VID sets 30- and 60-day service times for post-release customs fixes

Importers and customs representatives who need to correct or cancel an import declaration after the goods have been released file the request in the State Revenue Service's Elektroniskās deklarēšanas sistēma (EDS) – Muitas datu apstrāde (EMDAS) – Automatizētā importa sistēma (AIS)VID, under the service “Ievešanas muitas deklarācijas grozīšana un anulēšana pēc preču izlaišanas”. The service standard time is 30 days.VID Only declarations with EMDAS status “Preces izlaistas” or “Saistības izpildītas” can be amended or cancelled after release.VID

A separate service, “Muitas maksājumu precizēšana pēc preču izlaišanas”, covers adjustment of customs payments after release. The declarant or its representative applies in EDS–EMDAS–AIS for amendment of the declaration data and recalculation of the duties, attaching the substantiating documentsVID; after checking the information, the customs authority adopts a decision on the adjustment. For a standard declaration the corrected import declaration is filed together with the applicationVID; for a simplified declaration the application with supporting documents sufficesVID. The service standard time is 60 days.VID

A declaration may be amended within three years of its acceptance (Savienības Muitas kodekss, Article 173(3))VID. Typical reasons are errors in the declaration — goods description, quantity, value, previous document number, consignment number or the calculated duties — or documents received after release, such as a retrospectively issued proof of origin or a corrected purchase invoice. The application must state clearly what is being corrected and why, with the substantiating documents attached.VID Where a post-release check finds the declared duties lower than actually payable and the declarant has not corrected the declaration voluntarily within the set time, the debt is fixed and notified to the declarant by decision.VID

Where an amendment recalculates the duties, the result is visible in the application's Nodokļu pārrēķina rezultāts section. Additionally assessed duties under codes A00 (import duty), A30 (anti-dumping and countervailing duties), 400 (excise duty) and B00 (value added tax) must be evidenced as paid into the state budgetVID; the guarantee lodged at release cannot secure a post-clearance debtVID. Late-payment interest accrues daily at the statutory rateVID, and additional duties of up to EUR 10 may go unclaimed (SMK Article 102(1)(d), Delegated Regulation (EU) 2015/2446 Article 88)VID.

Where the amendment reduces the duty, import duty of EUR 10 or more is repaid or remitted, unless the person requests repayment or remission of a smaller sum (SMK Article 116(2))VID. In EMDAS the applicant selects repayment or remission and the legal basis: Article 117 (overpaid duty, for example a retrospectively submitted preferential origin certificate), Article 119 (authority error the debtor could not reasonably have detected while acting in good faith) or Article 120 (equity in special circumstances), each within three years of notification of the debtVID; under Article 118 (defective goods refused and re-exported unchanged), within one year and without amending the declarationVID.

Cancellation after release remains exceptional (SMK Article 174(2), DA Article 148): goods declared to the wrong procedure, the wrong goods declared, returned distance-sale goods worth over EUR 150, Union goods wrongly placed under a non-Union procedure, duplicate declarations, or a retroactive special-procedure authorisationVID — the application is filed within 90 days of acceptance of the declarationVID.

The customs authority answers an amendment or cancellation application within a reasonable time, and no later than one month (Iesniegumu likums, Article 5(3))VID; where a decision is required, for example on a duty recalculation, it adopts and notifies the decision within 120 days of acceptance of the applicationVID. Legal basis: Savienības Muitas kodekss (Eiropas Parlamenta un Padomes 2013.gada 9.oktobra Regula (ES) Nr.952/2013), Articles 102, 116–120, 173 and 174; Komisijas 2015.gada 28.jūlija Deleģētā regula (ES) 2015/2446, Articles 88 and 148; Iesniegumu likums, Article 5(3).