Process description
Service requests
In order to obtain an authorisation, the operator must comply with all the criteria and conditions for obtaining the authorisation and must submit the application together with the guarantee document “Guarantor's Commitments — General guarantee” to the Customs Decision System (CDS - EU Trader portal).
The form of the guarantee is set out in Annex 32-03 to Implementing Regulation 2015/2447, “The guarantor's obligations — general guarantee”. In this form, the guarantor shall indicate the purposes for which and the extent to which the guarantee has been provided.
The original document of the guarantee “The guarantor's obligations — general guarantee”, which has not been signed with a secure electronic signature and uploaded to the Customs Decision System, may be submitted in one of the following ways:
- face-to-face VID, Taleja Street 1, Riga, or
- by post, sending to the address: SRS Customs Office, Taleja Street 1, Riga, LV-1978.
All exchange of information relating to the acceptance and processing of an application and the issuing and management of an authorisation shall be carried out electronically.
For economic operators meeting the criteria and conditions for obtaining an authorisation, including proof that they are able to fulfil obligations not covered by the guarantee, the amount of the comprehensive guarantee may be reduced or the guarantee exemption is granted. Where the customs procedures are applied by an operator on an occasional basis and the application of the customs procedure does not require a general guarantee permit, each time the customs procedure is applied, the possibility of paying all customs payments immediately, or the use of a single guarantee or security deposit to cover the customs debt, in which case the operator shall pay the customs debt at a full rate of 100%.
In order to apply for the use of the Customs Decision System, the operator (the applicant) shall submit an application in the SRS electronic declaration system regarding the establishment of the list of users of the European Commission's Customs Decision System (CDS- EU Trader Portal).Receipt of services
The decision regarding the authorisation of the general guarantee (favourable or unfavourable) shall be communicated electronically to the economic operator (applicant) - in the Customs decision system.
The original document of the guarantee “The guarantor's liabilities – general guarantee”, which has not been uploaded to the Customs decision system (as a document with a secure electronic signature) and which has been approved by the SRS Customs Board in writing (with a stamp and signature), shall be issued to the SRS in the presence - on Taleja Street 1, Riga.
Where an authorisation for the reduction of the general guarantee is intended to ensure the customs procedure — transit — the customs authorities shall issue a “Comprehensive guarantee certificate” in addition. The “Comprehensive guarantee certificate” is issued in the presence of the SRS - Taleja Street 1, Riga.