On Permissible Actions with Goods in the Case of Export

Actions carried out on the territory of the Republic of Latvia must be real, not merely formal. They must clearly indicate that goods are prepared for export in the Republic of Latvia and justify the need to submit an export application in Latvia.

For example, the following actions are considered appropriate for submitting an export application to the Latvian customs office if documents confirming the performance of these actions are provided to the customs authority:

1. Packaging of retail packaging into boxes;

2. Packaging of unpackaged goods imported from another EU member state into retail packaging (packaging of loose and bulk goods into retail packaging — barrels, bags, containers, boxes);

3. Preparation of goods for import to third countries (attachment of excise stamps, attachment of informative labeling to retail packaging);

4. Export transaction for goods occurs on the territory of the Republic of Latvia (for example, goods are produced, obtained, or stored (prior to the export transaction) within the territory of the Republic of Latvia, and the exporter/seller/buyer is a person from another EU member state who sells the goods for export to a third country);

5. Re-submitting goods for export procedure if an export declaration processed in another EU member state is declared invalid, or an export ban is registered at the exporter’s request due to an incident during transportation (damaged goods or packaging), and goods are re-prepared for export in the Republic of Latvia (repackaged, sorted). In such cases, the export declaration number (MRN) is provided.

Further processing of goods prepared for export in another EU member state on the territory of the Republic of Latvia is not considered sufficient for submitting an export application to the Latvian customs.

Examples:

• Transshipment of goods (boxes, pallets, etc.) from one vehicle to another (including changing the mode of transport, e.g., from road to rail);

• Weighing, checking packaging, or counting goods;

• Adding additional transport equipment to packaging (pallets, film, fasteners);

• Providing forwarding services;

• Preparing and submitting the export declaration;

• Checking the compliance of the information in documents with actual data.

  
  

When submitting an export procedure, all specified documents[4] must be attached to the export declaration, confirming that goods are prepared and loaded for export at a location within the Republic of Latvia (hereafter in item 2 — export preparation location).