Excise Duty Guarantee

A financial guarantee provided by the taxpayer (security payment, insurance policy, or credit institution guarantee), which ensures 100% payment of excise tax debt if excise duty is not paid on receipt of goods.

A one-time excise duty guarantee is required for one-time receipt of excise goods from another Member State under the suspension of excise duty.

To receive a one-time excise duty guarantee certificate, fill in the application in the SRS Electronic Declaration System (EDS) and pay a security deposit into the State Treasury account LV65TREL813105600400B or submit an electronically signed insurance policy or credit institution guarantee.

The one-time excise duty guarantee certificate is electronically issued and is valid for two months.

To receive a new one-time excise duty guarantee certificate, an application for cancellation of the existing certificate must be submitted through EDS.

To receive the security deposit back, apply through EDS, by selecting the document group: Information for the State Revenue Service> Information for SRS Tax Board's Excise Department.

Once the application is received, SRS will transfer the security deposit within 10 business days as follows:

• cover the excise duty debt,
• excise tax payment extensions,
• cover other tax duty debts,
• subsequent tax payments,
• deposit to the account specified by the security provider.

A financial guarantee provided by the taxpayer (security payment, insurance policy, or credit institution guarantee) if a special permit (license) has been received for excise goods (energy products, tobacco products, alcoholic beverages) under a suspension of excise duty. The taxpayer assumes responsibility for possible excise duty debt that was not paid, as specified in the Law on Excise Duties. 

To receive an excise duty guarantee certificate, fill in the application form in EDS, attach the security certificate, or transfer the security deposit to Treasury account LV65TREL813105600400B.

The general excise duty guarantee certificate is an electronic document valid for the duration of validity of the security policy but no longer than 12 months from the date of issue. In the case of a security deposit, the general excise duty guarantee certificate is valid indefinitely.

Regulations Regarding Excise Duty Guarantees

One-time excise duty guarantee for temporary certified consignee is intended for the receipt of excise goods (alcoholic beverages, tobacco products, or energy products) released for consumption from another EU member state - for one transaction.

To receive a one-time excise duty guarantee certificate as a temporary certified consignee, fill in Annex 4 in the Regulations Regarding Excise Duty Guarantees and provide proof of appropriate security as described above or pay the security deposit into the State Treasury account LV65TREL813105600400B.

The application and excise duty guarantee must be submitted through EDS by selecting the document group: Information for the State Revenue Service> Information for SRS Tax Board's Excise Department.

The one-time excise duty guarantee certificate is valid for two months.

General excise duty guarantee for certified consignee is intended for permanent receipt of excise goods (alcoholic beverages, tobacco products or energy products) released for consumption from another EU member state.

To receive a general excise duty guarantee certificate as a certified consignee, fill in Annex 1 in the Regulations Regarding Excise Duty Guarantees and provide proof of appropriate security as described above or pay the security deposit into the State Treasury account LV65TREL813105600400B.

The application and security certificate must be submitted through EDS by selecting the document group: Information for the State Revenue Service>Information for SRS Tax Board's Excise Department.

SRS will issue a general excise duty guarantee certificate for a period that does not exceed the term specified in the security guarantee, but no longer than 12 months from the date of issue. In the case of a security deposit, the general excise duty guarantee certificate is valid indefinitely.

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