Process description
Service requests
The service can be requested in person, by post or by connecting to the SRS Electronic Declaration System.
1. In the case of receipt of excisable goods from another Member State of the European Union, the consignee shall pay the excise duty or submit the one-off security of the excise duty before sending the goods and shall submit the information regarding the excisable goods to the SRS.
2. In the case of movements of denatured alcohol (including imports and exports), the authorisation of an approved warehousekeeper or a user of denatured alcohol must first be obtained.
3. Upon receipt of excisable goods (including denatured alcohol), copy 3 of the simplified accompanying document for excisable goods SAAD shall be submitted with box B “Receipt” completed.
4. In the case of consignments of excise goods, copy 3 of SAAD shall be submitted with box B “Acknowledgement of receipt” completed by the consignee.
5. In the case of imports or exports of denatured alcohol, SAAD shall be submitted to customs together with the corresponding customs declaration.
6. In the case of consignment of denatured alcohol, an approved warehousekeeper shall supply SAAD copy 3 with box B “Acknowledgement of receipt” completed by the consignee.
Those documents shall be submitted (on-site or by post) or whether copies of the referred to documents are submitted in a scanned form using the EDS (“Information for the State Revenue Service” document group, specifying the type of document “Information for the Excise Section of the SRS Tax Office”.
Information on excisable goods released for consumption in another Member State. Annex 1 to Cabinet Regulation No. 957 of 16.10.2010.
Proof of payment of excise duty. Annex 2 to Cabinet Regulation No. 957 of 16.10.2010.Receipt of services
1. In the case of receipt of excisable goods, the SRS of another European Union Member State shall return the information registered to the recipient of the excisable goods prior to the dispatch of the excisable goods from the relevant Member State (if the excise duty has been paid).
2. The SRS shall return it after receipt of copy 3 of SAAD and, if requested, attach a statement of payment of excise duty regarding the fact that excise duty has been paid in the Republic of Latvia.
3. In the case of the dispatch of excisable goods, SAAD copy 3 or an electronic copy thereof shall be stored in the SRS. The statement of payment of the excise duty is sent by post.