Customs Law (2016)

The purpose of this Law is to determine the competence of the Republic of Latvia in customs matters insofar as customs matters are not specified in the directly applicable laws and regulations of the European Union. It provides for emblem of the customs authority; management of customs matters; competence of the cabinet in customs matters; determination of the amount of the customs duty; exemption from notification of the customs debt; calculation and collection of customs duty arrears; adjustment of a credit balance for the payment of the customs duty; cases where the state revenue service takes a decision to prevent irreparable damage for a debtor; certificates for non-preferential origin of goods; submission of documents to the customs authority; customs control; search of a person; inspection of a person; procedures for the inspection of a person; protocol of an inspection of a person; completion of customs clearance after control conducted by another state administration institution; handling of goods by the customs authority in special cases; provision of a service at customs control points; guaranteeing association; simplification of TIR procedure - authorised consignor in TIR procedure; duty-free shop; authorisations, certificates, powers of attorney, statuses and approvals for the performance of customs clearance operations; guarantee for ensuring the debt of customs charges; administration of the funds transferred into the account of the deposited financial resources of the state revenue service; and condition regarding serious, repeated and minor customs or tax rules infringements and application thereof in the field of customs.