Date of the judgment: 21.10.2002.
Official publication: 23.10.2002.
On Compliance of Para 3 of Section 4 and Section 10(5) of Law On Excise Tax, as well as the compliance of Para 24 (in the Part on Customs Payments to be Applied to a Vehicle) of the Cabinet of Ministers Regulation of October 10, 2000 No.349 "The Process of Implementation of the Customs Procedure – Temporary Admission" with Articles 89, 91 and 105 of the Satversme of the Republic of Latvia; with the Second Part of Article 2 of the Istanbul Convention of June 26, 1990 "On Temporary Admission", as well as Articles 7 and 9 (the Second Part) of Annex C to the Convention and with Standards 30 and 34 of Annex F3 to the May 18, 1973 Kyoto International Convention on Simplification and Harmonizing of Customs Procedures
Constitutional Court decided:
1. To terminate proceedings of the case in the part on the compliance of Item 3 of Article 4 and the fifth part of Article 10 of the Law ”On Excise Tax” as well as on the conformity of the Cabinet of Ministers October 10, 2000 Regulations No 349 ”The Process of Implementation of the Customs Procedure – Temporary Admission” with Articles 89, 91 and 105 of the Satversme.
2. To declare Item 3 of Article 4 and the fifth part of Article 10 of the Law ”On Excise Tax” as well as Item 24 (in the part on Customs payments to be applied to means of transport) of the Cabinet of Ministers October 10, 2000 Regulations No. 349 ”The Process of Implementation of the Customs Procedure – Temporary Admission” as being in compliance with the second part of Article 2 of the Istanbul Convention of June 26, 1990 ”On Temporary Admission” , with Articles 7 and the second part of Article 9 of Annex C to the Convention and as being in compliance with Standards 30 and 34 of Annex F3 to the May 18, 1973 Kyoto International Convention on Simplification and Harmonizing of Customs Procedures.