Latvijas Valsts ieņēmumu dienesta muitas darbības stratēģija

2. pants

Spēkā · redakcija pārbaudīta 2026-05-18

Organisation

and procedures

It has already been stated earlier

in this strategic document that a modern customs service must

also facilitate trade. This must be done whilst maintaining

significant improvements in the amount of revenue collected. This

will require attitudinal changes in the Customs Service, with

another meaning being attached to the word "service". The

"Service" envisaged is not only to perform control measures, but

also to provide assistance to the trade, in the application of

customs procedures. However, it will also bear in mind that the

Customs Law is designed to protect legitimate trade, and Customs'

powers will be applied vigorously where persistent or intentional

non-compliance is identified.

The National Customs Board

recognises that it is essential that wherever a declaration is

made the procedures and documentation in respect of any

particular customs "procedure" (as defined in the Customs law)

should be the same. The National Customs Board will review all

procedures to establish that they are still appropriate, and to

ensure that they facilitate trade wherever possible. SRS will

publish, in an appropriate manner, the procedures to be adopted,

and will issue instructions to staff as to their common

application. Staff will be fully trained in the procedures, and

managers will be trained in supervisory techniques to ensure

uniform application.

The National Customs Board will

undertake the preparation and wide distribution of such

publications and information, supplementing them with recent

amendments. It will also provide facilities for consultation and

advice to both the public and the trade.