Customs duty

06.11.2020. Judgment of the Department of Administrative Cases, case No SKA-165/2020 Completion of the external transit procedure if part of the products has never entered the customs territory of the European Union

28.05.2020. Judgment of the Department of Administrative Cases, case No SKA-54/2020 Infringement of conditions of the authorization of the customs procedure „inward processing” as a basis for a custom tax debt; Application of value added tax to products imported in the customs procedure „inward processing” exceeding the quantity specified in the permit

10.07.2020. Judgment of the Department of Administrative Cases, case No SKA-45/2020 Interpretation of the criterion „continuous cross-section”

22.05.2019. Judgment of the Department of Administrative Cases, case No SKA-99/2019 Applicable legal provisions in determination of anti-dumping duties

30.08.2019. Judgment of the Department of Administrative Cases, case No SKA-3/2019 Choice of method in determination of the customs value of goods; Determination of the customs value according to the one unit price method

30.08.2019. Judgment of the Department of Administrative Cases, case No SKA-3/2019 Choice of method in determination of the customs value of goods; Determination of the customs value according to the one unit price method

26.01.2018. Judgment of the Department of Administrative Cases, case No SKA-81/2018 The customs office has the right to do checks after discharge of the customs procedure on the removal of products from custom supervision; Liability of the principal in the case of customs debt

03.12.2018. Judgment of the Department of Administrative Cases, case No SKA-34/2018 Methodology for determination of the custom value of goods

30.01.2018. Judgment of the Department of Administrative Cases, case No SKA-30/2018 The risk of missing undeclared goods to enter economic network of the European Union is the basis for the determination of import duties (Article 203 (1) of the Customs Code); Liability of the principal as main responsible for the customs debt

30.01.2018. Judgment of the Department of Administrative Cases, case No SKA-30/2018 The risk of missing undeclared goods to enter economic network of the European Union is the basis for the determination of import duties (Article 203 (1) of the Customs Code); Liability of the principal as main responsible for the customs debt

03.07.2018. Judgment of the Department of Administrative Cases, case No SKA-10/2018 Mistake by the customs authorities of the exporting country and the tax debtor good faith as the reason for the prohibition on the subsequent entry of the tax

16.01.2018. Judgment of the Department of Administrative Cases, case No SKA-4/2018 Obligation of the State Revenue Service in its decision to substantiate the chosen method for the determination of the customs value of goods

03.11.2017. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-206/2017 Control of goods subordinated to custom inspection performance at location specified by person; The borders of the principle of objective investigation in providing principle of equality

04.04.2016. Judgement of the Department of Administrative Cases, case No SKA-439/2016 Report by the European Anti-Fraud Office as a basis for application of anti-dumping payments

01.03.2016. Judgement of the Department of Administrative Cases, Case No SKA-5/2016 Related persons for the purpose of the Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code

25.03.2014. Judgement of the Department of Administrative Cases, case No. SKA-41/2014 (CHANGE OF CASE-LAW) Obligation of a tax payer to pay delay payment in case customs tax occurs

07.04.2014. Judgement of the Department of Administrative Cases, case No SKA-2/2014 Applying of results of partial examination of goods included in customs declaration to goods included in previous customs declaration  

28.01.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-120/2013 Moment of origination of obligation to pay customs payments

08.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-453/2012 Restrictions on use of personal possessions of individuals, which has been imported, when changing place of residence to the Community 

18.06.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-243/2013 Interpretation of the EU law

27.09.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-202/2012 Verification of authenticity of data included in certificate of origin of goods; force of legal standards on fine in tax law in a period of time

02.03.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-65/2012 Right of an individual to demand observation of internal legal standards

02.09.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-420/2011 Definition of “applicable provisions” of the Regulation establishing the Community Customs Code; compliance of post-clearance audit with tax audit features; necessity of double post-clearance audit – that of the importer and of declarant; 

19.04.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-90/2011 Results of non-observation of requirements on source document processing

10.02.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-55/2011 Issue of goods for free circulation as prerequisite of obtaining of a status of imported goods

22.11.2010. Judgement of the Department of Administrative Cases of the Senate, case No SKA-428/2010 Violation of principle of prohibition of double jeopardy (ne bis in idem); tax fine and administrative punishment

30.12.2010. Judgement of the Department of Administrative Cases of the Senate, case No SKA-9/2010 Compliance of application of a fine with the European Union law

04.11.2010. Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2010 Interpretation of a concept of customs duties on imports in the European Union; border of application of simplified procedure in maritime traffic

02.03.2009. Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2009 On concept of customs territory; on substantiation of application of customs procedure – issue for free circulation – to foreign goods, which, not crossing customs border of the Republic of Latvia, have been delivered to a sea craft registered in the Republic of Latvia, located beyond territorial waters of the Republic of Latvia   

10.05.2007. Judgement of the Department of Administrative Cases of the Senate, case No SKA-162/2007 Responsibility of a customs broker for correctness of data indicated in declaration submitted to a customs institution

27.03.2007. Judgement of the Department of Administrative Cases of the Senate, case No SKA-90/2007 Statement of identification of goods (on conformity of samples of goods to certain codes of Latvian combined nomenclature (LCN)) provided by initiative of the SRS customs institutions doesn’t contain character of final regulation, so it is not reversible separately in administrative procedure 

28.02.2006. dgement of the Department of Administrative Cases of the Senate, case No SKA-61/2006 On exemption of items placed in humanitarian aid cargo from customs tax and on a car as thing to be liable to an excise tax

08.02.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-20/2005 On determination of customs value of goods

14.01.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-4/2005 The aim of a fine is so that tax payer would execute his/her obligations in field of taxes and to punish violators. If a tax payer hasn’t violated the law intentionally or through carelessness, imposition of a fine doesn’t achieve none of goals mentioned