Process description
Service requests
An application must be submitted to the Customs Board and will be granted if the following conditions are fulfilled:
(a) goods must be used for the purposes set out in the application for exemption from or reduction of duty;
(b) obligations transferred to another person have taken into account all related regulations, customs declaration, including all documents required, is complete, and a description of the technological process is included.
The customs declaration must be submitted by the declarant or his/her representative through EMDAS.
Customs procedures are completed if:
- the goods have been used for the purposes described in the application for duty exemption or reduced rate of duty;
- the goods have been taken out of the customs territory of the Union, were destroyed, or abandoned to the State;
- if the goods were used for purposes other than those described in the application and applicable import duties have been paid.
Electronic customs declarations are submitted in the Electronic Customs Data Processing System (EMDAS) (https://eds.vid.gov.lv/login/ – Customs data processing EMDAS – AIS).Receipt of services
Service is received as per application.