How to calculate Natural resource tax on packaging of imported goods?

Packaging material is taxed at the following rates:

NRT is calculated on the basis of information obtained from one of the following documents:

• Accounting documents and packaging material usage rates approved by the taxpayer or documentary evidence of the type and weight of packaging materials actually consumed;
• The original document prepared and signed by the supplier which confirms the type and weight of packaging material;
• A contract signed with the supplier if it details the type and weight of packaging material, or a technical description of the packaging, provided by the supplier (specifications including those posted in an online catalogue or another electronic data carrier – this information must be stored for three years in hard copy or electronic form);
• A statement issued by the Latvian Packaging Certification Centre regarding the type and weight of packaging material;
• An international consignment note (copy) approved by Customs if it details the type and weight of packaging material and quotes the number and date of the customs declaration (if any);
• A tax invoice that gives all information on the type and weight of packaging material that is necessary for calculating the NRT liability. For NRT purposes an invoice is valid unsigned;
• The type and weight of packaging materials actually consumed, approved by the taxpayer’s statement (appendix 9 to Cabinet Regulation No. 404 of 19 June 2007).

Example

SIA A has purchased 200 bottles (1 liter) of champagne from a French producer X for USD 2000.

Natural resources tax is levied in respect of imported packaging, which in accordance with the documentation consists of the following: