A report regarding the circulation of tobacco products in a tax warehouse, regarding the activities of a registered consignee and registered consignor shall be submitted to the State Revenue Service (hereinafter - SRS) by a merchant who performs activities with tobacco products and who has a valid special permit (licence) approved for the activity of a tax warehouse keeper, a special permit (licence) registered for the activities of the consignee and a special permit (licence) for the activity of a registered consignor - except in cases if the special permit indicates a “Shipment is only allowed for the merchant's tax warehouse/warehouses in the Republic of Latvia”.
Service requests
The form may be submitted to the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Excise Goods Circulation Documents - Report on the circulation of tobacco products in the tax warehouse, on the activities of the registered consignee and registered consignor).
Receipt of services
Service is received as per application.