Outward processing declarations get a 20–240 minute service time

Declarants and their representatives file the declaration placing goods under outward processing in the State Revenue Service's Elektroniskās deklarēšanas sistēma (EDS) – Muitas datu apstrāde (EMDAS) – Automatizētā eksporta sistēma (AES)VID, under the service “Muitas procedūra – izvešana pārstrādei”. The service standard time is 20–240 minutesVID, and the service is provided immediately where the conditions for applying for the procedure are metVID.

Outward processing lets Union goods be temporarily taken out of the Union customs territory for processing: installation, assembly or attachment; processing; destruction; repair including restoration and putting in order; and production accessories consumed in making the products (SMK 5. pants)VID. Products obtained can be released for free circulation with full or partial relief from customs payments (SMK 259. pants, PVN likuma 36. panta ceturtā daļa)VID: full relief where goods were repaired free of charge under warranty or because of a manufacturing or material defectVID, partial relief otherwiseVID.

An authorisation from the customs authority is required (SMK 211. pants)VID. An application for the simplified procedure with a standard customs declaration — used for repair, restoration and putting in order, except goods in Annex 71-02 to Delegated Regulation (EU) 2015/2446VID — is filed in EDS–EMDAS–AESVID; paper applications are not acceptedVID. It is completed in the EMDAS AES export declaration section “Pamatnostādnes”, under “Atļaujas”, by pressing “Vienkāršotā atļauja”, with data elements “A4/9 Pārstrādes vai izmantošanas vieta” (processing address), “A4/A5 Pirmā izmantošanas vai pārstrādes vieta” (left blank), “A4/11 Procedūras noslēgšanas muitas iestāde” (office where goods return), “A Paredzamais slēgšanas datums” (date by which goods must be back with relief), “A5/5 Ieguves norma” (yield 100%), “A5/7 Pārstrādes produkti” (code and description of returning goods), “A5/8 Preču identifikācija” (identification type, e.g. serial number), “A6/2 Ekonomiskie nosacījumi” (code “2”, labošana), “A7/5 Sīka informācija par plānotajām darbībām” (scope, paid or free). The first goods item carries code “00100 - Vienkāršota atļauja” in Documents. Goods taken out for repair must be repairableVID; the procedure is not used to improve technical parametersVID.

An authorisation under the general procedure is applied for in the European Commission Customs Decisions SystemVID via EDS – Pieslēgties Eiropas informācijas sistēmām – Muitas lēmumu sistēma (CDS – EU Trader Portal) – Pieteikumi – Jauns pieteikums (questions: VID Muitas pārvalde, +371 67120872, +371 67120864, +371 67121012). The customs authorities set the return period for relief to applyVID; it may be extended by the time needed to close the procedure (SMK 259. pants)VID. Extensions take: for simplified authorisations issued before 26 September 2024, a reasoned application to the issuing office, in person or in EDS – Sarakste ar VIDVID; for those issued from 26 September 2024, an amendment application in EMDAS 2 AES with the holder's application attachedVID; for a general authorisation, amendments in the European Customs Decisions System with the closing period in months — no new declaration is drawn upVID. Where the closing date is missed without an extension request, returning goods lose the reliefVID and the payments are due in fullVID (SMK 259. panta 3. punkts un DA 1. panta 23. punkts). Legal basis: Eiropas Parlamenta un Padomes 2013. gada 9. oktobra Regula Nr. 952/2013, ar ko izveido Savienības Muitas kodeksu (SMK 211. un 259. pants), Komisijas Deleģētā regula (ES) 2015/2446 un Īstenošanas regula (ES) 2015/2447, as set out on the VID Izvešana pārstrādei page.