Diplomatic cargo for official use exempt from import and export declarations

Goods intended for the official use of a diplomatic or consular mission are exempt from customs dutiesVID and from the duty to draw up the standard electronic customs declaration on import, except for excise goodsVID, and on export. It covers exports as well as importsVID. The exemption also resolves the EORI problem, because a mission cannot receive an EORI number for lodging declarations as it is not an independent legal person.

Official-use consignments are released from customs formalities only where the cargo is identifiableVID. The accompanying documents must name the diplomatic or consular mission in Latvia as consignee for importsVID and as consignor for exportsVID carry marks evidencing diplomatic statusVID, and bear special security stickers or other signs from which the diplomatic character followsVID. In addition, the mission confirms the diplomatic or consular status of the goods to the customs authority by submitting a confirmation letterVID. Goods received or dispatched for diplomatic or consular agents and staff are free of customs dutiesVID, but an import or export declaration must still be lodged for themVID.

Excise goods supplied from a third country to a foreign diplomatic or consular mission or its diplomatic agent, meaning the head of mission or diplomatic staff holding diplomatic rank, are released for free circulation under a standard electronic import declaration stating the followingVID. In "Importētājs" (data element 13 04 000 000) enter the diplomatic agent's first and last name where the recipient is a natural person, or the customs representative handling formalities for the mission where the recipient is the mission itselfVID, since missions cannot obtain an EORI number. In "Pircējs" (data element 13 09 000 000) enter the diplomatic agent's name where the recipient is a natural person, or the mission's name or the diplomatic agent's name where the recipient is the missionVID. In "Papildprocedūra" (data element 11 10 000 000) enter additional procedure codes "10M" and "27Z"VID. In "Pavaddokumenti" (data element 12 03 000 000) enter, under document code "0470", the Pievienotās vērtības nodokļa un akcīzes nodokļa atbrīvojuma sertifikāts approved by the Ministry of Foreign Affairs with signature and stamp in box 6VID, a copy attached to the accompanying documentsVIDVID, and under code "0111" the taxpayer or value added tax number assigned to the missionVID. Where the Ministry has decided that the person may use the certificate without separate approval, box 7 carries that noteVID and the maximum exemption period is 36 monthsVID.

Where a foreign mission or its diplomatic agent buys third-country excise goods held in a customs warehouse, free zone or temporary storage place, release for free circulation likewise uses a standard electronic import declarationVID: "Importētājs" is the seller, for example the Latvian trader selling the goods from the warehouse, zone or storage placeVID; "Pircējs" is the mission's name or the diplomatic agent's nameVID; "Papildprocedūra" carries "10M" and "27Z"VID; and "Pavaddokumenti" carries the code "0470" Ministry-approved certificate with copy attachedVID.

The certificate form for diplomatic and consular missions, diplomatic agents and other privileged persons is set in Article 51 of Padomes Īstenošanas regula (ES) Nr. 282/2011 and its Annex IIVID. The value added tax and excise exemption applies under Pievienotās vērtības nodokļa likuma 50. pants and likuma Par akcīzes nodokli 20. panta otrās daļas 1. punkta "b" apakšpunkts and the fourth and eleventh parts.

Legal basis is Vīnes 1961. gada konvencijas 36. pants, Vīnes 1963. gada konvencijas 50. pants, Padomes Īstenošanas regulas (ES) Nr. 282/2011 51. pants, Pievienotās vērtības nodokļa likuma 50. pants and likuma Par akcīzes nodokli 20. pants.