Process description
Service requests
In order to obtain an authorisation, the operator must meet 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 related to the acceptance and processing of an application, authorisation and management shall be carried out electronically.
The authorisation of the general guarantee with reduced customs procedures — release for free circulation and end-use — shall be granted only to approved economic operators. For the purposes of customs procedures: release for free circulation and end-use, the authorised economic operators have the possibility to cover a customs debt of 30%. The authorised economic operators must only demonstrate that they are capable of fulfilling the obligations not covered by the guarantee. In addition to the authorisation of the general guarantee, the application of the customs procedures — release for free circulation and end-use — requires the approved economic operators to obtain an authorisation for the deferred payment.
Detailed information on the authorisation criteria and conditions for authorisation is available in the AEO guidelines of the European Union, as several of them are identical to the criteria and conditions in the field of AEO.
In order to connect to the Customs decision system for the first time, the operator shall submit a submission in a specified sample for the granting of the rights of the users using the SRS EDS.Receipt of services
The decision on the authorization to reduce the guarantee (favorable or unfavorable) shall be notified to the economic operator (applicant) electronically - in the Customs decision system.
The original guarantee document “Guarantor's Obligations - General Guarantee”, which has not been uploaded in the Customs Decision System (as a document with a secure electronic signature) and which has been approved in writing (with a stamp and signature) by the SRS Customs Board, is issued by the SRS at Talejas Street 1, Riga.
If the authorization for the reduction of the guarantee is intended to provide a customs procedure - transit - then the additional customs shall issue a "Comprehensive guarantee certificate". The “Comprehensive Guarantee Certificate” is issued in person at the SRS - Talejas Street 1, Riga.