WORLD TRADE
ORGANIZATIONG/VAL/N/2/LVA/1
17 March 1999
(99-1076)
Committee on Customs Valuation
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
REPUBLIC OF LATVIA
In accordance with the Decision of the Committee on Customs Valuation of 12 May 1995, the
Permanent Mission of Latvia has the honour to notify the Committee of the responses to the questions in
the checklist of issues.G/VAL/N/2/LVA/1
Page 2
ANSWERS TO CHEKLIST OF ISSUES
NOTIFICATION UNDER ARTICLE 22.2 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGGREEMENT ON TARIFFS AND TRADE 1994
REPUBLIC OF LATVIA
1. (a) (i) The provisions in the agreement as to sales between related persons are
incorporated in Section G, Chapter XXVII, Article 164 of the Customs Law.
(ii) No.
(iii) Article 1.2.(a) of the Agreement is incorporated in Paragraph 18. of the
Regulations of the Cabinet of Ministers of the Republic of Latvia "The order
of calculating the customs value of goods":
"18.  If the Customs authorities have doubts about the declared customs value, they
can demand supplementary information. If the doubts remain after receipt of the
supplementary information, the Customs auth ority shall inform the declarant and give
an opportunity to submit any relevant explanations before arriving at a final
decision".
(iv) The provision in question of the Agreement is incorporated in Section G,
Chapter XXXVII, Article 165, Paragraph 3 of the Customs Law.
(b) This question is regulated by Paragraphs 27. and 28. of the Regulations of the Cabinet
of Ministers " The order of calculating the customs value of goods":
"27. Where goods declared for free circulation are part of a larger quantity of the
same goods purchased in one transaction, the price actually paid or payable shall be
that price represented by the proportion of the total price which the quantity so
declared bears to the total quantity purchased".
"28. Apportioning the price actually paid or payable shall also apply in the case of theloss of part of a consignment or when the goods being valued have been damaged
before entry into free circulation".
2. The provision in question is incorporated in Section G, Chapter XXXVII, Article 166,
Paragraph 1 of the Customs Law.
3. The provision in question is incorporated in Paragraph 52. of the Regulations of the Cabinet
of Ministers " The order of calculating the customs value of goods".
4. The provision in question is incorporated in Paragraph 58. of the Regulations of the Cabinet
of Ministers " The order of calculating the customs value of goods".
5. (a) The provision in question is incorporated in Section G, Chapter XXXVII, Article 167
of the Customs Law.
(b) The provision of Article 7. is incorporated in Paragraph 19. of the Regulations of the
Cabinet of Ministers of the Republic of Latvia "The order of calculating the customs
value of goods".G/VAL/N/2/LVA/1
Page 3
(c) The provision of Article 7.2 is incor porated in  Section G, Chapter XXXVII,
Article 167 , Paragraph  2 of the Customs Law.
6. The provision in question is  incorporated in Section G, Chapter XXXVII, Article 168,
Paragraph 1, (5) of the Customs Law. The following elements are to be included in transaction value:
"5) to the place of introduction into the Customs territory of the Republic of Latvia :a) the cost of transport and insurance of the imported goods, and;
b) loading and handling charges associated with the transport of the imported
goods.
7.  Rate of exchange is published in:
(a) dailies; and
(b) the official newspaper of the Cabinet of Ministers of the Republic of Latvia " Latvijas
Vēstnesis", also available on Internet.
8. The provision in question is protected in Section A, Chapter II, Article 8 of the Customs Law:
"8. (1) All information which is provided by a person to the customs authorities according to
this Law and other normative provisions regulating customs matters shall be used for customs
purposes only.
(2) Information  containing state secrets or which by nature is confidential  (information
which is not generally available and may be detrimental to the legal rights and interests) shallnot be disclosed, used by the customs officials in their personal interests, transferred to a third
party or state institutions save the cases defined in the normative provisions."
9. (a) The provision in question is incorporated in Section A, Chapter III, Article 12,
Paragraph 4 and Article 15, Paragraph 1 of the Customs Law.
"12.(4) The persons concerned may appeal against the decision taken by the customs
authorities within 30 days since the receipt of the notification."
" 15(1) The person concerned has the right of appeal against any decision taken by
the customs authority."
(b) The provision of Article 11.3 is incorporated in Section A, Chapter III, Article 15,
Paragraph 2 of the Customs Law, as well as in the Paragraph  19. of the Regulations
of the Cabinet of Ministers "The order of calculating the customs value of goods."
"15(2) Decisions taken by customs authorities may be challenged as prescribed in the
law "On the State Revenue Service."
"19. The applicant is informed in writing of the final decision and the reasons why the
decision was taken. The applicant is informed about his rights to appeal against the
decision."
10. (a) (i) Regulations constituting the relevant laws and regulations in the Republic of
Latvia are published in the official newspaper of the Cabinet of Ministers of
the Republic of Latvia " Latvijas V ēstnesis", also available on Internet.G/VAL/N/2/LVA/1
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(ii) the Regulations of the Cabinet of Ministers "The order of calculating the
customs value of goods" is the only regulations concerning the application of
the Agreement.
(iii) No judicial decisions or administrative rulings have yet been made pursuant
to implementation of the Agreement.
(iv) The Customs Law, passed by the Saeima (Parliament) of the Republic of
Latvia on 11th of June , 1997.
The Code of Administrative Offences, passed by the Saeima (Parliament) of
the Republic of Latvia on 7th of December, 1984.
The Code of Civil Court Procedure, pass ed by the Saeima (Parliament) of the
Republic of Latvia on 27th of December, 1963.
The legislation and its amendments are published in the official newspaper of
the Cabinet of Ministers of the Republic of Latvia " Latvijas V ēstnesis", also
available on Internet.
(b) The Regulations of the Cabinet of Ministers "The order of calculating the customs
value of goods" is published in the official newspaper of the Cabinet of Ministers of
the Republic of Latvia " Latvijas V ēstnesis", which is also available on Internet. The
State Revenue Service  works out the instructions, regulating the order of application
of corresponding paragraphs of these Regulations, as well as the order of filling upthe Appendix  "Customs Valuation Declaration" of the Regulations.
11. (a) The provision in question is incorporated in Paragraph 15. of the Regulations of the
Cabinet of Ministers "The order of calculating the customs value of goods":
"15. If  the declarant requires additional time to determine the customs value, he may
request the customs authority to release the goods for free circulation against the
sufficient guaranty."
(b) No.
12. (a) The provision in question is incorporated in Paragraph 19. of the Regulations of the
Cabinet of Ministers of the Republic of Latvia "The order of calculating the customs
value of goods".
(b) See answers to 1(a) (iii) and 5(b).
13. The State Revenue Service works out the instructions, regulating the order of application of
corresponding paragraphs of the Regulations of the Cabinet of Ministers "The order of calculating the
customs value of goods".
14. The provision in question is incorporated in Paragraph 20. of the Regulations of the Cabinet
of Ministers "The order of calculating the customs value of goods".
15. The provision in question is incorporated in Paragraphs 68., 69. and 70. of the Regulations of
the Cabinet of Ministers "The order of calculating the customs value of goods".
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