Price
Free
Execution deadline in working days
-
Learn more
Recipient
Any person
Receiving restrictions
-

Payment of customs duties (customs duties and VAT) shall be deferred to a person who has received a comprehensive guarantee permit or a permit to use a comprehensive guarantee with a reduced amount for the purposes of the customs procedure - release for free circulation and final consumption.

Process description

  1. Service requests
    A person (applicant) shall submit an application in the Customs Decision System (CDS - EU Trader portal) for the deferral of the payment (hereinafter referred to as the application) in accordance with Titles I and VII of Annex A to Regulation 2015/2446 and Annex A to Regulation 2015/2447, as well as Cabinet Regulation No. 86 of 13 February 2018, “Customs payment debt guarantee and advance payment administration” the rules of administration referred to in paragraph 60.
    In order to apply for user rights for the use of the Customs Decision System (CDS), the person (the applicant) shall submit an application in the Electronic Declaration System of the SRS regarding the establishment of the list of users of the European Commission's SMK Customs Decision System (CDS-EU Trader Portal).
    In order to obtain an authorisation, an application shall be made to the Customs Decision System (CDS - EU Trader Portal) using the SRS Electronic Declaration System (EDS) (https://eds.vid.gov.lv/login/ - Connect to European Information Systems - Customs Decision System (CDS - EU Trader Portal) - Applications - New Application).
    The customs authority shall check, within 30 days, whether all the conditions for accepting the application are fulfilled. The customs authority shall notify the applicant in the Customs Decision System (CDS - EU Trader portal).
    If the conditions for accepting an application are not fulfilled, the applicant must rectify the shortcomings within 30 days at the latest, or the customs authority shall not take the application for consideration and shall notify the applicant in the Customs Decision System (CDS - EU Trader portal).
    The date of receipt of the application shall be the date on which the customs authority has received all the information necessary for taking the decision.
    All exchange of information related to the taking and processing of an application and the issuing and management of an authorisation shall be carried out in the Customs Decision System (CDS - EU Trader portal).

  2. Receipt of services
    The decision on the granting of a suspension of customs duties shall be communicated to the applicant by electronic means in the Customs Decision System (CDS - EU Trader portal).