Latvijas Valsts ieņēmumu dienesta muitas darbības stratēģija

6. pants

Spēkā · redakcija pārbaudīta 2026-05-18

Customs

Regulations

Legislation covering offences and

penalties against customs laws are included in two separate legal

acts - the Administrative Code, and the Criminal Law. Therefore

it is difficult to apply them for needs of the Customs Service.

It is the task of the Customs Service to promote the proper

arrangement of laws, so that responsibility for infringements of

customs rules, as well as legal proceedings related to them would

be regulated in a single act, as it is in member countries of the

European Union.

The SRS will publish acts and

instructions developed according to the Customs Law. They will be

explained in easily understandable form to both the trade, and

members of the public.