Submit paperwork (essay) Tax payments on the border. Give some examples Country Latvia 800 - 1000 words Use the data gi

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Submit paperwork (essay) Tax payments on the border. Give some
examples Country Latvia 800 - 1000 words
Use the data given below for reference.
Customs The State Revenue Service provides the administration of
customs duty and executes control over the movement of goods,
including personal belongings, animals, and dangerous goods, when
importing or exporting them from the national territory. Relying on
efficient operation and modern methods of risk management, customs
is responsible not only for the implementation of the activities of
foreign trade policy, but also for the protection of security,
environment, and consumers as well as for the provision of control
over cultural and agricultural goods. In Latvia the field of
customs is regulated by the regulatory enactments of the European
Union (EU). In Latvian national law there are only particular
fields of customs regulated which are not regulated by the EU
Regulations or for which the EU authorises its Member States to
prescribe a more detailed regulation. Customs Duty In Latvia there
is a customs duty applicable which is commonly prescribed by the
EU. Customs duty is an instrument of foreign trade by means of
which the EU domestic market is protected. Division of customs
duties:  Import duty (customs duties and payments which are equal
to customs duties that are paid when importing goods (antidumping
or compensatory payments); import duty payments that were
introduced within the framework of common agricultural policy); 
Export duty (customs duties and payments which are equal to customs
duties that are paid when exporting goods; export duty payments
that were introduced within the framework of common agricultural
policy). Rates: Rates of customs duty are prescribed by Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and
statistical nomenclature and on the Common Customs Tariff. Object
of taxation: Object of taxation is a value of the objects that are
imported from or exported to third countries (Non-Member States of
the EU). Reliefs from tax: In the EU regulatory enactments there
are goods prescribed by import of which no import duty should be
paid – to such goods relief from import duty is applied. The EU
reliefs from customs duty are prescribed by Council Regulation (EC)
No 1186/2009 of 16 November 2009 setting up a Community system of
reliefs from customs duty (Council Regulation (EEC) No 918/83 of 28
March 1983 setting up a Community system of reliefs from customs
duty, Codified version), which is the main regulatory enactment in
the field of reliefs from import duty in the EU. For military goods
reliefs from import duty are prescribed by Council Regulation (EC)
No 150/2003 of 21 January 2003suspending import duties on certain
weapons and military equipment. Trade and customs
(http://www.liaa.gov.lv/en/trade/market- ... nd-customs)
TRADE AND CUSTOMS PROCEDURES Since accession to the EU in 2004,
customs policy has been regulated by EU legislation. Latvian
customs legislation only regulates specific areas not covered by EU
legislation. Trade with EU member states In accordance with the EU
principles of free movement of goods and the European Trade and
Customs Union, Latvian economic operators benefit from preferential
trade procedures with other EU Member States. Customs borders
between member states of EU are replaced by random customs control
by mobile customs control units. Goods purchased from within the EU
are not subject to customs declarations and VAT payment at the
border. Supplies of goods between member states are not treated as
import or export, but as free circulation. According to the
Community Customs Code, community goods are:  goods fully produced
in the EU, without any raw materials from third countries  goods
imported from third countries which have been released for free
circulation in the EU customs zone  goods produced in the EU
customs zone from the above goods Goods are subject to internal
transit procedures (preparation of respective customs declaration)
if they are transported from one member state to another, crossing
the territory of a third country. Companies exporting goods from
Latvia to any EU Member State or importing goods from the EU must
declare the amounts of the corresponding goods in the
statistical-information tracking system INTRASTAT. Trade with third
countries According to the EU Customs Code, the owner of the goods
or his representative must lodge a customs declaration for all
goods related to trade with third countries and the territories of
the EFTA or the movement of non-EU goods within the EU by
submitting a Single Administrative Document (SAD), which covers the
placement of any goods under any customs procedure, whatever the
mode of transport used. According to Article 79(2) of the EU
Customs Code, goods imported into the EU must undergo a procedure
for release into free circulation including the collection of
import duties in line with the Community Customs Tariff and other
taxes payable for import procedures, as well as any other
formalities laid down as regards the importation of goods. The time
a customs declaration is accepted for release into free circulation
determines, in principle, the date to be used for calculating the
amount of import duties if the goods are liable. In cases of
temporary importation, when goods are re-exported to the same state
they were in, oral declarations may be made at import for certain
types of goods and goods may be fully or partly exempt from customs
duties or other taxes. The export procedure involves the
application of all export measures (export restrictions and
surveillance measures) and is obligatory for Community goods
leaving the EU customs territory. To complete the export procedure,
exporters or their representatives must present a goods and export
declaration using a SAD. Goods are released for export on condition
they leave the EU customs territory in the same condition as when
the declaration was accepted. Goods declared for export are subject
to customs control from the accepting of customs declarations until
the moment the goods leave the EU customs territory, are destroyed
or their customs declaration is cancelled. TRADE AND CUSTOMS DUTIES
Customs duty is applied to goods imported from or exported to third
countries. Upon the release of goods for free circulation in the EU
customs area, Common External Tariffs are applied, meaning that the
same duty is applied for import into any EU Member State. The
amount of import duty applied depends on the classification and
origin of the goods and is stipulated in EU legislation. VAT and
other taxes, if applicable, are applied to imported goods only in
the country where the goods are released for consumption. The
origin of goods may be preferential or non-preferential. Goods of
preferential origin can apply for lowered or zero customs duty. The
EU has concluded agreements granting preferential treatment to
goods traded with the countries of the European Economic Area,
Mediterranean and African countries, the western Balkans and
others. Importers of goods can acquire EU tariff quotas permitting
importers to import certain amount of goods in certain periods of
time for lowered or zero customs duty. Importers can obtain tariff
quotas applicable to specific goods or specific goods from a
specific country. Application of Customs Tariffs
(https://www.vid.gov.lv/ ) Origin of Goods
(https://www.vid.gov.lv/default.aspx?tab ... l=2&mod=33)
In international trade origin is the 'nationality' of goods. There
is a distinction between nonpreferential and preferential origin.
Non-preferential origin of goods is defined for application of
European Community Customs tariff and trade policy measures, for
example, anti-dumping measures, restrictions on quantities, tariff
quotas etc. Preferential origin is defined to apply relief measures
on customs tariffs (reduced or completely cancelled customs tax
rate) in trade between countries between which such an agreement
has been signed or has been unilaterally granted by one of the
countries. Preferential origin is granted for goods of certain
countries if they have complied with specific conditions. In order
for the goods to receive the preferential origin they must meet the
conditions set out in the protocol of origin of the agreement
signed with the country in question. Conditions of origin of
non-preferential goods and origin of preferential goods have been
provided in:  Chapter 2 ‘Origin of Goods’ (Article 22 - 27) of
Heading II of Council Regulation (ECC) NR 1913/92 on Development of
Community Customs Code, October 12, 1992;  Section IV 'Origin of
Goods’ (Article 35 -123) of Heading I of Commission Regulation
(EEC) NR 2454/93 of July 2, 1993, defining enforcement procedure
for Council Regulation (ECC) NR 2913/92 on Development of Community
Customs Code. Classification of Goods
(https://www.vid.gov.lv/default.aspx?tab ... =2096&hl=2)