Cabinet Regulation No. 310 of 2010 on Procedures by which the Excise Duty Paid for Excisable Goods is Transferred for Covering of Tax Debts, Subsequent Payments of Excise Duty or Other Tax Payments or is Refunded, and Procedures for Destruction or Processing of Alcoholic Beverages or Tobacco Products

This Regulation prescribes the procedures by which: (1) excise duty is refunded or transferred for covering of tax debts, subsequent duty payments or other tax payments where it has been paid for excisable goods that are released for free circulation or released for consumption and that: are moved from the Republic of Latvia to the Member States of the European Union; are exported from the Republic of Latvia to third countries; are destroyed or processed if excisable goods are labelled with excise duty stamps, which a taxpayer returns to the State Revenue Service; (2) alcoholic beverages and tobacco products are destroyed or processed; and (3) documents are submitted and the transfer or refund of the paid duty is performed.