Hallo Experten,
habe durch meinen Internetshop eine interessante Anfrage aus Lettland bekommen. Wo kann ich mich über Ausfuhrbedingungen, Zoll, Transportkosten etc. informieren. Auf was sollte man dringend achten?
Bin für jede Info dankbar!
Gruß Maren
hallo,
die frage kann man nicht so einfach beantworten - es kommt darauf an, was du in welchem umfang exportieren willst.
ich habe die hier mal beispielhaft die empfehlungen fuer zolltarifnummer 8471… = edvgeraete mit dual-use rauskopiert - daran kannst du ersehen, was das fuer ein rattenschawnz ist:
gruss
khs
Latvia
NOTE: Only required for 8471.10.90, 8471.41.90, 8471.49.90, 8471.50.90, 8471.60.90, 8471.70.40, 8471.70.60, 8471.80, 8471.90 if dual-use goods
A document permitting the actual importation of dual use goods according to the list of strategic goods, products, services and technologies.
Required for customs clearance. A copy of the Permission to Import Dual Use Goods has to be enclosed to the Customs Import Declaration.
Latvian name of the document = Importa strategiska licence
The permission is to be applied for by the importer at the Export and Import Control Department of the Latvian Development Agency = Eksporta un importa kontroles un uzskaites departaments (LAA), Perses iela 2, LV-1442 Riga, phone number: +371 7212595, fax number: +371 7287503.
Permissions will be verified by the Control Committee of Strategic Goods of the Republic of Latvia = Latvijas Strategiskas nozimes precu kontroles komitejai, Brivibas bulvaris 36, LV-1395 Riga, phone number: +371 7288656, fax number: +371 8828121.
The application is to be completed in the Latvian language.
The decision on the grant of the permission is made within 20 to 30 days.
The processing fee for the application is 5 LVL. If the value of the goods exceeds 1,000 LVL, the fee is 5 LVL plus 2,5 % of the contract price (but the maximum processing fee is 600 LVL).
The period of validity of the permission issued is determined by the Control Committee of Strategic Goods of the Republic of Latvia.
Information to be provided and documents to be enclosed:
To the Control Committee of Strategic Goods of the Republic of Latvia
Application for the Permission to Import Dual Use Goods
name of the applicant
please issue permission to: (tick as applicable)
export
import
transit
item number
name of the goods (type, form, product number, technical data, CAS number of chemical products)
CN code
number in the list of strategic goods
volume and unit of measurement
amount and currency
country of origin:
Republic of Latvia
European Union
other
mode of transportation
border customs office:
import
export
inland customs office
information on enclosed documents:
number of document
name of document
issuing authority of document, number and date
copy of the registration certificate
copy of contract (invoice)
end use certificate
import certificate of the importing country
export licence of the exporting country
product certificate (technical passport, description, etc.)
information on the applicant:
commercial company (or institution)
address (legal and actual)
fiscal registration number
issuing authority of further special permissions or licences, if applicable (e.g. a „Licence for Dealing in Arms, Ammunition and Explosives“)
number and period of validity of further special permissions or licences
phone number, fax number and e-mail address
complete name of the company’s (or institution’s) chief executive officer
name and phone number of the contact person
name of authorized person and period of validity of power of attorney
information on the exporter, if different from the applicant as stated in box 6 (please refer to no. 34)
name
address
phone number, fax number
carrier of the products, if different from the applicant as stated in box 6 (please refer to no. 34)
name
address
phone number, fax number
importer of the products, if different from the applicant as stated in box 6 (please refer to no. 34)
name
address
phone number, fax number
end user of the products, if different from the applicant as stated in box 6 (please refer to no. 34), or if different from the importer as stated in box 9 (please refer to nos. 51 to 54)
name
address
phone number, fax number
„Please mark if the companies (or institutions) as stated in boxes 7 to 10 (please refer to nos. 43 to 58) are known to the applicant and regarded to be reliable business partners.“
„Please mark if the companies (or institutions) as stated in boxes 7 to 10 (please refer to nos. 43 to 58) and their reputations are not known to the applicant.“
intended use of the goods to be imported
„Please mark if the goods are not intended for use in connection with chemical, biological, or nuclear weapons as well as means of their proliferation.“
„Please mark if it is possible that the goods might be used in connection with chemical, biological, or nuclear weapons as well as means of their proliferation.“
„The applicant undertakes to inform the Control Committee of Strategic Goods of the Republic of Latvia about any changes in information provided in this application, and in case he acquires information that the goods may be used in connection with chemical, biological or nuclear weapons as well as means of their proliferation.“
„The applicant undertakes not to re-export imported products or to forward products to third persons without specific permission of the Control Committee of Strategic Goods of the Republic of Latvia.“
„The applicant is familiar with the Latvian normative acts concerning the control of strategic goods and will be liable for non-observance of these, as well as for providing of untrue information.“
complete name of the authorized person
signature
seal
nochwas zum lesen…
TARIFFS AND DUTIES
Customs tariffs
Applicable rates depend on the origin of the goods imported. The basic import rate varies from zero to 55 per cent and the export rate varies from zero to 100 per cent. A special rate exists for goods originating from countries with which Latvia has concluded free trade agreements, and another rate is applicable for goods originating from countries with a most favoured nation status. Goods that transit through Latvia are not subject to import and export duties.
Latvia and the EU have signed an Association Agreement since February 1998.
Since January 2002 all import duties on spirits were removed except on gin, genever, vodka and liqueurs (27%) This tariff is understood to be scheduled to fall to 24% in 2003.
Customs warehouses may be used to temporarily store goods that have been imported with tax and duty deferred, or for certain processing operations.
The customs duty is not applied to vehicles engaged in international transport, transfer of Latvian and foreign currency and securities, goods in transit through Latvia, goods imported into customs warehouses or inland customs zones, goods exported from customs warehouses or inland customs zones, foreign investment of fixed assets, mass media, import of non-commercial personal goods or property (up to a value of 300 lats) etc.
Customs authorities may require guarantees for the performance of pre-clearance treatment and customs procedures.
Under the Customs Law the following customs procedures are available: - release for free circulation, temporary import or export, customs warehousing, import to a duty-free shop, inward processing, export, outward processing, transit etc.
There are currently four free zones in Latvia: the Ventspils Freeport, the Rîga Freeport, the Liepâja Special Economic Zone (including the port of Liepâja) and the Rçzekne Special Economic Zone.
The benefits of Latvian customs free zones:
- 0% VAT for most goods and services provided in the free zones, including construction services;
- excise tax and customs duty exemption on import into free zones from foreign countries and export abroad;
- storage of goods in the free zone for an unlimited period
any industrial, commercial and service activity is permitted, provided such activity is in compliance with the law and customs regulations etc.
Only Latvian residents, either natural or legal persons are allowed to clear customs entry, a non-Latvian may declare transit goods exceptionally. Therefore, if a foreign company intends to sell its goods in Latvia, either a Latvian Attorney or a customs broker must be hired.According to the Law on Customs Duties of October 29,1994, duty applies to both imports and exports of goods. However, from 2002 there will be no export duties in Latvia. Customs duties are levied depending on the class of goods (there are 98 classes). The tariff nomenclature is based upon the Harmonized Commodity Description and Coding System and the Combined Nomenclature System.
There is available customs tariffs database for Latvia under the following section of the Market Access database :
http://mkaccdb.eu.int/wtdtar/wtdtar.pl
Internal taxation
The taxation system of the Republic of Latvia has been set up in accordance with recommendations provided by international financial organizations. and aligning to the EU legislation.
The following taxes are levied in the Republic of Latvia:
Value-added tax (VAT): applied to the delivery of goods, provision of services, import of goods and consumption of a company’s own products.
The VAT is imposed on the total value of the goods supplied or services rendered to the final consumer.
Entities whose taxable sales within a 12 month period exceed 10,000 lats must register for VAT purposes in the State Revenue Service.
The standard VAT rate is 18%, but there are numerous exceptions.
The following imports are exempted from the VAT (this is a partial list): fixed asset investment for manufacturing, provided the importer is a registered VAT-payer and the import of the asset does not threaten Latvian competitiveness
technical assistance imported as a donation
goods for personal consumption (up to a value of 300 lats)
A VAT rate of 0% is applied to the following:
supply of goods that place of supply is not inland;
services relating to the export of goods and transit shipments
services which are supplied outside Latvia
supply of goods and services related to the maintenance and service of international transport;
certain tourism services;
goods and services for diplomatic and consular representative offices and officers enjoying diplomatic immunity (only in certain instances and on the basis of parity)
goods and services relating to technical assistance donations in the order set by the Cabinet of Ministers
There is no VAT imposed on the Latvian border for the following customs procedures (see the discussion on Customs below):
temporary import
inward processing
inward processing under customs control
import to a duty-free shop
customs warehousing
transit
- corporate income tax of 25% is applied to all Latvian-registered enterprises and permanent representative offices of foreign companies registered in Latvia. For companies not registered in Latvia (non-residents), corporate income tax is based on income earned in Latvia.
- personal income tax
- real estate tax
- mandatory social insurance contributions (social tax): are levied on resident employees including those employed by non-residents, self-employed individuals and non-residents including those employed by non-residents. It is applied to salaries, fees, royalties and other compensation and is paid into a social insurance budget granting a contribution to general sickness, unemployment, pensions, maternity and other social benefits.
Foreign employees employed by foreign employer that are sent to Latvia for performance of a definite responsibility for a period not more than 12 months are not socially insured persons if they submit the State Revenue Service a document approving performance of mandatory payments in the companys country.
The total social tax payable is 33%, of which employers pays half since January 1, 2002. - excise tax (applies to the following products: spirits, wines, cigarettes; cigars and cigarillos; tobacco; precious metals, precious stones and their manufactures; cars (tax calculated depending on their age), beer (varying rates from 0.5% to 2.8% vol: 2LVL/hl up to 7% vol: 42 LVL/hl) coffee; soft drinks; gas not containing plumbum; gas containing plumbum; petroleum; derv; oil-gas and other hydrocarbons, except nature gas; petroleum-oil; beer depending on the alcohol content)
- tax on natural resources : provides that a special tax can be imposed on the use of certain natural resources involved in economic activity as well as on environmental pollution. The Government can determine fines for certain kinds of pollution. The tax is used to increase the budget for environmental protection.
The tax on natural resources also applies to packaging of products (at different rates to glass, polymers, plastic, metal, paper, cardboard, laminates with metal or polymetal components, pulp and other natural fibres raw materials).
The packaging tax on imported goods is payable on the border. For locally produced packaging, the tax should be paid by the 20th date of the month after the quarter during which the packaging was sold.
Tax relief may be granted to a taxpayer that finances projects aimed at the reduction of environmental pollution, up to an amount of the financed sum. - gambling and lottery tax
There are also special taxation regimes for enterprises registered in the Liepâja and Rçzekne Special Economic Zones.
Hallo khs
danke erstmal für deine Hinweise. Ich möchte Microfaserprodukte exportieren. Gibt es eigentlich Firmen, die für mich den Export mit allem Papierkram übernehmen? Im Moment sehe ich nur einen riesigen Berg vor mir. Wie bekomme ich z. B. die Zollnummer heraus. Gibt es irgendwo gute Infoquellen im Netz? Wo liegen Risiken, was muss vertraglich geregelt sein, damit ich auch mein Geld bekomme. Gibt es entsprechende Versicherungen? Wahrscheinlich müsste ich noch viel mehr Fragen stellen, kenne mich aber noch zu wenig aus. Werde mal bei einer IHK anfragen.
Gruß Maren
hallo,
ich gebe dir mal ein beispiel, wie man eine tarifnummer herausfindet:
erstmal nehme ich den oberbegriif FASER und ich erhalte:
5501 Kabel aus synthetischen Filamenten -
5502 Kabel aus künstlichen Filamenten -
5503 Synthetische Spinnfasern, weder gekrempelt noch gekämmt noch anders für die Spinnerei bearbeitet -
5504 Künstliche Spinnfasern, weder gekrempelt noch gekämmt noch anders für die Spinnerei bearbeitet -
5505 Abfälle von Chemiefasern (einschließlich Kämmlinge, Garnabfälle und Reißspinnstoff) -
5506 Synthetische Spinnfasern, gekrempelt, gekämmt oder anders für die Spinnerei bearbeitet -
5507 Künstliche Spinnfasern, gekrempelt, gekämmt oder anders für die Spinnerei bearbeitet -
5508 Nähgarne aus synthetischen oder künstlichen Spinnfasern, auch in Aufmachungen für den Einzelverkauf -
5509 Garne aus synthetischen Spinnfasern (ausgenommen Nähgarne), nicht in Aufmachungen für den Einzelverkauf -
5510 Garne aus künstlichen Spinnfasern (ausgenommen Nähgarne), nicht in Aufmachungen für den Einzelverkauf -
5511 Garne aus synthetischen oder künstlichen Spinnfasern (ausgenommen Nähgarne), in Aufmachungen für den Einzelverkauf -
5512 Gewebe aus synthetischen Spinnfasern, mit einem Anteil an diesen Spinnfasern von 85 GHT oder mehr -
5513 Gewebe aus synthetischen Spinnfasern, mit einem Anteil an diesen Spinnfasern von weniger als 85 GHT, hauptsächlich oder ausschließlich mit Baumwolle gemischt und mit einem Quadratmetergewicht von 170 g oder weniger -
5514 Gewebe aus synthetischen Spinnfasern, mit einem Anteil an diesen Fasern von weniger als 85 GHT, hauptsächlich oder ausschließlich mit Baumwolle gemischt, mit einem Quadratmetergewicht von mehr als 170 g -
5515 Andere Gewebe aus synthetischen Spinnfasern -
5516 Gewebe aus künstlichen Spinnfasern -
=================
nun kann ich einschraenken - wenn ich mich z.b. fuer tarif 5515 entscheide, dann erhalte ich wieder diverse untergruppen, und das endet dann z.b. so:
5515 21 - - hauptsächlich oder ausschließlich mit synthetischen oder künstlichen Filamenten gemischt -
-
-
- 5515 21 10 - - - roh oder gebleicht -
-
-
-
- 5515 21 30 - - - bedruckt -
-
-
-
- 5515 21 90 - - - andere
-
du siehst also, allein die „tarifierung“ ist ein kapitel fuer sich, und es KANN sein, dass sich allein bei der findung der nummer drastische unterschiede bei den zollsaetzen ergeben.
der gang zur ihk ist eine sehr gute idee.
gruss
khs
Hallo Maren,
wir bauen gerade für ein Versandhandelsgeschäft in die baltischen Länder die logistischen Strukturen auf, dabei hat sich sehr schnell gezeigt, dass es am günstigestn ist, bis zum 01.05.04 mit dem Start zu warten.
Ab diesem Zeitpunkt sind diese Länder Mitglied in der EU und Du hast den freien Warenverkehr.
Sollte das bei Dir nicht gehen, dann wende Dich nicht mit zu vielen Hoffnungen an die IHK.
Als ich angefangen habe mich mit dem Thema zu beschäftigen,
und an die IHK hagen schrieben habe, die sind nälich für Lettland zuständig, habe ich Unterlagen erhalten die über 2 jahre alt waren und nichts anders sagten, als dass was jede wirtschaftsdienst als Infoservice kostenlos herausbringt.
Trotzdem, viel Glück dabei
Gruß
Karl-Heinz
[Bei dieser Antwort wurde das Vollzitat nachträglich automatisiert entfernt]
Hallo Maren!
Der Export von Waren nach Lettland ist nicht so kompliziert, wie es vielleicht zu Anfang scheint. Falls du nur einen Export hast, wird es sich für dich nicht lohnen, eine Ausgabe des K&M (Konsulats- und Mustervorschrigen - die Bibel der Exporteure) zu kaufen, jede IHK oder Spedition sollte aber in der Lage sein, dir die Lettland betreffenden Seiten zuzufaxen (falls nicht, melde dich bei mir, ich habe auch ein K&M). Falls es dir aber immer noch zu kompliziert ist, die Doc’s selber zu erstellen, kann die die Export-Abteilung jeder Spedition weiterhelfen, natürlich kostet das. Zoll fällt nur im Bestimmungsland an (kann aber genausogut zollfrei sein, habe es nicht geprüft), und interessiert dich, wenn du nicht gerade DDP (Frei Haus verzollt) verkaufst, nicht unbedingt. Zum Zahlungsverkehr kann ich nicht ganz soviel sagen, ich würde wahrscheinlich auf Vorauskasse bestehen. Falls dein Kunde nicht mitspielt gibt es noch das Akkreditiv (kostet extra und ist nicht ganz so einfach), bzw. das Dokumenteninkasse (Cash against Documents - kostet auch extra) bei diesen beiden Zahlungsmethoden kann dir die Hausbank weiterhelfen.
Hoffe dir hilft es weiter
Julia
[Bei dieser Antwort wurde das Vollzitat nachträglich automatisiert entfernt]