Price
Free
Execution deadline in working days
-
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Recipient
Individual person
Private law legal person
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Receiving restrictions
-

Economic operators shall have the possibility of obtaining an authorisation for the general guarantee without submitting a guarantee to cover the customs debt. In order to obtain an authorisation, operators must comply with the criteria and conditions for obtaining the authorisation, including proof that they are capable of fulfilling obligations which are not covered by the guarantee. Customs shall determine the extent to which an exemption from the guarantee may be granted.

Operators who do not meet the criteria and conditions for obtaining an authorisation may apply for a comprehensive guarantee with a reduced amount, a general guarantee of 50% or 30%. Economic operators who do not comply with the criteria and conditions for obtaining the guarantee waiver or the reduction of the guarantee may apply for a comprehensive guarantee with a guarantee of 100% provided by the guarantor.

Process description

  1. Service requests
    In order to obtain an authorisation, the operator shall apply to the Customs Decision System (CDS - EU Trader portal).
    All exchange of information related to the acceptance and processing of an application, authorisation and management shall be carried out electronically.

    The authorisation for exemption from the guarantee granted for the purpose of the customs procedure, transit, shall be valid for one year. The same authorisation granted to the recognised operator shall be valid for two years.

    The guarantee exemption shall not apply to customs procedures — release for free circulation and end-use (customs debt incurred).

    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.

  2. Receipt of services
    The decision regarding the authorisation for exemption from the guarantee (favourable or unfavourable) shall be communicated by electronic means to the economic operator (applicant) in the Customs decision system.

    Where an authorisation for exemption from a guarantee is intended for the provision of a customs procedure — transit — the customs shall, in addition, issue a “Guarantee exemption certificate”. The “Guarantee exemption certificate” is issued in the presence of the SRS - in Taleja Street 1, Riga.