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Home / About us / Functions / Customs Policy
Customs Policy

Responsibilities of SRS for customs policy implementation are defined by Article 11 of the law "On State Revenue Service".

The following duties are within the competence of State Revenue Service customs authorities pursuant to the law "On State Revenue Service":

  • customs control of goods and other items, charging of Customs Tax and Customs Duties on these goods, collection of Customs Tax and Customs Duties and processing of customs control as well as protection of economic borders shall be solely within the competence of customs;
  • to supervise compliance fulfilment with the laws and regulations adopted on customs;
  • to apply customs tariffs, supervise the compliance fulfilment with the system of permissions for import and export of goods and other items, collect the taxes imposed by the state, Customs Tax and Customs Duties as well as other statutory duties imposed by the state to be paid at the customs border pursuant to the laws and regulations;
  • to collaborate with foreign customs authorities by detaining consignments of illegal goods as well as the import and export of conventionally restricted goods;
  • to submit reports on activities of customs authorities and statistical data in the procedure provided in the legislation;
  • to provide information on customs issues to public institutions, enterprises (business companies), organisations and physical persons;
  • to train specialists and raise qualification of specialists on customs related issues;
  • to collaborate with the law enforcement, state control and state administrative authorities as well as with other institutions on issues of compliance with the laws and regulations adopted in the area of customs;
  • to fulfil international obligations undertaken by the state in respect of customs;
  • to ensure management and construction of new border checkpoints;
  • to investigate cases of smuggling.

Last modified: 24.05.2010

© Valsts ieņēmumu dienests, 2005
Smilšu iela 1, Rīga, LV-1978
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