Dates of submitting declarations and tax payments

 Publicēts: 12.08.2016. 12.34


Declaration name Duty payer Submission date Duty payment date
Excise duty declaration for mineral oil products Approved warehouse keeper Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Registered consignee Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Registered consignor Within 5 working days after tax payment date Within 15 days or 4 moths from the beginning of movement
Temporarily registered consignee Within 5 working days after tax payment date Within 5 working days after reception of goods
Other party Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state Within 5 days after the reception or import of goods or before the delivery of goods from another member state
Importer x Before applying for customs procedure in relevant customs office
Excise duty declaration for alcoholic beverages
 
Approved warehouse keeper Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Registered consignee Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Registered consignor Within 5 working days after tax payment date Within 15 days or 4 moths from the beginning of movement
Temporarily registered consignee Within 5 working days after tax payment date Within 5 working days after reception of goods
Other party Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state Within 5 days after the reception or import of goods or before the delivery of goods from another member state
Importer x Before applying for customs procedure in relevant customs office
Excise duty declaration for tobacco products
 
Approved warehouse keeper Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Registered consignee Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Registered consignor Within 5 working days after tax payment date Within 15 days or 4 moths from the beginning of movement
Temporarily registered consignee Within 5 working days after tax payment date Within 5 working days after reception of goods
Other party Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state Within 5 days after the reception or import of goods or before the delivery of goods from another member state
Importer x Before applying for customs procedure in relevant customs office
Excise duty declaration for coffee and non-alcoholic beverages
 
Approved warehouse keeper Within 15 days after the end of taxation period Within 15 days after the end of taxation period
Other party Within 5 working days after tax payment date or within 5 working days after reception of goods in LR in cases when tax is paid before the goods are delivered from another member state Within 5 days after the reception or import of goods or before the delivery of goods from another member state
Importer x Before applying for customs procedure in relevant customs office