Translated using Hugo.lv
Clarification of customs duty after release of goods
Selected Organization: Valsts ieņēmumu dienests
Brief description:
The declarant may specify the customs duties after the release of the goods.
In order to receive the service, an application shall be submitted to EMDAS for the amendment of the data of the customs declaration and recalculation of customs duties and shall be accompanied by documents substantiating the requested changes.
After verifying the information, the customs authority shall decide on the adjustment of customs duties.
Beneficiaries:
Any person
Period:
Standard time – 60 days.
Maximum allowable time- 120-150 days.
Process description
Other information
Redress options
Appeals must be submitted electronically with e-signature to mp.lietvediba@vid.gov.lv, through EDS, or by post within one month of the decision.
Reminder
Laws and regulations
Par nodokļiem un nodevām
(Saeima; likumi; 4/1/1995)
Eiropas Parlamenta un Padomes 2013.gada 9.oktobra Regula (ES) Nr.952/2013, ar ko izveido Savienības Muitas kodeksu (22.pants; 116.-121.panti)
(Eiropas Parlaments un Eiropas Savienības Padome; regula; 0; 10/9/2013)
Komisijas 2015.gada 28.jūlija Deleģētā regula (ES) Nr.2015/2446, ar ko papildina Eiropas Parlamenta un Padomes Regulu (ES) Nr.952/2013 attiecībā uz sīki izstrādātiem noteikumiem, kuri attiecas uz dažiem Savienības Muitas kodeksa noteikumiem
(Eiropas Komisija; regula; 0; 7/28/2015)
Komisijas 2015.gada 24.novembra Īstenošanas regula (ES) Nr.2015/2447, ar ko paredz sīki izstrādātus noteikumus, kas vajadzīgi, lai īstenotu konkrētus noteikumus Eiropas Parlamenta un Padomes Regulā (ES) Nr.952/2013, ar ko izveido Savienības Muitas kodeksu
(Eiropas Komisija; regula; 0; 11/24/2015)
Service references
Valsts ieņēmumu dienests
Contact details: Talejas iela 1, Rīga, LV – 1978
Konsultatīvais tālrunis: 67120000
e-pasts: vid@vid.gov.lv
https://www.vid.gov.lv
Information about service restored: 31.03.2022
More information in national language

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