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All cargo deliveries carried out from Latvia and European Union outside the European Union must comply to EU Customs regulations and norms.
The most important of them are as follows:
- Customs declarations are still necessary, but they have to be submitted to the Customs authorities only in respect of goods where receiver of cargo is a partner/company outside of the European Union.
- For transactions where two trading partners are registered in the European Union, presentation of customs declaration to the Customs authorities is not required.
At the same time, the principle of free movement of goods between EU Member States does not mean that public authorities do not care about the data, what had to be presented in customs declarations (shipper, product code, product value, weight, taxes. etc.) before 01.05.2004. For trade with third countries still requires presentation of customs declaration (SAD) to the Customs.
For trade within the EU, companies and public institutions have to prepare and submit several types of reports.
- INTRASTAT report. Receiver - the Central Statistical Bureau (CSB) who can accept reports delivered electronically as well;
- Natural Resources Tax (NRT) (packaghing of environmentally harmful products including electronics, filters, disposable dishes, tires, batteries and other ozone-depleting substances) report. Receiver - the State Revenue Service (SRS) (record-keeping in Microsoft Word document);
- VAT from the EU and supply of goods inside of EU report. Receiver - SRS, reports can be saved to DUF and XML format files, what can then be added to report as a draft when submitting reports to the website of SRS by using electronic declaration method.
Except it currently, it is possible to prepare the following documents:
- CMR international consignment form, the Customs value declaration;
- T2F, T2L, T2LF, T2LS and T5L documents;
- INF 2, INF 3, INF 8 and Customs pre-clearance documents;
- acts on the packaging material type and weight, according to Annex 9 of the Cabinet of Ministers' Regularion Nr. 404 from 19th June, 2007th.