pre-treatment of
agricultural raw materials;
b) for heat supply of covered areas (greenhouses) of
agricultural land according to the economic activities referred
to in Division 01, Group 01.1, Classes 01.13 and 01.19 and Group
01.2, Classes 01.25 and 01.28 of Section A "Agriculture, forestry
and fishing" of Annex I to Regulation No 1893/2006;
c) for heat supply of industrial poultry holdings (poultry
house) and incubators according to the economic activities
referred to in Division 01, Group 01.4, Class 01.47 of Section A
"Agriculture, forestry and fishing" of Annex I to Regulation No
1893/2006.
(2) For the application of Paragraph one, Clause 3, Sub-clause
"a" of this Section such manufacturing processes, which conform
to the economic activities referred to in Divisions 10-22 and
Divisions 24-33 of Section C "Manufacturing" of Annex I to
Regulation No 1893/2006, and raw material pre-treatment
processes, which conform to economic activities referred to in
Division 01, Group 01.6, Class 01.63 of Section A "Agriculture,
forestry and fishing" of Annex I to Regulation No 1893/2006,
shall be deemed industrial manufacturing.
(3) Paragraph one, Clause 3 of this Section shall also apply
to natural gas, which is used for the purposes referred to in
Paragraph one, Clause 3 of this Section in undertakings that are
located in a territory allocated for economic activity, which has
one manager (in an industrial park).
(4) The Cabinet shall determine the procedures for
administration of the duty referred to in Paragraph one, Clause 3
of this Section.
[6 November 2013; 9 March 2017; 6 February 2020]
Chapter V
Exemptions and Relief
Section 16. Duty Exemptions for
Alcoholic Beverages
(1) The following alcoholic beverages shall be exempt from the
duty:
1) denatured alcohol;
2) alcoholic beverages, which are utilised for the
determination of the quality of alcoholic beverages;
3) alcohol intended for medical and veterinary medical
purposes, which is used in medical and veterinary medical
treatment institutions and pharmacies;
4) alcohol for the production of medicinal products and
veterinary medicinal products in accordance with the requirements
of the laws and regulations regarding the circulation of
medicinal products and veterinary medicinal products;
41) food supplements which contain alcohol and
which are registered, distributed, sold, processed and supplied
in accordance with the laws and regulations regarding the
mandatory safety and labelling requirements for food supplements
and the procedures for the registration of food supplements, if
the content of absolute alcohol does not exceed 80 millilitres
per packaging;
5) alcohol (if denatured alcohol may not be used in the
relevant cases):
a) that is used for scientific research purposes;
b) that is used for the determination of the quality of other
products or goods (except for alcoholic beverages);
c) that is included in devices and mechanisms as an integral
component or ensures operation of devices and mechanisms;
d) that is used for the production of cosmetic products;
e) that is used in food industry (except for the use as a raw
material for the production of alcoholic beverages and in
production of products containing alcohol that fall within the
Combined Nomenclature under the codes 2106 and 3302);
f) that is used for the production of such substances, which
are used for the production of medicinal products and veterinary
medicinal products;
6) wine, fermented beverages or beer produced by a natural
person for his or her own consumption, provided that they are not
for sale;
7) alcoholic beverages contained in chocolate products or
other food products if the conditions specified in Paragraph
three of this Section are complied with;
8) alcohol contained in vinegar and other products that fall
within the Combined Nomenclature under the code 2209;
9) alcohol contained in products that fall within the Combined
Nomenclature under the codes 2106 and 3302 or which are intended
for the production of such food products or non-alcoholic
beverages in which the actual alcoholic strength does not exceed
1.2 per cent by volume;
10) products that conform to the definition of alcoholic
beverages and which are destroyed or it is otherwise ensured that
they are not suitable for consumption or usable for the
production of alcoholic beverages or other products to be used
for consumption.
(2) The Cabinet shall determine the procedures for denaturing
of alcohol and circulation of denatured alcohol.
(3) The duty exemption referred to in Paragraph one, Clause 7
of this Section shall be applied to alcoholic beverages if the
alcoholic content does not exceed 8.5 litres of absolute alcohol
per 100 kilograms of chocolate products or 5 litres of absolute
alcohol per 100 kilograms of other food products.
(4) If the conditions specified in Paragraph three of this
Section are not complied with, duty on the referred to alcoholic
beverages shall be calculated in regard to the entire volume of
alcohol used according to the duty rates laid down in Section 12
of this Law.
(5) The Cabinet shall prescribe the procedures by which the
duty exemptions laid down in Paragraph one, Clauses
4.1, 5, 7, 8, 9 and 10 of this Section are
applied.
[20 December 2004; 14 April 2005; 14 April 2011; 15
December 2011]
Section 17. Duty Exemptions and
Relief for Tobacco Products
(1) In accordance with the procedures stipulated by the
Cabinet the following shall be exempt from the duty:
1) denatured tobacco products and tobacco products, which are
destroyed;
2) tobacco products used for the determination of the quality
of tobacco products.
(2) Duty shall be repaid for destroyed or processed tobacco
products taking into account the conditions in Section 27 of this
Law.
(3) Such tobacco leaves shall not be taxable which are grown
by a natural person for personal needs provided that they are not
sold.
(4) [5 May 2016]
(5) Untreated tobacco leaves which are not dried (raw tobacco)
and are intended for further use in production of soil
improvement products, plant protection products and similar
horticultural products shall be exempted from the duty under the
condition that the relevant tobacco leaves are imported from a
foreign country (including a Member State) into an excise duty
warehouse where activities involving tobacco products are allowed
to be performed. A person who uses untreated tobacco leaves which
are not dried (raw tobacco) for the production of the
abovementioned products shall confirm in writing to an approved
warehousekeeper that the received tobacco products will not be
used otherwise. The person who uses untreated tobacco leaves
which are not dried (raw tobacco) for the production of the
abovementioned products does not have to obtain the special
permit (licence) referred to in Section 2, Paragraph six of this
Law.
[20 December 2004; 8 November 2007; 17 December 2014; 5 May
2016; 25 October 2018]
Section 18. Duty Exemptions and
Relief Applied to Oil Products
(1) In accordance with the procedures stipulated by the
Cabinet, those oil products shall be exempt from the duty, which,
in accordance with the conditions of Paragraph three of this
Section, are supplied to and used:
1) for purposes other than fuel or heating fuel;
2) in aircraft, which are not used for private recreation and
entertainment;
3) by ships which are not used for private recreation and
entertainment and ships used in fishing, except for fishing in
internal waters;
4) for the generation of energy or in combined equipment
generating electricity and heat energy;
5) in the chemical treatment process, adding to coke which is
used as heating fuel;
6) dually, except for the case laid down in Section 5,
Paragraph four of this Law.
(11) The Cabinet shall lay down the procedures by
which the State Revenue Service shall issue, re-register or
cancel a statement for the purchase of the oil products subject
to duty exemption or relief, and by which it shall issue a permit
for the movement or sale of the remainders of oil products.
(2) Private recreation and entertainment referred to in
Paragraph one, Clauses 2 and 3 of this Section shall be cases
where the owner of an aircraft or a ship or another natural
person or legal person hiring the aircraft or the ship or using
it with another justification, does not use the aircraft or ship
for commercial purposes, in particular for the carriage of
passengers or goods or provision of services for charge, or for
the needs of public institutions.
(3) If in the cases referred to in Paragraph one, Clause 2, 3,
4, 5 or 6 of this Section diesel fuel, kerosene or fuel oil, the
colorimetric index of which is less than 2.0 and kinematic
viscosity at 50 °C is less than 25 cSt, or substitute products
and components of these oil products are used, the relevant oil
products shall be exempt from the duty if they have been labelled
(marked) in accordance with Section 28 of this Law. If diesel
fuel, kerosene or fuel oil, the colorimetric index of which is
less than 2.0 and kinematic viscosity at 50 °C is less than 25
cSt, or substitute products and components of these oil products
are used for international carriage (also between Member States)
in accordance with Paragraph one, Clauses 2 and 3 of this
Section, as well as if jet fuel is used in accordance with
Paragraph one, Clause 2 of this Section, the referred to oil
products may not be labelled (marked).
(4) In accordance with the procedures stipulated by the
Cabinet oil products (fuel), which ensure operation and
maintenance of a vehicle entering the Republic of Latvia from
another Member State and the equipment installed therein, shall
be exempt from the duty.
(5) The Cabinet shall determine the procedures by which the
duty rate specified in Section 14, Paragraph 2.2 of
this Law shall be applied to diesel fuel (gas oil) and such
diesel fuel (gas oil) to which biodiesel fuel acquired from
rapeseed oil has been added, if the relevant oil products are
labelled (marked) in accordance with Section 28 of this Law and
if they are used in tractor machinery and self-propelled
agricultural machinery for the production of agricultural
products, cultivation of agricultural land, as well as for the
cultivation of such forest or marshland where cranberries or
blueberries are cultivated and for cultivation of land under
fishing ponds, and if the minimum revenue from the agricultural
production is ensured, while in respect of the fishing ponds -
revenue from selling of aquaculture products in the last complete
economic year (not including the State and European Union aid)
from one hectare declared, and the conditions referred to in
Clauses 1, 3, 4, and 6 of this Paragraph have been conformed to,
as well as if at least one of the conditions referred to in
Clause 2 of this Paragraph has been met:
1) the producer of agricultural products performs economic
activities and is registered as a taxpayer;
2) the producer of agricultural products cultivates
accordingly:
a) land to be used in agriculture which has been declared and
approved for the receipt of single area payments in accordance
with the laws and regulations regarding granting of the State and
European Union aid for agriculture within the scope of the direct
support scheme, except for such land to be used in agriculture
where corn is grown for acquisition of biogas, such short
rotation coppice species as aspen (Populus spp.), osier
(Salix spp.), grey alder (Alnus incana),
switchgrass (Panicum virgatum) or reed canarygrass
(Phalaris arundinacea L.) are cultivated, and if the
producer of agricultural products has registered with the
Agricultural Data Centre as the primary producer of animal
feedingstuffs, - for land used for pasture land or perennial
grasses sown into arable land or for land mixture of herbaceous
forage(hereinafter in this Section - the pasture land);
b) forest or marshland where cranberries or blueberries are
cultivated and which is in the ownership or use of the producer
of agricultural products; or
c) land under fishing ponds where fish is cultivated on the
area of at least 20 hectares, by applying the growing cycle
coefficient for each declared land hectare under fishing ponds,
if an undertaking of aquaculture sector has been recognised in
accordance with the laws and regulations regarding the veterinary
requirements for aquaculture animals and the site of aquaculture
animals has been registered with the Agricultural Data
Centre;
3) in one economic year (from 1 July of the current year until
30 June of the subsequent year) (hereinafter - the economic year)
from 60 up to 130 litres of the fuel referred to in the
introduction of this Paragraph is calculated per every hectare of
the land to be used in agriculture declared and approved for the
support of a producer of agricultural products referred to in
Clause 2 of this Paragraph, as well as per hectare of such forest
or marshland where cranberries or blueberries are cultivated, or
per hectare of land under fishing ponds, taking into account the
following division depending on the crop to be cultivated:
a) cultivation of plants - 100 litres per one hectare,
b) fruit-growing, berry bushes, and horticulture - 130 litres
per one hectare,
c) the pasture land if the minimum density of livestock is
ensured at least 0.5 livestock units per one hectare (in
biological farms density at least 0.4 livestock units per one
hectare) - 130 litres per one hectare of pasture land,
d) the pasture land for the production of animal feedingstuffs
- 60 litres per hectare,
e) land under fishing ponds - 60 litres per hectare,
f) other crops and land which has been declared and approved
for the receipt of single area payments - 60 litres per one
hectare;
4) the fuel referred to in the introduction of this Paragraph
has been purchased in the relevant economic year from a merchant
which has:
a) the special permit (licence) referred to in Section 2,
Paragraph six, Clause 1 of this Law for the activities of an
approved warehousekeeper with oil products; or
b) the special permit (licence) referred to in Section 2,
Paragraph six, Clause 4 or 5 of this Law for activities with oil
products - from the specific fuel container declared for this
purpose indicated in the relevant special permit (licence);
5) [17 December 2014 / See Paragraph 76 of Transitional
Provisions];
6) the fuel referred to in the introduction of this Paragraph
has been purchased by using one of the following types of
settlement:
a) monetary funds have been transferred from the account of
the producer of agricultural products in a credit institution to
the account of the fuel trader in a credit institution (non-cash
settlement),
b) the producer of agricultural products has used payment
cards (credit cards, debit cards and other similar cards), which
are considered as means of payment in accordance with the Credit
Institution Law and which belong to the producer of agricultural
products;
c) cash has been paid into the account of the fuel trader in a
credit institution, if settlements are performed by the producer
of agricultural products - a natural person; or
d) if the merchant referred to in Clause 4 of this Paragraph
ensures that the fuel referred to in the introduction of this
Paragraph may be purchased by using one of the types of
settlement referred to in Sub-clause "a", "b" or "c" of this
Clause, the producer of agricultural products may also purchase
the referred to fuel in case if an advance payment or payment or
open account is performed for the purchase thereof, and the
monetary funds in this case are transferred by a legal person or
performer of economic activity, who has, on contractual basis,
acquired the right to request from the relevant producer of
agricultural products the monetary funds paid to the fuel trader,
from the personal account thereof in a credit institution to the
fuel trader's account in a credit institution.
(51) It shall be permitted to use the fuel referred
to in the introductory part of Paragraph five of this Section for
own-account transport of the agricultural products produced or
grown by the producer of agricultural products and the raw
materials necessary for their cultivation within the Republic of
Latvia, provided that the own-account transport operations are
carried out by the producer of agricultural products himself or
herself or by his or her employee, using a truck in the ownership
or possession of the producer of agricultural products (in which
the number of seats, excluding the driver's seat, does not exceed
four seats).
(6) The fuel referred to in the introductory part of Paragraph
five or Paragraph 6.4 of this Section may be supplied
or sold by a merchant which has:
1) the special permit (licence) referred to in Section 2,
Paragraph six, Clause 1 of this Law for the activities of an
approved warehousekeeper with oil products - only to the
producers of agricultural products referred to in Paragraph five
of this Section or ships referred to in Paragraph 6.4
of this Section that are used for fishing in inland and coastal
waters, or a merchant which has the special permit (licence)
referred to in Section 2, Paragraph six, Clause 4 or 5 of this
Law for activities with oil products - to the specific fuel tank
declared for this purpose indicated in the relevant special
permit (licence);
2) the special permit (licence) referred to in Section 2,
Paragraph six, Clause 4 of this Law for the wholesale trade of
oil products, if the referred to fuel is purchased from a
merchant, which has the special permit (licence) referred to in
Section 2, Paragraph six, Clause 1 of this Law for the activities
of an approved warehousekeeper with oil products, and it is
supplied or sold from a specific fuel tank declared for this
purpose and indicated in the relevant special permit (licence)
only to the producers of agricultural products referred to in
Paragraph five of this Section or or ships referred to in
Paragraph 6.4 of this Section that are used for
fishing in inland and coastal waters. These rights apply only to
a merchant whom the special permit (licence) for the wholesale
trade of oil products has been valid for at least five years and
the oil product tanks and pressure equipment complex tanks
present at least in one place for the wholesale trade of oil
products indicated in such special permit (licence), where the
sale of the fuel referred to in the introductory part of
Paragraph five or Paragraph 6.4 of this Section is
intended, are owned by the relevant merchant;
3) the special permit (licence) referred to in Section 2,
Paragraph six, Clause 5 of this Law for the retail trade of oil
products, if the abovementioned fuel is purchased from a merchant
which has the special permit (licence) referred to in Section 2,
Paragraph six, Clause 1 of this Law for the activities of an
approved warehousekeeper with oil products, and it is supplied or
sold from a specific fuel tank declared for this purpose and
indicated in the relevant special permit (licence) for the retail
trade of oil products only to the producers of agricultural
products referred to in Paragraph five of this Section or the
ships referred to in Paragraph 6.4 of this Section
that are used for fishing in inland and coastal waters.
(61) The duty shall be imposed on the volume of
fuel referred to in the introduction of Paragraph five of this
Section purchased without justification in accordance with the
procedures stipulated by the Cabinet, and in such case the duty
shall be paid by the relevant producer of agricultural products,
if the Rural Support Service establishes and informs the State
Revenue Service that during the relevant economic year the
producer of agricultural products has had:
1) the difference between the area declared for support and
the area approved for support or, accordingly, the area of forest
or marshland declared for exemption or the area where cranberries
or blueberries are cultivated, or the area of land under fishing
ponds exceeds 10 per cent;
2) the fallow area exceeds 30 per cent of the total area of
land to be used in agriculture, regarding which there is the
right to receive a single area payment and which has been applied
for the receipt of a single area payment in accordance with the
laws and regulations regarding granting of State and European
Union support for agriculture within the scope of direct support
scheme;
3) a decision has been revoked, according to which the volume
of fuel referred to in Paragraph five of this Section was
allocated in the current economic year.
(62) The Cabinet shall issue regulations regarding
the application of the duty rate specified in Section 14,
Paragraph 2.2 of this Law for the fuel referred to in
the introductory part of Paragraph five of this Section,
determining:
1) [17 December 2014 / See Paragraph 76 of Transitional
Provisions];
2) the procedures for applying the fish growing cycle
coefficient;
3) the conditions for the supply and sale of the fuel referred
to in Paragraph five of this Section;
4) the procedures by which the persons referred to in
Paragraph five, Clause 4 of this Section shall provide
information and ensure its updating in the unified database of
the Rural Support Service regarding the fuel referred to in the
introductory part of Paragraph five of this Section issued to a
specific producer of agricultural products, to which the duty
rate specified in Section 14, Paragraph 2.2 of this
Law is applicable, and the quantities thereof;
5) the procedures by which the Rural Support Service shall
perform an inspection of the land to be used in agriculture, as
well as the inspection of such forest or marshland in which
cranberries or blueberries are cultivated, and inspection of land
under fishing ponds;
6) the fiscal marker and the dye with which the fuel referred
to in the introductory part of Paragraph five of this Section is
marked, as well as the conditions for handling the marked
fuel.
(63) If the fuel referred to in the introduction of
Paragraph five of this Section is not used for the intended
purposes and the Rural Support Service has in this case revoked a
decision according to which the volume of the referred to fuel
has been allocated in the current economic year, the Rural
Support Service shall not allocate the fuel referred to in the
introduction of Paragraph five of this Section in the subsequent
economic year.
(64) The duty rate specified in Section 14,
Paragraph 2.2 of this Law shall be applied to diesel
fuel (gas oil), including diesel fuel (gas oil) to which
biodiesel fuel acquired from rapeseed or paraffin-enriched diesel
fuel acquired from biomass is added, if the relevant products are
labelled (marked) in accordance with Section 28 of this Law and
they are used:
1) on ships for fishing in inland waters;
2) on ships for fishing in coastal waters if the products
referred to in the introductory part of this Paragraph have not
been purchased in accordance with the duty exemption specified in
Paragraph one, Clause 3 of this Section.
(65) The Cabinet shall determine the procedures by
which the duty rate specified for diesel fuel in Section 14,
Paragraph 2.2 of this Law shall be applied on ships
for fishing in inland and coastal waters, limits for its
consumption for a calendar year, procedures for the granting,
acquisition and administration of the consumption limits thereof,
and also procedures by which excise duty shall be refunded for
the diesel fuel used on ships fishing in coastal waters.
(7) [12 June 2009]
(8) [20 December 2004]
(9) Oil products (fuel), which ensure the operation of such
concrete commercial motor vehicle, which enters the territory of
the Republic of Latvia from a foreign state, which is not a
Member State, from the territories referred to in Section 2,
Paragraph 3.1 of this Law, and from the Åland Islands
or the Channel Islands, and which exempt from customs duty in
accordance with Council Regulation (EC) No 1186/2009 of 16
November 2009 setting up a Community system of reliefs from
customs duty (hereinafter - Regulation No 1186/2009) shall not
have duty imposed.
[18 March 2004; 20 December 2004; 19 December 2006; 14
November 2008; 12 June 2009; 1 December 2009; 22 April 2010; 28
October 2010; 14 April 2011; 15 December 2011; 17 December 2014;
7 May 2015; 18 June 2015; 30 November 2015; 23 November 2016; 25
October 2018;6 February 2020]
Section 19. Duty Exemptions for
Non-alcoholic Beverages and Coffee
(1) Coffee used for the determination of the quality of
coffee, as well as the following non-alcoholic beverages shall be
exempt from the duty:
1) non-alcoholic beverages which are utilised for
determination of the quality of non-alcoholic beverages;
2) non-alcoholic beverages produced by a natural person for
his or her own consumption, provided that they are not for
sale;
3) non-packaged non-alcoholic beverages which are prepared at
a public catering undertaking for consumption at such
undertaking.
(2) Non-alcoholic beverages and coffee used for the production
of other food commodities (including alcoholic beverages) shall
be exempt from the duty.
(3) Non-alcoholic beverages and coffee, which are destroyed in
the presence of authorised officials of the State Revenue Service
shall be exempt from the duty.
[8 November 2007]
Section 20. Duty Exemptions and
Relief for Diplomats and International Organisations
(1) In conformity with the conditions of Paragraphs two,
three, five, six, seven, eight, nine, ten, and eleven of this
Section the excisable goods which are delivered as follows shall
be exempt from the duty:
1) for diplomatic and consular representations;
2) for diplomatic and consular agents of diplomatic and
consular representations, administrative technical personnel and
the family members of the persons referred to in this Clause, if
these persons are not citizens or long-term residents of Latvia.
For employees of administrative technical personnel and their
family members - once during accreditation for the goods
delivered in the first four months commencing from the day when
the Ministry of Foreign Affairs has received the notification on
the arrival of the relevant person in the Republic of Latvia for
the commencement of service;
3) for international organisations or their representations
which have been recognised as such by the Republic of Latvia, by
complying with the restrictions and conditions specified in the
international conventions of establishment or headquarters
agreements of the relevant organisations;
4) for employees of international organisations or their
representations who have a diplomatic status in the territory of
the Republic of Latvia, if these persons are not citizens or
long-term residents of Latvia;
5) for institutions of the European Union in accordance with
the Protocol on the Privileges and Immunities of the European
Union of 8 April 1965 (Protocol E of the Treaty Establishing the
European Community);
6) for the armed forces of such state which is a party to the
North Atlantic Treaty, except for the Member State within which
the duty is collected - for the consumption of those armed
forces, as well as for the civilian staff which accompany them,
or for the needs of messes or canteens of these armed forces;
7) for consumption in accordance with agreements entered into
with foreign states other than Member States, or international
organisations provided that such an agreement is allowed or
authorised with regard to exemption from value added tax;
8) for the armed forces of the United Kingdom deployed in
Cyprus in accordance with the Treaty establishing the Republic of
Cyprus of 16 August 1960 - for the consumption of those armed
forces, as well as for the civilian staff which accompany them,
or for the needs of the messes or canteens of those armed
forces;
9) in accordance with the Agreement between the Republic of
Latvia and the Supreme Headquarters Allied Powers Europe and
Headquarters, Supreme Allied Commander Transformation to
supplement the Paris Protocol (hereinafter - the Supplementary
Agreement to the Paris Protocol):
a) the Allied Headquarters recognised in the Republic of
Latvia (hereinafter - the Allied Headquarters);
b) members of the Allied Headquarters and their dependants, if
these persons are not citizens or long-term residents of
Latvia.
(2) The subjects referred to in Paragraph one of this Section
in the Republic of Latvia are permitted to receive excisable
goods from:
1) other Member States, applying the duty suspension
arrangement thereto, provided that the consignor of excisable
goods uses:
a) the documents referred to in Section 25, Paragraph nine of
this Law, except in the case referred to in Paragraph one, Clause
6 of this Section;
b) the document specified in Annex II to Council Implementing
Regulation (EU) No 282/2011 of 15 March 2011 laying down
implementing measures for Directive 2006/112/EC on the common
system of value added tax (hereinafter - Regulation No 282/2011).
The Cabinet shall determine the procedures by which the document
specified in Annex II to Regulation No 282/2011 is approved, and
the procedures by which the rights to use this document without
approval are granted or revoked;
2) tax warehouses in the Republic of Latvia, complying the
following conditions:
a) the consignor of excisable goods uses the document which is
specified in Annex II to Regulation No 282/2011 and which
certifies that the abovementioned excisable goods are exempt from
excise duty,
b) the consignor of excisable goods draws up a source document
in accordance with the laws and regulations regarding the
circulation of excisable goods,
c) non-cash settlements are made for the purchase of excisable
goods,
d) [23 November 2016].
(3) The subjects referred to in Paragraph one of this Section
in other Member States are permitted to receive excisable goods
from the Republic of Latvia, applying the duty suspension
arrangement thereto in accordance with Section 25 of this
Law.
(4) If the subjects referred to in Paragraph one of this
Section which are located in the Republic of Latvia purchase
excisable goods in the Republic of Latvia, the excise duty shall
be refunded in accordance with the procedures stipulated by the
Cabinet in conformity with Paragraphs six, seven, eight, nine,
and ten of this Section.
(5) Excisable goods, which have been brought in the Republic
of Latvia for release into free circulation in accordance with
the laws and regulations in the field of customs from a foreign
state, which is not a Member State, or from the territories
referred to in Section 2, Paragraph 3.1 of this Law,
shall be exempt from the excise duty, observing the following
conditions:
1) the consignor of excisable goods uses the document which is
specified in Annex II to Regulation No 282/2011 and which
certifies that the abovementioned excisable goods are exempt from
excise duty;
2) non-cash settlements are made for the purchase of excisable
goods;
3) [23 November 2016].
(6) The duty exemption or refund specified in this Section
shall be applied for the following maximum quantity of excisable
goods:
1) fuel - 250 litres per month for each vehicle which is
registered in the Republic of Latvia on behalf of the subject
referred to in Paragraph one, Clauses 1, 2, 3, 4, 5, and 7 of
this Section, as well as on behalf of the civilian referred to in
Paragraph one, Clauses 6 and 8 of this Section;
2) fuel - 250 litres per month for each vehicle which is
registered on behalf of the subjects referred to in Paragraph
one, Clause 9, Sub-clause "b" of this Section in accordance with
the Supplementary Agreement to the Paris Protocol;
3) alcoholic beverages which are purchased by the subjects
referred to in Paragraph one, Clauses 2 and 4 of this
Section:
a) beer, fermented beverages, wine, intermediate products with
the absolute alcohol content up to 15 per cent by volume - 300
litres (in total) in a calendar year,
b) intermediate products with the absolute alcohol content
from 15 to 22 per cent by volume, other alcoholic beverages - 96
litres (in total) in a calendar year;
4) tobacco products which are purchased by the subjects
referred to in Paragraph one, Clauses 2 and 4 of this
Section:
a) cigarettes - 7200 cigarettes in a calendar year,
b) smoking or heated tobacco - 7200 grams in a calendar
year,
c) cigars and cigarillos - 1800 cigars or cigarillos in a
calendar year;
5) liquid to be used in electronic cigarettes which is
purchased by the subjects referred to in Paragraph one, Clauses 2
and 4 of this Section - 7200 milligrams of nicotine or not more
than 7200 millilitres of liquid to be used in electronic
cigarettes in a calendar year;
6) alcoholic beverages, tobacco products, and liquid to be
used in electronic cigarettes - the maximum quantity shall be
applied in accordance with the Supplementary Agreement to the
Paris Protocol for one subject referred to in Paragraph one,
Clause 9, Sub-clause "b" of this Section which shall have at
least 18 years of age.
(7) If the subjects referred to in Paragraph one, Clauses 2
and 4 of this Section, according to a notice received at the
Ministry of Foreign Affairs regarding arrival of the relevant
person in the Republic of Latvia, arrive for commencing service
in the Republic of Latvia in the relevant year after 30 June, the
maximum quantity of excisable goods referred to in Paragraph six,
Clauses 3, 4, and 5 of this Section shall be calculated by
dividing by two.
(8) For the employees of administrative technical personnel
referred to in Paragraph one, Clause 2 of this Section and family
members of such employees, if a special agreement has not been
entered into, once during the accreditation for the goods
purchased in the first four months, starting from the day when
the Ministry of Foreign Affairs has received the notice regarding
arrival of the relevant person in the Republic of Latvia, the
maximum quantity of excisable goods referred to in Paragraph six,
Clauses 3, 4, and 5 of this Section shall be calculated by
dividing by three.
(9) The duty exemption or refund specified in this Section
shall not be applied for alcoholic beverages, tobacco products,
and liquid to be used in electronic cigarettes:
1) which are purchased by the subjects referred to in
Paragraph one, Clause 6 of this Section who are located in the
Republic of Latvia;
2) for a subject (natural person) who is less than 18 years of
age.
(10) The provisions included in this Section shall be applied
insofar as it has not been specified otherwise in the
international agreements binding to the Republic of Latvia.
(11) Such excisable goods are exempted from the duty which are
delivered to members of the Allied Headquarters and their
dependants at the shop of the Allied Headquarters, and fuel which
is delivered to the embassy of the United States of America in
the Republic of Latvia and its diplomatic and consular agents and
the administrative technical personnel. The Cabinet shall
prescribe the procedures by which:
1) the duty exemption shall be applied:
a) to excisable goods which are delivered in the Republic of
Latvia to members of the Allied Headquarters and their dependants
at the shop of the Allied Headquarters in accordance with the
conditions and restrictions of the Supplementary Agreement to the
Paris Protocol;
b) to oil products which are delivered as oil products (fuel)
in the Republic of Latvia to retail selling points of oil
products (fuel) to the embassy of the United States of America in
the Republic of Latvia and its diplomatic and consular agents and
administrative technical personnel in accordance with Article XIX
of the Treaty of Friendship, Commerce and Consular Rights between
Latvia and the United States of America;
2) the duty for excisable goods purchased in the Republic of
Latvia for which the duty has already been paid and which, upon
application of exemption from the duty, have been delivered by
the payer of the duty to the subjects referred to in Clause 1 of
this Paragraph shall be refunded for the payer of the duty.
[20 December 2004; 14 November 2008; 12 June 2009; 1
December 2009; 20 December 2010; 5 May 2016; 23 November 2016; 9
March 2017 / Amendments to the Section shall come into force on 1
January 2018. See Paragraph 97 of Transitional
Provisions]
Section 21. Other exemptions
(1) Excisable goods, which have been lost as a result of force
majeure if there is evidence, confirmed by appropriate documents
issued by the relevant State supervision and control
institutions, attesting that the loss referred to did not occur
through the fault of the payer of the duty, shall be exempt from
the duty.
(2) Excisable goods, which have been lost during manufacture,
treatment, processing, storage, pre-packaging, movement or mixing
of oil products when the duty suspension arrangement in
accordance with the norms approved by the Cabinet was applied,
shall be exempt from the duty.
(21) Excisable goods, which have been lost in other
Member States (in the carriage of excisable goods to other Member
States in accordance with Section 25 of this Law), shall be
exempt from the duty, taking into account the presentation of the
documents referred to in Section 25, Paragraph eight of this Law
and information certified by the competent institution of the
relevant Member State regarding the losses. The approved
warehousekeeper or registered consignor, who has sent the excise
goods, shall pay the excise duty for the losses, taking into
account the amount of loss and other conditions of the receiving
Member State. The excise duty shall be paid into the budget of
such Member State in which the losses have been determined, on
the basis of the excise duty rates and other conditions of such
Member State. The State Revenue Service shall, on the basis of a
request from the tax administration of the relevant Member State,
control the collection and transfer of such excise duty to the
budget of the Member State in which the loss was determined.
(3) In accordance with the procedures stipulated by the
Cabinet excisable goods brought in by a natural person for his or
her own consumption in the Republic of Latvia from other Member
States shall be exempt from the duty.
(4) Such excisable goods shall be exempted from the duty which
are imported by a natural person in his or her own personal
luggage, which is considered to be such within the meaning of the
Value Added Tax Law (hereinafter - the personal luggage), and
which are imported by this person from a foreign state other than
the Member State, from territories referred to in Section 2,
Paragraph 3.1 of this Law without exceeding the
following quantities, provided that such import of goods is not
commercial:
1) tobacco products, if a natural person travels by
aircraft:
a) 200 cigarettes;
b) 100 cigarillos;
c) 50 cigars;
d) 250 g of smoking tobacco or tobacco leaves, or heated
tobacco;
e) tobacco products referred to in Paragraph four, Clause 1,
Sub-clauses "a", "b", "c" and "d" of this Section in any
combination, if the part of per cent which is used from
individually determined amounts, does not exceed 100 per cent in
total. Each amount specified in Paragraph four, Clause 1,
Sub-clauses "a", "b", "c" and "d" of this Section shall
separately form 100 per cent of the amount of the tobacco product
indicated in the relevant Sub-clause;
11) tobacco products, if a natural person does not
travel by aircraft:
a) 40 cigarettes;
b) 20 cigarillos;
c) 10 cigars;
d) 50 g of smoking tobacco or tobacco leaves, or heated
tobacco;
e) tobacco products referred to in Paragraph four, Clause
1.1, Sub-clauses "a", "b", "c" and "d" of this Section
in any combination, if the part of per cent which is used from
individually determined amounts, does not exceed 100 per cent in
total. Each amount specified in Paragraph four, Clause
1.1, Sub-clauses "a", "b", "c" and "d" of this Section
shall separately form 100 per cent of the amount of the tobacco
product indicated in the relevant Sub-clause;
2) alcoholic beverages:
a) one litre of alcoholic beverage with alcohol content above
22% by volume or undenatured ethyl alcohol with alcohol content
of 80% or more,
b) two litres of alcoholic beverage with alcohol content up to
22% by volume, except for still wine and beer,
c) alcoholic beverages referred to in Paragraph four, Clause
2, Sub-clauses "a" and "b" of this Section in any combination, if
the part of per cent which is used from individually determined
amounts, does not exceed 100 per cent in total. Each amount
indicated in Paragraph four, Clause 2, Sub-clauses "a" and "b" of
this Section shall separately form 100 per cent of the amount of
the alcoholic beverage indicated in the relevant Sub-clause,
d) four litres of still wine and 16 litres of beer;
3) non-alcoholic beverages, coffee, and liquid to be used in
electronic cigarettes, in conformity with the conditions and
restrictions for the value of goods specified in the Value Added
Tax Law;
4) fuel that is located:
a) in the standard fuel tank of a vehicle,
b) portable fuel tanks - not more than 10 litres for one
vehicle.
(41) Provisions of Chapter XXVIII of Regulation No
1186/2009 shall be applicable to fuel referred to in Paragraph
four of this Section.
(42) Duty exemptions provided for in Paragraph
four, Clauses 1, 1.1 and 2 of this Section shall apply
to a natural person who has reached the age of 18 years.
(43) Import of excisable goods, including by a road
motor vehicle other than commercial vehicle, shall not be
considered as commercial within the meaning of Paragraph four of
this Section, if it conforms to the following conditions:
1) it does not take place on a regular basis (not more than
once per seven days);
2) excisable goods are provided for personal use or use in the
family of the natural person.
(44) Import of excisable goods shall not be
considered as commercial within the meaning of Paragraph
4.3 of this Section, if excisable goods are imported
in such amount and value that does not imply that they are
imported for commercial purposes.
(45) The provision of Paragraph 4.3,
Clause 1 of this Section in respect of the fuel referred to in
Paragraph four of this Section shall be applicable to a specific
natural person and specific road motor vehicle other than
commercial vehicle.
(5) Excisable goods, which a natural person from a foreign
state other than the Member State, from territories referred to
in Section 2, Paragraph 3.1 of this Law, sends by post
to a natural person in the Republic of Latvia and which are
exempt from the customs duty in accordance with Regulation No
1186/2009, shall be exempt from the duty.
(6) Excisable goods (except for oil products), which have been
supplied to a ship and an aircraft, which perform international
carriage (also between Member States), on the condition that such
goods shall be sold (also in cases where the value of the goods
is included in the price of the ticket) on the relevant ship or
aircraft in retail for consumption on site (except for sale in
retail for off-premises consumption) or are utilised for supply
to the crew of the vessel, shall be exempt from the duty. In such
case, the specific ship or aircraft captain shall certify in
writing to the supplier-payer of the duty that the received
excisable goods (indicating the type of product, name, amount and
the purpose the excisable goods shall be utilised for) shall not
be utilised in any other way.
(7) Excisable goods, which are real evidence or attached
property in a criminal proceeding, removed property in an
administrative violation matter or property falling within the
jurisdiction of the State, shall be exempt from duty if the
referred to excisable goods are destroyed, however, the
destruction of the referred to excisable goods shall not free
from liability the person to whom the liability specified in
Chapter XI of this Law applies.
[20 December 2004; 14 April 2005; 19 December 2006; 14
November 2008; 24 September 2009; 1 December 2009; 28 October
2010; 15 December 2011; 17 December 2014; 30 November 2015 / The
new wording of Clause 3 of Paragraph four shall come into force
on 1 July 2016. See Paragraph 88 of Transitional
Provisions]
Chapter
VI
Calculation and Payment of the Duty
Section 22. Calculation of the
Duty
(1) The duty for excisable goods shall be calculated according
to the rate laid down in Sections 12, 13, 13.1, 14, 15
and 15.1 of this Law.
(2) In the calculation of duty, the volume of alcoholic
beverages in litres referred to in Section 12, Paragraph one,
Clause 5 of this Law in accordance with the procedures stipulated
by the Cabinet shall be determined in conformity with the volume
thereof at 20°C.
(3) Duty applied to cigarettes shall be calculated by summing
up the amounts obtained when applying the duty rates laid down in
Section 13, Paragraph one, Clause 2, Sub-clauses "a" and "b" of
this Law, by complying with the provisions of Section 13 of this
Law.
(4) If the weighted average retail selling price of cigarettes
is unknown, in cases referred to in Section 32 of this Law or in
other cases prescribed by this Law the duty shall be calculated
by summing up the amounts obtained when applying the duty rates
laid down in Section 13, Paragraph one, Clause 2, Sub-clauses "a"
and "b" of this Law, by complying with the provisions of Section
13 of this Law, and for the calculation of the duty one of the
following prices shall be used:
1) the maximum retail selling price determined most frequently
by a recipient of excise duty stamps in the previous calendar
month, but not lower than the most popular retail selling price
in the previous calendar year, if the duty is paid by the
recipient of excise duty stamps;
2) the actual selling price of cigarettes, but not lower than
the most popular retail selling price in the previous calendar
year if the duty is paid by persons other than the recipient of
excise duty stamps; or
3) the weighted average retail selling price in the previous
calendar year if the price referred to in Clauses 1 and 2 of this
Paragraph cannot be determined or if the person in accordance
with Section 26 of this Law brings in the Republic of Latvia from
another Member State or receives cigarettes for personal
consumption.
(41) Up to the specification of the weighted
average retail selling price in accordance with Section 30 of
this Law, the previously specified weighted average retail
selling price shall be applied in the cases referred to in
Paragraph four of this Section.
(5) In calculating the duty, the quantity of oil products in
litres referred to in Section 14, Paragraph one, Clauses 1, 2, 3,
4 and 6 of this Law in accordance with the procedures stipulated
by the Cabinet shall be determined in conformity with their
quantity at 15°C.
(6) The duty for natural gas shall be calculated in accordance
with the procedures stipulated by the Cabinet, taking into
account that the volume and gross calorific value of natural gas
has been specified under base conditions when the pressure of
natural gas is 101,325 kPa and temperature - 20 oC.
[10 November 2005; 19 December 2006; 14 November 2008; 1
December 2009; 22 April 2010; 28 October 2010; 15 December 2011;
30 November 2015; 9 March 2017]
Section 23. Payment of the Duty
(1) For an approved warehousekeeper and a registered consignee
the taxation period of the duty shall be one calendar month.
(2) The importer shall pay the duty calculated for excisable
goods declared for a customs procedure - release into free
circulation - into the State budget before presenting the
excisable goods at a customs authority. A natural person who
brings in excisable goods in his or her own personal luggage that
exceeds the amount or value specified in Section 21 of this Law
shall pay the duty prior to releasing the excisable goods into
free circulation.
(3) A registered consignor shall pay the duty calculated for
the excisable goods declared for a customs procedure - release
into free circulation - and to which the duty suspension
arrangement is applicable in accordance with the conditions of
Section 25 of this Law, into the State budget in accordance with
the conditions of Section 25, Paragraph three of this Law.
(4) An approved warehousekeeper shall pay the duty calculated
for the excisable goods, which have been moved from the tax
warehouse during the taxation period, into the State budget
within 15 days after the end of the taxation period, except for
the duty calculated for those excisable goods to which the duty
suspension arrangement is applied in accordance with Section 25
of this Law.
(5) A registered consignee shall pay the duty calculated for
the excisable goods, which have been received by him or her
during the taxation period, into the State budget within 15 days
after the end of the taxation period.
(6) A temporarily registered consignee shall pay the duty
calculated for the excisable goods, which have been received by
him or her, into the State budget not later than within five
working days after receipt of the relevant excisable goods.
(7) A natural person or a legal person bringing in or
receiving excisable goods from another Member State in the
Republic of Latvia, which have already been released into free
circulation or released for consumption in another Member State,
shall pay the calculated duty into the State budget not later
than within the next five working days after bringing in or
receipt of the excisable goods in the Republic of Latvia, or
prior to the dispatch of the relevant excisable goods from
another Member State, except the case referred to in Section 21,
Paragraph three of this Law. If the relevant person pays the duty
prior to the dispatch of the relevant excisable goods from
another Member State, he or she shall submit a document
confirming the payment of the duty to the State Revenue
Service.
(8) An approved warehousekeeper shall pay the duty for the
shortage of the excisable goods (for example, theft, loss,
disappearance, except the shortage referred to in Section 21,
Paragraphs one, two and 2.1 of this Law) determined
during the taxation period which has occurred in the tax
warehouse or while moving the relevant excisable goods in
accordance with Section 25 of this Law into the State budget
within 15 days after the end of the taxation period.
(9) A registered consignor shall pay the duty for the shortage
of excisable goods determined in the Republic of Latvia (for
example, theft, loss, disappearance, except the shortage referred
to in Section 21, Paragraphs one, two and 2.1 of this
Law), which has occurred while moving the relevant excisable
goods in accordance with the Section 25 of this Law, into the
State budget within the time period specified in Section 25,
Paragraph three, Clause 1 of this Law.
(10) An approved warehousekeeper and a registered consignor of
another Member State, who brings into the Republic of Latvia
excisable goods in accordance with Section 25 of this Law, shall
pay the duty for the shortage of excisable goods determined in
the Republic of Latvia (for example, theft, loss, disappearance,
except for the shortages referred to in Section 21, Paragraphs
one, two and 2.1 of this Law), which have occurred
while moving the relevant excisable goods to the Republic of
Latvia or through the territory of the Republic of Latvia, within
four months after commencement of the movement of the relevant
excisable goods. The State Revenue Service in co-operation with
the competent authorities of other Member States shall ensure the
fact that the excise duty payment is transferred in the State
budget of the Republic of Latvia.
(11) An approved warehousekeeper shall pay the duty for the
excisable goods, which have been consumed in the tax warehouse
during the taxation period (including presentations, exhibitions,
tasting, except for the production of excisable goods), into the
State budget within 15 days after the end of the taxation
period.
(12) A person who imports or receives non-alcoholic beverages
or coffee in the Republic of Latvia shall, except for the case
referred to in Section 21, Paragraph three and Paragraph four,
Clause 3 of this Law, or in the case when the duty suspension
arrangement is applied in accordance with the conditions of
Section 25 of this Law, pay the duty into the State budget as
follows:
1) in accordance with Paragraph two of this Section, if
non-alcoholic beverages or coffee is imported or received in the
Republic of Latvia from a foreign country which is not a Member
State or from the territory referred to in Section 2, Paragraph
3.1 of this Law;
2) in accordance with Paragraph seven of this Section, if
non-alcoholic beverages or coffee is imported or received in the
Republic of Latvia from a Member State.
(13) A payer of the duty for excisable goods which are stamped
with excise duty stamps, shall pay the duty prior to the receipt
of the excise duty stamps in accordance with Section 27,
Paragraph six of this Law or in accordance with Paragraph two,
three, four, five, six, seven, eight, nine, eleven or seventeen
of this Section.
(14) If a duty payer does not pay the duty for excisable goods
which are stamped with excise duty stamps, in accordance with the
conditions of Paragraph thirteen of this Section within 180 days
from the day of the receipt of the excise duty stamps, it shall
be considered that the excisable goods have been released into
free circulation or released for consumption in the Republic of
Latvia and the duty for the relevant excisable goods in
accordance with the excise duty stamps received shall be paid by
the duty payer who has received the excise duty stamps. An
importer and a temporarily registered consignee who has received
excise duty stamps shall pay the duty not later than within five
working days after the day of the coming into effect of the
conditions previously referred to. The duty shall not be paid for
those excisable goods for which the duty payer returns the excise
duty stamps in accordance with Section 27 of this Law.
(15) If the duty has been paid in accordance with the excise
duty stamps received in accordance with Paragraph fourteen of
this Section, in the case laid down in Paragraph thirteen of this
Section the duty payer no longer needs to pay the duty paid in
accordance with Paragraph fourteen of this Section.
(16) The duty for waste oils, which are classified within the
Combined Nomenclature under the code 2710, shall be paid in
accordance with Paragraphs two, three, four, five, six, seven,
eight, nine, ten or eleven of this Section.
(17) A person whose special permit (licence) for the operation
of an approved warehousekeeper has ceased to be in effect or has
been cancelled shall, within 15 days after the end of the
taxation period in which the relevant special permit (licence)
has ceased to be in effect or the decision to cancel the relevant
special permit (licence) has entered into effect in accordance
with the laws and regulations regarding the circulation of
excisable goods, pay the duty into the State budget for the
relevant remainders of the excisable goods or use of a security,
and take the following actions with the remainders of the
excisable goods according to the permit obtained in accordance
with the laws and regulations regarding the circulation of
excisable goods:
1) moved to another tax warehouse in the Republic of
Latvia;
2) sold to another tax warehouse or a registered consignee in
the Republic of Latvia;
3) sold to a person who is entitled to receive excisable goods
with duty exemption;
4) sold to a person who is entitled to receive excisable goods
with duty relief;
5) exported to a foreign country which is not a Member State
or to the territory referred to in Section 2, Paragraph
3.1 of this Law;
6) destroyed.
(171) If the remainders of excisable goods referred
to in Paragraph seventeen of this Section are sold to a person
who is entitled to receive excisable goods with duty relief, the
person whose special permit (licence) for the operation of an
approved warehousekeeper has ceased to be in effect or has been
cancelled shall pay the excise duty within the time period
specified in Paragraph seventeen of this Section.
(18) A person shall pay the duty for excisable goods which are
in temporary storage or to which the customs procedure is applied
in accordance with the laws and regulations in the field of
customs as soon as a customs debt on import or duty debt appears,
except when the customs debt on import is not subject to
collection. The procedures for the payment of the abovementioned
duty shall not apply to the case referred to in Paragraph two of
this Section.
(181) The obligation to pay the duty for excisable
goods which have been brought into the Republic of Latvia from a
foreign state which is not a Member State, or from a territory
which is referred to in Section 2, Paragraph 3.1 of
this Law without delivering them to the customs authority or
without presenting to the customs authorities, or evading customs
control, or hiding them from such control, or without declaring
them, or using falsified documents or documents containing false
information, or in other illegal manner, shall arise at the
moment when the customs debt on import arises.
(19) An approved warehousekeeper, in the case laid down in
Paragraph thirteen of this Section, shall no longer pay the duty
for those excisable goods stamped with excise duty stamps, for
which he or she has paid the duty in accordance with Paragraph
four of this Section, if the specific excisable goods stamped
with excise duty stamps have been returned to the relevant tax
warehouse and the storage, as well as recording thereof is
ensured separately from the storage and recording of those
excisable goods to which the duty suspension arrangement is
applied.
(20) The taxation period of the duty for natural gas for the
warehousekeeper approved for activities with natural gas, for a
natural gas trader, a public trader, and a natural gas
distribution system operator, if the abovementioned persons
supply natural gas for consumption to end users, to an end user
of natural gas who imports natural gas for own consumption in the
Republic of Latvia, or to a person who purchases natural gas in
another Member State, brings and sells it in retail as fuel,
shall be one calendar month. The duty for natural gas shall be
paid into the State budget within 15 days after the end of the
taxation period.
(21) A person shall pay the duty for food supplements with
absolute alcohol content exceeding 80 millilitres per packaging,
which are registered, distributed, sold, processed and supplied
in accordance with the laws and regulations regarding mandatory
safety and labelling requirements for food supplements and the
procedures for the registration of food supplements, into the
State budget:
1) in accordance with Paragraph two of this Section, if the
referred to food supplements are imported to the Republic of
Latvia from a foreign state other than a Member State, or from a
territory referred to in Section 2, Paragraph 3.1 of
this Law;
2) not later than within five working days after import or
receipt of the food supplements in the Republic of Latvia or
prior to sending the relevant excisable goods from another Member
State, except for the case referred to in Section 21, Paragraph
three of this Law;
3) within 15 days after the end of the taxation period, if the
referred to food supplements are produced in the Republic of
Latvia.
(22) A person who imports or receives the liquid to be used in
electronic cigarettes in the Republic of Latvia shall, except for
the case referred to in Section 21, Paragraph three and Paragraph
four, Clause 3 of this Law, or in the case when the duty
suspension arrangement is applied in accordance with the
conditions of Section 25 of this Law, pay the duty into the State
budget as follows:
1) in accordance with Paragraph two of this Section, if the
liquid to be used in electronic cigarettes is imported or
received in the Republic of Latvia from a foreign country, which
is not a Member State, or from the territory referred to in
Section 2, Paragraph 3.1 of this Law;
2) in accordance with Paragraph seven of this Section, if the
liquid to be used in electronic cigarettes is imported or
received in the Republic of Latvia from a Member State.
(23) A person who is bringing in or receiving the products
referred to in Section 5, Paragraph three of this Law to the
Republic of Latvia for which the duty has not been paid, for the
use thereof for the purposes specified in Section 5, Paragraph
three of this Law, shall pay the calculated tax into the State
budget not later than within five working days after receipt or
bringing in of the abovementioned products.
(24) If a person is planning to use the products at its
disposal which are referred to in Section 5, Paragraph three of
this Law and for which the duty has not been paid, for the
purposes specified in Section 5, Paragraph three of this Law or
to sell them to a person who will use them for the abovementioned
purposes, the calculated tax shall be paid into the State budget
not later than within one working day prior to commencing the use
or sale.
(25) In cases when the purpose of use of natural gas has
changed, a user of natural gas who has received natural gas to
which duty exemption or reduced duty rate has been applied,
shall, within 15 days after the end of the taxation period, pay
into the State budget, according to the duty rate specified for
the purpose of use, the duty for the quantity of natural gas
received in the taxation period or the difference in duty if
reduced tax rate was applied to natural gas.
(26) In order to release for consumption non-alcoholic
beverages or coffee in the Republic of Latvia, a person of
another Member State who sells them under a distance contract
shall pay the duty into the State budget within five working days
after sale of the relevant excisable goods.
[1 December 2009; 22 April 2010; 14 April 2011; 30 November
2015; 5 May 2016; 9 March 2017; 25 October 2018]
Section 24. Duty Declaration
(1) An approved warehousekeeper and a registered consignee
shall submit the duty return for a taxation period to the State
Revenue Service within 15 days after the end of the relevant
taxation period. In the case referred to in Section 23, Paragraph
seven of this Law, where the duty is paid prior to the sending of
the excisable goods from another Member State, the duty return
shall be submitted not later than within five working days after
receipt of the excisable goods in the Republic of Latvia. Payers
of the duty shall submit the duty return for natural gas to the
State Revenue Service within 15 days after the end of the
taxation period. Other payers of the duty shall submit the duty
return not later than five working days after the relevant time
period for the duty payment prescribed by this Law. Importers who
have paid the duty in accordance with Section 23, Paragraph two
of this Law shall not submit the duty return.
(11) An approved warehousekeeper of another Member
State or a registered consignor of another Member State, who pays
the duty in accordance with Section 23, Paragraph 10 of this Law,
shall not submit the duty return.
(2) An approved warehousekeeper shall submit the duty return
for each tax warehouse separately.
(3) The Cabinet shall approve the form of the duty return and
the procedures for the completion thereof.
[14 April 2005; 19 December 2006; 1 December 2009; 22 April
2010]
Section 24.1 Calculation
of Duty and Recovering in Case of Lost Excisable Goods
If, when moving excisable goods under the duty suspension
arrangement from a Member State to the Republic of Latvia or
through the territory of the Republic of Latvia, a shortage is
established in the Republic of Latvia (for example, theft, loss
or disappearance), the State Revenue Service shall take a
decision on the calculation of duty. If the calculated duty is
not paid within the time period specified in Section 23,
Paragraph ten of this Law, the State Revenue Service shall
recover it by uncontested procedures.
[15 December 2011]
Chapter
VII
Movement of Excisable Goods
Section 25. Movement of Excisable
Goods under Duty Suspension Arrangement
(1) A registered consignor shall apply the duty suspension
arrangement to excisable goods which:
1) are being moved to a tax warehouse in the Republic of
Latvia;
2) are being moved to a tax warehouse in another Member
State;
3) are being delivered to a registered consignee or a
temporarily registered consignee in the Republic of Latvia or in
another Member State;
4) are being delivered to the persons or other organisations
in another Member State referred to in Section 20 of this
Law;
5) are being moved for further export from the Republic of
Latvia to a foreign state which is not a Member State or to a
territory which is referred to in Section 2, Paragraph
3.1 of this Law.
(2) A registered consignor performing the activities referred
to in Paragraph one of this Section shall not pay the duty if,
using the electronic administrative documents referred to in
Paragraph nine of this Section within the scope of a computerised
system, it is certified to the State Revenue Service or evidence
submitted that the excisable goods conform to one of the
following conditions:
1) they have been received in a tax warehouse in the Republic
of Latvia or in another Member State;
2) they have been received by a registered consignor or a
temporarily registered consignor in the Republic of Latvia or in
another Member State;
3) they have been received by the organisations in other
Member States referred to in Section 20 of this Law. In such
case, in addition to the electronic administrative document
referred to in Paragraph nine of this Section, a document which
certifies that the excisable referred to goods are exempt from
duty shall be used. This document is specified in Regulation No
282/2011;
4) they have been exported from the Republic of Latvia to a
foreign state which is not a Member State, or to a territory
which is referred to in Section 2, Paragraph 3.1 of
this Law.
(3) A registered consignor shall pay the duty in accordance
with the duty rate laid down in this Law, if the State Revenue
Service has not received a certification or evidence about the
fulfilment of the conditions referred to in Paragraph two of this
Section in the following period of time:
1) within 15 days from the day of commencement of the movement
- for excisable goods which have only been moved in the Republic
of Latvia;
2) within four calendar months from the day of commencement of
the movement - for excisable goods which have been moved to other
Member States (including movement through other Member States to
a foreign state which is not a Member State, or to the territory
referred to in Section 2, Paragraph 3.1 of this Law),
or exported to a state other than Member State.
(4) An approved warehousekeeper shall apply the duty
suspension arrangement to excisable goods which:
1) from a tax warehouse in the Republic of Latvia:
a) are moved to a tax warehouse in the Republic of Latvia,
b) are moved to a tax warehouse in another Member State,
c) are delivered to a registered consignee or a temporarily
registered consignee in the Republic of Latvia or in another
Member State, or
d) are delivered to the persons or organisations in another
Member State referred to in Section 20 of this Law;
2) are removed from a tax warehouse for subsequent export from
the Republic of Latvia to a foreign state which is not a Member
State, or to a territory which is referred to in Section 2,
Paragraph 3.1 of this Law.
(5) An approved warehousekeeper who performs the activities
referred to in Paragraph four of this Section, shall not pay the
duty if, using the electronic administrative document referred to
in Paragraph nine of this Section within the scope of a
computerised system, it is certified to the State Revenue Service
or evidence submitted that the excisable goods conform to one of
the following conditions:
1) they have been received in a tax warehouse in the Republic
of Latvia or in another Member State;
2) they have been received by a registered consignor or a
temporarily registered consignor in the Republic of Latvia or in
another Member State;
3) they have been received by the organisations in other
Member States referred to in Section 20 of this Law. In such
case, in addition to the electronic administrative document
referred to in Paragraph nine of this Section, a document which
certifies that the excisable referred to goods are exempt from
duty shall be used. This document is specified in Regulation No
282/2011;
4) they have been exported from the Republic of Latvia to a
foreign state which is not a Member State, or to a territory
which is referred to in Section 2, Paragraph 3.1 of
this Law.
(6) An approved warehousekeeper shall pay the duty in
accordance with the duty rate laid down in this Law, if the State
Revenue Service has not received a certification or evidence
about the fulfilment of the conditions referred to in Paragraph
five of this Section within the following periods of time:
1) within 15 days after the taxation period - for excisable
goods which have only been moved in the Republic of Latvia;
2) within four calendar months from the day of commencement of
the movement - for excisable goods which have been moved to other
Member States (including movement through other Member States to
a foreign state which is not a Member State, or to the territory
referred to in Section 2, Paragraph 3.1 of this Law),
or exported to a state other than Member State.
(7) If the conditions referred to in Paragraphs two and five
of this Section are fulfilled after the term specified, but not
later than within three years from the commencement of movement,
the paid duty shall be transferred to subsequent duty payments or
refunded within 30 days after receipt of a written request of the
relevant duty payer.
(8) A registered consignee or a temporarily registered
consignee shall certify the receipt of excisable goods with a
notification on the receipt of the relevant excisable goods,
which he or she shall submit to the State Revenue Service, using
the computerised system.
(9) In the cases specified in Paragraphs one, two, four, five
and eight of this Section, such documents shall be used which are
specified in Commission Regulation (EC) No 684/2009 of 24 July
2009 implementing Council Directive 2008/118/EC as regards the
computerised procedures for the movement of duty excise goods
under suspension of excise duty (hereinafter - Commission
Regulation No 684/2009). The conditions for the use of the
computerised system, the procedures for the circulation and
control of the documents specified in Commission Regulation No
684/2009, including in cases where the computerised system is not
accessible, as well as other conditions for the movement of
excisable goods referred to in this Section shall be provided for
by the Cabinet.
(10) When applying the duty suspension arrangement, wine may
be received from small wine producers in other Member States
under conditions specified in Commission Regulation (EC) No
436/2009 of 26 May 2009 laying down detailed rules for the
application of Council Regulation (EC) No 479/2008 as regards the
vineyard register, compulsory declarations and the gathering of
information to monitor the wine market, the documents
accompanying consignments of wine products and the wine sector
registers to be kept (hereinafter - the Commission Regulation No
436/2009), provided that an approved warehousekeeper, a
registered consignee or a temporarily registered consignee
submits information regarding the received accompanying document
of wine in the computerised system referred to in Paragraph nine
of this Section within five working days after the day of
delivery of goods.
(11) An approved warehousekeeper shall be permitted to apply
the the duty suspension arrangement to non-alcoholic beverages,
coffee, and liquid to be used in electronic cigarettes if these
goods:
1) from a tax warehouse in the Republic of Latvia:
a) are moved to another tax warehouse in the Republic of
Latvia;
b) are moved to a foreign state (including a Member State) or
a territory which is referred to in Section 2, Paragraph
3.1 of this Law, or
c) are delivered to the persons or organisations in another
Member State referred to in Section 20 of this Law;
2) are brought in the Republic of Latvia from another foreign
state (including a Member State) or from a territory referred to
in Section 2, Paragraph 3.1 of this Law, for movement
to a tax warehouse in the Republic of Latvia.
(12) An approved warehousekeeper who performs the activities
referred to in Paragraph eleven of this Section, shall not pay
the duty if such documents are submitted to the State Revenue
Service, or the approved list thereof is appended to the duty
return, which certify that the non-alcoholic beverages, coffee,
and liquid to be used in electronic cigarettes conform to one of
the following conditions:
1) these goods have been received in a tax warehouse in the
Republic of Latvia;
2) these goods have been exported from the Republic of Latvia
to another Member State;
3) these goods have been exported from the Republic of Latvia
to a foreign state which is not a Member State or to the
territory referred to in Section 2, Paragraph 3.1 of
this Law; or
4) these goods have been received by the organisations
referred to in Section 20 of this Law in another Member
State.
(13) If the documents referred to in Paragraph twelve of this
Section are not submitted to the State Revenue Service for
non-alcoholic beverages, coffee, and liquid to be used in
electronic cigarettes, which are moved during the taxation period
in accordance with Paragraph eleven of this Section, within 15
days after the end of the taxation period, the approved
warehousekeeper shall pay the duty in accordance with the duty
rate laid down in this Law. If the relevant documents are
submitted after the term specified, but not later than within
three years after this term, the duty paid shall be transferred
for the subsequent payments of duty or upon a written request of
the relevant taxpayer of the duty it shall be refunded within 30
days after receipt of the request.
(14) An approved warehousekeeper is allowed to the duty
suspension arrangement to such excisable goods to which the
document specified in Commission Regulation No 684/2009 and
provisions for use of the computerised system do not refer, if
such goods:
1) from a tax warehouse in the Republic of Latvia:
a) are moved to another tax warehouse in the Republic of
Latvia;
b) are moved to a foreign state (including a Member State) or
a territory which is referred to in Section 2, Paragraph
3.1 of this Law, or
c) are delivered to the persons or organisations in another
Member State referred to in Section 20 of this Law;
2) are brought in the Republic of Latvia from another foreign
state (including a Member State) or from a territory referred to
in Section 2, Paragraph 3.1 of this Law, for movement
to a tax warehouse in the Republic of Latvia.
(15) An approved warehousekeeper, which performs the
activities referred to in Paragraph fourteen of this Section,
shall not pay the duty, if such documents are submitted to the
State Revenue Service, or the approved list thereof is appended
to the duty return, which certify that the excisable goods
referred to in Paragraph fourteen of this Section conform to one
of the following conditions:
1) these goods have been received in a tax warehouse in the
Republic of Latvia;
2) these goods have been exported from the Republic of Latvia
to another Member State;
3) these goods have been exported from the Republic of Latvia
to a foreign state which is not a Member State or to the
territory referred to in Section 2, Paragraph 3.1 of
this Law; or
4) these goods have been received by the organisations
referred to in Section 20 of this Law in another Member
State.
(16) If for the excisable goods referred to in Paragraph
fourteen of this Section, which are moved in a taxation period in
accordance with Paragraph fourteen of this Section, the documents
referred to in Paragraph fifteen of this Section are not
submitted to the State Revenue Service within 15 days after the
end of the taxation period, an approved warehousekeeper shall pay
the duty in accordance with the duty rate laid down in this Law.
If the relevant documents are submitted after the term specified,
but not later than within three years after this term, the duty
paid shall be transferred for the subsequent payments of duty or
upon a written request of the relevant taxpayer of the duty it
shall be refunded within 30 days after receipt of the
request.
(17) Regards activities with natural gas, an approved
warehousekeeper is permitted to apply the duty suspension
arrangement to natural gas, when the natural gas:
1) from a tax warehouse in the Republic of Latvia:
a) is moved to another tax warehouse in the Republic of
Latvia;
b) is moved to a foreign state (including a Member State) or a
territory which is referred to in Section 2, Paragraph
3.1 of this Law;
c) is delivered to the persons or organisations referred to in
Section 20 of this Law in another Member State;
2) is brought in the Republic of Latvia from another foreign
state (including a Member State) or from a territory referred to
in Section 2, Paragraph 3.1 of this Law, for movement
to a tax warehouse in the Republic of Latvia.
(18) An approved warehousekeeper who performs the activities
referred to in Paragraph seventeen of this Section shall not pay
the duty for activities with natural gas, if such documents are
submitted to the State Revenue Service, or the approved list
thereof is appended to the duty return, which certify that
natural gas conforms to one of the following conditions:
1) natural gas has been received at a tax warehouse in the
Republic of Latvia;
2) natural gas has been brought out from the Republic of
Latvia to another Member State;
3) natural gas has been brought out from the Republic of
Latvia to a foreign state which is not a Member State or to a
territory referred to in Section 2, Paragraph 3.1 of
this Law;
4) natural gas has been received by the organisations in other
Member States referred to in Section 20 of this Law.
(19) An approved warehousekeeper shall apply the duty
suspension arrangement to the oil products which are pumped out
of an aircraft before its technical maintenance or repair and
moved to a tax warehouse.
[1 December 2009; 22 April 2010; 15 December 2011; 30
November 2015; 5 May 2016; 9 March 2017; 25 October 2018]
Section 26. Conditions for Movement
of Excisable Goods already Released for Consumption from Another
Member State or to Another Member State
(1) A natural person, except in the case referred to in
Section 21, Paragraph three of this Law, or a legal person who
brings in or receives in the Republic of Latvia excisable goods
from another Member State which have already been released for
consumption in another Member State shall, prior to the sending
of the excisable goods from the relevant Member State, submit to
the State Revenue Service information and pay the duty or submit
an appropriate security. If the distance seller of the Member
State has requested a document certifying payment of the duty,
the State Revenue Service may issue it to the relevant payer of
the duty after the duty for the excisable goods indicated in the
information has been paid in the Republic of Latvia.
(11) In the case laid down in Paragraph one of this
Section, when bringing in the Republic of Latvia excisable goods
to be stamped with excise duty stamps, they should be stamped
with excise duty stamps at the time of being brought in, in
accordance with the conditions of Section 27 of this Law.
(12) An end user who imports or receives natural
gas which is not transported through natural gas transmission or
distribution system pipelines in the Republic of Latvia from
another Member State for his or her own consumption shall provide
information to the State Revenue Service before sending the
natural gas.
(2) In the case referred to in Paragraph one of this Section
the specific persons shall certify the receipt of the excisable
goods in the Republic of Latvia by submitting appropriate
documents to the State Revenue Service.
(3) In respect of excisable goods which have been released for
consumption in the Republic of Latvia and for which the duty has
been paid, but which are brought out for commercial purposes by
merchants from the Republic of Latvia to another Member State, on
the basis of a written request of the relevant person the duty
shall be paid over to cover a duty debt, for subsequent duty
payments, other tax payments or the duty shall be refunded.
(4) In the cases referred to in this Section the documents
specified in Commission Regulation (EEC) No 3649/92 of 17
December 1992 on a simplified accompanying document for the
intra-Community movement of products subject to excise duty which
have been released for consumption in the Member State of
dispatch shall be used. The procedures for the circulation and
control of documents, as well as other conditions regarding the
movement of excisable goods referred to in this Section shall be
determined by the Cabinet.
(41) Without the use of the documents specified in
Paragraph four of this Section, wine may be received in the
Republic of Latvia from small wine producers in other Member
States under the conditions specified in the Commission
Regulation No 436/2009, provided that the person submits
information regarding the received accompanying document of wine
in the computerised system referred to in Section 25, Paragraph
nine of this Law within five working days after the goods have
been delivered.
(42) A natural person, except for the case referred
to in Section 21, Paragraph three of this Law, and a legal
person, which imports to or receives in the Republic of Latvia
from another Member State excisable goods not subject to the
excise duties in such a Member State, observing the provisions of
Paragraphs one and two of this Section, may use other
accompanying documents in the movement of goods, if it is
impossible to draw up the documents referred to in Paragraph four
of this Section.
(5) The Cabinet shall determine the procedures (documents to
be submitted, terms for the refund of the duty, requirements for
the certification of the duty payment and other conditions) by
which the duty shall be paid over to cover a duty debt, for
subsequent duty payments, other tax payments or the duty shall be
refunded.
[18 March 2004; 19 December 2006; 8 November 2007; 14
November 2008; 1 December 2009; 15 December 2011; 25 October
2018]
Chapter
VIII
Labelling of Excisable Goods
Section 27. Labelling of Alcoholic
Beverages and Tobacco Products
(1) All alcoholic beverages and tobacco products shall be
labelled with excise duty stamps except for cases specified in
Paragraph three of this Section.
(2) It is permitted to label alcoholic beverages and tobacco
products with excise duty stamps:
1) in the Republic of Latvia - only in tax warehouses or
customs warehouses;
2) in foreign states (including Member States) - for
importation into the Republic of Latvia.
(3) It is permitted not to label with excise duty stamps:
1) alcoholic beverages:
a) alcoholic beverages that have been filled into a packaging
with a volume of up to 100 millilitres (including);
b) beer;
c) alcoholic beverages, which are sold in duty-free shops in
accordance with the laws and regulations in the field of
customs;
d) fermented beverages with the absolute alcohol content of up
to 6 per cent by volume (inclusive);
11) tobacco products which are sold in duty-free
shops in accordance with the laws and regulations in the field of
customs, if a packaging unit of tobacco products contains such
security element which is not an excise duty stamp, but has been
determined in accordance with the laws and regulations regarding
security elements;
12) tobacco leaves;
13) heated tobacco;
2) alcoholic beverages which have been exempt from the duty in
accordance with Sections 16, 20 and 21 of this Law or are subject
to the duty in accordance with Section 16, Paragraph four of this
Law;
21) tobacco products which have been exempt from
the duty in accordance with Sections 17 and 21 of this Law. The
condition that a packaging unit of tobacco products contains a
security element which is not an excise duty stamp, but has been
determined in accordance with the laws and regulations regarding
security elements, shall be complied with in respect of Section
20 and Section 21, Paragraph six;
3) alcoholic beverages and tobacco products which are stored,
transported or sold or supplied applying the duty suspension
arrangement in accordance with Section 25 of this Law;
4) alcoholic beverages and tobacco products that are imported
by a natural person in his or her own personal luggage and the
amount of which exceeds the amount specified in Section 21,
Paragraph four of this Law or which a natural person brings in to
the Republic of Latvia or receives for personal consumption from
another Member State in accordance with Section 26 of this
Law;
5) alcoholic beverages and tobacco products received by a
natural person for personal consumption from a foreign country
which is not a Member State.
(4) Excise duty stamps shall be issued by the State Revenue
Service.
(5) Excise duty stamps shall be received by:
1) an importer;
2) an approved warehousekeeper in the Republic of Latvia;
3) a person who, in accordance with Section 26 of this Law,
brings in the Republic of Latvia or receives from another Member
State excisable goods stamped with excise duty stamps;
4) a registered consignee;
5) a temporarily registered consignee;
6) [5 May 2016].
(6) Upon receipt of the excise duty stamps, the relevant
payers of the duty in accordance with this Law shall submit a
certification of the duty payment, except an approved
warehousekeeper, a registered consignee or a temporarily
registered consignee, or security for the amount of the duty,
which corresponds to the number of the issued excise duty stamps.
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 other produced alcoholic beverages), shall submit
a certification of the duty payment upon receipt of the excise
duty stamps.
(7) Alcoholic beverages and tobacco products in respect of
which excise duty stamps have been issued, shall be subject to
the duty suspension arrangement until the moment when the duty
for them is paid or excise duty stamps are returned in accordance
with this Law.
(71) The payer of the duty is entitled to return
the received but unused, damaged or removed from excise goods
released for free circulation or released for consumption excise
duty stamps to the State Revenue Service within three years after
receipt thereof.
(8) If the payer of the duty returns the received but unused,
damaged or removed from excise goods released for free
circulation or released for consumption excise duty stamps to the
State Revenue Service, expenses for the purchase thereof shall be
covered by the relevant payer of the duty, except for the case
referred to in Paragraph ten of this Section. If the payer of the
duty orders excise duty stamps, but fails to claim them within
the term specified, the payer of the duty, which ordered the
relevant excise duty stamps, shall cover expenses for the
purchase thereof. If the excise duty stamps have been destroyed
in another Member State, the payer of duty to whom the excise
duty stamps are issued shall cover the expenses for the supply of
excise duty stamps.
(9) The returned or ordered, but unclaimed excise duty stamps
shall be destroyed by the State Revenue Service. Expenses related
to the destruction of the returned excise duty stamps shall be
covered by the payer of the duty who has returned the excise duty
stamps, except for the case referred to in Paragraph ten of this
Section. Expenses related with the destruction of the ordered,
but the payer of the duty who ordered the relevant excise duty
stamps shall cover unclaimed excise duty stamps.
(10) If the State Revenue Service has issued to the payer of
the duty invalid excise duty stamps, the expenses referred to in
Paragraphs eight and nine of this Section shall not be covered by
the relevant payer of the duty.
(11) If the payer of the duty returns to the State Revenue
Service the received, but unused, invalid or damaged excise duty
stamps, the relevant payer of the duty need not pay the duty. The
duty need also not be paid in the case if the payer of the duty
submits to the State Revenue Service a document issued by the tax
authority of another Member State or a document regarding
destruction of excise duty stamps, which has been approved by the
tax authority of another Member State and which certifies that
the duty stamps have been destroyed in another Member State.
(12) If a taxpayer of the duty returns to the State Revenue
Service the received, but unused, invalid or damaged excise duty
stamps and the duty has been paid in conformity with the returned
excise duty stamps, the paid duty shall be transferred for the
covering of duty debt, subsequent payments of duty or other tax
payments. If the taxpayer of the duty does not have a duty debt,
pursuant to a written request by the relevant taxpayer of the
duty, the paid duty shall be refunded within 30 days after
covering the expenses referred to in Paragraphs eight and nine of
this Section.
(121) If the taxpayer of the duty returns to the
State Revenue Service excise duty stamps for excisable goods,
which have been released for free circulation or released for
consumption, which have been exported to another Member State or
to a state, which is not a Member State, destroyed or processed
and for which duty has been paid, the paid duty shall be
transferred for the covering of duty debt, subsequent payments of
duty or other tax payments. If the taxpayer of the duty does not
have a duty debt, pursuant to a written request by the relevant
taxpayer of the duty, the paid duty shall be refunded within 30
days after covering the expenses referred to in Paragraphs eight
and nine of this Section. The Cabinet shall determine the
procedures (including taxpayer requirements and the documents to
be submitted) by which in accordance with the provisions of this
Paragraph the referred to duty is transferred for the covering of
duty debt, subsequent payments of duty, other tax payments or the
duty shall be refunded and the destruction or processing of
alcoholic beverages or tobacco products are performed.
(13) Procedures by which alcoholic beverages and tobacco
products shall be labelled with excise duty stamps (including
conditions regarding the amount of excise duty stamps to be
ordered, the time periods for issuing and conditions for receipt,
as well as the requirements regarding provision of information on
the stamps used) shall be determined by the Cabinet.
(14) If the excise duty stamp is used as a security element of
tobacco product in duty-free shops in the cases referred to in
Section 20, Paragraph one and Section 21, Paragraph six of this
Law by applying exemption from the duty thereto, the payer of
excise duty shall only cover their purchase costs when receiving
excise duty stamps.
[20 December 2004; 10 November 2005; 19 December 2006; 8
November 2007; 14 November 2008; 1 December 2009; 28 October
2010; 14 April 2011; 17 December 2014; 30 November 2015; 5 May
2016; 23 November 2016; 25 October 2018; 6 February 2020 /
In respect of tobacco products that are not cigarettes and
fine-cut tobacco intended for the rolling of cigarettes,
amendments to Paragraph three, Clause 1.1, and in
respect of supplementation of Paragraph three with Clause
2.1 in relation to the security element which is
contained by a packaging unit of tobacco products shall come into
force on 20 May 2024. Amendment regarding the deletions of
Paragraph three, Clauses 1.2 and 1.3, which
provide for not marking tobacco leaves and heated tobacco with
the excise duty stamps, due to the security element which is
contained by a packaging unit of tobacco products shall come into
force on 20 May 2024 and shall be included in the wording of the
Law as of 20 May 2024. See Paragraphs 106 and 107 of Transitional
Provisions]
Section 28. Labelling (Marking) of
Oil Products
(1) The oil products referred to in Section 14, Paragraph two
and Section 18, Paragraphs three and five shall be labelled
(marked).
(2) It is permitted to label (mark) oil products:
1) in the Republic of Latvia - only in tax warehouses;
2) in foreign states (including Member States) - for
importation into the Republic of Latvia.
(3) The labelled (marked) oil products are permitted to
be:
1) delivered or transferred to persons who have the right to
receive them;
2) delivered to another tax warehouse in the Republic of
Latvia or in another Member State;
3) brought out from the Republic of Latvia to another Member
State;
4) exported from the Republic of Latvia to a foreign state
other than a Member State.
(4) If the oil products referred to in Section 14, Paragraph
two and Section 18, Paragraphs three and five are not labelled
(marked), the duty in respect of them shall be calculated and
paid according to the rate laid down in Section 14, Paragraph
one.
(5) Procedures for the labelling (marking) of oil products and
the circulation thereof shall be determined by the Cabinet.
[17 December 2014 / Amendments to Paragraphs one and four
shall come into force on 30 October 2015. See Paragraph 76 of
Transitional Provisions]
Chapter
IX
Requirements in Respect of Tobacco Products
Section 29. Maximum Retail Selling
Price
(1) Recipients of excise duty stamps for cigarettes to be sold
shall determine the maximum retail selling price and inform the
duty administration thereof, when ordering the excise duty
stamps. A person who, in accordance with Section 26 of this Law,
brings in the Republic of Latvia or receives for personal
consumption cigarettes, shall indicate the weighted average
retail selling price when ordering excise duty stamps.
(2) The maximum retail selling price shall not be determined
for cigarettes which are moved in accordance with Sections 25 of
this Law.
(3) Information regarding the maximum retail selling price, as
well as the number of cigarettes in one packaging unit of
cigarettes shall be indicated on the excise duty stamp or also on
the packaging unit of cigarettes.
(4) In the Republic of Latvia, upon selling cigarettes, their
number in a packaging unit must conform to the number which is
indicated on the excise duty stamp or packaging unit
accordingly.
(5) It is prohibited to sell cigarettes in the Republic of
Latvia:
1) for a price that is higher than the maximum retail selling
price for cigarettes;
2) if the maximum retail selling price is not indicated
(printed) on the excise duty stamp or packaging unit.
[14 November 2008; 1 December 2009; 28 October 2010; 5 May
2016 / The new wording of Paragraphs three and four shall come
into force on 1 January 2017. See Paragraph 94 of Transitional
Provisions]
Section 30. Weighted Average Retail
Selling Price
(1) Each year by 1 March the State Revenue Service shall
determine and forward for publication in the official gazette
Latvijas Vēstnesis the weighted average retail selling
price in the previous calendar year, using data regarding the
number of excise duty stamps for cigarettes which have been
released for consumption or released into free circulation and
information regarding the maximum retail selling price and number
of cigarettes in a packet.
(2) When determining the weighted average retail selling
price, such excise duty stamps shall not be taken into account,
which in the relevant period of time have been returned to the
State Revenue Service or destroyed in accordance with this Law,
as well as the excise duty stamps referred to in Section 23,
Paragraph fourteen of this Law.
(3) The weighted average retail selling price shall be
determined in euros for 1000 cigarettes.
(4) When determining the weighted average retail selling
price, all maximum retail selling prices determined by all
consignees of excise duty stamps shall be expressed in euros for
1000 cigarettes.
[28 October 2010; 19 September 2013 / Amendments to
Paragraphs three and four shall come into force on 1 January
2014. See Paragraph 70 of Transitional Provisions]
Chapter X
Security
Section 31. Types of Security
(1) In order to carry out activities with excisable goods and
use duty suspension arrangement, the payer of the duty shall
submit a security.
(2) A payer of the duty may submit the following
securities:
1) a one-time security that is intended for a single specified
amount of debt of the calculated duty;
2) a general security that is intended for a specified time
period and a specified amount of debt of the calculated duty.
(3) The following may be used as security:
1) a security deposit;
2) an insurance policy for the performance of liabilities;
3) a guarantee from a credit institution;
4) [8 November 2007].
[8 November 2007]
Section 32. Application of
Security
(1) The amount of security may not be less than the duty that
has been calculated for the relevant amount of excisable goods
with which activities are to be carried out applying duty
suspension arrangement, except in the cases referred to in
Paragraph six of this Section.
(2) Security shall be submitted in conformity with the
calculated duty according to the duty rates laid down in Section
12, 13 or 14 of this Law.
(21) Security for excisable goods shall be applied
until the moment of duty payment therefor or until it is
determined that goods are exempt from the payment of the duty in
accordance with this Law.
(3) Security shall be submitted:
1) for all excisable goods, which are located in a tax
warehouse and to the duty suspension arrangement is applied,
except for the excisable goods, which are marked with excise duty
stamps, regarding which the relevant approved warehousekeeper has
submitted a security, receiving for it excise duty stamps in
accordance with Section 27, Paragraph six of this Law;
2) for excisable goods which are moved in accordance with
Section 25 or 26 of this Law, except for the case where the duty
has been paid prior to the sending of the excisable goods from
another Member State in accordance with Section 23, Paragraph
seven of this Law or when a security is submitted for excisable
goods which are stamped with excise duty stamps, upon receipt of
excise duty stamps in accordance with Section 27, Paragraph six
of this Law;
3) in other cases provided for by this Law.
(4) A security shall be submitted irrespective of whether the
referred to excisable goods will be exempted from duty, used for
the production of other excisable goods or the duty will not be
paid for other reasons. The referred to condition shall also
apply to alcohol or to any other alcoholic beverage used as a raw
material for the production of alcoholic beverages.
(41) When moving excisable goods in accordance with
Section 25 of this Law, a security shall be valid in territories
to which the provisions of this Law apply on the movement of
excisable goods from other Member States or to other Member
States.
(5) If the payer of the duty who in accordance with Section 27
of this Law returns the received but unused or damaged excise
duty stamps to the State Revenue Service, prior to the receipt of
excise duty stamps has submitted a one-time security which has
been calculated according to the issued excise duty stamps, then
security conforming to the amount of duty determined according to
the excise duty stamps returned shall be cancelled or returned to
the submitter after the covering of expenses referred to in
Section 27, Paragraphs eight and nine of this Law.
(6) The Cabinet shall lay down the procedures by which the
State Revenue Service issues, re-registers, and cancels a
security certificate, suspends and restores operation of a
security certificate, refuses to issue or re-register a security
certificate, grants or cancels a reduction of general security,
administers, extinguishes, diverts it for the covering of duty
debts or returns a security, grants or cancels the status of a
guarantor.
(7) In order to ensure payment of the duty in the case
referred to in Section 23, Paragraph eighteen of this Law, when
applying the customs procedure (except for the release for free
circulation) or temporary storage to excisable goods in
accordance with the laws and regulations in the field of customs,
the Cabinet shall:
1) provide for the cases when a guarantee need not be
submitted and the conditions upon the fulfilment of which the
amount of the guarantee may be reduced for the duty payer;
2) determine the procedures by which guarantees shall be
submitted, administered and cancelled.
[14 April 2005; 19 December 2006; 12 June 2009; 1 December
2009; 22 April 2010; 9 March 2017; 27 July 2017; 25 October
2018]
Chapter
XI
Liability
Section 33. Liability for Violations
of this Law in the Republic of Latvia
(1) Liability for violations of this Law shall be determined
by this Law and the law On Taxes and Duties.
(2) In the Republic of Latvia it is prohibited to produce,
use, process, store, move and sell excisable goods for which
excise duty has not been paid, except for the cases specified in
this Law.
(3) In the Republic of Latvia it is prohibited to produce,
use, process, store, move and sell alcoholic beverages and
tobacco products that have not been labelled with excise duty
stamps, except for the cases specified in laws and
regulations.
(4) The relevant State supervision and control institutions
have the right to confiscate, in accordance with procedures
prescribed in laws and regulations, such excisable goods which
have been imported into the Republic of Latvia or moved out of a
tax warehouse, but for which the duty has not been paid in
accordance with this Law or security provided for by this Law has
not been submitted for the performance of the activities referred
to or which have not been labelled with excise duty stamps if it
is provided for by this Law.
(5) Confiscation of excisable goods for violations of this Law
or other laws and regulations or application of other laws and
regulations in respect of violations in the circulation of
excisable goods shall not exempt the specific person from
liability to pay duty in accordance with this Law, as well as a
late payment charge and a fine in accordance with the law On
Taxes and Duties. The State Revenue Service shall not calculate
the duty, late payment charge and fine for confiscated excisable
goods that do not exceed the following amounts:
1) alcoholic beverages:
a) intermediate products and other alcoholic beverages - 5
litres,
b) beer, wine and fermented beverages - 30 litres;
2) tobacco products:
a) cigarettes - 300 cigarettes,
b) cigars or cigarillos - 900 cigars or cigarillos,
c) smoking tobacco or tobacco leaves, or heated tobacco - 500
grams;
3) oil products - 40 litres;
4) non-alcoholic beverages - 500 litres;
5) coffee - 20 kilograms;
6) liquid to be used in electronic cigarettes - 200
millilitres.
(6) [8 November 2007]
(7) If a person performs any activities with excisable goods,
regardless of their origin, without complying with the provisions
of laws and regulations (including brings in excisable goods from
a foreign country which is not a Member State or from a territory
which is referred to in Section 2, Paragraph 3.1 of
this Law in the Republic of Latvia, without delivering them to
the customs authority or without presenting them to the customs
authorities, or evading customs control, or hiding them from such
control, or without declaring, or using falsified documents or
documents containing false information, or in other illegal
manner, or without complying with the procedures laid down in
laws and regulations regarding bringing in of excisable goods and
payment of the duty, or without carrying out the relevant customs
procedures; performs unregistered or other production of
excisable goods without complying with the procedures laid down
in laws and regulations regarding the production of excisable
goods; performs any other activities with excisable goods for
which duty has not been paid or the security or guarantee
provided for by this Law has not been submitted, or which have
not been labelled with excise duty stamps in accordance with this
Law), the State Revenue Service shall collect by uncontested
procedures into the State budget in accordance with the duty
rates specified in this Law the unpaid amounts of the duty, as
well as late fee and fine in accordance with the law On Taxes and
Duties.
(8) If the State Revenue Service upon inspecting the
activities of the relevant person with excisable goods determines
a surplus of excisable goods which is not indicated in the
account books of this person and he or she cannot prove how the
surplus has occurred or that the duty for the determined surplus
has been paid, it shall be considered that the relevant person
has produced, purchased or performed other activities with
excisable goods for which the duty has not been paid, and the
amount of the unpaid duty, as well as a late payment charge and a
fine in accordance with the law On Taxes and Duties shall be
collected from such person.
(9) In the cases referred to in Paragraphs seven and eight of
this Section the State Revenue Service shall calculate the duty
according to the rates which were in force on the day when the
relevant activities were performed. If it may not be determined,
the duty shall be calculated according to the rates, which were
in force on the day when the activities referred to were
determined.
(10) If a State institution other than the State Revenue
Service determines within its competence that a person has
performed the activities referred to in Paragraph seven or eight
of this Section, the relevant State institution shall notify the
State Revenue Service in writing thereof (not later than within
three working days). The State Revenue Service shall collect by
uncontested procedures into the State budget in accordance with
the duty rates laid down in this Law the unpaid amounts of the
duty, as well as a late payment charge and a fine in accordance
with the law On Taxes and Duties.
(11) In cases referred to in Paragraph seven of this Section
the duty, as well as late payment charge and fine shall be
recovered from the person who possesses the excisable goods with
which activities referred to in Paragraph seven of this Section
have been performed, or from the person who has performed the
activities referred to in Paragraph seven of this Section if the
possessor of the abovementioned excisable goods has not been
determined.
(12) The payer of the duty and the person referred to in
Section 18, Paragraph five, Clause 4 of this Law is prohibited
from selling, supplying or handing over excisable goods to which
duty exemption or relief is applied in accordance with this Law
to such a person which does not have the right to receive
them.
(13) If the requirements laid down in Paragraph twelve of this
Section are not met, the duty, late payment charge and fine shall
be paid for the abovementioned excisable goods in accordance with
the procedures laid down in this Section. The duty, late payment
charge and fine shall be recovered accordingly from the payer of
the duty or the person referred to in Section 18, Paragraph five,
Clause 4 of this Law which sells, supplies or hands over
excisable goods and has not complied with the procedures provided
for in Paragraph twelve of this Section or the relevant Cabinet
regulations by which the application of the duty exemption or
relief to the abovementioned excisable goods is allowed in
accordance with this Law.
(14) A payer of the duty is prohibited from supplying oil
products to which the conditions of Section 14, Paragraph two of
this Law are applied to a person who does not have the right to
receive them.
(15) If the requirements laid down in Paragraph fourteen of
this Section are not met, the duty, late payment charge and fine
for the abovementioned excisable goods shall be paid in
accordance with the procedures laid down in this Section. The
duty, late payment charge and fine shall be recovered from the
payer of the duty who has supplied oil products and has not
complied with the procedures provided for in Paragraph fourteen
of this Section or the relevant Cabinet Regulations by which it
is permitted to apply the conditions of Section 14, Paragraph two
of this Law to the abovementioned oil products.
(16) Persons who have received excisable goods to which the
provision specified in Section 14, Paragraph two or six of this
Law is applied or duty exemption or relief in accordance with
this Law is applied are prohibited from using them for other
purposes (than prescribed for the specified duty exemption or
relief or the relevant provision specified in the Law) or
transfer them to another person who does not have the right to
receive them.
(17) If the requirements laid down in Paragraph sixteen of
this Section are not met, the duty, late payment charge and fine
for the abovementioned excisable goods shall be paid in
accordance with the procedures laid down in this Section. The
duty, late payment charge and fine shall be recovered from the
person who has received excisable goods and has not complied with
the procedures provided for in Paragraph sixteen of this Section
or the relevant Cabinet Regulations by which it is permitted to
apply to the abovementioned excisable goods a duty exemption or
relief in accordance with this Law or have not complied with that
specified in Section 14, Paragraphs two and six of this Law. This
Paragraph shall not apply to the cases referred to in Section 16,
Paragraph four of this Law.
(18) Persons who have received labelled (marked) oil products
are prohibited from transferring them to another person who has
no right to receive them.
(19) If the requirements laid down in Paragraph eighteen of
this Section are not met, the duty, late payment charge and fine
for the labelled (marked) oil products shall be paid in
accordance with the procedures laid down in this Section. The
duty, late payment charge and fine shall be recovered from the
person who has received labelled (marked) oil products and has
violated the procedures provided for in Paragraph eighteen of
this Section or the relevant Cabinet regulations by which it is
permitted to use labelled (marked) oil products.
(20) It is prohibited to utilise labelled (marked) oil
products as fuel in motor vehicles or for purposes other than
prescribed by the Law. A person who utilises the labelled
(marked) oil products as fuel for motor vehicles or for purposes
other than prescribed by this Law, shall be liable for the
violation committed in accordance with the Administrative
Violations Code of Latvia.
(21) If control institutions establish that a person does not
use the fuel referred to in Section 18, Paragraph five for the
intended purposes, the Rural Support Service shall revoke a
decision according to which the volume of the referred to fuel
was allocated for the current economic year.
[19 December 2006; 8 November 2007; 14 November 2008; 22
April 2010; 14 April 2011; 17 December 2014; 30 November 2015; 5
May 2016; 9 March 2017]
Section 34. Liability for Violations
in Moving Excisable Goods from Another Member State or to Another
Member State
(1) If it is determined that a natural person or a legal
person upon importing or receiving excisable goods in the
Republic of Latvia from another Member State has violated the
requirements of this Law, he or she shall pay the duty in
accordance with Section 33 of this Law.
(2) If in moving excisable goods from the Republic of Latvia
to another Member State or from another Member State to the
Republic of Latvia a violation has been committed which is
related to the payment of the duty, the duty in the Member State
where the violation was committed shall be paid by the person
moving the excisable goods.
(3) If the excise duty in accordance with Paragraph two of
this Section is collected in another Member State, the relevant
person does not have to pay the duty in the Republic of
Latvia.
(4) In a case when upon movement of excisable goods from the
Republic of Latvia to another Member State they do not reach the
intended destination and it is not possible to determine where
the violation has been committed, the consignor of the excisable
goods shall pay the duty in accordance with this Law, if this Law
does not provide for otherwise and if within four months from the
dispatch of excisable goods the State Revenue Service has not
received proof of the legality of the transaction or the place
where the violation has been committed, as well as proof that the
duty for the referred to excisable goods has been paid in another
Member State.
(5) If within three years it is determined that the violation
referred to in Paragraph four of this Section has been committed
in another Member State and proof is submitted that the duty has
been paid in the relevant Member State, the duty paid in the
Republic of Latvia shall be refunded to the relevant person.
(6) If it is determined that a violation related with the
payment of the duty has been committed in another Member State
with excisable goods for which excise duty stamps have been
received in the Republic of Latvia, the duty in the Republic of
Latvia need not be paid (except for the provisions of Section 23,
Paragraphs thirteen, fourteen and fifteen of this Law) if it is
paid in the relevant Member State.
[1 December 2009; 20 December 2010]
Chapter
XII
Administrative Offences in the Field of Movement of Excisable
Goods and Competence within the Administrative Offence
Proceedings
[Chapter shall come into force
on 1 July 2020 and shall be included in the wording of the Law as
of 1 July 2020 / See Paragraph 110 of Transitional
Provisions]
Section 35. Administrative Offences
in the Field of Movement of Excisable Goods
[Section shall come into force on 1 July 2020 and shall be
included in the wording of the Law as of 1 July 2020 / See
Paragraph 110 of Transitional Provisions]
Section 36. Competence within the
Administrative Violations Proceedings
[Section shall come into force on 1 July 2020 and shall be
included in the wording of the Law as of 1 July 2020 / See
Paragraph 110 of Transitional Provisions]
Transitional
Provisions
1. With the coming into force of this Law, the following laws
and regulations are repealed:
1) law On Excise Duty for Alcoholic Beverages (Latvijas
Republikas Saeimas un Ministru Kabineta Ziņotājs, 1998, No.
24; 1999, No. 17, 24; 2003, No. 2);
2) law On Excise Duty for Beer (Latvijas Republikas Saeimas
un Ministru Kabineta Ziņotājs, 1999, No. 24);
3) law On Excise Duty for Tobacco Products (Latvijas
Republikas Saeimas un Ministru Kabineta Ziņotājs, 1998, No.
24; 1999, No. 17; 2002, No. 14; 2003, No. 2);
4) law On Excise Duty for Oil Products (Latvijas Republikas
Saeimas un Ministru Kabineta Ziņotājs, 1997, No. 24; 1998,
No. 13; 1999, No. 2, 6, 17, 24; 2000, No. 1, 14; 2001, No. 7, 24;
2002, No. 14; 2003, No. 2, 8); and
5) law On Excise Duties (Latvijas Republikas Saeimas un
Ministru Kabineta Ziņotājs, 1999, No. 24; 2000, No. 10; 2001,
No. 15).
2. The duty rate for cigarettes specified in Section 13,
Paragraph one, Clause 2 of this Law shall come into force on 1
January 2009.
[19 December 2006]
3. Until coming into force of the duty rate for cigarettes
specified in Section 13, Paragraph one, Clause 2 of this Law, the
duty shall be imposed according to the following rates:
1) until 31 December 2004 - by summing up the amounts obtained
by applying the duty rates referred to in Sub-paragraphs a) and
b):
a) 6.3 lats for 1000 cigarettes,
b) 6.1 per cent of the maximum retail selling price;
2) from 1 January 2005 until 31 December 2005 - by summing up
the amounts obtained by applying the duty rates referred to in
Sub-paragraphs a) and b):
a) 6.9 lats for 1000 cigarettes,
b) 10.5 per cent of the maximum retail selling price;
3) from 1 January 2006 until 31 December 2006 - by summing up
the amounts obtained by applying the duty rates referred to in
Sub-paragraphs a) and b):
a) 7.6 lats for 1000 cigarettes,
b) 14.8 per cent of the maximum retail selling price;
4) from 1 January 2007 until 30 June 2007 - by summing up the
amounts obtained by applying the duty rates referred to in
Sub-paragraphs a) and b):
a) 8.4 lats for 1000 cigarettes,
b) 19.2 per cent of the maximum retail selling price;
5) from 1 July 2007 until 31 December 2007 - by summing up the
amounts obtained by applying the duty rates referred to in
Sub-paragraphs a) and b):
a) 10 lats for 1000 cigarettes,
b) 25 per cent of the maximum retail selling price;
6) from 1 January 2008 until 31 December 2008 - by summing up
the amounts obtained by applying the duty rates referred to in
Sub-paragraphs a) and b):
a) 17.8 lats for 1000 cigarettes,
b) 32.2 per cent of the maximum retail selling price.
[19 December 2006]
4. The duty rate laid down in Section 13, Paragraph one,
Clause 3, Sub-clause a) of this Law, for fine-cut tobacco
intended for the rolling of cigarettes, shall come into force on
1 July 2004.
5. Until the coming into effect of the duty rate laid down in
Section 13, Paragraph one, Clause 3, Sub-clause a) of this Law
for fine-cut tobacco intended for the rolling of cigarettes, it
shall be levied with a duty - 19 lats for 1000 grams of
tobacco.
6. Until 31 December 2004 Section 1, Paragraph two, Clause 2,
Section 23, Paragraphs thirteen, fourteen and fifteen, Section 27
and other conditions regarding excise duty stamps shall apply
only to cigarettes but shall not apply to other tobacco
products.
7. Until 30 June 2005 in the Republic of Latvia it is
permitted to market tobacco products (except for cigarettes) also
without excise duty stamps.
8. Legal persons carrying out commercial activities with oil
products according to the situation on the day of coming into
force of this Law shall take inventory of the stocks of oil
products in the ownership thereof and shall pay excise duty for
the amount of oil products determined as a result of inventory,
the amount of which duty shall be calculated as a difference
between the excise duty according to the excise duty rate laid
down in this Law and excise duty according to the rate laid down
in the law On Excise Duty for Oil Products.
9. During the period from 1 April 2004 until 30 April 2004
Section 2, Paragraph six and Paragraph seven, Clause 1, as well
as Sections 31 and 32 of this Law shall be applicable in order to
implement transition to licences and securities in conformity
with the requirements of this Law and ensure the validity thereof
from 1 May 2004.
[18 March 2004]
10. Requirements of Paragraph 8 of the Transitional Provisions
of this Law regarding calculation and payment of the excise duty
difference are not applicable to the following oil products:
1) unleaded petrol, the substitute products and components
thereof if ethyl alcohol has been added thereto which has been
acquired from agricultural raw materials and which has been
dehydrated (with alcohol content of at least 99.5 per cent by
volume) and which has been denatured - at least 4.5 per cent by
volume of the total amount of oil products;
2) diesel fuel (gas oil), its substitute products and
components if biodiesel fuel has been added thereto which has
been obtained from rape seed oil and biodiesel fuel constitutes 5
and more per cent by volume of the total amount of oil
products.
[29 April 2004]
11. Paragraph 10 of the Transitional Provisions of this Law
shall be applicable to the relevant amount of specific oil
products for which excise duty has been paid in compliance with
the provisions of Section 6, Paragraphs seven, eight and ten of
the law On Excise Duty for Oil Products. It is permitted to
modify the relevant amount of the specific oil products in a tax
warehouse for oil products so that these products meet the
conditions of Section 14, Paragraph three or four of this Law and
to export these products without paying excise duty.
[29 April 2004]
12. Up to 30 June 2007, with an increase in the rate of excise
duty, merchants, who perform commercial activities with oil
products shall, on the day when the change in the rate excise
duty for oil products occurs, perform an inventory of the stocks
of oil products, which are referred to in Section 14, Paragraph
one of this Law, and in respect of the amounts of oil products
determined by the inventory shall within 15 days (including the
day when the change in the rate excise duty occurs) pay into the
State budget the excise duty thereof, the amount of which shall
be calculated as the difference between the rate of excise duty,
which is in effect on the day of the inventory (the day when the
new rate of excise duty came into effect), and the rate of excise
duty, which was in effect up to the day when the rate of excise
duty changed, as well as in respect of the inventory performed
shall submit to the State Revenue Service the inventory list. If
the rate of excise duty is reduced, the difference in excise duty
shall not be refunded.
[20 December 2004; 19 December 2006]
12.1 Commencing with I January 2008, with an
increase in the rate of excise duty for alcoholic beverages,
tobacco products or oil products in the situation on the day when
the change in the rate of excise duty occurs, an inventory shall
be performed:
1) an accounting of existing relevant stocks of alcoholic
beverages, tobacco products or oil products:
a) by the registered consignee,
b) by the person who has received a special permit (licence)
for the wholesale trade of alcoholic beverages, tobacco products
or oil products,
c) by the person who has received a special permit (licence)
for the retail trade of alcoholic beverages, tobacco products or
oil products;
2) an accounting of existing relevant stocks of alcoholic
beverage and tobacco product excise duty stamps if the in respect
of the relevant excise goods a duty in conformity received excise
duty stamps has been paid in accordance with Section 23,
Paragraph fourteen of this Law:
a) by the approved warehousekeeper,
b) by the importer if the excise goods to be marked or marked
with the relevant excise duty stamps are not suitable for the
customs procedure - release for free circulation,
c) by the registered consignee and the temporarily registered
consignee if the excise goods marked with the relevant excise
duty stamps have not been received in the Republic of Latvia;
3) by an approved warehousekeeper of the existing alcoholic
beverages and tobacco product stores in the tax warehouse, if the
duty has been paid for the relevant excisable goods in accordance
with Section 23, Paragraph thirteen of this Law and they have
been returned to the relevant tax warehouse, provided that, in
conformity with Section 23, Paragraph nineteen of this Law, the
storage, as well as the accounting thereof, is ensured separately
from the storage and accounting of those excisable goods to which
the duty suspension arrangement is applied.
[8 November 2007; 14 November 2008; 1 December 2009; 22
April 2010; 5 May 2016]
12.2 Commencing with I January 2008, with an
increase in the rate of excise duty for tobacco products in the
situation on the first day of the following month after the
change in the rate of excise duty occurs, a person who has
received a special permit (licence) for retailing of tobacco
products shall perform an inventory and account for the existing
stocks of tobacco products.
[8 November 2007]
12.3 The person referred to in Paragraph
12.1 of these Transitional Provisions:
1) in accordance with the requirements of the laws and
regulations governing accounting shall compile inventory lists in
at least two copies of which one copy shall be kept at every
location of storage and sale of the relevant excise goods. The
tobacco product inventory list shall indicate the following
additional requisites: unit of measurement (packs - pieces,
number of cigarettes in a pack - pieces), maximum retail selling
price for one pack, duty for one pack up to the change in the
rate, duty for one pack after the change in the rate, the
difference in duty for one pack, and the total amount of the duty
difference;
2) within 15 days (including the day when change in the duty
rates takes place) shall submit to the State Revenue Service a
tax calculation for the calculated amount of difference in duty
to be paid into the budget. If on the basis of the circumstances
on the day when the change in the rate of duty occurs, the
referred to excise goods stocks are not in the accounting, they
shall be indicated in the duty calculation to be submitted;
3) shall pay into the State budget the calculated total amount
of the duty difference within 45 days (including the day when the
change in the rate of excise duty occurred). If the rate of duty
is reduced, the duty difference shall not be refunded.
[8 November 2007; 14 November 2008; 12 June 2009; 28
October 2010; 30 November 2015; 5 May 2016]
12.4 The person referred to in Paragraph
12.2 of these Transitional Provisions:
1) in accordance with the requirements of the laws and
regulations governing accounting shall compile inventory lists in
at least two copies of which one copy shall be kept at every
location of storage and sale of tobacco products. The inventory
list of tobacco products (cigarettes) shall indicate the
following additional requisites:
a) the maximum retail selling price for one pack of the
cigarettes in existing stocks and the relevant unit of
measurement (packs - pieces, number of cigarettes in a pack -
pieces),
b) the time period between the change in the rate of duty and
the day of inventory - the received number of cigarette packs
with the relevant maximum retail selling price and number of
cigarettes in the relevant pack,
c) the relevant number of cigarette packs with the relevant
maximum retail selling price and number of cigarettes in the
relevant pack (the number of such packs is acquired by
subtracting the number of cigarette packs referred to in
Sub-paragraph "b" from the number cigarettes packs referred to in
Sub-paragraph "a"). If number of cigarette packs referred to in
Sub-paragraph "b" is larger than the number cigarettes packs
referred to in Sub-paragraph "a" or the equal to it, 0 shall be
indicated,
d) the duty for one cigarette pack referred to in
Sub-paragraph "c" up to the change in the rate of duty,
e) the duty for one cigarette pack referred to in
Sub-paragraph "c" after the change in the rate of duty,
f) the duty difference for one cigarette pack referred to in
Sub-paragraph "c",
g) the total amount of the duty difference;
2) within 15 days (including the day when inventory takes
place) shall submit to the State Revenue Service a tax
calculation where the calculated amount of the difference in duty
to be paid into the budget is indicated. If according to the
situation when the stocks are inventoried, there no stocks of
tobacco products in the accounting, this shall be indicated in
duty calculation to be submitted;
3) the amount of duty difference to be paid into the State
budget shall be calculated and paid within 15 days (including the
day when the inventory was performed) in respect of the amount of
such relevant tobacco products, which are acquired by subtracting
the amount of tobacco products received between the day of the
change in the rate of duty and the day of inventory from the
amount accounted for in the inventory list.
[8 November 2007; 12 June 2009; 28 October 2010; 30
November 2015; 5 May 2016; 25 October 2018]
12.5 If the person referred to in Paragraph
12.1 of these Transitional Provisions within one month
after the change in the rate of duty has received tobacco
products from the tobacco product retail trade, he or she shall
perform a duty recalculation for the relevant tobacco products,
and pay the amount of the rate of duty difference, as well as
submit the necessary documents within 45 days after the change in
the rate of duty (including the day when the change in the rate
of duty occurred), taking into account the provisions of
Paragraph 12.4, Clauses 1 and 2 of these Transitional
Provisions.
[8 November 2007]
12.6 If the persons referred to in Paragraph
12.1 of these Transitional Provisions submit the
reports specified in the laws and regulations governing
circulation of excisable goods to the State Revenue Service and
on the day of changing the excise duty rate it has no remaining
excisable goods for which the excise duty rates change, they need
not perform the activities referred to in Paragraph
12.3 of these Transitional Provisions.
[5 May 2016]
12.7 Starting from 1 January 2019, upon an increase
in the duty rates for alcoholic beverages, a person who has
received a special permit (licence) for the retail trade of
alcoholic beverages may, if the duty rate changes, not to conduct
inventory for the alcoholic beverages the packaging of which is
opened for trade, and the volume of the opened packaging unit
does not exceed two litres.
[25 October 2018]
13. Amendments to Section 2, Paragraph seven, Clause 1 of this
Law in relation to the delegation to the Cabinet to specify the
rate of State fee and procedures for payment for the issuance and
re-registration of special permits (licences) shall come into
force on 1 September 2005.
[20 December 2004]
14. The Cabinet shall, by 1 July 2005, issue the regulations
provided for in Section 5, Paragraph five; Section 14, Paragraph
seven and Section 18 of this Law. Up to the day of the coming
into force of the new Cabinet regulations, but not longer than up
to 1 July 2005, the following relevant Cabinet regulations shall
be applicable insofar as they not in contradiction with this
Law:
1) Cabinet Regulation No. 359 of 20 April 2004, Procedures by
which Reduced Rate of Excise Duty or Exemption from Excise Duty
shall be Applied to Some Mineral Oils;
2) Cabinet Regulation No. 432 of 27 April 2004, Procedures for
the Circulation of Biofuels and the Administration of the
relevant Excise Duty.
[20 December 2004]
15. The Cabinet shall harmonise the regulations provided for
in Section 17 and Section 21, Paragraph two of this Law with the
amendments to the Law On Excise Duty. Up to the day that the
relevant amendments made in such regulations have come into
force, but not longer than up to 1 September 2005, the following
relevant Cabinet regulations shall be applicable insofar as they
not in contradiction with this Law:
1) Cabinet Regulation No. 173 of 25 March 2004, Procedures by
which Individual Tobacco Products are Exempted from Excise
Duty;
2) Cabinet Regulation No. 232 of 1 April 2004, Procedures for
the Circulation of Excisable Goods.
[20 December 2004]
16. Section 1, Paragraph two, Clause 15 and Section 12,
Paragraphs two and three of this Law shall come into force on 1
January 2006.
[14 April 2005]
17. Section 14, Paragraph three, Clause 2 of this Law shall
come into force on 1 July 2007.
[19 December 2006]
18. The Cabinet shall by 1 July 2007 issue the regulations
provided for in Section 5, Paragraph five; Section 14, Paragraphs
2.1 and seven and Section 24, Paragraph three of this
Law. Up to the day that the new Cabinet regulations have come
into force, but not longer than up to 1 July 2007, the following
Cabinet regulations shall be applicable appropriately insofar as
they are not in contradiction with this Law:
1) Cabinet Regulation No. 485 of 28 June 2005, Procedures by
which Reduced Rate of Excise Duty or Exemption from Excise Duty
shall be Applied to Some Mineral Oils;
2) Cabinet Regulation No. 498 of 5 July 2005, Procedures for
Circulation of Fuel Containing Bioproducts and Administration of
the Relevant Excise Duty;
3) Cabinet Regulation No. 97 of 31 January 2006, Regulations
regarding Excise Duty Declaration Forms.
[19 December 2006]
19. The Cabinet shall by 1 July 2008 issue the regulations
provided for in Section 26, Paragraph five and Section 27,
Paragraph 12.1 of this Law. Up to the day of the
coming into force of the new Cabinet regulations, but not later
than up to 1 July 2008, Cabinet regulation No. 356 of 20 April
2004, Procedures by which Excise Duty is Refunded for Excisable
Goods Brought out from the Republic of Latvia to other European
Union Member States, shall be applied insofar as it is not in
contradiction with this Law.
[8 November 2007]
20. The duty rate for beer specified in Section 12, Paragraph
one, Clause 1 of this Law shall come into force on 1 February
2009. Until the date when the duty rate for beer specified in
Section 12, Paragraph one, Clause 1 of this Law comes into force,
a duty shall be imposed on beer (for 100 litres) according to the
rate of 1.30 lats per each per cent of absolute alcohol by volume
that has been determined with a precision up to one-tenth, but
not less than 2 lats per 100 litres of beer.
[14 November 2008]
21. The duty rate for other alcoholic beverages specified in
Section 12, Paragraph one, Clause 5 of this Law shall come into
force on 1 February 2009. Until the date when the duty rate for
other alcoholic beverages specified in Section 12, Paragraph one,
Clause 5 of this Law comes into force, a duty shall be imposed on
other alcoholic beverages according to the rate of 630 lats per
100 litres of absolute alcohol.
[14 November 2008]
22. The duty rate for other smoking tobacco specified in
Section 13, Paragraph one, Clause 3, Sub-clause "b" of this Law
shall come into force on 1 February 2009. Until the date when the
duty rate for other smoking tobacco specified in Section 13,
Paragraph one, Clause 3, Sub-clause "b" of this Law comes into
force, a duty shall be imposed on other smoking tobacco according
to rate 14 lats per 1000 grams of tobacco.
[14 November 2008]
23. After the coming into force of amendments to Section 5,
Paragraph five and Section 18, Paragraph one of this Law and
until the date of the coming into force of the relevant Cabinet
regulations, but not later than until 1 July 2009, Cabinet
Regulation No. 525 of 31 July 2007, Procedures by which a Reduced
Rate of Excise Duty or Exemption from Excise Duty shall be
Applied to Some Oil Products, shall be applied insofar as it is
not in conflict with this Law.
[14 November 2008]
24. Amendments to Section 14, Paragraph three, amendment to
Section 18, Paragraph five regarding adding Clause 6 to the
Paragraph, amendment regarding deletion of Section 18, Paragraph
7 of this Law and amendment to Section 20, Paragraph four shall
come into force on 1 January 2010.
[12 June 2009]
25. The Cabinet Regulation No. 213 of 30 March 2004,
Procedures for Refunding of Excise Duty for Fuel Oil, Substitute
Products and Components Thereof that are Used as Heating Fuel,
issued in accordance with Section 18, Paragraph seven of this Law
regarding the amount of fuel oil actually purchased and used in
2009 shall be applicable until 20 February 2010.
[12 June 2009]
26. Until the date of coming into force of new Cabinet
Regulation specified in Section 32, Paragraph six, Clause 1 of
this Law, but no longer than until 1 April 2010 the Cabinet
Regulation No. 638 of 30 August 2005, Regulations Regarding
Guarantees of Excise Duty for Alcoholic Beverages, Tobacco
Products and Mineral Oils, shall be applied insofar as they are
not in contradiction with this Law.
[12 June 2009; 1 December 2009]
27. Amendment to Section 14, Paragraph two shall come into
force on 1 July 2010.
[12 June 2009]
28. From 1 April 2010 the special permits (licences) and
general security certificates for the activities of
representatives of excise duty payers and general security
certificates for the activities of importers shall cease to be in
effect.
[1 December 2009]
29. The special permits (licences) for the activities of an
approved trader, which have not been re-registered in accordance
with the procedures specified by Paragraphs 30 and 31 of these
Transitional Provisions until 31 March 2010, shall cease to be in
effect on 1 April 2010.
[1 December 2009]
30. The merchants which have been issued a special permit
(licence) for the activities of an approved trader involving
coffee or non-alcoholic beverages in the time period between 1
February 2010 and 28 February 2010 are entitled to submit a
submission for the re-registration of the referred to special
permits (licences) for a special permit (licence) for the
activities of an approved tax warehousekeeper with the relevant
types of excisable goods, without paying a State fee.
[1 December 2009]
31. Merchants which have been issued a special permit
(licence) for the activities of an approved trader involving
alcoholic beverages, tobacco products or oil products in the time
period between 1 February 2010 and 28 February 2010 are entitled
to submit a submission for the re-registration of the referred to
special permit (licence) for a special permit (licence) for the
activities of a registered consignee with the relevant types of
excisable goods, without paying a State fee.
[1 December 2009]
32. Merchants which have been issued a special permit
(licence) for the activities of a tax warehousekeeper involving
alcoholic beverages, tobacco products or oil products in the time
period between 1 February 2010 and 28 February 2010 are entitled
to submit a submission in order to receive a special permit
(licence) for the activities of a registered consignee with the
relevant excisable goods, without paying a State fee.
[1 December 2009]
33. Special permits (licences) for the activities of a tax
warehousekeeper, which have been issued until 31 March 2010,
shall be valid for the activities of an approved tax
warehousekeeper with the relevant types of excisable goods
without re-registration.
[1 December 2009]
34. General security certificates for the operation of a tax
warehousekeeper which have been issued until 31 March 2010 shall
be valid for the activities of a tax warehousekeeper with the
relevant types of excisable goods until the expiry of the
validity thereof, but not longer than until 1 October 2010.
[1 December 2009]
35. General security certificates which have been issued until
31 March 2010 for the activities of an approved trader shall be
valid for the activities of a registered consignee with the
relevant types of excisable goods until the expiry of the
validity thereof, but not longer than until 1 October 2010.
[1 December 2009]
36. The one-time security certificates issued until 31 March
2010 shall be valid until the expiry of the validity thereof.
[1 December 2009]
37. In the time period between 1 February 2010 and 31 March
2010 amendments to Section 2, Paragraph six, Clauses 1, 2 and 3
and Paragraph seven, Clauses 2 and 3 of this Law in respect of
the approved tax warehousekeeper, the registered consignee and
the registered consignor shall be applicable in order to
implement the transition to the special permits (licences)
conforming to the requirements of this Law and to ensure the
validity thereof from 1 April 2010.
[1 December 2009]
38. In order to implement the transition to the requirements
of this Law regarding the use of electronic administrative
documents within the scope of a computerised system, when
applying the duty suspension arrangement in accordance with
Section 25 of this Law for the movement of alcoholic beverages,
tobacco products and oil products, which has been initiated until
31 December 2010, the documents which are specified in Commission
Regulation (EEC) No 2719/92 of 11 September 1992 on the
accompanying administrative document for the movement under
duty-suspension arrangements of products subject to excise duty
(hereinafter - Commission Regulation No 2719/92) may be used. The
documents specified in Commission Regulation No 2719/92 shall
also be used in such case where the referred to documents
continue to be used in the Member State of the consignor of
excisable goods until 31 December 2010 for the dispatch of
alcoholic beverages, tobacco products and oil products, applying
the duty suspension arrangement.
[1 December 2009]
39. The handling of the documents referred to in Paragraph 38
of these Transitional Provisions shall be performed in accordance
with Cabinet Regulation No. 215 of 30 March 2004, Procedures for
the Circulation and Control of the Accompanying Documents of
Excisable Goods. In order to ensure the implementation of
Paragraph 38 of these Transitional Provisions, Cabinet Regulation
No. 215 of 30 March 2004, Procedures for the Circulation and
Control of the Accompanying Documents of Excisable Goods, shall
be applicable until 1 May 2011.
[1 December 2009]
40. Amendments to Section 12, Paragraph one, Clauses 2 and 3
of this Law in respect of the replacement of the figure "40" with
the figure "45", and Paragraph four, Sub-paragraph "a" in respect
of the replacement of the figure "42" with the figure "45" shall
come into force on 1 February 2010.
[1 December 2009]
41. Amendments in respect of Sections 1 and 2, the rewording
of Sections 7, 8 and 9, the addition of Section 9.1,
the rewording of Section 10, Paragraph one, the deletion of
Section 11, the rewording of Sections 20 and 21, Section 22,
Paragraph four, Clauses 1, 2 and 3, the rewording of Section 23,
Section 24, the rewording of Section 25, Sections 26, 27, 29, 30
and 32, the rewording in Transitional Provisions of Paragraph
12.1, Sub-paragraph 1, Sub-paragraph "a" and Section
12.1, Sub-paragraph 2, Sub-paragraph "b" and "c" and
the addition in Transitional Provision of Paragraph
12.1, Sub-paragraph 3 shall come into force on 1 April
2010.
[1 December 2009]
42. Amendments in respect of the rewording of Section 1,
Paragraph two, Clause 1 of this Law, Section 5, Paragraph four,
Section 7, Clause 5 on natural gas, the addition of Section
15.1 to the Law, as well as Section 22, Paragraph one
shall come into force on 1 July 2010.
[22 April 2010]
43. Amendments in relation to the addition of Paragraph
7.1 to Section 2 of this Law, the addition of Section
6.1 to this Law, the addition of Paragraph six to
Section 22 and the addition of Paragraph ten to Section 23 shall
come into force on 1 July 2010.
[22 April 2010]
44. Amendments to Sections 18 and 33 of this Law shall come
into force on 1 July 2010.
[22 April 2010]
45. In order to implement the transition to the requirements
of this Law regarding the application of duty exemption to
producers of agricultural products from 1 July 2010 and in order
that producers of agricultural products could submit a submission
to the Rural Support Service regarding the granting of the
purchase limit for the fuel referred to in the introduction of
Section 18, Paragraph five of this Law, to which a duty exemption
is applicable, the Cabinet shall issue the regulations provided
for in Section 18, Paragraphs five, 6.1 and
6.2 of this Law by 1 May 2010.
[22 April 2010]
46. In accordance with Section 18, Paragraph six of this Law
Cabinet Regulation No. 528 of 7 August 2007, Procedures by which
Excise Duty shall be Refunded to Producers of Agricultural
Products for Diesel Fuel (Gas Oil) and Diesel Fuel (Gas Oil) to
which Rapeseed Oil or Biodiesel Fuel Derived from Rapeseed Oil
has been Added, shall be applicable until 15 August 2010 for
diesel fuel (gas oil) [including diesel fuel (gas oil), to which
rapeseed oil or biodiesel fuel derived from rapeseed oil has been
added in accordance with the conditions of this Law], which has
been purchased in 2010 until 30 June and for which payment has
been performed in 2010 until 15 July, if the request for a refund
of the duty has been submitted until 15 July 2010.
[22 April 2010]
47. During the period of time between 1 September 2010 and 30
June 2011 Section 1, Paragraph two, Clause 1 of this Law in
relation to natural gas, Section 2, Paragraph 7.1,
Section 6.1, Section 7, Clause 5 in relation to
natural gas, Section 15.1, Section 22, Paragraph six,
Section 23, Paragraph twenty and Section 24, Paragraph one in
relation to natural gas shall not be applicable, but a payer of
the duty shall submit an excise duty return to the State Revenue
Service on natural gas until 15 September 2010 and pay the duty
for August 2010, applying:
1) Cabinet Regulation No. 577 of 29 June 2010, Regulations
Regarding the Circulation of Natural Gas and the Procedures for
the Application of Excise Duty;
2) Cabinet Regulation No. 300 of 30 March 2010, Regulations
Regarding the Forms of Excise Duty Returns and the Procedures for
the Completion Thereof.
[25 August 2010]
48. The revenue from the excise duty for natural gas
forecasted for the State budget in the period of time between 1
September 2010 and 31 December 2010 shall be compensated with an
increase in the value added tax revenue as a result of the
increase in the tariff for natural gas in 2010.
[25 August 2010]
49. A person who has received a special permit (licence) for
the wholesale trade of tobacco products or a special permit
(licence) for the retail trade of tobacco products, until 1 July
2011 shall be permitted to sell tobacco products which have been
released into free circulation or released for consumption until
31 December 2010, without applying the amendments to the
definitions of tobacco products referred to in Section 4,
Paragraph two, Paragraph four, Clause 2, Paragraphs five and six
of this Law.
[28 October 2010]
50. A person who has received a special permit (licence) for
the wholesale trade of tobacco products or a special permit
(licence) for the retail trade of tobacco products, until 1 July
2011 shall be permitted to sell cigarettes which have been
released into free circulation or released for consumption until
31 December 2010, without applying the amendments of Section 13,
Paragraphs two and three of this Law on the length of cigarettes
and without performing the inventory and repayment of the
difference in the excise duty to the State budget referred to in
Paragraphs 12.1, 12.2, 12.3 and
12.4 of the Transitional Provisions of this Law.
[28 October 2010]
51. During the time period between 1 January 2011 and 28
February 2011 the most popular retail selling price - 76 lats for
1000 cigarettes - shall be used instead of the weighted average
retail selling price referred to in Section 22, Paragraph four,
Paragraph 4.1 and Section 29, Paragraph one of this
Law.
[28 October 2010]
52. [14 April 2011]
53. [14 April 2011]
54. According to the wording of Section 14, Paragraphs three
and four of this Law, which comes into force from 1 January 2011,
Paragraphs 12.1 and 12.3 of Transitional
Provisions of this Law shall not be applied to unleaded petrol,
the substitute products and components thereof with alcohol
content of 5.0 per cent by volume, and diesel fuel (gas oil), the
substitute products and components thereof containing rapeseed
oil or biodiesel derived from rapeseed oil of 5 to 30 (not
inclusive) per cent by volume.
[20 December 2010]
55. The duty rate specified in Section 13, Paragraph one,
Clause 1 of this Law (95.2 euros per 1000 cigars or cigarillos)
shall be applied to cigars and cigarillos from 1 January
2020.
[27 July 2017]
56. Until the day when according to Paragraph 55 of the
Transitional Provisions of this Law the duty rate for cigars and
cigarillos specified in Section 13, Paragraph one, Clause 1 of
this Law shall be commenced to be applied, the duty shall be
imposed on cigars and cigarillos as follows:
1) until 30 June 2011 - 24 lats for 1000 cigars and
cigarillos;
2) from 1 July 2011 until 31 December 2013 - 26 lats for 1000
cigars and cigarillos;
3) from 1 January 2014 until 31 December 2015 - 39.84 euros
for 1000 cigars and cigarillos;
4) from 1 January 2016 until 31 December 2016 - 42.69 euros
for 1000 cigars and cigarillos;
5) from 1 January 2017 until 31 December 2017 - 58 euros for
1000 cigars and cigarillos;
6) from 1 January 2018 until 31 December 2018 - 73 euros for
1000 cigars and cigarillos;
7) from 1 January 2019 until 31 December 2019 - 88 euros for
1000 cigars or cigarillos.
[14 April 2011; 19 September 2013; 23 November 2016; 27
July 2017]
57. The duty rate specified in Section 13, Paragraph one,
Clause 2, Sub-clauses "a" and "b" of this Law to cigarettes
(78.7 euros per 1000 cigarettes and in the amount of 20
per cent from the maximum retail selling price), as well as the
minimum duty level specified for cigarettes in Section 13,
Paragraph 1.1 of this Law (114.7 euros per 1000
cigarettes) shall be applied from 1 July 2019.
[27 July 2017]
58. Until the day when according to Paragraph 57 of the
Transitional Provisions of this Law application of the duty for
cigarettes specified in Section 13, Paragraph one, Clause 2 of
this Law and the minimum duty level for cigarettes specified in
Section 13, Paragraph 1.1 of this Law is commenced,
the duty shall be imposed on cigarettes:
1) until 30 June 2011 - by adding up the amounts acquired by
applying the duty rates laid down in Sub-clauses "a" and "b" of
this Clause, but the calculated duty may not be less than 48 lats
for 1000 cigarettes:
a) 22.5 lats for 1000 cigarettes;
b) 34.5 per cent of the maximum retail selling price;
2) from 1 July 2011 until 31 December 2013 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated duty
may not be less than 52 lats for 1000 cigarettes:
a) 25 lats for 1000 cigarettes;
b) 34 per cent of the maximum retail selling price;
3) from 1 January 2014 until 30 June 2014 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated duty
may not be less than 79.68 euros for 1000 cigarettes:
a) 39.84 euros per 1000 cigarettes,
b) 33.5 per cent of the maximum retail selling price;
4) from 1 July 2014 until 30 June 2015 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated tax
may not be less than 85.6 euros for 1000 cigarettes:
a) 51.8 euros per 1000 cigarettes,
b) 25 per cent of the maximum retail selling price;
5) from 1 July 2015 until 30 June 2016 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated tax
may not be less than 89.8 euros for 1000 cigarettes:
a) 54.2 euros per 1000 cigarettes,
b) 25 per cent of the maximum retail selling price;
6) from 1 July 2016 until 30 June 2017 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated tax
may not be less than 93.7 euros for 1000 cigarettes:
a) 56.2 euros per 1000 cigarettes,
b) 25 per cent of the maximum retail selling price;
7) from 1 July 2017 until 30 June 2018 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated tax
may not be less than 99 euros for 1000 cigarettes:
a) 67 euros per 1000 cigarettes,
b) 20 per cent of the maximum retail selling price;
8) from 1 July 2018 until 30 June 2019 - by adding up the
amounts acquired by applying the duty rates laid down in
Sub-clauses "a" and "b" of this Clause, but the calculated duty
may not be less than 109.2 euros for 1000 cigarettes:
a) 74.6 euros per 1000 cigarettes,
b) 20 per cent of the maximum retail selling price.
[14 April 2011; 19 September 2013; 6 November 2013; 23
November 2016; 27 July 2017]
59. The duty specified in Section 13, Paragraph one, Clause 3,
Sub-clause "a" of this Law for fine-cut tobacco intended for the
rolling of cigarettes (75 euros for 1000 grams of tobacco), the
duty specified in Sub-clause "b" for other smoking tobacco (75
euros per 1000 grams of tobacco), the duty specified in Clause 4
for tobacco leaves (75 euros for 1000 grams of tobacco leaves),
and the duty specified in Clause 5 for heated tobacco (75 euros
for 1000 grams of heated tobacco) shall be applied imposed from 1
January 2020.
[27 July 2017]
60. Until the day when according to Paragraph 59 of the
Transitional Provisions of this Law imposition of the duty for
fine-cut tobacco intended for the rolling of cigarettes specified
in Section 13, Paragraph one, Clause 3, Sub-clause "a" of this
Law, the duty for other smoking tobacco specified in Sub-clause
"b", the duty for tobacco leaves specified in Clause 4, and the
duty for heated tobacco specified in Clause 5 is commenced, the
duty shall be imposed on fine-cut tobacco intended for the
rolling of cigarettes, other smoking tobacco, tobacco leaves, and
heated tobacco as follows:
1) until 30 June 2011 - 29 lats for 1000 grams of tobacco;
2) from 1 July 2011 until 31 December 2013 - 34 lats for 1000
grams of tobacco;
3) from 1 January 2014 until 31 December 2015 - 55.49 euros
for 1000 grams of tobacco;
4) from 1 January 2016 until 31 December 2016 - 58 euros for
1000 grams of tobacco;
5) from 1 January 2017 until 31 December 2017 - 62 euros for
1000 grams of the relevant tobacco product;
6) from 1 January 2018 until 31 December 2018 - 66 euros for
1000 grams of the relevant tobacco product;
7) from 1 January 2019 until 31 December 2019 - 70 euros for
1000 grams of the relevant tobacco product.
[14 April 2011; 19 September 2013; 30 November 2015; 23
November 2016; 27 July 2017]
61. Amendments in respect of Section 6.1 and
Section 15.1, Clause 1 of this Law shall come into
force from 1 July 2011.
[14 April 2011]
62. From 1 July 2011 until 31 December 2013, in accordance
with the procedures stipulated by the Cabinet, such natural gas
shall be duty-free which is used:
1) in the heat supply of covered areas of land to be used in
agriculture (greenhouses) and industrial sites for poultry (hen
houses) and incubators;
2) in industrial production and pretreatment of agricultural
raw materials (which conform to the approved relevant NACE
classification codes specified in Regulation No 1893/2006) for
the operation of technological equipment and the technologically
necessary climate control in the premises of the referred to
industrial production and pretreatment of agricultural raw
materials. In such case the duty exemption shall apply also to
natural gas used for the referred to purposes in undertakings
located within the territory designated for economic activity
with one manager (in an industrial park).
[14 April 2011; 15 December 2011]
63. Amendments to Sections 12 and 14 of this Law shall come
into force from 1 June 2011.
[14 April 2011]
64. The Cabinet shall issue the regulations provided for in
Section 18, Paragraphs five, 6.1 and 6.2 of
this Law by 10 May 2011.
[14 April 2011]
65. The Cabinet shall issue the regulations provided for in
Section 3, Paragraph seven and Section 16, Paragraph five of this
Law by 1 September 2011. Until the day of coming into force of
the new Cabinet regulations, but not later than until 1 September
2011, the Cabinet Regulation No. 170 of 25 March 2004, Procedures
by which an Exemption from Excise Duty shall be Applied for
Certain Alcoholic Beverages, shall be applied, insofar as it is
not in contradiction with this Law.
[14 April 2011]
66. Amendments to the Annex to this Law in respect of
supplementing the Annex with Sub-paragraphs 4.10, 4.11, 5.7 and
5.8 shall come into force from 1 February 2012.
[15 December 2011]
67. A person who on 1 February 2012 performs and also after
the referred to date will perform activities with the products
referred to in Sub-paragraphs 4.10, 4.11, 5.7 and 5.8 of the
Annex to this Law, not later than by 31 January 2012 shall
receive the special permit (licence) referred to in Section 2,
Paragraph six, Clause 1 of this Law for the activities of an
approved warehousekeeper with oil products or, if the referred to
products are used for the purposes indicated in Section 14,
Paragraph two and Section 18, Paragraph one of this Law, a
statement regarding the right to acquire the abovementioned
products specified in the laws and regulations regarding the
procedures by which a reduced excise duty rate or exemption from
excise duty shall be applied to certain oil products.
[15 December 2011]
68. A person which on 1 February 2012 performs activities with
the products referred to in Sub-paragraphs 4.10, 4.11, 5.7 and
5.8 of the Annex to this Law, shall take inventory of the stocks
of oil products in the ownership thereof. In such case the person
shall take inventory on 1 February 2012 and within 15 days after
inventory (including the day of the inventory) shall submit to
the State Revenue Service the list of the inventory.
[15 December 2011]
69. The provisions concerning cigarettes which are stamped
with excise duty stamps in relation to introduction of euro:
1) starting from 1 January 2014 in the Republic of Latvia, in
stamping cigarettes with excise duty stamps and releasing them
into free circulation or releasing them for consumption, the
maximum retail selling price indicated on the excise duty stamp
shall be expressed in euros;
2) it shall be permitted to release into free circulation or
release for consumption cigarettes, which are stamped with excise
duty stamps on which the maximum retail selling price is
indicated in lats, until 31 December 2013;
3) it shall be permitted to send cigarettes, which are stamped
with excise duty stamps on which the maximum retail selling price
is indicated in lats, applying the duty suspension arrangement,
until 31 December 2013;
4) a person who has received a special permit (licence) for
the wholesale trade of tobacco products or a special permit
(licence) for the retail trade of tobacco products is permitted
to sell cigarettes, which are stamped with excise duty stamps on
which the maximum retail selling price is indicated in lats, for
an unlimited period of time.
[19 September 2013]
70. Amendments to Section 12, Paragraphs one and two, Section
13, Paragraphs one and 1.1, Section 14, Paragraphs one
and two, the introductory part of Paragraph three, the
introductory part of Paragraph four, Paragraphs five and six,
Sections 15 and 15.1, Section 30, Paragraphs three and
four of this Law, Paragraph 55, Paragraph 56, Sub-paragraphs 3
and 4, Paragraph 57, Paragraph 58, Sub-paragraphs 3 and 4,
Paragraph 59 and Paragraph 60, Sub-paragraph 3 of these
Transitional Provision in relation to introduction of euro shall
come into force on 1 January 2014.
[19 September 2013]
71. A person who starting from 1 April 2015 performs
activities with the tobacco products referred to in Section 4,
Paragraph one, Clause 4 of this Law, must receive the
corresponding permit (licence) referred to in Section 2,
Paragraph six of this Law by 31 March 2015.
[17 December 2014]
72. A person who on 1 April 2015 performs activities with the
tobacco products referred to in Section 4, Paragraph one, Clause
4 of this Law, shall take inventory of the stocks of tobacco
leaves in its storage. In such case the person shall take
inventory on 1 April 2015 and within 15 days after inventory
(including the day of the inventory) shall submit to the State
Revenue Service the list of the inventory.
[17 December 2014]
73. [23 November 2016]
74. [23 November 2016]
75. Amendments in respect of supplementation of Sections 4,
13, 17, 21, 27, 33 of this Law shall come into force on 1 April
2015.
[17 December 2014]
76. Amendments in respect of supplementation of Section 14 of
this Law with Paragraph 2.2 and amendments to Section
18, Paragraphs five and 6.6 of this Law shall come
into force on 1 July 2015, except the condition included in such
amendments regarding labelling (marking) of the relevant oil
products, the fiscal marker and dye, which comes into force on 30
October 2015. Amendments to Section 28, Paragraphs one and four
of this Law shall come into force on 30 October 2015. In order to
ensure the application of Section 18, Paragraph five, Clause 3 of
this Law in relation to the division specified therein depending
on the crop to be cultivated from 1 July 2015, the Rural Support
Service shall perform the activities necessary thereto until 30
June 2015.
[7 May 2015]
77. Section 18, Paragraph 5.1 of this Law shall
come into force on 30 October 2015.
[18 June 2015]
78. The duty rate specified in Section 12, Paragraph one,
Clause 1 of this Law for beer (per 100 litres) - 8.2 euros for
each per cent of absolute alcohol by volume which has been
expressed with an accuracy of up to one tenth, but not less than
15.2 euros per 100 litres of beer, as well as the condition laid
down in Section 12, Paragraph two, Clauses 1 and 2 of this Law
(not less than 15.2 euros per 100 litres of beer) shall be
applied from 1 March 2021.
[20 February 2020]
79. Until the day when, in accordance with Paragraph 78 of
these Transitional Provisions, the duty rate specified in Section
12, Paragraph one, Clause 1 of this Law for beer (per 100
litres) and the condition laid down in Section 12, Paragraph two,
Clauses 1 and 2 of this Law shall be commenced to be applied, the
duty on beer shall be imposed as follows:
1) until 29 February 2016 - 3.8 euros for each per cent of
absolute alcohol by volume which has been expressed with an
accuracy up to one tenth, but not less than 7.4 euros per 100
litres of beer;
2) from 1 March 2016 until 28 February 2017 - 4.2 euros for
each per cent of absolute alcohol by volume which has been
expressed with an accuracy up to one tenth, but not less than 7.8
euros per 100 litres of beer;
3) from 1 March 2017 until 28 February 2018 - 4.5 euros for
each per cent of absolute alcohol by volume which has been
expressed with an accuracy up to one tenth, but not less than 8.2
euros per 100 litres of beer.
4) from 1 March 2018 until 28 February 2019 - 6.8 euros for
each per cent of absolute alcohol by volume which has been
expressed with an accuracy of up to one tenth, but not less than
12.5 euros per 100 litres of beer;
5) from 1 March 2019 until 29 February 2020 - 7.4 euros for
each per cent of absolute alcohol by volume which has been
expressed with an accuracy of up to one tenth, but not less than
13.6 euros per 100 litres of beer;
6) from 1 March 2020 until 28 February 2021 - 7.8 euros for
each per cent of absolute alcohol by volume which has been
expressed with an accuracy of up to one tenth, but not less than
14.4 euros per 100 litres of beer;
[30 November 2015; 27 July 2017; 20 February 2020]
80. The duty rate specified in Section 12, Paragraph one,
Clause 2 of this Law (111 euros per 100 litres) shall be applied
to wine from 1 March 2021.
[27 July 2017; 20 February 2020]
81. Until the day when in accordance with Paragraph 80 of
these Transitional Provisions the duty rate specified in Section
12, Paragraph one, Clause 2 of this Law shall be commenced to be
applied, the duty shall be imposed on wine as follows:
1) until 29 February 2016 - 70 euros per 100 litres;
2) from 1 March 2016 until 28 February 2017 - 74 euros per 100
litres;
3) from 1 March 2017 until 28 February 2018 - 78 euros per 100
litres;
4) from 1 March 2018 until 28 February 2019 - 92 euros per 100
litres;
5) from 1 March 2019 until 29 February 2020 - 101 euros per
100 litres;
6) from 1 March 2020 until 28 February 2021 - 106 euros per
100 litres.
[30 November 2015; 27 July 2017; 20 February 2020]
82. The duty rate specified in Section 12, Paragraph one,
Clause 3, Sub-clause "b" of this Law for fermented beverages with
the absolute alcohol content above 6 per cent by volume (111
euros per 100 litres) shall be applied from 1 March 2021.
[27 July 2017; 20 February 2020]
83. Until the day when, in accordance with Paragraph 82 of
these Transitional Provisions, the duty rate specified in Section
12, Paragraph one, Clause 3, Sub-clause "b" of this Law for
fermented beverages with the absolute alcohol content above 6 per
cent by volume shall be commenced to be applied, the duty shall
be imposed on the fermented beverages with the absolute alcohol
content above 6 per cent by volume as follows:
1) until 29 February 2016 - 70 euros per 100 litres;
2) from 1 March 2016 until 28 February 2017 - 74 euros per 100
litres;
3) from 1 March 2017 until 28 February 2018 - 78 euros per 100
litres;
4) from 1 March 2018 until 28 February 2019 - 92 euros per 100
litres;
5) from 1 March 2019 until 29 February 2020 - 101 euros per
100 litres;
6) from 1 March 2020 until 28 February 2021 - 106 euros per
100 litres.
[30 November 2015; 27 July 2017; 20 February 2020]
84. The duty rates specified in Section 12, Paragraph one,
Clause 4, Sub-clauses "a" and "b" of this Law for intermediate
products [for intermediate products: with the absolute alcohol
content up to 15 per cent by volume (inclusive) - 111 euros per
100 litres; with the absolute alcohol content from 15 per cent by
volume (not inclusive) up to 22 per cent by volume (inclusive) -
185 euros per 100 litres] shall be applied from 1 March 2021.
[27 July 2017; 20 February 2020]
85. Until the day when in accordance with Paragraph 84 of
these Transitional Provisions the duty rates specified in Section
12, Paragraph one, Clause 4, Sub-clauses "a" and "b" of this Law
shall be commenced to be applied, the duty shall be imposed on
intermediate products as follows:
1) until 29 February 2016 (per 100 litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 70 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 110
euros;
2) from 1 March 2016 until 28 February 2017 (per 100
litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 74 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 120
euros;
3) from 1 March 2017 until 28 February 2018 (per 100
litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 78 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 130
euros;
4) from 1 March 2018 until 28 February 2019 (per 100
litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 92 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 150
euros;
5) from 1 March 2019 until 29 February 2020 (per 100
litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 101 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 168
euros;
6) from 1 March 2020 until 28 February 2021 (per 100
litres):
a) with the absolute alcohol content up to 15 per cent by
volume (inclusive) - 106 euros,
b) with the absolute alcohol content from 15 per cent by
volume (not inclusive) to 22 per cent by volume (inclusive) - 176
euros.
[30 November 2015; 27 July 2017; 20 February 2020]
86. The duty rate specified in Section 12, Paragraph one,
Clause 5 of this Law (1724 euros per 100 litres of absolute
alcohol) shall be applied to other alcoholic beverages from 1
March 2021.
[20 February 2020]
87. Until the day when, in accordance with Paragraph 86 of
these Transitional Provisions, the duty rate specified in Section
12, Paragraph one, Clause 5 of this Law shall be commenced to be
applied, the duty shall be imposed on other alcoholic beverages
as follows:
1) until 29 February 2016 - 1360 euros per 100 litres of
absolute alcohol;
2) from 1 March 2016 until 28 February 2017 - 1400 euros per
100 litres of absolute alcohol;
3) from 1 March 2017 until 28 February 2018 - 1450 euros per
100 litres of absolute alcohol;
4) from 1 March 2018 until 28 February 2019 - 1670 euros per
100 litres of absolute alcohol;
5) from 1 March 2019 until 31 July 2019 - 1840 euros per 100
litres of absolute alcohol;
6) from 1 August 2019 until 29 February 2020 - 1564 euros per
100 litres of absolute alcohol;
7) from 1 March 2020 until 28 February 2021 - 1642 euros per
100 litres of absolute alcohol.
[30 November 2015; 27 July 2017; 8 July 2019; 20 February
2020]
88. Amendments in respect of Section 1, Paragraph two, Clause
1 of this Law and supplementation of Paragraph two with Clause
17, supplementation of Section 2, Paragraph two, supplementation
of the Law with Sections 4.1 and 13.1,
rewording of Section 7, Clause 5, amendment in respect to Section
8, Paragraph three and Section 21, Paragraph four, Clause 3,
supplementation of Section 23 with Paragraph twenty two,
amendments in respect to Section 25, Paragraphs eleven, twelve,
and thirteen, and supplementation of Section 33, Paragraph five
with Clause 6 shall come into force on 1 July 2016.
[30 November 2015]
89. A person who starting from 1 July 2016 performs activities
with liquid to be used in electronic cigarettes referred to in
Section 4.1 of this Law, upon applying the suspension
of excise duty, must receive the special permit (licence)
referred to in Section 2, Paragraph six, Clause 1 of this Law for
the operation of an approved warehousekeeper.
[30 November 2015]
90. A person who on 1 July 2016 performs activities with
liquid to be used in electronic cigarettes referred to in Section
4.1 of this Law, shall take inventory according to the
situation on 1 July 2016 of the stocks of the liquid to be used
in electronic cigarettes belonging thereto and, within 15 days
after taking inventory (including the day of taking inventory)
submit a list of inventory and a tax calculation to the State
Revenue Service. The person shall pay the tax calculated for the
stocks of liquid to be used in electronic cigarettes established
during taking of inventory into the State budget until 15 August
2016 [shall not apply to the person who has received the special
permit (licence) referred to in Section 2, Paragraph six, Clause
1 of this Law for the operation of an approved
warehousekeeper].
[30 November 2015]
91. Amendments in respect to supplementation of Section 4,
Paragraph one with Clause 5, supplementation of Section 4 with
Paragraph ten, supplementation of Section 13, Paragraph one with
Clause 5, rewording of Section 21, Paragraph four, Clause 1,
Sub-clause "d" and Clause 1.1, Sub-clause "d",
amendment in respect of supplementation of Section 27, Paragraph
three of this Law with Clause 1.3, rewording of
Section 33, Paragraph five, Clause 2, Sub-clause "c" in relation
to heated tobacco shall come into force on 1 March 2016.
[30 November 2015]
92. A person who starting from 1 March 2016 performs
activities with the tobacco products (heated tobacco) referred to
in Section 4, Paragraph one, Clause 5 of this Law, must receive
the corresponding permit (licence) referred to in Section 2,
Paragraph six of this Law by 29 February 2016.
[30 November 2015]
93. A person who on 1 March 2016 performs activities with the
tobacco products referred to in Section 4, Paragraph one, Clause
5 of this Law, shall take inventory according to the situation on
1 March 2016 of the stocks of heated tobacco belonging thereto
and, within 15 days after taking inventory (including the day of
taking inventory) submit a list of inventory and a tax
calculation to the State Revenue Service. The person shall pay
the tax calculated for the stocks of heated tobacco established
during taking of inventory into the State budget by 15 April 2016
[shall not apply to the person who has received the special
permit (licence) referred to in Section 2, Paragraph six, Clause
1 of this Law for the operation of an approved
warehousekeeper].
[30 November 2015]
94. Amendments to Section 1, Paragraph two, Clauses 2 and 5,
Section 29, Paragraphs three and four of this Law shall come into
force on 1 January 2017.
[5 May 2016]
95. The amendment to Section 18, Paragraph five, Clause 2,
Sub-clause "a" of this Law shall come into force on 1 July 2017.
In order to ensure from 1 July 2017 the application of Section
18, Paragraph five, Clause 2, Sub-clause "a" of this Law in
relation to revocation of the right to purchase the diesel fuel
with reduced excise duty rate referred to in Section 18,
Paragraph five of this Law from 1 July 2017 for land areas in
which corn for acquisition of biogas is cultivated, the Rural
Support Service shall perform the necessary activities by 30 June
2017.
[23 November 2016]
96. Amendment to Section 27, Paragraph three, Clause 1 of this
Law in respect to supplementation of this Clause with Sub-clause
"d" shall come into force on 1 March 2017.
[23 November 2016]
97. Amendments to Section 20 of this Law shall come into force
on1 January 2018.
[9 March 2017]
98. The duty rate specified in Section 14, Paragraph one,
Clause 1 of this Law for unleaded petrol, its substitute products
and components (509 euros per 1000 litres) shall be applied from
1 January 2020.
[27 July 2017]
99. Until the day when, in accordance with Paragraph 98 of
Transitional Provisions, the duty rate specified in Section 14,
Paragraph one, Clause 1 of this Law for unleaded petrol, its
substitute products and components (per 1000 litres) shall be
commenced to be applied, unleaded petrol, its substitute products
and components shall be taxable from 1 January 2018 to 31
December 2019 - 476 euros per 1000 litres.
[27 July 2017]
100. The duty rate specified in Section 14, Paragraph one,
Clauses 3, 4 and 6 of this Law for kerosene, the substitute
products and components thereof, for diesel fuel (gas oil), the
substitute products and components thereof, for fuel oil, the
colorimetric index of which is less than 2.0 and kinematic
viscosity at 50 °C is less than 25 mm2/s, the
substitute products and components thereof (414 euros per 1000
litres), except for the fuel oils referred to in Clause 7 of this
Paragraph, shall be applied from 1 January 2020.
[27 July 2017]
101. Until the day when, in accordance with Paragraph 100 of
Transitional Provisions, the duty rate specified in Section 14,
Paragraph one, Clauses 3, 4 and 6 of this Law (per 1000 litres)
shall be commenced to be applied, kerosene, the substitute
products and components thereof, for diesel fuel (gas oil), the
substitute products and components thereof, for fuel oil, the
colorimetric index of which is less than 2.0 and kinematic
viscosity at 50 °C is less than 25 mm2/s, the
substitute products and components thereof (414 euros per 1000
litres), except for the fuel oils referred to in Clause 7 of this
Paragraph, shall be taxable from 1 January 2018 to 31 December
2019 - 372 euros per 1000 litres.
[27 July 2017]
102. The duty rate specified in Section 14, Paragraph one,
Clause 5 of this Law for petroleum gases and other gaseous
hydrocarbons (285 euros per 1000 kilograms) shall be applied from
1 January 2020.
[27 July 2017]
103. Until the day when, in accordance with Paragraph 102 of
Transitional Provisions, the duty rate specified in Section 14,
Paragraph one, Clause 5 of this Law (per 1000 kilograms) shall be
commenced to be applied, petroleum gases and other gaseous
hydrocarbons shall be taxable from 1 January 2018 to 31 December
2019 - 244 euros per 1000 kilograms.
[27 July 2017]
104. The duty rate specified in Section 14, Paragraph
2.2 of this Law for diesel fuel (gas oil) and such
diesel fuel (gas oil) to which biodiesel fuel acquired from
rapeseed is added (for 1000 litres), if the relevant oil products
are labelled (marked) in accordance with Section 28 of this Law
and if they are used in accordance with the type, purposes, and
conditions referred to in Section 18, Paragraph five of this Law,
shall be applied from 1 July 2018.
[27 July 2017]
105. Until the day when, in accordance with Paragraph 104 of
Transitional Provisions, the duty rate specified in Section 14,
Paragraph 2.2 of this Law shall be commenced to be
applied, diesel fuel (gas oil) and such diesel fuel (gas oil) to
which biodiesel fuel acquired from rapeseed is added shall be
taxable until 30 June 2018 - 50 euros per 1000 litres.
[27 July 2017]
106. Amendments regarding the supplementation of Section 1,
Paragraph two, Clause 2, supplementation of Section 27, Paragraph
three, Clause 1.1, new wording of Clause 2 and
supplementation of Paragraph three with Clause 2.1 in relation to
the security element which is contained by a packaging unit of
tobacco products shall come into force on 20 May 2019. In respect
of tobacco products that are not cigarettes and fine-cut tobacco
intended for the rolling of cigarettes, amendments to Section 27,
Paragraph three, Clause 1.1 of this Law, and in
respect of supplementation of Paragraph three with Clause
2.1 in relation to the security element which is
contained by a packaging unit of tobacco products shall come into
force on 20 May 2024.
[25 October 2018]
107. Amendments regarding the deletion of Section 27,
Paragraph three, Clauses 1.2 and 1.3 of
this Law, which provide for not marking tobacco leaves and heated
tobacco with the excise duty stamps, due to the security element
which is contained by a packaging unit of tobacco products shall
come into force on 20 May 2024.
[25 October 2018 / The abovementioned amendments shall be
included in the wording of the Law on 20 May 2024]
108. Section 12, Paragraphs four and five of this Law shall
come into force on 1 March 2019.
[25 October 2018]
109. Amendment to Section 18 of this Law regarding
supplementation thereof with Paragraph 1.1 shall come
into force on 1 May 2019.
[25 October 2018]
110. Amendments to Section 33 of this Law with regard to the
exclusion of Paragraph one, replacement of words in Paragraphs
two and three, and exclusion of second sentence from Paragraph
twenty, and Chapter XII of this Law shall come into force
concurrently with the Law on Administrative Liability.
[17 October 2019 / The abovementioned amendments
shall be included in the wording of the Law on 1 July
2020.]
111. Amendments with regard to the new wording of Section 15,
Paragraph one, and also Section 15, Paragraph 1.1 of
this Law shall come into force on 1 January 2022.
[6 February 2020 / The abovementioned amendments
shall be included in the wording of the Law on 1 January
2022.]
Informative
Reference to European Union Directives
[20 December 2004; 14 November
2008; 1 December 2009; 28 October 2010; 15 December 2011; 5 May
2016; 6 February 2020]
Legal provisions arising from the following directives have
been included in this Law:
1) Council Directive 92/12/EEC of 25 February 1992 on the
general arrangements for products subject to excise duty and on
the holding, movement and monitoring of such products;
2) [15 December 2011];
3) [15 December 2011];
4) Council Directive 92/83/EEC of 19 October 1992 on the
harmonization of the structures of excise duties on alcohol and
alcoholic beverages;
5) Council Directive 92/84/EEC of 19 October 1992 on the
approximation of the rates of excise duty on alcohol and
alcoholic beverages;
6) [15 December 2011];
7) Council Directive 95/60/EC of 27 November 1995 on fiscal
marking of gas oils and kerosene;
8) Council Directive 2003/96/EC of 27 October 2003
restructuring the Community framework for the taxation of energy
products and electricity;
9) Council Directive 2007/74/EC of 20 December 2007 on the
exemption from value added tax and excise duty of goods imported
by persons travelling from third countries;
10) Council Directive 2008/118/EC of 16 December 2008
concerning the general arrangements for excise duty and repealing
Directive 92/12/EEC;
11) Council Directive 2010/12/EU of 16 February 2010 amending
Directives 92/79/EEC, 92/80/EEC and 95/59/EC on the structure and
rates of excise duty applied on manufactured tobacco and
Directive 2008/118/EC;
12) Council Directive 2011/64/EU of 21 June 2011 on the
structure and rates of excise duty applied to manufactured
tobacco (codification);
13) Council Directive 2013/61/EU of 17 December 2013 amending
Directives 2006/112/EC and 2008/118/EC as regards the French
outermost regions and Mayotte in particular; and
14) Directive 2014/40/EU of the European Parliament and of the
Council of 3 April 2014 on the approximation of the laws,
regulations and administrative provisions of the Member States
concerning the manufacture, presentation and sale of tobacco and
related products and repealing Directive 2001/37/EC (Text with
EEA relevance);
15) Council Directive (EU) 2019/475 of 18 February 2019
amending Directives 2006/112/EC and 2008/118/EC as regards the
inclusion of the Italian municipality of Campione d'Italia and
the Italian waters of Lake Lugano in the customs territory of the
Union and in the territorial application of Directive
2008/118/EC.
This Law shall come into force on 1 May 2004. Section 2,
Paragraph six and Paragraph seven, Clause 1, as well as Sections
31 and 32 of the Law shall come into force on 1 April 2004.
[18 March 2004; 20 December 2004]
This Law has been adopted by the Saeima on 30 October
2003.
President V. Vīķe-Freiberga
Riga, 14 November 2003
Law On Excise Duties
Annex
Oil Products to
which the Excise Duty Specified in the Law On Excise Duties is
Applicable
[20 December 2004; 19 December
2006; 15 December 2011 / Sub-paragraphs 4.10, 4.11, 5.7, and 5.8
of Annex shall come into force on 1 February 2012. See Paragraph
66 of Transitional Provisions]
1. The excise duty specified for unleaded petrol, the
substitute products and components thereof, shall be applied to
the following goods and for the following reasons:
1.1. benzene;
1.2. toluene;
1.3. xylene;
1.4. mixtures of aromatic hydrocarbons, of which not less than
65 % by volume (including losses) distils at 250 °C (by the ASTM
D 86 method):
1.4.1. for use as a power or heating fuel,
1.4.2. for use for other purposes;
1.5. crude light oils, of which 90 % or more by volume distils
at a temperature of up to 200 °C and other oils;
1.6. natural gas condensate;
1.7. light oils and preparations:
1.7.1. for undergoing specific processes,
1.7.2. for undergoing chemical transformation by a process
(except for specific processes),
1.7.3. for other purposes:
1.7.3.1. special spirits [white spirit and other];
1.7.3.2. motor spirits (except aviation spirit) with a lead
content not exceeding 0.013 g/l;
1.7.3.3. spirit type jet fuel;
1.7.3.4. other light oils;
1.7.3.5. oil products with a lead content not exceeding 0.013
g/l to which ethyl alcohol has been added which is acquired from
agricultural raw materials and which has been dehydrated (with
alcohol content of at least 99.5 per cent by volume) and which
has been denatured or ethyl alcohol derivative ETBE (separately
or together with ethyl alcohol);
1.8. methanol (methyl alcohol);
1.9. lower alkyl tert-butyl ethers [methyl tert-butyl ether
(MTBE) and ethyl-tert-butyl ether (ETBE);
1.10. ready-made anti-knock and other ready-made additives to
mineral oils, which are used for the same needs as mineral
oils;
1.11. ready-to-use binding agents, chemical products (also
products, which contain natural product mixtures), which have not
been referred to or included elsewhere; and
1.12. waste oils, which are classified within the Combined
Nomenclature under the code 2710.
2. The excise duty specified for leaded petrol, the substitute
products and components thereof shall be applied to the following
goods:
2.1. motor spirits:
2.1.1. aviation spirit,
2.1.2. other motor spirits with a lead content exceeding 0.013
g/l, and
2.1.3. oil products with a lead content exceeding 0.013 g/l to
which ethyl alcohol or ethyl alcohol derivative ETBE (separately
or together with ethyl alcohol) has been added.
2.2. ready-made anti-knock (based upon lead compounds and
otherwise) and other ready-made additives to mineral oils, which
are used for the same needs as mineral oils;
2.3. ready-to-use binding agents, chemical products (also
products, which contain natural product mixtures), which have not
been referred to or included elsewhere; and
2.4. waste oils, which are classified within the Combined
Nomenclature under the code 2710.
3. The excise duty specified for kerosene, the substitute
products and components thereof shall be applied to the following
goods:
3.1. medium oils for undergoing specific processes;
3.2. medium oils for undergoing chemical transformation by a
process;
3.3. medium oils for other purposes;
3.4. jet fuel;
3.5. ready-to-use binding agents, chemical products (also
products, which contain natural product mixtures), which have not
been referred to or included elsewhere; and
3.6. waste oils, which are classified within the Combined
Nomenclature under the code 2710.
4. The excise duty specified for diesel fuel (gas oil), the
substitute products and components thereof shall be applied to
the following goods:
4.1. volatile oils (gas oils) for undergoing specific
processes;
4.2. volatile oils (gas oils) for undergoing chemical
transformation by a process;
4.3. volatile oils (gas oils) for other purposes;
4.4. fuel oils, the substitute products and components thereof
the colorimetric index of which is less than 2.0 and kinematic
viscosity at 50oC is less than 25
mm2/s;
4.5. diesel fuel (gas oil) to which at a tax warehouse
biodiesel fuel is added.
4.6. ready-made anti-knock and other ready-made additives to
mineral oils, which are used for the same needs as mineral
oils;
4.7. ready-to-use binding agents, chemical products (also
products, which contain natural product mixtures), which have not
been referred to or included elsewhere;
4.8. biodiesel fuel, which is acquired from vegetable
oils;
4.9. waste oils, which are classified within the Combined
Nomenclature under the code 2710;
4.10. heavy oils: metal-working compounds, mould-release oils,
anti-corrosion oils, except for oils in a sealed package with the
volume not exceeding 250 litres; and
4.11. heavy oils: other lubricating oils, except for oils in a
sealed package with the volume not exceeding 250 litres.
5. The excise duty specified for fuel oil, the substitute
products and components thereof shall be applied to the following
goods:
5.1. fuel oils for undergoing specific processes;
5.2. fuel oils for undergoing chemical transformation by a
process;
5.3. fuel oils for other purposes;
5.4. fuel oils, their substitute products and components the
colorimetric index of which is equal to or greater than 2.0 and
kinematic viscosity at 50oC is equal or greater than
25 mm2/s;
5.5. ready-to-use binding agents, chemical products (also
products, which contain natural product mixtures), which have not
been referred to or included elsewhere;
5.6. waste oils, which are classified within the Combined
Nomenclature under the code 2710;
5.7. heavy oils: metal-working compounds, mould-release oils,
anticorrosion oils, except for oils in a sealed package with the
volume not exceeding 250 litres;
5.8. heavy oils: other lubricating oils, except for oils in a
sealed package with the volume not exceeding 250 litres.
6. The excise duty specified for petroleum gases and other
gaseous hydrocarbons shall be applied to the following goods:
6.1. liquefied petroleum gases and other gaseous
hydrocarbons:
6.1.1. propane,
6.1.2. butanes,
6.1.3. ethylene, propylene, butylene and butadiene,
6.1.4. other (except for natural gas);
6.2. petroleum gases and other gaseous hydrocarbons in gaseous
state (except natural gas).
1> The Parliament of the Republic of
Latvia
Translation © 2020 Valsts valodas centrs (State
Language Centre)