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ID number:631853
Published: 21.04.2004.
Language: English
Level: College/University
Literature: 2 units
References: Not used
Table of contents
Nr. Chapter  Page.
  Introduction    2
1.  Responsibilities of the Customs Service    3
2.  Regulate laws of Latvian customs activity    4
3.  Customs duties    5
3.1.  Customs taxes (tariffs)    5
3.2.  Excise duties    5
3.3.  Value addet tax (VAT)    6
3.4.  Natural resources taxes    6
  Conclusion    7
  Annotation    8
  Bill of informative source    9


In recent years the Republic of Latvia has been making steady progress in developing its economy on free-market principles. Latvia now handles a substantial share of transit trade for the region, as it is a focal point between East and West. Development of effective and efficient infrastructures in transportation and trade are two of the most important requirements for the promotion of business activities leading to the expansion of foreign investment, economic contracts, and increased revenue. Latvia's decision to apply for accession to the European Union is likely to be the main influence on its future economic development. Such development needs the support of a modern and well-structured Customs organisation which will facilitate trade whilst maintaining a sound performance in revenue collection. To achieve the changes necessary to provide such an organisation requires a vision and sound planning.

1. Responsibilities of the Customs Service
The State Revenue Service is the state administrative institution, operating under the supervision of the Ministry of Finance. It is responsible for ensuring the registration of taxpayers; the collection of state taxes, duties and other state compulsory payments on the territory and customs borders of the Republic of Latvia, and implementing state customs policy and settling customs matters.
The Customs Service consists of its central headquarters – the SRS National Customs Board - and SRS regional customs units. The Director manages the National Customs Board, being also the First Deputy Director General of the SRS. In the SRS regional units – customs matters are functionally subordinated to and managed by the National Customs Board. The Customs Service managed by the National Customs Board is responsible for collection of duties and taxes due on the importation and exportation of goods; and for the protection of the customs border from the movement of goods, which are prohibited from entering or leaving Latvia.

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