Translated using Hugo.lv
A decision regarding the repayment or transfer of a security to the State budget, if the goods have been released for free circulation against a security corresponding to a possible tax debt
Selected Organization: VALSTS IEŅĒMUMU DIENESTS
Brief description:
If the goods have been released for free circulation against a security corresponding to a possible customs administered tax debt due to the incomplete indication of the information in the customs declaration or the questioning of the information provided therein, an examination shall be carried out after the release of the goods and a decision regarding the transfer of the security to the State budget or the refund to the declarant shall be taken.
Beneficiaries:
Any person
Period:
The State Revenue Service shall take a decision within one month from the information at hand, which is necessary for the taking of the decision.
Process description
Other information
1. solis / Service requests
When paying the security in the accounting account of the cash deposited by the SRS, the declarant shall submit the information indicating the bank properties of the taxpayer, in case the customs authority decides on the repayment of the security.
Where necessary, provide the requested additional information for the assessment of the information provided in the customs declaration.

During the examination process, when assessing the documents submitted at the time of declaration, additional information from the declarant may be requested where necessary, which may vary according to the circumstances of the transaction in question (e.g. contract for the purchase of goods, documents certifying services relating to purchase and supply, information from the product manufacturer on the composition of the goods, use of physico-chemical properties, etc.).
An e-service in authorities home page The SRS electronic declaration system
Mail SRS customs board
Adrese: Talejas iela 1, Rīga, LV-1026
Tālrunis:
Fakss:
Other contact details: Jāizmanto pasta indekss LV-1978
2. solis / Receipt of services
The service is received in accordance with the application of choice.
An e-service in authorities home page The SRS electronic declaration system
Mail SRS customs board
Adrese: Talejas iela 1, Rīga, LV-1026
Tālrunis:
Fakss:
Other contact details: Jāizmanto pasta indekss LV-1978