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As of May 1 2004, customs control is carried out at the external border points of the EU, as well as inland. In specific cases customs control may also be carried out at the EU internal border control points (including border crossing points) on the border of Latvia – Lithuania and Latvia – Estonia.
Customs control is carried out by customs offices of the State Revenue Service of the Republic of Latvia (customs authorities). Customs control is applied to goods which are entering the EU customs territory and are exit the said territory. During customs control, customs authorities can take measures of customs supervision or control. The customs control measures foresee general activities of customs authorities carried out to ensure observation of customs regulations that are to be applied to goods subject to customs control. For instance, customs control measures can be applied to goods which are being transported in accordance with the customs procedure "Community external or internal transit" during transportation of goods. Customs control measures foresee check of existence and authenticity of goods and documents, as well as control of company accounts and other records; checks of vehicles; checks of luggage goods transported by certain persons, as well as other controls applicable to goods subject to customs control.
As of May 1 2004, the most important legislative acts that stipulate customs control of goods are the following:
- EU Council Regulation No 2913/92/EEK “EU Customs Code” of October 12 1992;
- EU Commission Regulation No 2454/93/EEK Implementing “Regulations of the EU Customs Code” of July 2 1993;
- EU Council Regulation No 2658/87/EEK “Nomenclature of EU Tariffs and Statistics and Common Customs Tariff” of July 23 1987;
- EU Council Regulation No 918/83/EEK “Community external or internal transit Reliefs from Customs Duties” of March 28 1983;
- Customs Law of Republic of Latvia, adopted by Saeima on the March 18 2004.
Additional information on:
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Ceturtdiena, 2010. gada 9. septembris 
Lapas karte
