Cabinet Regulation No. 861 of 2016 on Procedures for the Estimation of the Amount of Losses for Unpackaged Goods under Customs Supervision

Translation © 2021 Valsts valodas centrs (State Language Centre) Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of: 9 July 2019 [shall come into force on 18 July 2019]. If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph. Republic of Latvia Cabinet Regulation No. 861 Adopted 20 December 2016 Procedures for the Estimation of the Amount of Losses for Unpackaged Goods under Customs Supervision Issued pursuant to Section 6, Clause 4 of the Customs Law I. General Provisions 1. The Regulation prescribes the procedures by which the amount of losses shall be estimated for unpackaged goods under customs supervision (hereinafter – the goods). 2. The Regulation shall apply to the goods which have been classified in the following chapters of Annex I to the Combined Nomenclature (laid down by Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (hereinafter – Regulation No 2658/87)): 2.1. Chapter 7 (goods referred to in items 0708 and 0713 of goods); 2.2. Chapter 10; 2.3. Chapter 11 (goods referred to in items 1101, 1102, 1103, 1104, 1107, 1108, and 1109 of goods); 2.4. Chapter 12 (goods referred to in items 1201, 1202, 1203, 1204, 1205, 1206, 1207, and 1208 of goods); 2.5. Chapter 14 (goods referred to in item 1404 of goods); 2.6. Chapter 15 (goods referred to in items 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514, 1515, 1516, and 1517 of goods); 2.7. Chapter 17 (goods referred to in items 1701, 1702, and 1703 of goods); 2.7.1 Chapter 18 (goods referred to in items 1801 and 1802 of goods); 2.8. Chapter 22; 2.9. Chapter 23 (goods referred to in items 2302, 2303, 2304, 2305, 2306, 2308, and 2309 of goods); 2.10. Chapter 25; 2.11. Chapter 26 (goods referred to in items 2601 and 2602 of goods); 2.12. Chapter 27; 2.13. Chapter 28 (goods referred to in items 2822 and 2833 of goods); 2.14. Chapter 29 (goods referred to in items 2901, 2902, 2905, and 2909 of goods); 2.15. Chapter 31; 2.16. Chapter 38 (goods referred to in items 3814, 3824, and 3826 of goods); Translation © 2021 Valsts valodas centrs (State Language Centre) 2 2.17. Chapter 44; 2.18. Chapter 51 (goods referred to in items 5101, 5102, 5103, 5104, and 5105 of goods); 2.19. Chapter 52 (goods referred to in items 5201, 5202, and 5203 of goods); 2.20. Chapter 72 (goods referred to in items 7201, 7202, 7203, 7204, and 7205 of goods). [9 July 2019] 3. Within the meaning of this Regulation natural losses are irreversible losses occurring due to physico-chemical properties of goods and also during storage, reloading, and technological transportation of goods under exposure to meteorological factors, and losses related to the use of technological installations (for example, vapour from all types of reservoirs, pump and gate gaskets, sticking to the walls of technological pipelines and reservoirs). 4. The actual quantity of goods shall be certified by one of the following documents: 4.1. corresponding documents issued by the relevant State supervision and control institutions (for example, an inspection deed); 4.2. an opinion issued by a competent expert who has a relevant certification for surveying of the quantity of goods; 4.3. a printout regarding the quantity (mass) of goods from the measuring instruments which have been verified in accordance with the procedures laid down in the laws and regulations regarding the uniformity of measurements and which are subject to State metrological control; 4.4. a commercial document which has been prepared in accordance with the laws and regulations regarding the carriage of goods (for example, a commercial statement, a deed of acceptance and delivery, a weighing statement, a deed of acceptance of the supplied goods) if the customs procedure – transit or export – has been applied to goods. 5. If the actual amount of natural losses of goods detected in measurements is less than the amounts of losses referred to in Paragraphs 15 and 16 of this Regulation, the amount of actual losses of goods detected shall be considered the amount of natural losses of goods. 6. Upon storing liquid goods, a person shall perform measurements on the last working day of each month or on the day on which the last activity with liquid goods is performed, in each reservoir at the place of their storage. Information regarding the measurements of liquid goods shall be documented separately for each reservoir so that the records would reflect the actual quantity of liquid goods. 7. Upon determining the amounts of natural losses for liquid goods referred to in Sub paragraphs 2.6, 2.8, 2.12, and 2.16 of this Regulation, the following shall be taken into account: 7.1. the measurement error – the deviation of measured values from fair values occurring due to inaccuracy of the measuring instrument; 7.2. changes in the volume of liquid goods caused by temperature – changes in volume upon the change of temperature at different times and places of taking the measurements. 8. During surveying the quantity of liquid goods, the undertaking shall discontinue any activities with the goods referred to in Sub-paragraphs 2.6, 2.8, 2.12, and 2.16 of this Regulation in the reservoir in which measurements are being performed. Translation © 2021 Valsts valodas centrs (State Language Centre) 3 II. Measuring of the Quantity of the Liquid Goods Referred to in Chapter 22 of Annex I to Regulation No 2658/87 and Determination of Natural Losses 9. The actual quantity of the liquid goods referred to in Chapter 22 of Annex I to Regulation No 2658/87 shall be measured, using measuring instruments which conform to the laws and regulations regarding the uniformity of measurements, according to the following parameters, determining: 9.1. the reading of the measuring instrument; 9.2. the volume (in litres) or mass (in kg); 9.3. the concentration of volume in percentage (readout according to the reading of the measuring instrument); 9.4. the content of alcohol (in percentage by volume); 9.5. the volume of absolute alcohol (in litres); 9.6. the temperature (°C), coefficient (Annex 1), volume (volume of absolute alcohol in litres), and the method for the determination of volume. 10. It shall also be permitted to use mass units of measurement in determining the quantity of alcohol, recalculating in units of measurement of the volume of absolute alcohol in accordance with Sub-paragraph 11.2 of this Regulation. 11. The volume of absolute (anhydrous) alcohol shall be measured: 11.1. using the following formula, if volume units of measurement are used: V20 = V1 * n where V20 – the volume of absolute (anhydrous) alcohol (in litres) at temperature of 20 °C; V1 – the volume of alcohol and aqueous solution (in litres) at the actual temperature; n – coefficient for the calculation of the volume of absolute alcohol at temperature of 20 °C depending on the actual temperature and content of alcohol and aqueous solution (Annex 1); 11.2. using the following formula, if mass units of measurement are used: V20 = m * k where V20 – the volume of absolute (anhydrous) alcohol (in litres) at temperature of 20 °C; m – mass of alcohol and aqueous solution (in kg) at the actual temperature; k – coefficient for the calculation of the volume of absolute alcohol in alcohol and aqueous solution at temperature of 20 °C in one kilogram depending on the alcohol content in the composition of the solution (Annex 2). III. Measuring of the Quantity of the Liquid Goods Referred to in Chapter 15, Item 1514, Chapter 27, Chapter 29, Items 2901, 2902, 2905, and 2909, and Chapter 38, Items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87 and Determination of Natural Losses [9 July 2019] 12. The actual quantity of the liquid goods referred to in Chapter 15, item 1514, Chapter 27, Chapter 29, items 2901, 2902, 2905, and 2909, and Chapter 38, items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87 shall be measured, using measuring instruments which conform to the laws and regulations regarding the uniformity of measurements and determining: 12.1. the level in the reservoir (goods + water) (mm); 12.2. the level in the reservoir (water) (mm); Translation © 2021 Valsts valodas centrs (State Language Centre) 4 12.3. the level in the reservoir (goods) (mm); 12.4. the volume in the reservoir (water) (m3); 12.5. the volume in the reservoir (goods) (m3); 12.6. the temperature of goods (°C); 12.7. the density of goods (g/cm3); 12.8. the mass of goods (kg). [9 July 2019] 13. The amount of actual losses of the liquid goods referred to in Chapter 15, item 1514, Chapter 27, and Chapter 38, items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87 shall be calculated, using the following formula: Npz = Um – Fm – (Fm * Km) where Npz – the actual losses (in kilograms) of the goods referred to in Chapter 15, item 14, Chapter 27, and Chapter 38, items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87; Um – the quantity (in kilograms) of the goods referred to in Chapter 15, item 1514, Chapter 27, and Chapter 38, items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87 indicated in the records or accompanying documents; Fm – the actual quantity (in kilograms) of the goods referred to in Chapter 15, item 1514, Chapter 27, and Chapter 38, items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87; Km – the error of the measuring instrument (in per cent). IV. Amounts of the Natural Losses of Liquid Goods 14. Upon performing the measurements of the actual remainder of the liquid goods referred to in Sub-paragraphs 2.6, 2.8, 2.12, 2.14, and 2.16 of this Regulation and estimation in order to determine the amounts of natural losses, a person shall draw up a deed (except for the customs procedure – transit and export). The following information shall be indicated in the deed: 14.1. the date and time of commencing the measurements; 14.2. the Combined Nomenclature code; 14.3. the name of goods; 14.4. the number of such reservoir where goods are stored; 14.5. the quantity of goods (in kilograms); 14.6. losses, if any; 14.7. the date and time when the measurement process has been completed. [9 July 2019] 15. Upon applying temporary storage or customs procedure (except for the customs procedure – transit and export) to liquid goods, a customs debt shall not incur for natural losses the amount of which (in per cent) from the quantity indicated in the records or accompanying documents of liquid goods does not exceed: 15.1. for light oils (including gasoline) – 0.4 %; 15.2. for medium oils (including petrol, its substitute products and components) – 0.3 %; 15.3. for gas oils (also diesel fuel) – 0.2 %; 15.4. for fuel oils – 0.2 %; 15.5. for lubricating oils – 0.1 %; 15.6. for waste oils – 0.2 %; 15.7. for aromatic petroleum products – 0.4 %; 15.8. for gases, except for natural gas – 1.1 %; 15.9. for mixed organic solvents – 0.4 %; Translation © 2021 Valsts valodas centrs (State Language Centre) 5 15.10. for petroleum products which are classified in Chapter 27, items 12 and 13 of Annex I to Regulation No 2658/87 – 0.1 %; 15.11. for antiseptics (petroleum-based) – 0.2 %; 15.12. for rapeseed oil – 0.2 %; 15.13. for alcohol and alcoholic beverages – 0.2 %; 15.14. for wine and fermented beverages, and also intermediate products – 0.3 %; 15.15. for acyclic and cyclic hydrocarbons – 0.4 %; 15.16. for ether alcohol and other alcohol, except for ethyl alcohol – 0.2 %. [9 July 2019] 16. A customs debt shall not incur if, upon applying the customs procedure – transit, the amounts of actual losses (in per cent) from the quantity indicated in the customs declaration or accompanying documents do not exceed the following percentage: 16.1. for the products which are classified in Chapter 15, item 1514, Chapter 27, Chapter 29, items 2901, 2902, 2905, and 2909, and Chapter 38, items 3814, 3824, and 3826 of Annex I to Regulation No 2658/87 and are moved: 16.1.1. by road transport – 0.4 %; 16.1.2. by rail transport, in international rail carriage – 1 %; 16.1.3. along pipelines – 0.2 %; 16.1.4. by ships – 0.2 %; 16.2. upon moving alcohol and alcoholic beverages which are classified in Chapter 22 of Annex I to Regulation No 2658/87 – 0.2 %. [9 July 2019] 17. If the actual natural losses (in per cent) detected in the measurements for liquid goods which have been released in the customs procedure – export – from the quantity indicated in the customs declaration or accompanying documents exceed the amounts of losses referred to in Paragraph 16 of this Regulation, corresponding corrections shall be made to the export declaration, reducing the quantity of liquid goods indicated in the export declaration by the quantity which exceeds the amounts of losses referred to in Paragraph 16 of this Regulation. V. Other Norms of Losses of Goods 18. The norms of losses permissible for the goods referred to in Sub-paragraphs 2.1, 2.2, 2.3, 2.4, 2.5, 2.7, 2.7.1, 2.9, 2.10, 2.11, 2.12, 2.13, 2.14, 2.15, 2.17, 2.18, 2.19, and 2.20 of this Regulation shall be applied if goods are weighed in conformity with the requirements laid down in the laws and regulations regarding the uniformity of measurements and if any activities are performed with goods in conformity with the requirements laid down in the laws and regulations regarding carriage, loading, and storage of goods. [9 July 2019] 19. Upon applying temporary storage or customs procedure (except for the customs procedure – transit and export) to the goods referred to in Paragraph 18 of this Regulation, a customs debt shall not incur if the amounts of actual losses (in per cent) from the quantity indicated in the customs declaration or accompanying documents do not exceed the norms of losses referred to in box 4 of Annex 3 to this Regulation. [9 July 2019] 19.1 Upon applying the customs procedure – transit, a customs debt shall not incur if the amounts of actual losses (in per cent) from the quantity indicated in the customs declaration or accompanying documents do not exceed the norms of losses referred to in box 5 of Annex 3 to this Regulation. Translation © 2021 Valsts valodas centrs (State Language Centre) 6 [9 July 2019] 20. If the actual losses (in per cent) detected in the measurements for goods which have been released in the customs procedure – export – from the quantity indicated in the customs declaration or accompanying documents exceed the amounts of losses referred to in box 5 of Annex 3 to this Regulation, corresponding corrections shall be made to the export declaration, reducing the quantity of goods indicated in the export declaration by the quantity which exceeds the amounts of losses referred to in box 5 of Annex 3 to this Regulation. [9 July 2019] VI. Closing Provisions 21. Cabinet Regulation No. 556 of 14 August 2007, Regulations Regarding the Norms of Losses Permissible in the Reloading, Movement, and Storage Process of Goods (Latvijas Vēstnesis, 2007, No. 155), is repealed. 22. Cabinet Regulation No. 104 of 24 February 2015, Procedures for the Application of the Amounts of Natural Losses for Certain Unpackaged Liquid Goods under Customs Supervision (Latvijas Vēstnesis, 2015, No. 43), is repealed. 23. The Regulation shall come into force on 1 January 2017. Prime Minister Māris Kučinskis Minister for Finance Dana Reizniece-Ozola Translation © 2021 Valsts valodas centrs (State Language Centre) 7 Annex 1 Cabinet Regulation No. 861 20 December 2016 Coefficients for the Calculation of the Volume of Absolute Alcohol in Alcohol and Aqueous Solution at Temperature of 20 °C Depending on the Actual Temperature and Content of Alcohol and Aqueous Solution Table 1 Actual temperature Alcohol content (percentage by volume) at temperature of 20 °C °C 100 99 98 97 96 1 2 3 4 5 6 Coefficient for the determination of alcohol volume 40 0.9782 0.9683 0.9586 0.9488 0.9391 39 0.9793 0.9694 0.9596 0.9499 0.9402 38 0.9804 0.9705 0.9607 0.9510 0.9413 37 0.9816 0.9716 0.9618 0.9520 0.9423 36 0.9827 0.9727 0.9629 0.9531 0.9433 35 0.9838 0.9738 0.9640 0.9541 0.9444 34 0.9849 0.9749 0.9650 0.9552 0.9454 33 0.9860 0.9760 0.9661 0.9562 0.9464 32 0.9871 0.9771 0.9672 0.9573 0.9474 31 0.9882 0.9782 0.9682 0.9583 0.9485 30 0.9893 0.9793 0.9693 0.9594 0.9495 29 0.9904 0.9804 0.9704 0.9605 0.9505 28 0.9914 0.9814 0.9715 0.9615 0.9516 27 0.9925 0.9825 0.9725 0.9626 0.9527 26 0.9935 0.9836 0.9736 0.9637 0.9537 25 0.9946 0.9846 0.9747 0.9647 0.9547 24 0.9957 0.9857 0.9757 0.9658 0.9558 23 0.9967 0.9868 0.9768 0.9668 0.9568 22 0.9978 0.9878 0.9779 0.9679 0.9579 21 0.9989 0.9889 0.9789 0.9689 0.9589 20 1.0000 0.9900 0.9800 0.9700 0.9600 19 1.0011 0.9911 0.9810 0.9710 0.9610 18 1.0022 0.9922 0.9821 0.9721 0.9620 17 1.0033 0.9932 0.9832 0.9731 0.9631 16 1.0044 0.9943 0.9842 0.9742 0.9641 15 1.0055 0.9954 0.9853 0.9752 0.9651 Translation © 2021 Valsts valodas centrs (State Language Centre) 8 14 1.0065 0.9964 0.9863 0.9762 0.9662 13 1.0076 0.9975 0.9874 0.9773 0.9672 12 1.0086 0.9986 0.9884 0.9783 0.9682 11 1.0097 0.9996 0.9895 0.9794 0.9693 10 1.0108 1.0007 0.9905 0.9804 0.9703 9 1.0119 1.0017 0.9916 0.9814 0.9713 8 1.0129 1.0028 0.9926 0.9825 0.9723 7 1.0140 1.0038 0.9937 0.9835 0.9733 6 1.0151 1.0049 0.9947 0.9845 0.9743 5 1.0161 1.0060 0.9957 0.9855 0.9753 4 1.0172 1.0070 0.9968 0.9865 0.9763 3 1.0183 1.0080 0.9978 0.9875 0.9773 2 1.0193 1.0091 0.9988 0.9885 0.9782 1 1.0204 1.0101 0.9998 0.9895 0.9792 0 1.0215 1.0111 1.0008 0.9905 0.9802 1 1.0226 1.0122 1.0019 0.9915 0.9812 2 1.0236 1.0133 1.0029 0.9925 0.9822 3 1.0247 1.0143 1.0039 0.9935 0.9832 4 1.0258 1.0153 1.0049 0.9946 0.9842 5 1.0269 1.0164 1.0059 0.9956 0.9851 6 1.0279 1.0174 1.0070 0.9965 0.9861 7 1.0290 1.0185 1.0080 0.9976 0.9871 8 1.0301 1.0195 1.0090 0.9986 0.9881 9 1.0312 1.0206 1.0101 0.9995 0.9890 10 1.0322 1.0216 1.0111 1.0005 0.9900 11 1.0332 1.0226 1.0121 1.0016 0.9910 12 1.0342 1.0236 1.0131 1.0026 0.9920 13 1.0353 1.0246 1.0141 1.0036 0.9930 14 1.0363 1.0257 1.0151 1.0046 0.9940 15 1.0374 1.0267 1.0161 1.0056 0.9950 16 1.0384 1.0277 1.0172 1.0066 0.9960 17 1.0394 1.0287 1.0182 1.0076 0.9970 18 1.0405 1.0297 1.0192 1.0086 0.9979 19 1.0415 1.0308 1.0201 1.0096 0.9989 20 1.0425 1.0319 1.0211 1.0105 0.9999 21 1.0436 1.0329 1.0222 1.0115 1.0009 22 1.0446 1.0339 1.0232 1.0125 1.0019 23 1.0457 1.0349 1.0242 1.0135 1.0028 24 1.0467 1.0359 1.0252 1.0145 1.0038 25 1.0477 1.0369 1.0262 1.0155 1.0047 Translation © 2021 Valsts valodas centrs (State Language Centre) 9 Table 2 Actual temperature Alcohol content (percentage by volume) at temperature of 20 °C °C 95 94 93 92 91 1 2 3 4 5 6 Coefficient for the determination of alcohol volume 40 0.9294 0.9197 0.9099 0.9002 0.8905 39 0.9305 0.9208 0.9110 0.9012 0.8915 38 0.9315 0.9218 0.9120 0.9022 0.8925 37 0.9325 0.9228 0.9130 0.9032 0.8935 36 0.9336 0.9238 0.9140 0.9042 0.8945 35 0.9346 0.9248 0.9150 0.9052 0.8955 34 0.9356 0.9258 0.9160 0.9062 0.8964 33 0.9366 0.9268 0.9169 0.9071 0.8974 32 0.9376 0.9278 0.9179 0.9081 0.8983 31 0.9386 0.9288 0.9189 0.9091 0.8993 30 0.9396 0.9298 0.9199 0.9101 0.9002 29 0.9407 0.9308 0.9209 0.9111 0.9012 28 0.9417 0.9318 0.9220 0.9121 0.9022 27 0.9427 0.9328 0.9230 0.9131 0.9032 26 0.9438 0.9339 0.9240 0.9142 0.9042 25 0.9448 0.9349 0.9250 0.9151 0.9052 24 0.9459 0.9360 0.9260 0.9160 0.9061 23 0.9469 0.9370 0.9270 0.9170 0.9071 22 0.9480 0.9380 0.9280 0.9180 0.9081 21 0.9490 0.9390 0.9290 0.9190 0.9090 20 0.9500 0.9400 0.9300 0.9200 0.9100 19 0.9510 0.9410 0.9310 0.9210 0.9109 18 0.9520 0.9420 0.9320 0.9220 0.9119 17 0.9530 0.9430 0.9329 0.9230 0.9128 16 0.9540 0.9440 0.9339 0.9239 0.9138 15 0.9551 0.9450 0.9349 0.9249 0.9148 14 0.9561 0.9460 0.9359 0.9259 0.9157 13 0.9571 0.9470 0.9369 0.9269 0.9166 12 0.9581 0.9480 0.9379 0.9278 0.9176 11 0.9591 0.9490 0.9389 0.9287 0.9185 10 0.9601 0.9500 0.9399 0.9297 0.9195 9 0.9611 0.9509 0.9408 0.9306 0.9204 8 0.9621 0.9519 0.9417 0.9316 0.9214 7 0.9631 0.9529 0.9427 0.9325 0.9223 6 0.9641 0.9539 0.9437 0.9334 0.9232 5 0.9651 0.9549 0.9446 0.9344 0.9242 Translation © 2021 Valsts valodas centrs (State Language Centre) 10 4 0.9661 0.9558 0.9455 0.9353 0.9251 3 0.9670 0.9568 0.9465 0.9363 0.9260 2 0.9680 0.9577 0.9474 0.9372 0.9269 1 0.9690 0.9587 0.9484 0.9381 0.9278 0 0.9699 0.9596 0.9483 0.9390 0.9287 1 0.9709 0.9605 0.9502 0.9398 0.9295 2 0.9718 0.9614 0.9511 0.9407 0.9304 3 0.9728 0.9624 0.9520 0.9417 0.9314 4 0.9737 0.9633 0.9529 0.9427 0.9323 5 0.9747 0.9643 0.9539 0.9436 0.9331 6 0.9757 0.9652 0.9548 0.9445 0.9340 7 0.9766 0.9662 0.9557 0.9454 0.9349 8 0.9776 0.9671 0.9567 0.9463 0.9358 9 0.9786 0.9681 0.9576 0.9472 0.9368 10 0.9796 0.9690 0.9585 0.9481 0.9377 11 0.9805 0.9699 0.9595 0.9490 0.9385 12 0.9815 0.9709 0.9604 0.9499 0.9394 13 0.9825 0.9719 0.9614 0.9509 0.9404 14 0.9835 0.9729 0.9624 0.9519 0.9414 15 0.9845 0.9738 0.9634 0.9528 0.9423 16 0.9854 0.9748 0.9643 0.9537 0.9432 17 0.9864 0.9758 0.9652 0.9546 0.9440 18 0.9873 0.9767 0.9661 0.9555 0.9449 19 0.9883 0.9776 0.9670 0.9564 0.9458 20 0.9893 0.9786 0.9679 0.9574 0.9467 21 0.9902 0.9796 0.9689 0.9584 0.9477 22 0.9912 0.9805 0.9698 0.9593 0.9486 23 0.9921 0.9814 0.9707 0.9602 0.9494 24 0.9931 0.9824 0.9716 0.9611 0.9503 25 0.9941 0.9833 0.9726 0.9620 0.9512 Table 3 Actual temperature Alcohol content (percentage by volume) at temperature of 20 °C °C 90 89 88 87 86 1 2 3 4 5 6 Coefficient for the determination of alcohol volume 40 0.8808 0.8710 0.8613 0.8516 0.8419 39 0.8818 0.8720 0.8623 0.8526 0.8429 38 0.8828 0.8730 0.8633 0.8536 0.8438 37 0.8837 0.8740 0.8642 0.8545 0.8447 36 0.8847 0.8749 0.8651 0.8554 0.8456 Translation © 2021 Valsts valodas centrs (State Language Centre) 11 35 0.8856 0.8758 0.8660 0.8563 0.8465 34 0.8865 0.8767 0.8669 0.8572 0.8474 33 0.8874 0.8777 0.8679 0.8581 0.8483 32 0.8884 0.8786 0.8689 0.8590 0.8492 31 0.8894 0.8796 0.8698 0.8599 0.8501 30 0.8904 0.8805 0.8707 0.8608 0.8510 29 0.8913 0.8815 0.8716 0.8618 0.8519 28 0.8923 0.8825 0.8726 0.8627 0.8528 27 0.8933 0.8835 0.8735 0.8636 0.8537 26 0.8943 0.8844 0.8744 0.8645 0.8546 25 0.8953 0.8853 0.8754 0.8654 0.8555 24 0.8962 0.8862 0.8763 0.8663 0.8564 23 0.8971 0.8871 0.8772 0.8673 0.8573 22 0.8981 0.8881 0.8781 0.8682 0.8582 21 0.8991 0.8890 0.8790 0.8691 0.8591 20 0.9000 0.8900 0.8800 0.8700 0.8600 19 0.9010 0.8909 0.8809 0.8709 0.8609 18 0.9019 0.8919 0.8818 0.8718 0.8618 17 0.9028 0.8928 0.8827 0.8727 0.8627 16 0.9038 0.8937 0.8836 0.8736 0.8635 15 0.9048 0.8946 0.8845 0.8745 0.8644 14 0.9057 0.8956 0.8855 0.8754 0.8653 13 0.9066 0.8965 0.8864 0.8763 0.8662 12 0.9075 0.8974 0.8873 0.8772 0.8670 11 0.9084 0.8983 0.8882 0.8780 0.8679 10 0.9093 0.8992 0.8891 0.8789 0.8688 9 0.9102 0.9001 0.8900 0.8798 0.8697 8 0.9112 0.9010 0.8909 0.8807 0.8705 7 0.9121 0.9019 0.8918 0.8816 0.8713 6 0.9130 0.9028 0.8926 0.8824 0.8722 5 0.9139 0.9037 0.8935 0.8833 0.8731 4 0.9148 0.9046 0.8944 0.8841 0.8739 3 0.9157 0.9055 0.8953 0.8850 0.8748 2 0.9166 0.9064 0.8962 0.8859 0.8756 1 0.9175 0.9073 0.8970 0.8867 0.8764 0 0.9184 0.9081 0.8978 0.8875 0.8772 1 0.9193 0.9089 0.8987 0.8884 0.8780 2 0.9201 0.9098 0.8995 0.8892 0.8789 3 0.9210 0.9108 0.9004 0.8900 0.8797 4 0.9219 0.9117 0.9012 0.8909 0.8806 5 0.9227 0.9125 0.9021 0.8917 0.8814 6 0.9236 0.9134 0.9029 0.8925 0.8822 Translation © 2021 Valsts valodas centrs (State Language Centre) 12 7 0.9245 0.9142 0.9038 0.8934 0.8830 8 0.9254 0.9151 0.9046 0.8942 0.8838 9 0.9264 0.9159 0.9054 0.8950 0.8846 10 0.9273 0.9168 0.9063 0.8959 0.8854 11 0.9282 0.9176 0.9072 0.8967 0.8862 12 0.9290 0.9185 0.9081 0.8976 0.8871 13 0.9299 0.9194 0.9089 0.8985 0.8880 14 0.9309 0.9203 0.9098 0.8994 0.8889 15 0.9318 0.9212 0.9107 0.9002 0.8897 16 0.9327 0.9221 0.9115 0.9010 0.8905 17 0.9336 0.9230 0.9124 0.9019 0.8913 18 0.9344 0.9238 0.9133 0.9027 0.8921 19 0.9353 0.9247 0.9142 0.9035 0.8930 20 0.9362 0.9256 0.9150 0.9044 0.8938 21 0.9371 0.9264 0.9159 0.9052 0.8946 22 0.9379 0.9273 0.9167 0.9060 0.8954 23 0.9388 0.9281 0.9175 0.9068 0.8962 24 0.9397 0.9290 0.9184 0.9077 0.8970 25 0.9405 0.9298 0.9192 0.9085 0.8979 Table 4 Actual temperature Alcohol content (percentage by volume) at temperature of 20 °C °C 85 84 83 82 81 1 2 3 4 5 6 Coefficient for the determination of alcohol volume 40 0.8322 0.8226 0.8129 0.8032 0.7935 39 0.8332 0.8235 0.8138 0.8041 0.7944 38 0.8341 0.8244 0.8147 0.8050 0.7952 37 0.8350 0.8253 0.8156 0.8058 0.7960 36 0.8359 0.8262 0.8165 0.8066 0.7968 35 0.8368 0.8271 0.8173 0.8074 0.7976 34 0.8377 0.8279 0.8181 0.8082 0.7985 33 0.8386 0.8287 0.8189 0.8091 0.7993 32 0.8395 0.8296 0.8198 0.8099 0.8001 31 0.8404 0.8305 0.8207 0.8107 0.8010 30 0.8412 0.8313 0.8215 0.8116 0.8018 29 0.8420 0.8321 0.8223 0.8125 0.8026 28 0.8429 0.8329 0.8232 0.8133 0.8034 27 0.8438 0.8337 0.8240 0.8142 0.8043 26 0.8447 0.8348 0.8249 0.8150 0.8051 25 0.8456 0.8357 0.8258 0.8158 0.8059 Translation © 2021 Valsts valodas centrs (State Language Centre) 13 24 0.8465 0.8366 0.8267 0.8166 0.8067 23 0.8474 0.8375 0.8275 0.8175 0.8076 22 0.8483 0.8383 0.8284 0.8183 0.8084 21 0.8492 0.8391 0.8292 0.8191 0.8092 20 0.8500 0.8400 0.8300 0.8200 0.8100 19 0.8508 0.8409 0.8308 0.8209 0.8108 18 0.8517 0.8417 0.8318 0.8217 0.8116 17 0.8526 0.8426 0.8326 0.8225 0.8124 16 0.8535 0.8434 0.8334 0.8233 0.8132 15 0.8543 0.8443 0.8342 0.8241 0.8140 14 0.8552 0.8451 0.8350 0.8249 0.8149 13 0.8560 0.8459 0.8359 0.8257 0.8157 12 0.8569 0.8468 0.8367 0.8266 0.8164 11 0.8578 0.8476 0.8375 0.8274 0.8172 10 0.8586 0.8485 0.8384 0.8282 0.8180 9 0.8595 0.8493 0.8392 0.8290 0.8188 8 0.8603 0.8502 0.8400 0.8298 0.8196 7 0.8612 0.8510 0.8408 0.8306 0.8204 6 0.8620 0.8518 0.8416 0.8314 0.8212 5 0.8629 0.8526 0.8424 0.8322 0.8220 4 0.8637 0.8534 0.8432 0.8330 0.8228 3 0.8645 0.8542 0.8440 0.8338 0.8236 2 0.8653 0.8550 0.8448 0.8346 0.8244 1 0.8661 0.8558 0.8456 0.8354 0.8251 0 0.8669 0.8567 0.8464 0.8361 0.8258 1 0.8678 0.8575 0.8472 0.8369 0.8266 2 0.8686 0.8583 0.8480 0.8377 0.8274 3 0.8694 0.8591 0.8488 0.8385 0.8281 4 0.8702 0.8599 0.8496 0.8392 0.8289 5 0.8710 0.8607 0.8504 0.8400 0.8296 6 0.8718 0.8614 0.8511 0.8408 0.8304 7 0.8726 0.8622 0.8518 0.8415 0.8311 8 0.8734 0.8630 0.8526 0.8422 0.8318 9 0.8742 0.8638 0.8534 0.8430 0.8326 10 0.8750 0.8646 0.8542 0.8437 0.8333 11 0.8758 0.8654 0.8550 0.8445 0.8341 12 0.8767 0.8662 0.8558 0.8454 0.8348 13 0.8775 0.8670 0.8566 0.8461 0.8356 14 0.8783 0.8678 0.8574 0.8469 0.8364 15 0.8791 0.8686 0.8582 0.8477 0.8371 16 0.8799 0.8694 0.8590 0.8484 0.8379 17 0.8807 0.8702 0.8597 0.8492 0.8386 Translation © 2021 Valsts valodas centrs (State Language Centre) 14 18 0.8815 0.8710 0.8605 0.8500 0.8394 19 0.8823 0.8718 0.8613 0.8507 0.8401 20 0.8831 0.8726 0.8620 0.8514 0.8409 21 0.8840 0.8734 0.8628 0.8522 0.8417 22 0.8848 0.8742 0.8635 0.8530 0.8424 23 0.8856 0.8750 0.8643 0.8537 0.8431 24 0.8864 0.8758 0.8651 0.8545 0.8438 25 0.8872 0.8765 0.8659 0.8553 0.8446 Minister for Finance Dana Reizniece-Ozola Translation © 2021 Valsts valodas centrs (State Language Centre) 15 Annex 2 Cabinet Regulation No. 861 20 December 2016 Coefficients for the Calculation of the Volume of Absolute Alcohol per Kilogram of Alcohol and Aqueous Solution at Temperature of 20 °C Depending on the Composition of the Liquid of Alcohol Content (in Percentage by Volume) Absolute alcohol content in percentage by volume at temperature of 20 °C Absolute alcohol content (in 10ths of percentage) at temperature of 20 °C 0 1 2 3 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9 10 11 Absolute alcohol content in litres per 1 kg in alcohol and aqueous solution 81 0.9469 0.9484 0.9499 0.9513 0.9528 0.9543 0.9558 0.9573 0.9587 0.9602 82 0.9617 0.9632 0.9647 0.9662 0.9677 0.9692 0.9708 0.9722 0.9738 0.9753 83 0.9768 0.9783 0.9798 0.9813 0.9828 0.9844 0.9859 0.9874 0.9889 0.9904 84 0.9919 0.9934 0.9960 0.9965 0.9981 0.9996 1.0011 1.0027 1.0042 1.0058 85 1.0073 1.0088 1.0104 1.0120 1.0135 1.0150 1.0166 1.0182 1.0197 1.0212 86 1.0228 1.0234 1.0259 1.0275 1.0290 1.0306 1.0322 1.0337 1.0353 1.0368 87 1.0384 1.0400 1.0416 1.0432 1.0448 1.0464 1.0479 1.0495 1.0511 1.0527 88 1.0543 1.0559 1.0575 1.0591 1.0607 1.0624 1.0640 1.0656 1.0672 1.0688 89 1.0704 1.0720 1.0737 1.0753 1.0769 1.0786 1.0802 1.0818 1.0834 1.0851 90 1.0867 1.0884 1.0900 1.0917 1.0933 1.0950 1.0967 1.0983 1.1000 1.1016 91 1.1033 1.1050 1.1066 1.1083 1.1100 1.1116 1.1133 1.1150 1.1167 1.1183 92 1.1200 1.1217 1.1234 1.1251 1.1268 1.1286 1.1303 1.1320 1.1337 1.1354 93 1.1371 1.1388 1.1406 1.1423 1.1441 1.1458 1.1475 1.1493 1.1510 1.1528 94 1.1545 1.1563 1.1581 1.1598 1.1616 1.1634 1.1652 1.1670 1.1687 1.1705 95 1.1723 1.1741 1.1759 1.1778 1.1796 1.1814 1.1832 1.1850 1.1869 1.1887 96 1.1905 1.1924 1.1942 1.1961 1.1979 1.1998 1.2017 1.2035 1.2054 1.2072 97 1.2091 1.2110 1.2129 1.2148 1.2167 1.2186 1.2205 1.2225 1.2244 1.2263 98 1.2282 1.2302 1.2322 1.2342 1.2362 1.2382 1.2401 1.2421 1.2441 1.2461 99 1.2481 1.2502 1.2522 1.2543 1.2563 1.2584 1.2605 1.2625 1.2646 1.2666 100 1.2687 Minister for Finance Dana Reizniece-Ozola Translation © 2021 Valsts valodas centrs (State Language Centre) 16 Annex 3 Cabinet Regulation No. 861 20 December 2016 Permissible Norms of Losses for Unpackaged Goods [9 July 2019] No. Goods Chapter of goods of the Combined Nomenclature of the European Union Norms of losses applied to the conditions referred to in Paragraph 19 of the Regulation* Norms of losses applied to the customs procedures referred to in Paragraphs 19.1 and 20 of the Regulation* 1. Food and agricultural goods 1.1. Cereals 1.1.1. Wheat Chapter 10 < 0.3 % < 1 % 1.1.2. Barley Chapter 10 < 0.5 % < 1 % 1.1.3. Rye Chapter 10 < 0.3 % < 1 % 1.1.4. Oats Chapter 10 < 0.3 % < 1 % 1.1.5. Buckwheat Chapter 10 < 0.3 % < 1 % 1.1.6. Rice Chapter 10 < 0.3 % < 1 % 1.1.7. Maize Chapter 10 < 0.3 % < 1 % 1.2. Oil plants 1.2.1. Sunflower seeds Chapter 12 < 0.4 % < 1 % 1.2.2. Rape seeds Chapter 12 < 0.4 % < 1 % 1.2.3. Soya beans Chapter 12 < 0.3 % < 1 % 1.2.4. Linseed Chapter 12 < 0.4 % < 1 % 1.3. Processed cereal products 1.3.1. Non-crushed malt Chapter 11 < 0.3 % < 1 % 1.3.2. Flour Chapter 11 < 0.9 % < 1 % 1.3.3. Groats Chapter 11 < 0.9 % < 1 % 1.3.4. Bran Chapter 23 < 0.9 % < 1 % 1.3.5. Maize germ cakes and oilcakes Chapter 23 < 0.9 % < 1 % 1.3.6. Maize kernel pericarps Chapter 23 < 0.9 % < 1 % 1.3.7. Residues of starch manufacture Chapter 23 < 0.9 % < 1 % 1.3.7.1. Wheat gluten Chapter 11 < 0.9 % < 1 % 1.3.7.2. Maize gluten Chapter 23 < 0.9 % < 1 % 1.4. Legumes 1.4.1. Beans Chapter 07 < 0.3 % < 1 % 1.4.2. Peas Chapter 07 < 0.3 % < 1 % Translation © 2021 Valsts valodas centrs (State Language Centre) 17 1.4.3. Lentils Chapter 07 < 0.3 % < 1 % 1.4.4. Millet Chapter 10 < 0.3 % < 1 % 1.4.5. Sorghum Chapter 10 < 1.2 % < 1.2 % 1.5. Processed oil plant products 1.5.1. Sunflower germ cakes and oilcakes Chapter 23 < 0.9 % < 1 % 1.5.2. Rape germ cakes and oilcakes Chapter 23 < 0.9 % < 1 % 1.5.3. Flax germ cakes and oilcakes Chapter 23 < 0.9 % < 1 % 1.5.4. Soya flour Chapter 12 < 0.9 % < 1 % 1.5.5. Defatted soya flour Chapter 23 < 0.9 % < 1 % 1.5.6. Soya germ cakes and oilcakes Chapter 23 < 0.9 % < 1 % 1.6. Processed products of edible roots 1.6.1. Sugar beet chips Chapter 23 < 0.9 % < 1 % 1.6.2. Raw sugar Chapter 17 < 0.3 % < 1 % 1.7. Cocoa beans and residues 1.7.1. Cocoa beans Chapter 18 < 0.9 % < 1 % 1.7.2. Cocoa bean shells, husks, skins, and other cocoa waste Chapter 18 < 0.9 % < 1 % 2. Non-food and non-agricultural goods 2.1. Mineral or chemical fertilisers and their ingredients Chapter 31 < 0.85 % < 0.85 % 2.2. Peat and peat briquettes Chapter 27 < 0.85 % < 0.85 % 2.3. Wood pellets Chapter 44 < 0.85 % < 0.85 % 2.4. Coal Chapter 27 < 0.85 % < 0.85 % 2.5. Coke Chapter 27 < 0.85 % < 0.85 % 2.6. Wool Chapter 51 < 6 % < 6 % 2.7. Sunflower seed skins after shelling Chapter 14 < 0.9 % < 1 % 2.8. Residue of sunflower seed skins after extraction of oil Chapter 23 < 0.9 % < 1 % 2.9. Cotton Chapter 52 < 6 % < 6 % 3. Other goods 3.1. Ores and concentrates containing pyrite or manganese ore and concentrates containing iron Chapter 26 < 1 % < 1 % 3.2. Pig iron Chapter 72 < 1 % < 1 % 3.3. Ferro-alloys (granulated) Chapter 72 < 1 % < 1 % 3.4. Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products in pellets Chapter 72 < 1 % < 1 % 3.5. Waste and scrap of cast iron Chapter 72 < 1 % < 1 % 3.6. Waste and scrap of alloy steel Chapter 72 < 1 % < 1 % 3.7. Scrap Chapter 72 < 1 % < 1 % 3.8. Waste and scrap of tinned iron or steel Chapter 72 < 1 % < 1 % 3.9. Fragmentised, shredded scrap Chapter 72 < 1 % < 1 % Translation © 2021 Valsts valodas centrs (State Language Centre) 18 3.10. Granules and powders of pig iron, spiegeleisen, iron, or steel Chapter 72 < 1 % < 1 % 3.11. Other sulphates (of magnesium, aluminium, nickel, copper, and barium) Chapter 28 < 1 % < 1 %