Published: 28.10.2022.
Price
Free
Execution deadline in working days
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Recipient
Individual person
Private law legal person
Receiving restrictions
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Preparing components for tobacco products, liquid used in electronic cigarettes, liquid for use in electronic cigarettes and tobacco
excise tax stamps for replacement products, which are issued by the State Revenue Service (hereinafter - SRS):
1. an approved warehousekeeper;
2. the importer;
3. a registered consignee;
4. a temporarily registered consignee;
5. or to a person who imports or receives excise goods marked with excise duty stamps from another Member State into the Republic of Latvia, which have already been released for consumption in another Member State (hereinafter - another person).
In accordance with the regulatory enactments of the Republic of Latvia, a merchant in the territory of the Republic of Latvia may sell tobacco products, liquid used in electronic cigarettes, component of the preparation of liquid used in electronic cigarettes and substitute tobacco products labelled with excise duty stamps, except in individual cases.

  • Process description
  • Related documents

Process description

  1. Service requests
    1. In order to receive excise duty stamps for the labelling of cigarettes, the SRS must submit: “Application for the ordering and receipt of excise duty stamps intended for the labelling of cigarettes”.
    2. In order to receive excise duty stamps for labelling of smoking tobacco, cigars and cigarillos, heating tobacco, liquid used in electronic cigarettes, liquid preparation components for electronic cigarettes and substitute tobacco products, the SRS must submit “Application for the labelling of smoking tobacco, cigars and cigarillos, heating tobacco, liquid used in electronic cigarettes, electronic cigarettes for use in electronic cigarettes. excise stamps intended for labelling of liquid preparation components and tobacco replacement products'.

    The form may be submitted to the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Labelling of Excise Products - Application for Receiving Excise Duty stamps for cigarette labelling or Application for Labelling Tobacco, cigars and cigarillos, Carmouring Tobacco, Liquid Used in Electronic cigarettes, Liquid Preparation Components and Tobacco Substitute Products for Electronic cigarettes for receipt of excise duty stamps).

    Excise duty stamps for SRS tobacco products, liquid used in electronic cigarettes, liquid preparation components for use in electronic cigarettes and tobacco substitute products shall be issued if:
    1. A unit of cigarette packaging shall not be less than 20 cigarettes;
    2. a unit of the packaging of rolling tobacco, not less than 30 grams of tobacco;
    3. The quantity requested for smoking tobacco, cigars, cigarillos, heating tobacco, liquid used in electronic cigarettes, liquid preparations for electronic cigarettes and tobacco substitute products shall not be less than 500 pieces on the basis of one application.

    Recipients of excise duty stamps shall fix the maximum retail selling price for cigarettes to be marketed and inform the tax administration thereof by ordering the excise duty stamps.

    The notice regarding reserved excise duty stamps is sent electronically to merchants in the SRS Electronic Declaration System.

  2. Receipt of services
    The labelling of tobacco products of excise duty stamps, fluids used in electronic cigarettes, liquid preparations for electronic cigarettes and tobacco substitute products shall be issued on the basis of the mandate.
    A personal identification document must be produced.

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