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Since 1 May 2004, the customs control is performed at EU external border points, as well as inland. In particular cases, customs control can be also performed at EU internal border points (including border-crossing points) on the border of the Republic of Latvia and the Republic of Estonia and on the border of the Republic of Latvia and the Republic of Lithuania.
Customs control is performed by customs institutions of the State Revenue Service of the Republic of Latvia (customs institutions). Goods imported in the EU customs territory and exported out of this territory are under control of Customs. During customs control customs institutions can perform customs supervision or also customs control events. Customs supervision events provide general operations of customs institutions to insure observance of customs provisions applicable to goods under customs control. For instance, customs supervision events can be applied for goods transported under the customs procedure „Internal and External Community Transit” during transportation of goods. Customs control events include the control of existence and authentic of goods, documents, as well as the control of enterprise accounts and other entries, the review of vehicles, the control of luggage goods moved by respective persons, and it performs other controls applicable to goods under the control of customs.
The most important legislative acts that determine the order of customs control of goods since 1 May 2016:
•    Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

•    Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code;
•    COMMISSION DELEGATED REGULATION (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code;
•    COMMISSION DELEGATED REGULATION (EU) 2016/341 of 17 December 2015supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446;
•    Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff;
•    Council Regulation (EC) No1186/2009 of 16 November 2009 by which introduces the Community System for relief from customs duties LR Customs Law.
The Department of Transit Politics of the Ministry of Transport has prepared informative document „Description of Customs Provisions for Import and Export of Goods and Transit by Rail in EU Custom’s territory” where information on cargo customs formalities hauling it by rail transport.
Informative document “The Description of the Customs Provisions for Import, Export and Transit of Goods by Rail in the EU Customs Territory" (2009).
Additional information on:
•    EU legislative acts   
•    EU customs issues
•    EU customs electronic data bases  
•    Customs control in Latvia

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