Alcohol, Tobacco, Fuel And Electricity Excise Duty Act

Link to law: https://www.riigiteataja.ee/en/eli/ee/Riigikogu/act/518062015016/consolide
Published: 2015-07-01

Alcohol, Tobacco, Fuel and Electricity Excise Duty Act1
[RT I 2007, 45, 319 - entry into force 01.01.2008]

Passed 04.12.2002
RT I 2003, 2, 17
Entry into force 01.04.2003
Amended by the following legal instruments (show)

Passed
Published
Entry into force

12.06.2003
RT I 2003, 48, 345
07.07.2003

17.12.2003
RT I 2003, 88, 591
01.01.2004

17.12.2003
RT I 2003, 90, 602
01.05.2004, partially 31.12.2003

23.11.2004
RT I 2004, 84, 569
01.01.2005

04.05.2005
RT I 2005, 29, 210
05.06.2005

07.12.2005
RT I 2005, 68, 527
01.01.2006, partially 01.07.2006

14.06.2006
RT I 2006, 29, 222
01.07.2006, partially 01.01.2007

14.06.2007
RT I 2007, 45, 319
01.01.2008

22.11.2007
RT I 2007, 66, 408
01.01.2008

20.12.2007
RT I 2007, 74, 452
01.01.2008

06.11.2008
RT I 2008, 49, 272
01.12.2008

06.11.2008
RT I 2008, 49, 272
01.01.2009

06.11.2008
RT I 2008, 49, 272
01.07.2009

20.02.2009
RT I 2009, 15, 93
01.04.2009

18.06.2009
RT I 2009, 35, 232
01.07.2009, partially 01.01.2010

26.11.2009
RT I 2009, 59, 390
01.01.2010, partially 01.03.2010 and 01.01.2011

27.01.2010
RT I 2010, 8, 36
01.03.2010, partially 01.04.2010. Throughout the text, the words “registered trader” were replaced by the words “registered consignee”, the word “precept” by the words “administrative act”, the words “the Director General of the Tax and Customs Board or person authorised by him or her” by the words “tax authority”, and the words “the Director General of the Tax and Customs Board” by the word “tax authority” in the respective case.

22.04.2010
RT I 2010, 22, 108
01.01.2011, enters into force on the date which has been determined in the Decision of the Council of the European Union regarding the abrogation of the derogation established in respect of the Republic of Estonia on the basis provided for in Article 140 (2) of the Treaty on the Functioning of the European Union, Council Decision 2010/416/EU of 13 July 2010 (OJ L 196, 28.07.2010, p. 24-26).

27.10.2010
RT I, 18.11.2010, 2
01.01.2011, partially 05.12.2010

16.12.2010
RT I, 30.12.2010, 3
01.01.2011, partially 27.07.2011

15.06.2011
RT I, 06.07.2011, 15
01.01.2013

07.12.2011
RT I, 23.12.2011, 2
24.12.2011, partially 01.01.2012 and 01.02.2012

22.02.2012
RT I, 08.03.2012, 1
01.04.2012, partially 01.07.2012

10.10.2012
RT I, 25.10.2012, 1
01.12.2012

30.11.2012
RT I, 20.12.2012, 1
01.01.2013, partially 01.01.2014, 01.01.2015 and 01.01.2016

05.12.2012
RT I, 20.12.2012, 2
01.01.2013 and 01.01.2014

15.05.2013
RT I, 01.06.2013, 1
01.07.2013

23.10.2013
RT I, 05.11.2013, 2
01.12.2013

27.02.2014
RT I, 21.03.2014, 4
01.04.2014, partially 01.07.2014

23.04.2014
RT I, 10.05.2014, 1
20.05.2014

11.06.2014
RT I, 20.06.2014, 3
01.07.2014

01.07.2014
RT I, 12.07.2014, 2
01.01.2015, partially 01.05.2015, 01.01.2016, 01.01.2017 and 01.01.2018

19.06.2014
RT I, 29.06.2014, 109
01.07.2014, the titles of ministers replaced on the basis of subsection 107³ (4) of the Government of the Republic Act.

18.02.2015
RT I, 12.03.2015, 7
22.03.2015, partially 01.05.2015 and 01.01.2016

18.02.2015
RT I, 23.03.2015, 5
01.07.2015

Part 1 GENERAL PART 

Chapter 1 GENERAL PROVISIONS 

Division 1 General Definitions 

§ 1.  Object of tax

(1) Pursuant to this Act, excise duty is imposed on alcohol, tobacco products, fuel and electricity (hereinafter together referred to as excise goods).
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(2) The commodity codes of alcohol specified in this Act are based on the combined nomenclature (hereinafter CN) established by Council Regulation (EEC) 2658/87/EEC on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1–675) as at 31 December 1992, and the commodity codes of fuel and electricity are based on the CN as at 1 January 2002.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 11.  Territory and state

(1) For the purposes of this Act, the territory of the European Union (hereinafter EU territory) means the territory of any Member State of the European Union in which the Treaty on the Functioning of the European Union is applicable in accordance with Article 52 of the Treaty, taking account of the provisions of Articles 5 and 6 of Council Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12–30).
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) For the purposes of this Act, “Member State” means a state or a territory located within the EU territory.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(3) For the purposes of this Act, a state outside the European Union (hereinafter third country) means a state or a territory in which the Treaty on the Functioning of the European Union is not applicable and a territory specified in Article 5.2 or 5.3 of Council Directive 2008/118/EC.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]

§ 2.  Excise warehouse

For the purposes of this Act, “excise warehouse” means premises where an excise warehousekeeper has the right to produce, store, receive and dispatch excise goods under an excise suspension arrangement pursuant to the procedure provided for in this Act.

§ 3.  Excise warehousekeeper

For the purposes of this Act, “excise warehousekeeper” means a person authorised to produce, store and receive excise goods in an excise warehouse and to dispatch excise goods from the excise warehouse.

§ 4.  Excise suspension arrangement and suspensive customs procedure

(1) For the purposes of this Act, “excise suspension arrangement” means the suspension of a tax liability upon the production, storage, dispatch or transportation of excise goods not placed under suspensive customs procedure pursuant to the procedure provided for in this Act.
(2) For the purposes of this Act, “suspensive customs procedure” means a procedure provided for in Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1–50) (hereinafter Community Customs Code) relating to supervision by the customs authorities and under which non-Community goods are placed upon introduction into the customs territory of the Community, temporary storage, placing into a free zone or free warehouse and any procedure specified in Article 84.1.a of the Community Customs Code.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 41.  Release for consumption of excise goods

For the purposes of this Act, “release for consumption of excise goods” means termination of the excise suspension arrangement and production, import or possession of excise goods exempt from excise duty outside an excise suspension arrangement.
[RT I, 05.11.2013, 2 - entry into force 01.12.2013]

§ 42.  Registered consignee

(1) For the purposes of this Act, “registered consignee” means a person who, pursuant to § 40 of this Act, has been granted the right to receive excise goods transported from another Member State under an excise suspension arrangement for commercial purposes.
(2) Registered consignees do not have the right to store or dispatch excise goods under an excise suspension arrangement.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 43.  Registered consignor

(1) For the purposes of this Act, “registered consignor” means a person who, pursuant to § 401 of this Act, has been granted the right to dispatch, for commercial purposes, excise goods under an excise suspension arrangement after importation thereof.
(2) Registered consignors do not have the right to store excise goods under an excise suspension arrangement.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 5.  Storage of excise goods

For the purposes of this Act, “storage of excise goods” means the holding of excise goods in the possession of a person or body.

§ 6.  Dispatch of excise goods from excise warehouse

For the purposes of this Act, the transportation of excise goods outside an excise warehouse is deemed to be dispatch of excise goods from an excise warehouse.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 7.  Receipt of excise goods

Excise goods are deemed to have been received when a delivery note specified in § 45 of this Act has been signed by the consignee indicated thereon or when the tax authority has been informed of receipt of excise goods from another Member State pursuant to the procedure provided for in § 45 of this Act. Imported excise goods are deemed to have been received by the importer when the customs declaration for the release of the excise goods for free circulation has been accepted. Imported excise goods are deemed to have been received by an excise warehousekeeper, who is not an importer, at the moment of acceptance of the customs declaration for the release of the excise goods for free circulation if the delivery note concerning dispatch of the excise goods under an excise suspension arrangement has been submitted to the tax authority together with the customs declaration.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 8.  Transfer of excise goods

For the purposes of this Act, “transfer of excise goods” means the sale, exchange or transfer without charge of excise goods or the provision of excise goods by an employer to an employee or to a member of a management or controlling body.

§ 9.  Importer of excise goods

For the purposes of this Act, “importer of excise goods” means a person by whom or on whose behalf excise goods are declared for the customs procedure of release for free circulation within the meaning of the Community Customs Code.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 10.  Import of excise goods

(1) For the purposes of this Act, “import of excise goods” means the release of excise goods for free circulation within the meaning of the Community Customs Code.
(2) For the purposes of this Act, the transportation of excise goods to Estonia from the territories set out in Article 5 of Council Directive 2008/118/EC which form part of the EU customs territory is also deemed to be the import of excise goods.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(3) The transportation of excise goods from the territories defined in Article 6 of Council Directive 2008/118/EC to Estonia is not deemed to be import of excise goods.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 11.  Export of excise goods

(1) For the purposes of this Act, “export of excise goods” means the application of the export customs procedure to excise goods within the meaning of the Community Customs Code.
(2) The transportation of excise goods from Estonia to the territories set out in Article 5 of Council Directive 2008/118/EC to which Council Directive 2008/118/EC is not applied is also deemed to be the export of excise goods.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(3) The transportation of excise goods from Estonia to the territories defined in Article 6 of Council Directive 2008/118/EC is not deemed to be the export of excise goods.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 111.  Revenue stamp

For the purposes of this Act, “revenue stamp” means a special marking in conformity with special security requirements which is affixed to excise goods or the sales packaging thereof and which certifies that excise duty has been paid.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

Division 2 Definitions Relating to Alcohol 

§ 12.  Alcohol

(1) For the purposes of this Act, “alcohol” means beer, wine, fermented beverages, intermediate products and other alcohol specified in subsection (6) of this section.
(2) For the purposes of this Act, “beer” means products with an ethanol content exceeding 0.5 per cent by volume and for which the first four digits of the NC are 2203, and products which are a mixture of beer and one or more non-alcoholic drinks and for which the first four digits of the NC are 2206.
(3) For the purposes of this Act, “wine” means the following products manufactured from grapes:
1) a product entirely of fermented origin with an ethanol content exceeding 1.2 per cent by volume but not exceeding 15 per cent by volume (inclusive), for which the first four digits of the NC are 2204 or 2205 (except sparkling wine);
2) a product entirely of fermented origin manufactured without any enrichment, with an ethanol content exceeding 15 per cent by volume but not exceeding 18 per cent by volume (inclusive), for which the first four digits of the NC are 2204 or 2205 (except sparkling wine);
[RT I 2008, 49, 272 - entry into force 01.01.2009]
3) sparkling wine entirely of fermented origin with an ethanol content exceeding 1.2 per cent by volume but not exceeding 15 per cent by volume (inclusive) for which the first four digits of the NC are 2205 or for which the first six digits of the NC are 2204 10 or the eight digits of the NC are 2204 21 10 or 2204 29 10.
(4) For the purposes of this Act, “fermented beverage” means:
1) a product other than beer or wine, with an ethanol content exceeding 1.2 per cent by volume but not exceeding 10 per cent by volume (inclusive), for which the first four digits of the NC are 2204, 2205 or 2206;
2) a product other than beer or wine, entirely of fermented origin, with an ethanol content exceeding 10 per cent by volume but not exceeding 15 per cent by volume (inclusive), for which the first four digits of the NC are 2204, 2205 or 2206;
3) a sparkling product other than beer or wine, with an ethanol content exceeding 1.2 per cent by volume but not exceeding 13 per cent by volume (inclusive), or a sparkling product other than beer or wine, entirely of fermented origin, with an ethanol content exceeding 13 per cent by volume but not exceeding 15 per cent by volume (inclusive), for which the first four digits of the NC are 2205 or for which the first six digits of the NC are 2204 10 or for which the eight digits of the NC are 2206 00 31, 2206 00 39 or 2204 21 10.
(5) For the purposes of this Act, “intermediate product” means a product with an ethanol content exceeding 1.2 per cent by volume but not exceeding 22 per cent by volume (inclusive), for which the first four digits of the NC are 2204, 2205 or 2206 and which is not specified in subsections (2)–(4) of this section.
(6) For the purposes of this Act, “other alcohol” means a product with an ethanol content:
1) exceeding 1.2 per cent by volume and for which the first four digits of the NC are 2207 or 2208;
2) exceeding 22 per cent by volume and for which the first four digits of the NC are 2204, 2205 or 2206;
3) exceeding 1.2 per cent by volume and which is food within the meaning of the Food Act (RT I 1999, 30, 415; 2002, 13, 81; 61, 375; 63, 387) and contains a product specified in clause 1) or 2) of this subsection but for which the first four digits of the NC are not specified in those clauses.
(7) For the purposes of this Act, “spirit” means a product which is classified as other alcohol pursuant to the provisions of subsection (6) of this Act and is obtained by synthesis or by the distillation or rectification of fermented mash.
(8) Fermented beverage for which the eight digits of the NC are 2206 00 31 or 2206 00 39, and wine or a fermented beverage is deemed to be sparkling if its pressure due to carbon dioxide is 0.3 megapascals or more when measured at a temperature of 20°C or if it is contained in a bottle with a ‘mushroom stopper’ held in place by any fastening.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]

§ 13.  Denatured alcohol

[RT I 2008, 49, 272 - entry into force 01.01.2009]
(1) Alcohol is deemed to be completely denatured if it is denatured pursuant to Commission Regulation (EC) No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288, 23.11.1993, p 12–15).
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(2) [Repealed - RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(3) Alcohol is deemed to be partially denatured if it is denatured differently from the provisions of subsection (1) of this section and the denaturing agent and its content in alcohol meets the requirements established by a regulation of the minister responsible for the area.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(4) The list of agents partly denaturing alcohol and their content in alcohol shall be established by a regulation of the minister responsible for the area.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 14.  Ester-aldehyde fraction

For the purposes of this Act, “ester-aldehyde fraction” means a liquid which contains all of the following substances in at least the quantities specified below per litre of 100 per cent ethanol (hereinafter ethanol):
[RT I, 05.11.2013, 2 - entry into force 01.12.2013]
1) 500 mg acetaldehydes;
2) 500 mg ethyl acetate;
3) 1.5 per cent methanol by volume;
4) 20 mg of fusel oil.

Division 3 Definitions Relating to Tobacco 

§ 15.  Tobacco

For the purposes of this Act, “tobacco” means a plant from the genus Nicotiana.

§ 16.  Tobacco product

(1) For the purposes of this Act, “tobacco product” means a cigar, a cigarillo, a cigarette and smoking tobacco.
[RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(2) For the purposes of this Act, the following are deemed to be cigars or cigarillos provided they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked as they are:
1) rolls of tobacco with an outer wrapper of natural tobacco, and
2) rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including, where appropriate, the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouthpiece, is not less than 2.3 g and not more than 10 g, and the circumference over at least one third of the length is not less than 34 mm.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(3) For the purposes of this Act, “cigarette” means a roll of fine-cut tobacco capable of being smoked as it is and enclosed in paper. The following are also deemed to be cigarettes:
1) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of subsection (2) of this section,
2) rolls of tobacco which, by simple non-industrial handling, are inserted into paper tubes, or
3) rolls of tobacco which, by simple non-industrial handling, are wrapped in paper.
(31) A cigarette referred to in subsection (3) of this section shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm. A cigarette shall be considered as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but not longer than 14 cm. Each following part of a cigarette up to 3 cm shall be considered as separate cigarette for excise duty purposes.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(4) For the purposes of this Act, “smoking tobacco” means:
1) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further processing;
2) tobacco refuse put up for retail sale which does not fall under products specified in subsections (2), (3) and (31) of this section and which can be smoked. For the purpose of this section, “tobacco refuse” shall be deemed to be remnants of tobacco leaves and by- products obtained from tobacco processing or the manufacture of tobacco products;
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
3) processed or unprocessed tobacco put up for retail sale, which is capable of being smoked. Tobacco, except for the growing plant, and tobacco refuse shall be deemed to be put up for retail sale if these are stored outside of an excise warehouse.
[RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(41) Smoking tobacco in which more than 25% by weight of the tobacco particles have a cut width of less than 1.5 millimetres shall be deemed to be smoking tobacco for the rolling of cigarettes. Smoking tobacco in which more than 25% by weight of the tobacco particles have a cut width of more than 1.5 millimetres and which is sold for the rolling of cigarettes shall also be deemed to be smoking tobacco for the rolling of cigarettes.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(5) [Repealed - RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(6) Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the provisions of subsection (3) or (4) of this section shall be treated as cigarettes or smoking tobacco, respectively.
(7) Products which consist in part of substances other than tobacco but otherwise fulfil the criteria set out in subsection (2) of this section shall be treated as cigars and cigarillos.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]

§ 17.  [Repealed - RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 18.  Maximum retail price of cigarettes

“Maximum retail price of cigarettes” means the price which is printed on a revenue stamp affixed to the sales packaging of cigarettes or, in the cases provided for in this Act, to grouped packaging containing cigarettes and which contains excise duty according to the rate provided for in subsections 56 (1) and (11) of this Act and value added tax.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]

Division 4 Definitions Relating to Fuel and Electricity  
[RT I 2007, 45, 319 - entry into force 01.01.2008]

§ 19.  Fuel and electricity

[RT I 2007, 45, 319 - entry into force 01.01.2008]
(1) For the purposes of this Act, “fuel” means unleaded and leaded petrol, aviation spirit, kerosene, diesel fuel, diesel fuel for specific purposes, light heating oil, heavy fuel oil, shale-derived fuel oil and liquid petroleum gas (hereinafter together referred to as motor fuel and fuel oil), coal, lignite, coke and oil shale (hereinafter together referred to as solid fuel), natural gas and specialty and unconventional fuel-like mineral oil. For the purposes of this Act, liquid combustible substances other than motor fuel, fuel oil or specialty and unconventional fuel-like mineral oil (hereinafter liquid combustible substances) and biofuel which are used, offered for sale or sold as motor fuel or fuel oil, or additives to motor fuel or fuel oil are also deemed to be fuel. The Tax and Customs Board may, for the purposes of this Act, deem to be liquid combustible substances any chemicals, which have similar characteristics to motor fuel and which in pure form or mixed with unleaded petrol, leaded petrol or diesel fuel are used as motor fuel.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014](11) The eight digits of the CN code for electricity are 2716 00 00.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(2) For the purposes of this Act, “unleaded petrol” means fuel with a lead content not exceeding 0.013 g/l (inclusive), for which the eight digits of the CN code are 2710 11 41, 2710 11 45 or 2710 11 49.
(3) For the purposes of this Act, “leaded petrol” means fuel with a lead content exceeding 0.013 g/l, for which the eight digits of the CN code are 2710 11 51 or 2710 11 59.
(4) For the purposes of this Act, “aviation spirit” means fuel for which the eight digits of the CN code are 2710 11 31 or 2710 11 70.
(5) For the purposes of this Act, “kerosene” means fuel for which the eight digits of the CN code are 2710 19 21 or 2710 19 25.
(6) For the purposes of this Act, “diesel fuel” means fuel for which the eight digits of the CN code are 2710 19 29 or 2710 19 41.
(7) For the purposes of this Act, “diesel fuel for specific purposes” means fuel marked with a fiscal marker pursuant to the procedure provided for in the Fiscal Marking of Liquid Fuel Act and for which the eight digits of the CN code are 2710 19 29 or 2710 19 41.
(8) For the purposes of this Act, “light fuel oil” means fuel for which the eight digits of the CN code are 2710 19 45 or 2710 19 49.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(9) For the purposes of this Act, “heavy fuel oil” means fuel for which the eight digits of the CN code are 2710 19 61 - 2710 19 69.
(10) For the purposes of this Act, “shale-derived fuel oil” means fuel produced from oil shale, for which the eight digits of the CN code are 2710 19 61 or 2710 19 63.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(11) For the purposes of this Act, “liquid petroleum gas” means fuel for which the eight digits of the CN code are 2711 19 00 and which is used as motor fuel, including in stationary engines.
(111) For the purposes of this Act, “natural gas” means gaseous fuel used as heating fuel for which the eight digits of the CN code are 2711 21 00.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(12) [Repealed - RT I 2004, 84, 569 - entry into force 01.01.2005]
(13) [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]
(14) For the purposes of this Act, biofuel means fuel:
1) for which the first four digits of the CN code are 1507–1518;
2) which is produced from biomass, including fuel for which the eight digits of the CN code are 3824 90 55 or 3824 90 80–3824 90 99. The biodegradable fraction of products from agriculture, including vegetal and animal substances, products, waste and residues from forestry and the biodegradable fraction of industrial and municipal waste is deemed to be biomass;
21) for which the eight digits of the CN code are 2711 29 00;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
3) for which the eight digits of the CN code are 2207 20 00 or 2905 11 00 and which are not of synthetic origin;
4) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(15) For the purposes of this Act, coal, lignite, coke and oil shale are solid fuels used for heating purposes, for which the first four digits of the CN code are 2701, 2702 or 2704 or for which the eight digits of the CN code are 2714 10 00.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 20.  Specialty and unconventional fuel-like mineral oil

For the purposes of this Act, “specialty and unconventional fuel-like mineral oil” means a product for which:
1) the first four digits of the NC are 2901 and which is not gaseous at atmospheric pressure and a temperature of 15°C;
2) the first six digits of the NC are 2707 10, 2707 20, 2707 30, 2707 50 or 2711 12–2711 14 and which is used as motor fuel, including in stationary engines;
3) the eight digits of the NC are 2710 11 11–2710 11 25, 2710 11 90, 2710 19 11, 2710 19 15, 2710 19 31, 2710 19 35, 2710 19 51, 2710 19 55, 2902 20 00, 2902 30 00, 2902 41 00, 2902 42 00, 2902 43 00 or 2902 44 00, and also a product, for which the first four digits of the NC are 3811, excluding a product for which the eight digits of the NC are 3811 21 00 or 3811 29 00.
[ RT I, 20.12.2012, 1 - entry into force 01.01.2013]

§ 201.  Standard fuel tank and special container

(1) For the purposes of this Act, “standard fuel tank” means the tank which is permanently fixed to the motor vehicle and its special container by the manufacturer or an authorised representative thereof, and duly fitted gas tank, whose permanent fitting enables fuel to be used both for the purpose of propulsion and, where appropriate, for the operation, during transportation, of refrigeration or other systems.
(2) For the purposes of this Act, “special container” means any container fitted with specially designed apparatus for refrigeration, thermal insulation, oxygenation or other systems.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]

Chapter 2 GENERAL PRINCIPLES OF IMPOSITION OF EXCISE DUTY 

§ 21.  Production of excise goods

(1) “Production of alcohol” means the manufacture, processing and bottling of alcohol.
(2) “Production of tobacco products” means the manufacturing and processing of tobacco products and the packing thereof into sales packaging.
(3) “Production of fuel” means the manufacturing and processing of fuel, including:
1) processing of mineral oils and fractions thereof using physical and chemical processes;
2) compounding to each other or to the final product petroleum products for which the first four digits of the NC are different or for which the first four digits of the NC are the same;
3) adding additives or components which make up more than 0.5 per cent of the weight of the final product to the aforementioned products or mixtures thereof.
(31) For the purposes of this Act, “production of electricity” means production of electricity within the meaning of the Electricity Market Act.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(4) Excise goods may be produced in excise warehouses. Alcohol may be denatured in excise warehouses, customs warehouses and in free zones. Fuel with non-Union customs status may be processed under the customs procedure for processing under customs control or the customs procedure for inward processing or the customs procedure for customs warehousing and in a free zone. Solid fuel, natural gas, electricity, liquid combustible substances and biofuel specified in clause 19 (14) 2) of this Act, except biofuel for which the eight digits of the CN code are 3824 90 99 may be produced outside of an excise warehouse. Biofuel specified in clause 19 (14) 1) of this Act and biofuel which the eight digits of the CN code are 3824 90 99 shall be produced in an excise warehouse if such biofuel is produced for use as motor fuel or heating fuel. Fuel in temporary storage may also be marked with a fiscal marker in a customs terminal.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(41) A shipchandler specified in subsection 692 (3) of this Act may process fuel not subject to excise duty outside of an excise warehouse located within the territory of a port with a permanent barrier or on a ship which supplies other ships with fuel if the processed fuel will be used for supplying a ship operated by the armed forced specified in clause 27 (1) 11) or a ship specified in clauses 27 221) or 222) of this Act.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(5) A person who uses the processed alcohol only in order to manufacture products other than alcohol or a holder of a permit for exemption from excise duty on alcohol may process alcohol, with the exception of denaturing it, outside an excise warehouse if the ethanol content of the alcohol does not increase as a result of the processing.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(6) Beer, wine and fermented beverages produced in a private household shall not be treated as excise goods if they are produced solely for personal use with no commercial purpose.
(7) A holder of a permit for exemption from excise duty on energy may process fuel outside an excise warehouse if he uses fuel for his enterprise for other purposes than motor fuel or heating fuel.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(71) A person specified in subsection 6910 (2) of this Act (hereinafter producer of fuel from waste) is permitted to produce fuel from waste outside an excise warehouse.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(8) The addition of lubricated motor oil (the eight digits of the CN code are 2710 19 81) to fuel used in two-stroke engines is not deemed to be production of fuel within the meaning of this Act.

§ 211.  Taxation of excise goods released for consumption in another Member State and excise goods released for consumption and transported to Estonia for commercial purposes

(1) Excise duty on excise goods released for consumption in another Member State, which are transported to Estonia to be used for commercial purposes shall be paid by the undertaking which receives the excise goods. If excise goods released for consumption in another Member State are not delivered to another undertaking after transportation to Estonia, excise duty shall be paid by the consignor of the excise goods. The storage of excise goods, except the storage of excise goods on board an aircraft or ship used for international carriage of passengers for commercial purposes, if these goods are not sold at the time the aircraft or ship is located in the territory of Estonia, is also deemed to be use for commercial purposes within the meaning of this section.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(2) [Repealed - RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 212.  Taxation of excise goods acquired by distance sale

(1) For the purposes of this Act, “distance sale” means the transportation by an undertaking of excise goods released for consumption in one Member State to a person of another Member State who does not use the excise goods for commercial purposes.
(2) Upon distance sale of excise goods, excise duty shall be paid by the tax representative within the meaning of the Taxation Act.
(3) If a person is unable to prove that an unjustified loss of excise goods occurred in another Member State, the tax representative shall pay excise duty on the unjustified loss of excise goods which occurred upon the distance sale of the excise goods, taking account of the provisions of subsection 30 (4) of this Act.
[RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 22.  Payer of excise duty

(1) The following shall pay excise duty:
1) excise warehousekeepers;
2) debtors within the meaning of the Community Customs Code;
3) persons and bodies who transfer abandoned excise goods or keep such goods in their possession in order to use them for purposes other than those specified in clause 27 (1) 3) or 4) of this Act;
[RT I 2007, 74, 452 - entry into force 01.01.2008]
4) persons, including persons of other Member States, who have violated the requirements of this Act upon the production, revenue stamping, storage, dispatch, transportation, possession of excise goods and transfer of excise goods to a person who is not entitled to receive goods under an excise suspension arrangement.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
5) holders of a permit for exemption from excise duty;
6) persons whose excise warehouse activity licence has been revoked;
7) handlers of liquid combustible substances, producers of heat from solid fuel, handlers of biofuels, handlers of liquefied gas, handlers of specialty and unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act and producers of fuel from waste, who are not excise warehousekeepers;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
71) tax representatives;
72) registered consignees and undertakings specified in subsection 211 (1) of this Act;
73) persons whose activity licences of a registered consignee have been revoked;
74) network operators who use natural gas as heating fuel or transfer natural gas to consumers (hereinafter natural gas network operators), natural gas-fired cogeneration producers and consumers of natural gas acquired from outside the network (hereinafter all three together referred to as payers of excise duty on natural gas);
[RT I 2007, 45, 319 - entry into force 01.01.2008]
75) network operators who consume electricity or transmit electricity to consumers (hereinafter electricity network operators), consumers of self-produced electricity and consumers of electricity transmitted through a direct line (hereinafter all three together referred to as payers of excise duty on electricity);
[RT I 2007, 45, 319 - entry into force 01.01.2008]
8) other persons for whom the obligation to pay excise duty arises.
(2) The person, including a person of another Member State, securing payment of excise duty is responsible for the payment of excise duty upon transportation of excise goods until the moment when the consignee of the excise goods receives the excise goods or until the moment when the tax authority of Estonia or another Member State confirms the export or the excise goods to a third country. In the absence of a security, the person who dispatched the goods without providing a security or, if the consignor of the goods cannot be ascertained, the person who possesses the excise goods is responsible for the payment of excise duty.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]

§ 221.  Conduct of and payment for expert assessment and analysis

If there is reason to believe that the information submitted by a payer of excise duty is incorrect, the tax authority may order expert assessment or analysis of the information or goods from an independent laboratory accredited in the given field of activity. The payer of excise duty shall pay for the expert assessment or analysis if, according to the results of the assessment or analysis, the payer of excise duty has submitted incorrect information. The provisions of the Taxation Act concerning claims for the reimbursement of costs relating to expert assessments apply to the submission of claims for the reimbursement of costs relating to an expert assessment or analysis.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 23.  Tax authority

The tax authority for excise duty is the Tax and Customs Board.
[RT I 2003, 88, 591 - entry into force 01.01.2004]

§ 24.  Creation of tax liability

(1) A tax liability arises upon release for consumption of excise goods or bringing them into Estonia from another Member State outside an excise suspension arrangement, unless otherwise provided for in this Act.
(2) When a tax liability arises, the payer of excise duty is required to calculate the amount of excise duty to be paid and to pay that amount by the due date provided for in § 25 of this Act.
(3) A tax liability arises for an excise warehousekeeper:
1) on excise goods under an excise suspension arrangement upon their dispatch without an excise suspension arrangement;
[RT I 2010, 8, 36 - entry into force 01.04.2010]
11) in the case of dispatch of liquid fuel or unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act on which excise duty has not been paid to service stations, upon receipt thereof by the service stations;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
2) upon the dispatch of excise goods under an excise suspension arrangement if, fifteen days after the date of dispatch of the excise goods, the delivery note bearing confirmation from the consignee concerning the receipt of the excise goods pursuant to the procedure provided for in the ruling established on the basis of subsection 45 (14) of this Act is not with the excise warehousekeeper or if, seven days after the date of dispatch of the excise goods, the confirmation by the tax authority of the export or the excise goods to a third country is not with the excise warehousekeeper or if the notation of the tax authority concerning the export of the goods to a third country is revoked;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
21) upon the dispatch of excise goods under an excise suspension arrangement into another Member State or through another Member State into a third country if the confirmation concerning transportation of the excise goods to a third country is revoked or if the excise warehousekeeper has not received, within four calendar months as of dispatch of the excise goods, confirmation of the tax authority concerning the transportation of excise goods for the purposes of subsection 45 (12) of this Act, notice of the tax authority concerning the commission of a violation with excise goods in another Member State or confirmation from the consignee indicated on the delivery note concerning the receipt of the excise goods;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
3) on an unjustified loss of excise goods on which excise duty has not been paid upon the occurrence thereof or, if the time of occurrence of the loss cannot be ascertained, upon the discovery thereof;
4) upon the use in the excise warehouse of excise goods on which excise duty has not been paid for a purpose to which an excise suspension arrangement or an exemption from excise duty does not apply;
5) on revenue stamps issued to the warehousekeeper, on the ninety-first day after the date of receipt thereof from the Tax and Customs Board, if the revenue stamps which have not been exported or taken to another Member State are not affixed to excise goods or the sales packaging thereof or if revenue stamps which are exported or transported to another Member State are not brought back into Estonia affixed to excise goods or the sales packaging thereof and have not been returned to the Tax and Customs Board or destroyed in the presence of a representative of the Tax and Customs Board;
6) on excise goods under an excise suspension arrangement upon receipt of the excise goods outside an excise warehouse, except at a place where the excise warehousekeeper who received the goods transfers the goods to a person who has the right, on the basis of a permit for exemption from excise duty, to receive the goods on which excise duty has not been paid.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(31) An excise warehousekeeper shall deduct the amount of excise duty calculated on excise goods sold for export from sales facilities located in customs control zones of international airports by the warehousekeeper during a taxation period from the amount of excise duty to be paid which has arisen during the same taxation period.
(4) A tax liability arises for a person who is liable for payment of excise duty on excise goods transported under an excise suspension arrangement on the unjustified loss of excise goods which occurs in the course of transportation of the goods under an excise suspension arrangement upon the occurrence thereof or, if the time of occurrence of the unjustified loss cannot be ascertained, upon the discovery thereof.
(5) A tax liability arises for handlers and users of liquid combustible substances (hereinafter handler of liquid combustible substances), handlers of biofuel and handlers of liquefied gas on which excise duty has not been paid and who are not excise warehousekeepers on the earliest of the moments when one of the following acts is performed:
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
1) transfer of liquid combustible substances, biofuel, liquefied gas or unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act to be used as motor fuel;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
2) transfer of liquid combustible substances or biofuel to be used as heating fuel;
3) transport of liquid combustible substances, biofuel, liquefied gas or unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act to service stations;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
4) transport of liquid combustible substances or biofuel to the places of business of producers of heat to be used as heating fuel;
5) use of liquid combustible substances, biofuel, liquefied gas or unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act as motor fuel;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
6) use of liquid combustible substances or biofuel as heating fuel;
(51) A tax liability arises for handlers of liquid combustible substances in the case specified in the third sentence of subsection 19 (1) of this Act according to the characteristics of the liquid combustible substances at the rate of excise duty either on petrol or diesel fuel, except if a handler of liquid combustible substances proves in a manner which satisfies the Tax and Customs Board the use of liquid combustible substances for purposes other than as motor fuel. If liquid combustible substances are used for purposes other than as motor fuel, the consumption site shall have the necessary equipment and personnel.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(52) A tax liability at the rate of excise duty on diesel fuel arises for handlers of heavy fuel oil or shale-derived fuel oil released for consumption in case heavy fuel oil or shale-derived fuel oil has similar characteristics to diesel fuel and in pure form or mixed with diesel fuel is used as motor fuel, except if a handler of heavy fuel oil or shale-derived fuel oil proves in a manner which satisfies the Tax and Customs Board the use of heavy fuel oil or shale-derived fuel oil for purposes other than as motor fuel.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(6) A tax liability also arises for a person specified in subsections (5)–(52) of this section on the date of the occurrence of an unjustified loss of unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act, biofuel, heavy fuel oil, shale-derived fuel oil or liquid combustible substances on which excise duty has not been paid or, if the date of the loss cannot be ascertained, on the date of discovery of the loss. The unjustified loss of heavy fuel oil or shale-derived fuel oil in the possession of a person specified in subsection (52) of this section shall bear excise duty at the rate applicable to diesel fuel.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(61) A tax liability arises for a producer of heat from solid fuel on which excise duty has not been paid upon commencement of use of solid fuel for the production of heat.
(62) A tax liability arises for a natural gas network operator upon commencement of use of natural gas for the production of heat and transfer of natural gas to a consumer who is not a network operator or a natural gas-fired cogeneration producer. A tax liability arises for a natural gas-fired cogeneration producer and for a consumer of natural gas acquired from outside the network upon commencement of use of natural gas for the production of heat.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(63) A tax liability arises for an electricity network operator upon commencement of use of electricity for consumption and transmission of electricity to a consumer who is not a network operator. A tax liability arises for a consumer of self-produced electricity and a consumer of electricity transmitted through a direct line upon commencement of use of electricity for consumption which in case of a consumer of self-produced electricity means also transmission of electricity to another consumer who is not a network operator. A tax liability does not arise for an electric power producer connected to equipment and electricity system with the total net capacity of up to 100 kW, who is a residential customer or apartment association, upon commencement of use of electricity for consumption and transmission of electricity to a residential customer, apartment association or network operator.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(64) A tax liability arises for a producer of fuel from waste upon transfer of fuel on which excise duty has not been paid or upon commencement of use thereof as motor fuel or heating fuel and on any unjustified loss of fuel on the date of occurrence of the unjustified loss or, if the date of occurrence of the unjustified loss cannot be ascertained, on the date of discovery of the unjustified loss.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(7) A tax liability arises for a debtor upon the import of excise goods and in other cases where a customs debt within the meaning of the Community Customs Code is incurred upon the importation of excise goods. The tax liability arises on the date when the customs debt is incurred. A tax liability does not arise upon the delivery of imported excise goods under an excise suspension arrangement to an excise warehouse or to another Member State. A tax liability arises for a person who imports excise goods from the territories provided for in subsection 10 (2) of this Act upon transportation of the excise goods to Estonia. A tax liability does not expire upon extinction of customs debt in the case of confiscation of goods.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(8) A tax liability arises for an importer of excise goods on revenue stamps issued to the importer, on the ninety-first day after the date of receipt thereof from the Tax and Customs Board, unless the importer has brought the revenue stamps back into Estonia affixed to excise goods or the sales packaging thereof or the revenue stamps have been returned to the Tax and Customs Board or destroyed in the presence of a representative of the Tax and Customs Board by such time.
(9) If the period of validity of security provided to secure the payment of excise duty on revenue stamps specified in subsection (8) of this section is shorter than ninety days, the tax liability relating to the revenue stamps arises not later than on the thirty-fifth day before the expiry of the period of validity of the security. For the purposes of this Act, “period of validity of security” means the period of time indicated in a guarantee document as the period covered by the guarantee during which the guarantor has an obligation to accept the claims of the Tax and Customs Board for the payment of tax arrears.
(10) A tax liability arises for a person or a body who is not entitled to use excise goods, including abandoned excise goods, without paying excise duty any more, on the date of keeping excise goods on which excise duty has not been paid in the possession thereof or on the date of transfer of the excise goods, unless the excise goods have been transferred, with the knowledge of the tax authority, to another person who uses excise goods not subject to excise duty or such excise goods have been delivered to an excise warehouse under an excise suspension arrangement on the condition that the excise warehousekeeper to whom the corresponding excise goods were dispatched received the goods at the consignor. Excise goods are considered to be transferred with the knowledge of the tax authority if before the transfer to a user of excise goods not subject to excise duty the transferor of the excise goods notifies thereof the tax authority in a format which can be reproduced in writing.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(11) A tax liability also arises for the holder of a permit for exemption from excise duty or a person or body specified in clause 22 (1) 3) of this Act on the date of the occurrence of an unjustified loss of excise goods exempt from excise duty or, if the date of the loss cannot be ascertained, on the date of discovery of the loss.
(111) A tax liability arises for an undertaking operating an aircraft or ship on the date of the occurrence of an unjustified loss of excise goods exempt from excise duty or, if the date of the loss cannot be ascertained, on the date of discovery of the loss.
(12) A tax liability on excise goods or revenue stamps which were the object of an offence arises for a person specified in clause 22 (1) 4) of this Act on the date of the offence or, if the date of the offence cannot be ascertained, on the date of discovery of the offence. If the person specified in clause 22 (1) 4) of this Act cannot be ascertained, a tax liability arises for the person who possesses the excise goods which were the object of an offence. A revenue stamp is deemed to be the object of an offence if it is affixed to a product which is not subject to revenue stamping.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(13) A tax liability arises for a person specified in clause 22 (1) 6) of this Act in the cases specified in subsection (3) of this section.
(14) [Repealed - RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(15) [Repealed - RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(16) A tax liability on excise goods dispatched from another Member State under an excise suspension arrangement arises for a registered consignee on the date of receipt of the excise goods unless the excise goods are exempt from excise duty on the basis of a permit for exemption from excise duty issued to the registered consignee. A tax liability on revenue stamps issued to a registered consignee and a person whose activity licence of a registered consignee has been revoked arises for the registered consignee and the person pursuant to the provisions of clause (3) 5) of this section.
(161) A tax liability arises for a registered consignor:
1) upon the dispatch of excise goods under an excise suspension arrangement into another Member State if the registered consignor has not received, within four calendar months as of dispatch of the excise goods, confirmation of the tax authority concerning the transportation of excise goods for the purposes of subsection 45 (12) of this Act, notice of the tax authority concerning the commission of a violation with excise goods in another Member State or confirmation from the consignee indicated on the delivery note concerning the receipt of the excise goods;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
2) on the unjustified loss which occurs in the course of transportation of the goods under an excise suspension arrangement on the date of the occurrence of the unjustified loss or, if the date of occurrence of the unjustified loss cannot be ascertained, on the date of the discovery of the unjustified loss.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(17) A tax liability arises for an undertaking specified in subsection 211 (1) of this Act on excise goods dispatched from another Member State on the date of receipt of such goods or arrival of such goods in Estonia and on revenue stamps issued to the undertaking on the ninety-first day after the date of receipt thereof from the tax authority, unless the undertaking has affixed the revenue stamps to excise goods or the sales packaging thereof or has brought the revenue stamps affixed to excise goods or the sales packaging thereof back into Estonia or the revenue stamps have been returned to the tax authority or destroyed in the presence of a representative of the tax authority by such time. A tax liability does not arise on excise goods released for consumption in another Member State if the excise goods are received by:
1) a person who is entitled to use or receive the goods on the basis of a permit for exemption from excise duty;
2) an excise warehousekeeper in the case provided for in clause 26 (1) 21) of this Act.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(18) A tax liability on an unjustified loss of excise goods dispatched from another Member State arises for a consignor of the excise goods specified in subsection 211 (1) of this Act on the date of occurrence of the unjustified loss or, if the date of occurrence of the unjustified loss cannot be ascertained, on the date of discovery of the unjustified loss.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(19) A tax liability on excise goods arises for a tax representative on the date of receipt thereof by the consignee and on an unjustified loss of excise goods which occurs during distance sale upon transportation of excise goods to Estonia from another Member State, on the date of the occurrence of the unjustified loss or, if the date of occurrence of the unjustified loss cannot be ascertained, on the date of discovery of the unjustified loss.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(191) A tax liability arises for an undertaking in case of international carriage, including carriage of passengers, on the fuel brought in the non-standard fuel tank of a motor vehicle or of a special container on the day of arrival from another Member State to Estonia.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(20) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(201) A tax liability arises for a natural person on the amount of excise goods imported by the person from a third country or sent to the person from a third country by a natural person on the date of importation of the goods. Upon exceeding the limit of the value or quantity provided for in §§ 47, 48, 57, 58 or 68 of this Act, a tax liability arises only on excise goods exceeding the limits. If the quantity of alcohol or tobacco products in a sales packaging exceeds the value or quantity limit in part, excise duty is imposed on all the excise goods in the sales packaging.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(202) Alcohol and fuel, which a traveller brings from a third country to Estonia during the calendar month following the first arrival, and tobacco products, which a traveller brings from a third country to Estonia during the calendar month following the second arrival, shall be deemed exceeding the maximum limit exempt from excise duty, except upon implementation of exemption from excise duty on the basis of the right of discretion provided for in §§ 47, 57 or 68 of this Act. Fuel contained in the non-standard fuel tank of a traveller's motor vehicle or motorised water craft shall also be deemed exceeding the maximum limit exempt from excise duty.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(203) A tax liability arises for a traveller who has arrived from another Member State on the fuel brought in the non-standard fuel tank of a motor vehicle or motorised water craft on the day of arrival to Estonia.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(21) No tax liability arises on revenue stamps if excise duty was imposed on the excise goods bearing such revenue stamps in another Member State.

§ 25.  Taxable period and due dates for submission of excise duty returns and for payment of excise duty

(1) In the case of an excise warehousekeeper or a registered consignee, a tax representative, a producer of heat from solid fuel, a person specified in subsection 24 (5) of this Act, a producer of fuel from waste, a payer of excise duty on natural gas and a payer of excise duty on electricity, the taxable period applicable to excise goods is one calendar month.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(2) An excise warehousekeeper and a registered consignee are required to submit an excise duty return to the Tax and Customs Board and to pay excise duty not later than by the fifteenth day of the calendar month following the taxable period.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(21) A tax representative is required to submit an excise duty return to the Tax and Customs Board and to pay excise duty not later than by the fifteenth day of the calendar month following the taxable period.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(22) An undertaking specified in subsection 211 (1) of this Act and a person specified in clause 22 (1) 8) of this Act shall submit an excise duty return and pay the excise duty not later than on the fifth day after the tax liability arises. A registered consignee shall submit an excise duty return and pay the excise duty on excise goods received by the consignee from another Member State and released for consumption in the Member State not later than on the fifteenth day of the calendar month following the taxable period. A person of another Member State, except the consignee of excise goods specified in § 211 of this Act, shall pay excise duty by the due date set out in the administrative act.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(23) A registered consignee who has been registered as an occasional recipient of goods dispatched from another Member State under an excise suspension arrangement and a registered consignor shall submit an excise duty return and pay the excise duty not later than on the fifth day after the tax liability arises.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(3) A producer of heat from solid fuel, a person specified in subsection 24 (5) of this Act, a producer of fuel from waste, a payer of excise duty on natural gas and a payer of excise duty on electricity are required to submit an excise duty return to the Tax and Customs Board and to pay excise duty not later than by the fifteenth day of the calendar month following the taxable period.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(31) A payer of excise tax shall declare excise duty payable on revenue stamps in an excise duty return not later than on the due date for the payment of excise duty.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(4) A debtor shall submit an excise duty return and pay excise duty pursuant to the procedure provided for in the customs rules.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(5) In the cases specified in clause 22 (1) 4), clause 24 (3) 21) and clause 24 (161) 1) of this Act, the excise duty is paid by the due date set out in the administrative act.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(6) In the cases specified in subsections 24 (4), (8)–(111), (191) and (203) of this Act, the due date for payment of excise duty is the fifth day following the date on which the tax liability arises.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(61) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(7) A person whose excise warehouse activity licence is revoked is required to submit an excise duty return and a report on the movement of excise goods and stock in the warehouse to the Tax and Customs Board and to pay excise duty within the term specified in subsection 44 (3) of this Act.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(71) A person whose activity licence of a registered trader has been revoked is required to submit an excise duty return to the Tax and Customs Board and pay excise duty not later than on the fifth day after the date of revocation of the activity licence of the person.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(8) In justified cases and on the condition that security accepted by the Tax and Customs Board has been provided, the tax authority may, at the request of a payer of excise duty, extend the term for payment of excise duty on the revenue stamps by up to ninety days.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(9) The forms of excise duty returns and the procedure for completing the forms shall be established by a regulation of the minister responsible for the area.

§ 26.  Application of excise suspension arrangement

(1) An excise suspension arrangement is applied in the following cases:
1) production and storage of excise goods in an excise warehouse;
2) transportation of excise goods from one excise warehouse to another, including an excise warehouse or excise warehousekeeper of another Member State;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
21) receipt of excise goods released for consumption in another Member State by the excise warehousekeeper in an excise warehouse;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
22) delivery of excise goods dispatched from another Member State under an excise suspension arrangement to an excise warehousekeeper to a place outside an excise warehouse permitted by the tax authority;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
3) transportation of excise goods from an excise warehouse to a registered consignee of another Member State;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
31) transportation of excise goods from an excise warehouse to a third country or transportation of alcohol and tobacco products from an excise warehouse on board an aircraft or ship bound from Estonia for a third country;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
32) transportation of alcohol and tobacco products exempt from excise duty based on clause 27 (1) 181) of this Act from an excise warehouse on board of a ship or aircraft which leave Estonia for another Member State;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
33) transportation of alcohol and tobacco products from an excise warehouse on board of an aircraft or ship located in another Member State if the excise goods have been placed under the customs procedure of export upon the transportation thereof;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
4) transportation of excise goods from an excise warehouse, the activity licence of which has been revoked or the validity of the activity licence of which has been suspended, to another excise warehouse, if the excise warehousekeeper to whom the goods are dispatched receives the goods at the consignor;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
5) transportation of imported excise goods to an excise warehouse by an excise warehousekeeper immediately after importation;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
51) dispatch of excise goods by a registered consignor from the place of importation to an excise warehousekeeper of another Member State, a registered consignee of another Member State or a person specified in clause 27 (1) 29) or 30) of this Act;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
6) transportation of abandoned excise goods to an excise warehouse if the excise warehousekeeper to whom the goods are dispatched receives the goods at the consignor;
[RT I 2007, 74, 452 - entry into force 01.01.2008]
7) transportation of excise goods exempt from excise duty and specified in clauses 27 (1) 1), 11), 9) -18, 19, 191), 22) –222) and 24)–26) of this Act from an excise warehouse to a person or body in Estonia entitled to use or receive the goods;
[RT I, 05.11.2013, 2 - entry into force 01.12.2013]
71) dispatch of excise goods exempt from excise duty from an excise warehouse to persons specified in clauses 27 (1) 29) and 30);
[RT I 2010, 8, 36 - entry into force 01.03.2010]
8) dispatch of excise goods on which excise duty has not been paid and which are in the possession of a person or body holding a permit for exemption from excise duty to an excise warehouse if the excise warehousekeeper to whom the goods are dispatched receives the goods at the consignor;
9) [Repealed - RT I 2010, 8, 36 - entry into force 01.04.2010]
10) [Repealed - RT I 2010, 8, 36 - entry into force 01.04.2010]
11) [Repealed - RT I 2010, 8, 36 - entry into force 01.04.2010]
(2) [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 27.  Exemption from excise duty

(1) The following are exempt from excise duty:
1) alcohol imported, or transported to Estonia from another Member State or purchased from an excise warehouse for official purposes by foreign diplomatic representations and consular posts, by representations or representatives of international organisations recognised by the Ministry of Foreign Affairs and by foreign diplomatic representatives, consular agents, except honorary consuls, and representatives of special missions accredited to Estonia;
11) excise goods which are acquired for the armed forces of any State party to the North Atlantic Treaty other than Estonia, for the use of those forces, for the civilian staff accompanying them and for supplying their canteens. The exemption from excise duty specified in this clause also apply to the armed forces and civilian staff of other foreign states and to members thereof and international military headquarters and members thereof and international military educational institutions if so provided by an international agreement ratified by the Riigikogu;
[RT I, 01.06.2013, 1 - entry into force 01.07.2013]
2) excise goods which an excise warehousekeeper uses to verify quality or sends to an independent accredited laboratory for quality control or which the excise warehousekeeper uses to clean production equipment or for other similar production purposes within the limits of the consumption rates established by the excise warehousekeeper and accepted by the Tax and Customs Board;
21) alcohol submitted for the purpose of entering in the State Register of Alcohol for analysis to an accredited and independent laboratory;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
3) abandoned alcohol which completely denatured under the supervision of the tax authority;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
4) abandoned excise goods or excise goods under an excise suspension arrangement, which are destroyed pursuant to the procedure established on the basis of the Customs Act;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
41) excise goods which are in the possession of a person whose excise warehouse activity licence has been revoked and which are destroyed pursuant to the procedure established on the basis of the Customs Act within 30 days as of the date of preparation of an inventory report specified in subsection 44 (2) of this Act;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
5) justified loss of excise goods;
6) alcohol and tobacco products which a traveller brings into Estonia in an amount and under the conditions permitted by §§ 47, 471, 57 and 571 of this Act inside the baggage with which he or she is travelling;
7) alcohol and tobacco products which a foreign natural person sends to a natural person in Estonia in an amount and under the conditions provided for in §§ 48 and 58 of this Act;
8) ester-aldehyde fraction and completely denaturated alcohol;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
81) [Repealed - RT I 2008, 49, 272 - entered into force 01.01.2009]
9) spirit used in the provision of health services or in care-giving in social welfare institutions and issued by pharmacies on prescription;
91) partially denatured alcohol used for the production of products other than food;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
10) spirit used in the production and extemporaneous preparation of medicinal products;
11) spirit used by a state, rural municipality or city agency or an agency administered thereby for the performance of the functions prescribed in the statutes of the agency;
12) spirit used for the provision of veterinary services;
13) spirit used for the purposes of research and development or training;
14) spirit used for the production of cosmetic products which are not alcohol;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
15) spirit used for the production of disinfectants for which the first six digits of the NC are 3808 94 and which is not alcohol sold by way of retail sale;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
16) alcohol used for the production of vinegar for which the first six digits of the NC are 2209;
17) alcohol used for the production of food other than alcohol as an ingredient of the food if the ethanol content in the food produced does not exceed 5 l/100 kg or, in the case of chocolate goods, 8.5 l/100 kg;
18) alcohol used for the production of flavourings added to food with an ethanol content not exceeding 1.2 per cent by volume upon preparation of food. For the purposes of this Act, the flavourings permitted in food pursuant to the Food Act are deemed to be flavourings;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
181) alcohol and tobacco products which are consumed on board an aircraft or ship operated for commercial purposes during an intra-Community passenger service, except goods sold to be taken away;
19) fuel used for air navigation in civil aircraft operated for commercial purposes or in state aircraft, including fuel used for maintenance and repair on board of such aircraft;
191) fuel processed or stored by shipchandlers for the purpose of use by ships operated by the armed forces specified in clause 27) (1) 11) or by the ships specified in clauses 27 221) and 222) of this Act;
20) fuel which is delivered from a third county to Estonia in quantities permitted by § 68 of this Act and pursuant to the procedure provided by this Act;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
21) fuel which is delivered from another Member State to Estonia in quantities permitted by § 69 of this Act and pursuant to the procedure provided by this Act;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
22) fuel used by handlers of fuel entered in the commercial register as undertakings for purposes other than in the capacity of motor fuel or heating fuel. The use for other purposes shall not include the transfer of such fuel, except for the cases specified in clause (1) 23) of this section and subsection 698 (1) of this Act;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
221) fuel used in a ship navigating for commercial purposes outside Estonian waters for navigation and for maintenance and repair;
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
222) diesel fuel for specific purposes used in fishing vessels upon fishing in Estonia or used for regular maintenance of such vessels for preparing the vessels for the next fishing;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
23) specialty and unconventional fuel-like mineral oil bottled in consumer packaging of up to one litre which is not intended for use as motor fuel or fuel oil, or additives to motor fuel or fuel oil, and fuel bottled in consumer packaging of up to one litre transported to a laboratory for analysis;
[RT I, 24.03.2011, 1 - entry into force 01.07.2012]
24) fuel and electricity used in mineralogical processes. "Mineralogical processes" shall mean the processes classified in Division 23 "Manufacture of other non-metallic mineral products" of NACE Rev. 2 nomenclature in Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, pp. 1–39).
[RT I 2008, 49, 272 - entry into force 01.01.2009]
25) [Repealed - RT I 2007, 45, 319 - entry into force 01.01.2008]
26) solid fuels used in households as heating fuel;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
27) fuel produced by producer of fuel, which the producer of fuel uses in its territory as heating fuel or in stationary engine in the production process of fuel;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
28) biofuel specified in clauses 19 (14) 1)–3) of this Act which complies with the biofuel sustainability criteria established on the basis of subsection 58 (2) of the Ambient Air Protection Act until 27 July 2011;
[RT I, 18.11.2010, 2 - entry into force 05.12.2010]
281) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
282) electricity and fuel used to produce electricity and electricity used to maintain the ability to produce electricity;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
283) electricity produced in ships operated for commercial purposes;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
284) electricity used for chemical reduction and in electrolytic and metallurgical processes;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
285) electricity which forms on the average more than 50 per cent of the cost price of the product;
[RT I 2007, 45, 319 - entry into force 01.01.2008]
286) natural gas used for the purpose of operating the natural gas network;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
287) the biofuel specified in clause 19 (14) 21) of this Act;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
29) alcohol and fuel dispatched from an excise warehouse into another Member State to a consignee set out in Article 12.a, 12.b or 12.e of Council Directive 2008/118/EC for official purposes;
[RT I 2010, 8, 36 - entry into force 01.04.2010]
30) excise goods which are dispatched from an excise warehouse to another Member State to a consignee set out in Article 12.c or 12.d of Council Directive 2008/118/EC.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(2) The right to import excise goods specified in clause (1) 1) of this section arises on the basis of a declaration of diplomatic goods.
(21) The VAT and excise duty exemption certificate established by Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.03.2011, p. 1–22) shall be applied in the cases provided for in clauses (1) 1), 11), 29) and 30) of this section if excise goods are acquired from an excise warehouse. The certificate specified in the first sentence of this subsection is not required in the case specified in subsection (2) of this section as well as in the case of refuelling of the water craft or aircraft of the armed forces specified in clause (1) 11) of this section in Estonia directly by an excise warehousekeeper or shipchandler whose place of business and refuelling area of water craft and aircraft are located on the territory of the same airport, heliport or port.
[RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(3) The exemption from excise duty specified in clauses (1) 16) and 17) of this section does not apply to alcohol used in the preparation of food in catering establishments and trading enterprises. Exemption from excise duty is applied to flavourings used in the preparation of food in catering establishments and trading enterprises on the condition that the flavourings are highly concentrated and bottled in sales packaging of up to 0.05 litres from where flavourings are obtained drop by drop.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(4) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(5) In the case of state aid granted as exemption from excise duty, exemption from excise duty is applied after issue of a permit by the European Commission until the expiry of the permit.
(6) The tax authority has reason to believe that excise goods brought by a traveller are used for commercial purposes if:
1) the quantity of the alcohol and tobacco products exceeds the quantitative limits set out in §§ 471 and 571 of this Act or
2) this can be presumed from the purpose of travel, relation to business of the holder of excise goods, the mode of transporting the excise goods to Estonia, the document relating to the excise goods, the quantity of the excise goods, the nature of the excise goods or frequency of importing the excise goods into Estonia.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(7) Excise goods are considered to be acquired from a third country if a traveller has not notified the tax authority in writing when crossing the border of the excise goods transported from Estonia to a third country and the quantity thereof.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(8) With regard to travellers arriving to Estonia from a third country by aircraft, train and ship, the application of exemption from excise duty on alcohol and tobacco products does not depend on the frequency of border-crossing.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]

§ 28.  Procedure for payment of excise duty

(1) Excise duty shall be paid in the Member State where the excise goods are released for consumption according to the rate valid on the date when the tax liability arises.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(11) [Repealed - RT I 2010, 8, 36 - entry into force 01.03.2010]
(12) In the case of unjustified loss of excise goods or violations related to excise goods during transportation between Member States, the Member State where the loss occurred or the violation was committed or where the loss or violation was discovered if the place of occurrence of the loss or commission of the violation could not be ascertained shall be deemed to be the place where the goods are released for consumption.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(13) If excise goods dispatched under an excise suspension arrangement from Estonia to another Member State do not reach their destination and the place of a violation cannot be ascertained, Estonia is deemed to be the place of commission of the violation and taxation shall be based on the excise rate which was valid at the date of dispatch of the excise goods.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(14) The amount of excise duty shall be collected from the person of another Member State by way of professional assistance provided for in § 51 of the Taxation Act.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) If a term for payment of excise duty is extended, excise duty shall be paid pursuant to the excise duty rate valid on the date specified upon extension of the term. Excise duty on excise goods with revenue stamps affixed to them or to the sales packaging thereof on which excise duty has been paid pursuant to clause 24 (3) 5) or subsection 24 (8) or (17) of this Act shall be paid in the amount calculated by deducting the amount of excise duty calculated on the basis of the excise duty rate previously valid from the amount of excise duty calculated on the basis of the excise duty rate valid on the date when the tax liability arose.
(3) Debtors shall pay excise duty pursuant to the procedure established in the Community Customs Code. In the cases specified in subsection 10 (2) and 24 (201) of this Act, a person shall submit an excise duty return on the form of a traveller's declaration and shall pay excise duty pursuant to the procedure provided for in the Community Customs Code.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(4) Excise duty shall be paid into the bank account of the Tax and Customs Board.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(41) In the case of the establishment of a new design of revenue stamps simultaneously with the establishment of the new excise duty rate, the excise goods revenue stamped with the previously valid revenue stamps and released for consumption before entry into force of the new excise duty rate may neither be sold nor stored outside an excise warehouse after the expiry of three calendar months as of the date on which the revenue stamps with the new design enter into force.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(42) Excise duty on revenue stamps the design of which is established simultaneously with the establishment of a new excise duty rate or on excise goods revenue stamped with such revenue stamps shall be paid on the basis of the new excise duty rate.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(43) The Ministry of Finance shall notify the payers of excise duty of changing the design of revenue stamps at least six calendar months before the revenue stamps with the new design enter into force if six calendar months before the revenue stamps with the new design enter into force this Act provides for a new excise duty rate which enters into force on the same day with the entry into force of the revenue stamps with the new design.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(5) [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]
(6) [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]
(7) [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 281.  Notification of tax authority of another Member State

(1) The tax authority shall notify the tax authority of the Member State of dispatch of the excise goods if the obligation to pay excise duty arises as a result of violation upon transportation of excise goods or on unjustified loss which occurs in the course of transportation of the goods under an excise suspension arrangement.
(2) If it is ascertained that violation upon transportation of excise goods under an excise suspension arrangement or unjustified loss occurred actually in Estonia, the tax authority shall notify the tax authority of the Member State where excise duty was imposed on the goods.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 29.  Receipt of excise duty

(1) Excise duty is paid into the state budget.
(2) 3.5 per cent of the excise duty on alcohol and tobacco which is received in the state budget shall be transferred to the Cultural Endowment of Estonia, including 0.5 per cent to be transferred to the physical fitness and sport endowment within the Cultural Endowment of Estonia. Transfers from the excise duty received in the state budget during a calendar month shall be made to the Cultural Endowment of Estonia by the twentieth day of the month following the month of receipt of the excise duty.
(3) [Repealed - RT I 2009, 15, 93 - entry into force 01.04.2009]

§ 30.  Loss of excise goods

(1) “Loss of excise goods” means a shortage of excise goods which occurs in the course of production, storage or transportation of excise goods under an excise suspension arrangement, or a shortage which occurs in the course of production, storage, use or transportation of alcohol, tobacco and fuel in the cases specified in clauses 27 (1) 9)–19), 22)-24) and 27) of this Act.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(2) Maximum levels of loss which may occur upon production of excise goods are approved by the tax authority on the basis of the documents submitted upon application for an excise warehouse activity licence. Maximum levels of loss of excise goods are approved by the Director General of the Tax and Customs Board or an official authorised by the Director General on the basis of the documents submitted upon application for a permit for exemption from excise duty by a person or body specified in subsection 50 (5), clause 692 (2) 1) or 3) of this Act.
[ RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(3) After the discovery of loss of excise goods exceeding the maximum limit, the excise warehousekeeper, registered consignor or the holder of a permit for exemption from excise duty is required to promptly prepare a report in which the extent of the loss and reasons for the occurrence thereof are indicated and, if the loss of excise good is deemed to be justified, to submit the report together with relevant proof to the Tax and Customs Board.
[ RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(4) Total destruction or irretrievable loss of excise goods due to unforeseen circumstances or force majeure is deemed to be justified loss of excise goods if the evidence concerning occurrence of the loss is adequate. Destruction of excise goods upon production, storage or transportation of the goods under normal conditions arising from the characteristic qualities of the goods is also deemed to be justified loss of excise goods. For the purposes of this Act, goods are deemed to be completely destroyed or irretrievably lost if they cannot be used as excise goods, including after processing thereof.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(5) The holder of a permit for exemption from excise duty or a person specified in clause 22 (1) 7) of this Act is liable for payment of excise duty on any loss of excise goods on which excise duty has not been paid as of the moment when the holder of the permit or the person receives the excise goods on which excise duty has not been paid from the excise warehouse or imports the excise goods.
(6) [Repealed - RT I 2010, 8, 36 - entry into force 01.04.2010]
(7) [Repealed - RT I 2010, 8, 36 - entry into force 01.04.2010]
(8) [Repealed - RT I 2010, 8, 36 - entry into force 01.04.2010]
(9) The maximum level of loss of excise goods upon storage and transport of excise goods shall be established by a regulation of the minister responsible for the area.
(10) The principles applied in the case of loss of goods under an excise suspension arrangement apply also upon imposing excise duty on loss which occurs upon transportation to Estonia of excise goods released for consumption in another Member State.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 31.  Security

(1) Security is provided in order to ensure payment of excise duty on goods transported to, produced or stored in or dispatched from an excise warehouse under an excise suspension arrangement. Producers of shale-derived fuel oil are not required to provide security for shale-derived fuel oil produced or stored by them in an excise warehouse under an excise suspension arrangement. No security is required in case of a state-owned excise warehouse of the Defence Forces engaged in fuel handling (hereinafter excise warehouse of the Defence Forces).
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(11) A registered consignee shall provide security to ensure payment of excise duty on excise goods received in the place of business of the consignee.
(12) An undertaking specified in subsection 211 (1) of this Act shall provide security to ensure payment of excise duty on excise goods released for consumption in another Member State upon transportation of the goods to Estonia.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(13) A tax representative shall provide security to ensure payment of excise duty on excise goods transported to Estonia by a distance seller.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(14) A registered consignor shall provide security to ensure payment of excise duty on excise goods dispatched under an excise suspension arrangement.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(15) An excise warehousekeeper which is legally and economically independent of any other producers of alcohol and which produces no excise goods other than beer, wine and fermented beverages, and which production of beer in a calendar year is up to 40,000 litres and the production of wine and fermented beverages in a calendar year totals up to 15,000 litres shall, at the request of the tax authority, provide security to ensure payment of excise duty. The tax authority may request the security if it has reasons to believe that the person may fail to discharge the tax liability. An excise warehousekeeper is considered to be legally and economically independent of any other producers of alcohol, inter alia, in case it is not owned by a company which owns another producer of alcohol or which has a direct or indirect holding in a company which owns another producer of alcohol, and in case it is not owned by a company where a company which owns another producer of alcohol has a direct or indirect holding.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(16) The Tax and Customs Board may demand that a handler of liquid combustible substances and a handler of heavy fuel oil or shale-derived fuel oil specified in subsection 24 (52) of this Act provide security in order to ensure the payment of excise duty on the entire quantity of liquid combustible substances, heavy fuel oil and shale-derived fuel oil in his or her possession, if there is reason to believe that the person may fail to discharge the tax liability, also taking into account the provisions of subsections 24 (51) and (52) of this Act. The Tax and Customs Board shall decide on determining a security for a person specified in this subsection within ten working days as of the date when the fuel on a person specified in this subsection has been taken in custody on the basis of the Liquid Fuel Act. The Tax and Customs Board shall be entitled to take in custody the fuel on a person specified in this subsection until the provision of security.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(2) The Tax and Customs Board may demand that a person specified in clause 50 (5) 6), 10), 11) or 14) of this Act or a holder of a permit for exemption from excise duty on energy or a holder of a permit for production of fuel from waste provide security in order to ensure the payment of excise duty on alcohol specified in clauses 27 (1) 91) and 14)–18), or fuel or electricity specified in clauses 191), 22), 222), 24), 27), 282), 284) and 285) of this Act if there is reason to believe that the person may fail to discharge the tax liability.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(3) The provisions of law concerning security for a customs debt apply to a security for payment of excise duty. The provisions of law apply to the provision, acceptance, use and release of a security.
(4) The amount of security shall be determined by the Tax and Customs Board. The amount of security shall be determined on the basis of the size of the tax liability which may arise or has arisen as calculated by the excise warehousekeeper, registered consignee, applicant for an excise warehouse activity licence, applicant for the activity licence of a registered consignee, distance seller, tax representative, registered consignor or a person specified in subsection (2) of this section.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(5) The size of a tax liability which may arise or has arisen shall be calculated:
1) in the case of the persons specified in subsection (2) of this section, on the basis of the average quantity of excise goods on which excise duty has not been paid in the possession of the persons;
2) in the case of an excise warehouse, on the basis of the total amount of the average quantity of excise goods stored in the excise warehouse under an excise suspension arrangement, the maximum quantity of excise goods transported concurrently under an excise suspension arrangement and the quantity of excise goods subject to excise duty dispatched from the excise warehouse during a calendar month;
3) in the case of a registered consignee, on the basis of the average quantity of excise goods received under an excise suspension arrangement within a calendar month;
31) in the case of a registered consignor, on the quantity of excise goods dispatched under an excise suspension arrangement;
[RT I 2010, 8, 36 - entry into force 01.04.2010]
4) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
41) in the case of a tax representative, on the basis of the quantity of excise goods transported from another Member State to Estonia within one calendar month;
[RT I 2010, 8, 36 - entry into force 01.04.2010]
5) in the case of an undertaking specified in subsection 211 (1) of this Act, on the maximum quantity of excise goods transported concurrently to the undertaking.
(51) [Repealed - RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(6) In the event of continuous activity, the size of a tax liability which may arise or has arisen shall be calculated on the basis of the information of the last six calendar months. In the event of the commencement of activities or in the event of irregular activities or if a person intends to substantially extend or restrict activities, the size of a tax liability which may arise or has arisen shall be calculated on the basis of the business plan and in co-operation with the Tax and Customs Board.
(7) In order to determine the amount of security in the case of tobacco products and alcohol, the size of the tax liability which may arise or has arisen on the maximum amount of revenue stamps which have been issued to the person from the Tax and Customs Board but on which excise duty has not been paid shall also be taken into account.
(8) The amount of security is equal to or smaller than the size of the tax liability which may arise or has arisen.
(9) The bases for determination of and the minimum rates for the amount of security shall be established by a regulation of the minister responsible for the area.
[RT I 2005, 68, 527 - entry into force 01.01.2006; 01.07.2006]

§ 32.  Provision of new security

An excise warehousekeeper, a registered consignee, persons specified in subsection 211 (1) and subsections 31 (16) and (2) of this Act and a tax representative shall submit new security to the Tax and Customs Board not later than five days prior to the expiry of the previous security. The period of validity of the new security commences on the date following the date of expiry of the previous security.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]

§ 33.  Obligation to measure excise goods

(1) An excise warehousekeeper who produces excise goods, a handler of liquid combustible substances, a handler of biofuels and a producer of fuel from waste shall measure the quantity of raw material, semi-finished products and production of excise goods and, in the case of the production of alcohol, the ethanol content. An excise warehousekeeper need not measure the quantity of raw material or semi-finished products of excise goods upon production of shale-derived fuel oil, excluding the use of semi-finished products for the purposes specified in clause 27 (1) 27) of this Act.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(2) An excise warehousekeeper, a person specified in subsection 24 (5) of this Act, a shipchandler, a handler of fuel who holds a permit for exemption from excise duty on energy, a producer of fuel from waste and a registered consignee shall measure the quantity of excise goods upon delivery of the excise goods from the place of business thereof and acceptance of the excise goods. A person specified in clause 692 (2) 6) of this Act shall measure the quantity of the fuel used as heating fuel in the production process of fuel or in stationary engine.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(3) A producer of heat from solid fuel shall measure the quantity of solid fuel used for the production of heat prior to the commencement of use thereof for the production of heat.
(4) A payer of excise duty on electricity and a payer of excise duty on natural gas shall measure the quantity of electricity, natural gas used for own purposes and the quantity of the electricity transmitted or natural gas transferred to consumers and the quantity of natural gas used for the production of heat.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 331.  Requirements for measurement of excise goods

(1) The measurement provided for in § 33 of this Act (hereinafter measurement of excise goods) shall be carried out according to the measurement procedures prepared on the basis of the relevant internationally recognised measurement methods.
[RT I, 10.05.2014, 1 - entry into force 20.05.2014]
(2) In case of measurement of excise goods, the traceability of the results of measurement must be proved on the basis of the Metrology Act.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(3) The traceability of the results of measurement need not be proved in the following cases:
1) in case of an excise warehousekeeper, except upon production of excise goods or storing excise goods in a stationary container;
2) in case of an excise warehousekeeper specified in subsection 35 (1) of this Act;
21) in case of an excise warehousekeeper specified in subsection 31 (15) of this Act;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
3) in case of an excise warehousekeeper who engages only in supplying aircraft or ships;
4) in case of a registered consignee, except upon storing excise goods in a stationary container;
5) in case of a handler of biofuels, a producer of fuel from waste, a handler of liquid combustible substances, a handler of liquefied gas and liquefied gas components, a shipchandler, a handler of liquid fuel who holds a permit for exemption from excise duty on energy, a producer of heat from solid fuel, a payer of excise duty on natural gas and a payer of excise duty on electricity;
6) upon carrying out the measurement of shale-derived fuel oil by weighing;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
7) in case of excise warehouse of the Defence Forces.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(4) The competency of a measurer is proven if an accreditation institution has accredited the measurer or assessed and attested the measurer to be professionally competent for the measurement provided for in § 33 of this Act taking into consideration that the measurement process applied upon the production and storage of excise goods enables the quantity of excise goods actually produced and stored and, in the case of alcohol, also the ethanol content to be ascertained.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(5) In order to ensure proven traceability of measurement results, a person obligated to carry out measurements of excise goods may let himself or herself to be accredited or assessed and attested to be professionally competent or use the services of a laboratory of an accredited third party.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(6) The requirements for the metrological characteristics of measuring instruments and measurement procedures used for measuring excise goods shall be established by a regulation of the minister responsible for the area.
[RT I, 10.05.2014, 1 - entry into force 20.05.2014]
(7) The measuring instruments used for measuring excise goods shall be verified or calibrated.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 332.  Organisation of measurement of excise goods

(1) A person specified in § 33 of this Act shall document the results of the measurement of excise goods and, in case of solid fuel the calorific value, and keep records thereof.
(2) A warehousekeeper, a person specified in subsection 24 (5) of this Act, a shipchandler and a producer of fuel from waste shall, in case of the production of excise goods, prepare a document describing the production process and the storage of excise goods setting out when upon production and in which phases of the production process and when upon storage the measurements are carried out. An excise warehousekeeper who produces alcohol shall specify and document the phases of the production process where the alcohol produced undergoes irreversible qualitative or quantitative changes, including changes in ethanol content. A person specified in clause 692 (2) 6) of this Act shall prepare the description of the use of the fuel exempt from excise duty, which is used as heating fuel in the production process of fuel or in stationary engine.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(3) A registered consignee who stores excises goods in a stationary container shall prepare a document describing the measurements carried out upon storage.
(4) The tax authority has the right to request that amendments be made in to the organisation of measurement of excise goods for ascertaining the quantity of excise goods actually produced and stored.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

Chapter 3 EXCISE WAREHOUSE AND PLACE OF BUSINESS OF REGISTERED CONSIGNEE, EXCISE WAREHOUSE ACTIVITY LICENCE AND ACTIVITY LICENCE OF REGISTERED CONSIGNEE, AND TAX REPRESENTATIVE  
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 34.  Requirements for excise warehouse and place of business of registered consignee

(1) An excise warehouse and the place of business of a registered consignee shall meet the following requirements:
1) the excise warehousekeeper or the registered consignee has the exclusive right to use the territory of the excise warehouse and the place of business of the registered consignee respectively on the basis of a document certifying the right to use the land, and the territory of the excise warehouse is enclosed by a permanent barrier;
2) the premises used as the excise warehouse or the place of business of the registered consignee are separate from the premises of other persons and other premises used for non-commercial purposes;
3) the entrances and exits and the containers of the excise warehouse located in the excise warehouse or the place of business of the registered consignee are such that a customs seal can be affixed to them.
(2) Retail trade in excise goods is prohibited in excise warehouses.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 341.  Receipt of excise goods by excise warehousekeeper outside excise warehouse

An excise warehousekeeper may, with the permission of the tax authority, receive outside the excise warehouse only excise goods dispatched from another Member State under an excise suspension arrangement. The tax authority grants permission if all the following conditions are fulfilled:
1) receipt of excise goods outside the excise warehouse is justified;
2) the traceability of the results of measurement for ascertaining the actual quantity of excise goods is ensured at the place of receipt of the excise goods;
3) goods are received at a place from where the excise warehousekeeper does not dispatch the goods any further.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 35.  Special conditions for keeping excise warehouses

(1) The provisions of clauses 34 (1) 1) and 3) and 40 (1) 1) of this Act do not apply to excise warehousekeepers who operate outside a city, town or small town as undertakings providing accommodation and catering services within the meaning of the Tourism Act (RT I 2000, 95, 607; 2002, 63, 387) and whose activities meet the following conditions:
1) no excise goods other than beer, wine and fermented beverages are produced;
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
2) beer, wine and fermented beverages are produced in an amount of up to 4000 litres per calendar year;
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
3) production takes place in the premises which the person providing the accommodation and catering services uses for business purposes and which have been accepted by the Tax and Customs Board;
4) the beer, wine and fermented beverages produced in the excise warehouse are sold only for consumption on the premises of the place of business of the undertaking providing accommodation and catering services;
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
5) the excise warehousekeeper does not receive alcohol in the excise warehouse.
(2) An excise warehousekeeper specified in subsection (1) of this section need not provide security.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(3) [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 351.  Special conditions for registered consignees

(1) If a registered consignee receives occasionally excise goods under an excise suspension arrangement, which are dispatched from another Member State, and the registered consignee is not engaged in the provision of the services of wholesale or storage of excise goods of the same type as the received goods, the size of a tax liability which may arise shall be calculated on the basis of the quantity of excise goods received by the registered consignee under an excise suspension arrangement.
(2) Sections 34 and 36 of this Act do not apply to a registered consignee specified in subsection (1) of this Act.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 36.  Obligations of excise warehousekeeper and registered consignee

(1) Except in the cases specified in subsection (2) of this section, an excise warehousekeeper and a registered consignee are required:
1) to keep separate documented records of excise goods, broken down by excise duty rate, case of exemption from excise duty and excise suspension arrangement;
2) to maintain stock records such that the information in the documents of the stock records corresponds to the accompanying documents concerning the movement of excise goods;
21) in the case of an excise warehouse, to receive the excise goods transported to the excise warehousekeeper or the registered consignee under an excise suspension arrangement in the excise warehouse or at the place provided for in § 341 of this Act;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
22) to register the excise goods immediately after transportation; separate records shall be kept on excise goods received outside an excise warehouse or the place of business of a registered consignee;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
23) to maintain on paper the documents which provide the basis for the documents in the national electronic management system for accompanying documents of excise goods (hereinafter SADHES) or the computerised system of delivery notes specified in Article 21 of Council Directive 2008/118/EC for the term of preservation of accounting source documents provided for in the Accounting Act;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
3) to maintain an accumulating account on the creation of the obligation to pay excise duty, whereupon the information as at the end of each working day, which is also the information as at the beginning of the next working day, shall be approved by the signature of the excise warehousekeeper, the registered consignee or the representative thereof. If the account is maintained in electronic form, the print-out the information on the tax liability as at the end of each working day shall be signed. Documents relating to the obligation to pay excise duty shall be bound in a separate folder and numbered consecutively;
4) to submit documents in proof of changes in the information specified in § 39 of this Act to the tax authority and apply these changes after acceptance thereof by the tax authority. The tax authority shall be notified of changes the occurrence of which could not be foreseen not later than on the next working day and documents in proof thereof shall be submitted to the tax authority.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
41) to submit supplementary documents pursuant to § 39 of this Act sixty days before commencement of the production of excise goods if documents concerning production operations were not submitted upon application for an excise warehouse activity licence and to commence the production of excise goods with the permission of the tax authority after acceptance of all the required documents by the tax authority;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
5) to submit, during the calendar month following a period of taxation, a calculation of the tax liability specified in subsection 31 (4) of this Act to the Tax and Customs Board if the tax liability arising during the period of taxation was more than 20 per cent greater or the tax liability arising during the last three periods of taxation taken separately was more than 10 per cent greater than the size of the tax liability which may arise or have arisen and which was taken as the basis for calculation of the security;
6) if necessary, to increase the security within fourteen working days in accordance with the amount of security determined by the Tax and Customs Board;
7) to be liable for payment of excise duty on excise goods in the excise warehouse or the place of business of the registered consignee;
8) in the case of an excise warehouse, to be the only undertaking producing and storing excise goods in the excise warehouse for the keeping of which the warehousekeeper has an excise warehouse activity licence and not to permit other undertakings to produce or receive excise goods in the excise warehouse or dispatch excise goods from the excise warehouse pursuant to any procedure or in any manner;
9) to be the only registered consignee receiving, storing and dispatching excise goods in the place of business of the registered consignee for the keeping of which the consignee has an activity licence of a registered consignee;
10) [Repealed - RT I 2010, 8, 36 - entry into force 01.03.2010]
11) to store excise goods separately from other goods. Excise goods on which excise duty has been paid and excise goods on which excise duty has not been paid shall be stored separately in the excise warehouse. Packaged excise goods shall be grouped in the excise warehouse according to the owners of the goods;
12) to store excise goods in the excise warehouse or the place of business of the registered consignee such that an official conducting an inspection is ensured access to each container and lot of goods without moving goods;
13) to ensure that the Tax and Customs Board has access to all parts of the premises and territory of the excise warehouse or the place of business of the registered consignee and to provide them with separate working premises and means of communication if necessary;
14) in the case of an excise warehouse, in the event that excise goods are dispatched under an excise suspension arrangement, to verify the right of the consignee to receive the goods under the excise suspension arrangement;
15) upon transportation of excise goods to another Member State under an excise suspension arrangement, to number the grouped packaging or transport packaging of the excise goods and ensure that access to the excise goods is impossible without leaving traces;
16) to monitor that, upon the transfer of excise goods to the holder of a permit for exemption from excise duty, the quantity of excise goods exempt from excise duty transferred to the holder of a permit for exemption from excise duty does not exceed the quantity of excise goods not acquired pursuant to information in the permit and to record promptly the information concerning the transferred excise goods exempt from excise duty in the permit for exemption from excise duty;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
161) to verify, upon transfer of goods for supplies for aircraft or ships that the recipient of such goods is a person entitled to receive tax-free excise goods;
17) in the case of the production of spirit, to take samples from each lot of the cereals used as raw material for spirit for laboratory analysis to determine starch content, moisture and impurities. Upon the production of spirit from raw material other than cereals, to take samples from each lot of the raw material for laboratory analysis on the basis of which it is possible to ascertain the maximum quantity of spirit that can be produced from such raw material. The samples of cereals for laboratory analysis shall be preserved for 180 days as of the date on which the samples were taken. The procedure for taking and preservation of samples shall be approved by the tax authority.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
18) to notify the tax authority of the fiscal marking of fuel before performing such activities;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
181) to submit to the tax authority through the SADHES supporting documents module an analysis record of an accredited laboratory confirming the compliance of the denaturing substances or ester-aldehyde fraction with the requirements of this Act upon the dispatch of denatured alcohol or ester-aldehyde fraction from an excise warehouse;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
19) to keep records of the quantity of denatured alcohol dispatched from the excise warehouse and of the ethanol content of such alcohol, broken down by type of denaturing activity and consignee;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
20) to keep records of the quantity of fuel marked with a fiscal marker which is dispatched from the excise warehouse, broken down by type of fuel and consignee of the fuel.
(2) Excise warehousekeepers specified in § 35 of this Act shall meet the requirements provided for in clauses (1) 1), 3), 4), 7), 8), 10), 12) and 13) of this subsection.
[RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 361.  Obligations of tax representative

A tax representative is required to:
1) keep documented records of distance sellers who are represented upon payment of excise duty and of recipients of excise goods by registering the information listed in §§ 442 and 444 of this Act;
2) maintain an accumulating account on the creation of the obligation to pay excise duty;
3) immediately ascertain the circumstances why the notice specified in subsection 442 (1) of this Act was not submitted in due time, if the notice was not submitted in due time. If the tax representative has not received the notice on the tenth day at the latest after the date of delivery of the excise goods which is communicated by the distance seller, to notify the Tax and Customs Board thereof in writing;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
4) upon discovery of a loss of excise goods which occurs in the course of distance sale, notify the Tax and Customs Board immediately thereof and prepare a report setting out the extent of and reasons for the loss and submit the report together with relevant proof to the regional structural unit of the Tax and Customs Board exercising supervision over the tax representative.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 37.  Reporting

(1) An excise warehousekeeper is required to submit a report on the movement of excise goods and stock in the warehouse to the Tax and Customs Board not later than by the fifteenth day of the calendar month following the taxable period.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(2) The form of reports on the movement of excise goods and stock in a warehouse and the procedure for completing the form shall be established by a regulation of the minister responsible for the area.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 38.  Excise warehouse activity licence and activity licence of registered consignee

(1) An excise warehouse activity licence or an activity licence of a registered consignee grants the right to operate as an excise warehousekeeper or a registered consignee in a location accepted by the Tax and Customs Board. If a registered consignee does not have a place of business, an activity licence of a registered consignee grants the right to receive excise goods under the excise suspension arrangement at a location of which the Tax and Customs Board is notified.
(2) An excise warehouse activity licence and an activity licence of a registered consignee is granted by a decision of the tax authority.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(3) [Repealed - RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 39.  Documents to be submitted upon application for excise warehouse activity licence and activity licence of registered consignee

(1) An applicant for an excise warehouse activity licence or an activity licence of a registered consignee shall submit the following information and documents to the Tax and Customs Board:
1) a written application setting out the reasons for the foundation of an excise warehouse or the place of business of a registered consignee, the address of the excise warehouse or place of business of the registered consignee to be founded, the contact details of the applicant and requisite information concerning the applicant’s bank;
11) information on the place of receipt of excise goods;
[RT I 2004, 84, 569 - entry into force 01.01.2005]
2) the business plan;
3) a plan of the layout of the excise warehouse or the place of business of the registered consignee setting out the area of and points of access to the territory, buildings and structures, and plans of the buildings setting out the area of the rooms and the entrances and exits;
4) the name of the owner of the buildings, rooms, structures and territory and an excerpt from the land register or any other notarially authenticated document certifying the exclusive right of the excise warehousekeeper or registered consignee to use the territory, buildings, rooms and structures of the excise warehouse or the place of business of the registered consignee;
5) a description of the use of the rooms of the excise warehouse setting out, in the case of production of excise goods, the places where raw material, semi-finished products and finished products are stored;
6) plans of the location of the containers of excise goods, raw material thereof and semi-finished products and information on the capacity of the containers;
61) in the case of the production of excise goods, plans of technological equipment and pipelines;
[RT I 2008, 49, 272 - entry into force 01.07.2009]
7) the accounting policies and procedures;
71) rules for organisation of work in the excise warehouse or a place of business of the registered consignee;
[RT I 2008, 49, 272 - entry into force 01.07.2009]
72) a description of the production process of excise goods and a description of the storage of excise goods;
[RT I 2008, 49, 272 - entry into force 01.07.2009]
8) in the case of an excise warehouse, the consumption rates specified in clause 27 (1) 2) of this Act;
9) the maximum levels of loss of excise goods specified in subsection 30 (2) of this Act;
10) a certificate of competence to carry out measurements;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
11) a contract for use of services of an independent accredited laboratory for the measurement of excise goods.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(2) The business plan specified in clause (1) 2) of this section shall contain the following information:
1) a description of the excise goods produced and stored under an excise suspension arrangement and, in the case of a registered consignee, a description of the excise goods received under an excise suspension arrangement;
[RT I 2004, 84, 569 - entry into force 01.01.2005]
2) in the case of an excise warehouse, the average quantity of excise goods stored in the excise warehouse under an excise suspension arrangement during one calendar month according to the types of excise goods and the excise duty rates specified in §§ 46, 56 and 66 of this Act;
3) in the case of a registered consignee, the average quantity of excise goods received under an excise suspension arrangement during one calendar month according to the types of excise goods and the excise duty rates specified in §§ 46, 56 and 66 of this Act;
[RT I 2004, 84, 569 - entry into force 01.01.2005]
4) the estimated annual turnover of excise goods;
5) in the case of an excise warehouse, the production capacity of excise goods and the maximum storage capacity of excise goods in the excise warehouse and the maximum quantity of excise goods transported concurrently under an excise suspension arrangement;
6) a calculation of the size of the tax liability which may arise or has arisen as specified in subsection 31 (4) of this Act;
7) [Repealed - RT I 2008, 49, 272 - entry into force 01.01.2009]
(21) A registered consignee who occasionally receives excise goods under an excise suspension arrangement, which are dispatched from another Member State, shall, upon application for an activity licence of a registered consignee, submit a written application which shall set out the place and date of the receipt of the excise goods, a description, the quantity and purpose of use of the excise goods received as well as the areas of activity, the contact details and requisite information concerning the bank thereof and information concerning the consignor of the goods.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(3) In order to obtain an excise warehouse activity licence for an excise warehouse which complies with the conditions provided for in subsection 35 (1) of this section, the applicant shall submit the documents and information specified in clauses (1) 1), 2), and 5) of this section.
(4) The documents specified in subsection (1) of this section shall be signed by the person applying for the excise warehouse activity licence or an activity licence of a registered consignee or by a representative thereof.
(5) The Tax and Customs Board has the right to demand that an applicant for an excise warehouse activity licence or an activity licence of a registered consignee submit other relevant documents in addition to the documents specified in subsection (1) of this section.

§ 40.  Issue of excise warehouse activity licences and activity licences of registered consignee

(1) An excise warehouse activity licence or an activity licence of a registered consignee shall be issued to a person if:
1) the person, except for excise warehouse of the Defence Forces, is entered in the commercial register and is registered in Estonia as a person liable to value added tax;
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
2) bankruptcy or liquidation proceedings have not been brought against the person;
3) during the year immediately preceding the date of submission of an application for an excise warehouse activity licence or for an activity licence of a registered consignee, the Tax and Customs Board has not revoked the specified licence of the person for reasons specified in clause 43 (1) 1) or subsection 43 (2) of this Act;
4) the person does not have tax arrears, including tax arrears payable in instalments;
5) the excise warehouse or the place of business of the registered consignee complies with the requirements provided for in § 34 of this Act or the excise warehouse complies with the requirements provided for in § 35 of this Act;
6) the accounting policies and procedures are in compliance with the requirements provided for in the Accounting Act;
7) in warehouse stock records and accounting of the excise warehouse or the place of business of the registered consignee, the excise goods are recorded to the accuracy of eight digits of the CN code and, in the case of alcohol, the ethanol content and quantity in litres are recorded and, in the case of fuel, the quantity is recorded in accordance with the units used for calculating the excise duty rate set out in § 66 of this Act and, in the case of tobacco products, the quantity is recorded in pieces or kilograms respectively;
8) the documents and information listed in subsections 39 (1) and (5) of this Act have been submitted, and the Tax and Customs Board has accepted them;
9) the security required on the basis of this Act is accepted by the Tax and Customs Board.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
10) [Repealed - RT I 2008, 49, 272 - entry into force 01.01.2009]
(11) An activity licence of a registered consignee shall be issued separately for the receipt of each consignment provided that the following conditions are met:
1) an applicant for the activity licence receives occasionally excise goods under an excise suspension arrangement, which are dispatched from another Member State, and the applicant for the activity licence has not engaged in the provision of the services of wholesale or storage of excise goods of the same type as the received goods during the twelve months preceding the month of submission of the application;
2) the documents and information specified in subsection 39 (21) of this Act have been submitted;
3) the excise goods received on the basis of an activity licence are not stored for the purpose of providing a service or sold by way of wholesale;
4) the requirements specified in clauses (1) 1) – 4) and 9) of this section have been fulfilled.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(12) The issue of an excise warehouse activity licence or an activity licence of a registered consignee may be refused if the person or a member of the management or controlling body of the legal person has, during the twelve months preceding the month of submission of the application, committed at least one of the misdemeanours provided for in §§ 1531–1552 of the Taxation Act for which a natural person was punished by a fine exceeding 100 fine units or a legal person by a fine exceeding 2000 euros or at least one of the offences provided for in §§ 335, 336, 374–3762, 3891–391 and 393 of the Penal Code.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(13) The issue of an activity licence of a registered consignee separately for the receipt of each consignment may be refused if the person has violated the condition provided for in clause (11) 3) of this section during the twelve months preceding the month of submission of the application for activity licence.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(2) A decision to issue or to refuse to issue an excise warehouse activity licence or an activity licence of a registered consignee shall be made within thirty days, in the case of the production of excise goods within sixty days as of the date of submission of the documents specified in § 39 of this Act. The term for the issue of an excise warehouse activity licence may be extended by up to thirty days due to the conduct of an expert assessment. An activity licence shall be issued to an excise warehousekeeper or a registered consignee not later than on the date following the date of acceptance of the security. If proceedings have been initiated in respect to a person applying for an excise warehouse activity licence or an activity licence of a registered consignee or to a member of the management and controlling body of such person regarding at least one of the offences or misdemeanours referred to in subsection (12) of this section, the term for making a decision on granting the excise warehouse activity licence or the activity licence of a registered consignee may be extended until a decision concerning the violation specified in this subsection of this section enters into force.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(21) An activity licence of a registered consignee shall be issued to a registered consignee who receives occasionally excise goods under an excise suspension arrangement, which are dispatched from another Member State within seven days as of the date of provision of security and submission of the documents and information specified in subsection 39 (21) of this Act.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(3) Prior to activities commencing in an excise warehouse, a committee appointed by the Director General of the Tax and Customs Board or an official authorised by the Director General shall carry out an inventory in the excise warehouse in the presence of the excise warehousekeeper or a representative thereof and prepare an inventory report setting out the quantity of excise goods in the possession of the excise warehousekeeper. The excise warehousekeeper shall register the excise goods in the stock records in the quantity specified in the inventory report.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(4) The Tax and Customs Board has the right to demand that amendments be made to the information submitted upon application for an excise warehouse activity licence or an activity licence of a registered consignee even after the activity licence has been issued, and a decision of independent experts may be taken as the basis therefor if necessary. If, according to the results of an expert assessment, the excise warehousekeeper or registered consignee has submitted incorrect information, the costs relating to the expert assessment shall be covered by the excise warehousekeeper or registered consignee. The Tax and Customs Board shall submit a claim for reimbursement of the costs pursuant to the provisions of the Taxation Act.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 401.  Activity licence of registered consignor

(1) An activity licence of a registered consignor grants the right to operate as a registered consignor.
(2) Upon application for an activity licence of a registered consignor, the registered consignor shall submit a written application to the tax authority which shall set out the following information:
1) the time and place of importation of the excise goods;
2) the description of the imported excise goods and the commodity code thereof to the accuracy of eight digits of the CN code and, in the case of alcohol, the ethanol content and quantity in litres shall be recorded and, in the case of fuel, the quantity shall be recorded in accordance with the units used for calculating the excise duty rate set out in § 66 of this Act and, in the case of tobacco products, the quantity shall be recorded in pieces or kilograms;
3) a calculation of the size of the tax liability which may arise or has arisen as specified in subsection 31 (5) of this Act;
4) the name of the consignee and the status of the consignee as a payer of excise duty, number and address of the place of business of the payer of excise duty;
5) address of the place and time of transfer of the excise goods to the consignee;
6) the name, address of the residence or registered office, address of the place of business, contact details of the applicant for the activity licence, requisite information concerning the applicant’s bank and information concerning the applicant's other business activities.
(3) In order to issue an activity licence of a registered consignor, the tax authority has the right to demand that an applicant for the activity licence submit other relevant information in addition to the information specified in subsection (2) of this section.
(4) An activity licence of a registered consignor shall be issued by a decision of the tax authority separately for each dispatch of excise goods. An activity licence of a registered consignor shall be issued if all the following conditions are met:
1) the excise goods to be dispatched to another Member State are imported by the consignor;
2) the excise goods are dispatched to another Member State to a person who has the right to receive excise goods under the excise suspension arrangement;
3) the information specified in subsection (2) of this section has been submitted;.
4) the requirements specified in clauses 40 (1) 1) – 4) and 9) of this Act have been fulfilled.
(5) An activity licence of a registered consignor shall be issued to a registered consignor within seven days as of the date of provision of security and submission of the information specified in this section.
(6) The issue of an activity licence of a registered consignor may be refused if:
1) the person or a member of the management or controlling body of the legal person has, during the twelve months preceding the month of submission of the application, committed at least one of the misdemeanours provided for in §§ 1531–1552 of the Taxation Act for which a natural person was punished by a fine exceeding 100 fine units or a legal person by a fine exceeding 2000 euros or at least one of the offences provided for in §§ 335, 336, 374–3762, 3891–391 and 393 of the Penal Code;
[RT I 2010, 22, 108 - entry into force 01.01.2011]
2) the person has violated the conditions provided for in subsection (4) of this section during the twelve months preceding the month of submission of the application for an activity licence.
(7) A registered consignor shall notify immediately of changes to the information specified in subsection (2) of this section. If the information changes, all the conditions provided for in subsection (4) of this section must be fulfilled.
(8) An activity licence of a registered consignor becomes invalid if the information which was basis for the issue of the activity licence changes and the changes do not comply with the conditions set out in subsection (4) of this section.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 41.  Registration of excise warehousekeepers, registered consignees, registered consignors and tax representatives in information system

(1) Upon the issue of an excise warehouse activity licence, an activity licence of a registered consignee, an activity licence of a registered consignor or an activity licence of a tax representative to the applicant therefor, the tax authority shall register the applicant in the electronic information system of the tax authority and assign an excise warehousekeeper, registered consignee, registered consignor or tax representative number respectively to the applicant.
(2) The information to be entered in the information system and the combination of excise warehousekeeper, registered consignee, registered consignor and tax representative numbers shall be established by a regulation of the minister responsible for the area.
(3) The tax authority shall disclose information on whether a person has been registered as an excise warehousekeeper, registered consignee, registered consignor or tax representative.
(4) The tax authority shall release the following data entered in the information system to a competent state authority of another Member State:
1) the excise warehousekeeper number, registered consignee number or registered consignor number;
2) the address of the excise warehousekeeper, registered consignee or registered consignor;
3) the type of excise goods which the excise warehousekeeper or registered consignee may receive and the type of excise goods which the registered consignor may dispatch to another Member State;
4) the address of the structural unit of the tax authority exercising supervision over the excise warehouse or the place of business of the registered consignee and the activities of the registered consignor;
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
5) the date of issue and the period of validity of the activity licence of the excise warehousekeeper, registered consignee and registered consignor.
(5) The data entered in the information system specified in subsection (1) of this section are, pursuant to the Taxation Act, a part of the register of taxable persons.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 42.  Suspension of excise warehouse activity licence and activity licence of registered consignee

(1) The tax authority shall suspend an excise warehouse activity licence or an activity licence of a registered consignee if
1) there is no security;
2) at least five days before the expiry of security the excise warehousekeeper or the registered consignee has not provided new security, or
3) bankruptcy proceedings have been brought against the excise warehousekeeper or the registered consignee.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(2) The tax authority may suspend an excise warehouse activity licence or an activity licence of a registered consignee if:
[RT I 2010, 8, 36 - entry into force 01.04.2010]
1) proceedings have been initiated against the holder of the licence concerning a misdemeanour provided for in §§ 1531–1552 of the Taxation Act or violation of the customs rules provided for in the Customs Act, for which the punishment prescribed is a fine exceeding 100 fine units in the case of a natural person and a fine exceeding 2000 euros in the case of a legal person;
[RT I 2010, 22, 108 - entry into force 01.01.2011]
2) proceedings have been initiated against the holder of the licence concerning at least one offence provided for in §§ 335, 336, 374–3762, 3891–391 and 393 of the Penal Code;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
3) the holder of the licence has submitted false information or falsified documents upon application for the excise warehouse activity licence or the activity licence of a registered consignee or has made changes in the information on the basis of which the activity licence was applied for and applied the changes without acceptance of the tax authority;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
4) the security of the holder of the licence does not comply with the requirements of the Taxation Act;
5) the holder of the licence has failed to comply with an administrative act of the tax authority concerning the failure to comply with the requirements of this Act or;
[RT I 2010, 8, 36 - entry into force 01.04.2010]
6) the holder of the licence submits an application for the suspension of the excise warehouse activity licence or the activity licence of a registered consignee issued to the holder.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(3) An excise warehouse activity licence or an activity licence of a registered consignee may be suspended for up to sixty days or until a decision concerning the violation specified in subsection (2) of this section enters into force.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(4) A registered consignee whose activity licence has been suspended shall not receive excise goods under an excise suspension arrangement.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(5) An excise warehousekeeper whose activity licence has been suspended shall not:
1) receive excise goods under an excise suspension arrangement;
2) dispatch excise goods under an excise suspension arrangement, except in the case the excise goods are received by the recipient of the excise goods at the consignor;
3) dispatch the excise goods on which excise duty has not been paid if the excise warehousekeeper has no security or if the security does not comply with the requirements;
4) produce excise goods, with the exception of denaturing of alcohol.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(51) In the case specified in clause (5) 3) of this section, it is permitted to dispatch excise goods only if, on the basis of a regulation of a tax authority, the excise duty has been paid prior to dispatching the excise goods.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(6) Production of excise goods under an excise suspension arrangement the production of which is uncompleted on the date of the suspension of an excise warehouse activity licence may be continued with the permission of the tax authority.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(7) An excise warehousekeeper or a registered consignee may continue activities on the basis of a written decision of tax authority or a person authorised by him or her.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(8) Before making a decision concerning the suspension of an activity licence, the tax authority may impose a penalty payment upon failure to comply with an administrative act prepared for compliance with the requirements of this Act. The upper limit for a penalty payment is 3200 euros unless the upper limit of penalty payment has been provided for in the Taxation Act.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

§ 43.  Revocation of excise warehouse activity licence and activity licence of registered consignee

(1) The tax authority shall revoke an excise warehouse activity licence or an activity licence of a registered consignee if:
[RT I 2010, 8, 36 - entry into force 01.04.2010]
1) the circumstances specified in section 42 (1) or clauses (2) 3), 4) or 5) of this Act which caused the suspension of the excise warehouse activity licence or the activity licence of a registered consignee continue to exist for sixty days after the date of suspension of the licence;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
11) the holder of the licence at whose request the excise warehouse activity licence or the activity licence of a registered consignee was suspended does not submit an application for continuation of the activities within sixty days after the date of the suspension of the activity licence;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
2) the excise warehousekeeper or the registered consignee submits an application for revocation of the excise warehouse activity licence or the activity licence of a registered consignee issued thereto;
3) the excise warehousekeeper or registered consignee is declared bankrupt or bankruptcy proceedings are terminated by abatement;
[RT I 2010, 8, 36 - entry into force 01.03.2010]
4) a termination or distribution resolution is adopted with regard to the excise warehousekeeper or the registered consignee;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
5) a new excise warehouse activity licence or an activity licence of a registered consignee is issued.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(11) The tax authority may refuse from revoking an excise warehouse activity licence or an activity licence of a registered consignee based on the holder's application at the time when the validity of the activity licence of the holder of the activity licence is suspended due to the reasons specified in clauses 42 (2) 1)–5) of this Act.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(2) The tax authority may revoke an excise warehouse activity licence or an activity licence of a registered consignee if security has not been provided or a violation specified in clauses 42 (2) 1)-3) of this Act has been committed.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(3) If an undertaking has several excise warehouses or places of business of a registered consignee, the revocation of the excise warehouse activity licence or the activity licence of a registered consignee of the undertaking applies to all the excise warehouses and places of business of the registered consignee.
(4) It is prohibited to produce, receive and dispatch excise goods under an excise suspension arrangement in an excise warehouse the excise warehouse activity licence of which has been revoked, except in the case specified in clause 26 (1) 4) of this Act.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 44.  Inventory

(1) On the date when a decision to revoke an excise warehouse activity licence is made, the Director General of the Tax and Customs Board or an official authorised by the Director General shall form a committee which also includes a representative of the excise warehousekeeper.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(2) The committee shall immediately carry out an inventory of goods in the excise warehouse and prepare an inventory report setting out the quantity of excise goods subject to excise duty, broken down by unit used to calculate the excise duty rate.
(3) Within thirty days after the date of preparation of an inventory report, except in the case specified in clause 43 (1) 5) of this Act, the excise warehousekeeper is required to pay excise duty on excise goods subject to excise duty or to transport the excise goods to another excise warehouse on the condition that the other excise warehousekeeper receives the excise goods in the excise warehouse of the consignor.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

Chapter 31OBLIGATIONS OF CONSIGNOR, DELIVERER AND RECIPIENT OF EXCISE GOODS RELEASED FOR CONSUMPTION  
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 441.  Obligations of distance seller selling excise goods from Estonia

(1) A distance seller is required to:
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
1) before the dispatch of excise goods, submit the information specified in subsection 444 (2) of this Act in writing to the tax representative of another Member State or a person for whom the tax liability arises, taking account of the fact that the excise goods are dispatched from Estonia;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
11) submit to the tax authority the delivery note specified in subsection 45 (3) of this Act through the SADHES before the dispatch of excise goods to another Member State;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
2) keep documented records of persons to whom the excise goods were dispatched, on the basis of the information provided for in clause 1) of this subsection;
3) keep records of the dispatched excise goods to the accuracy of eight digits of the CN code indicating the quantity of the excise goods and, in the case of alcohol, also the ethanol content;
4) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) A distance seller must be entered in the commercial register and registered as a payer of value added tax in Estonia.
(3) Upon the distance sale of excise goods, a distance seller shall comply with the requirements of the Member State of the destination.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 442.  Obligations of distance seller selling excise goods to Estonia

(1) A distance seller selling excise goods to Estonia is required to submit to the tax representative a written notice concerning the date of delivery of the excise goods to the recipient before dispatching the goods and a written notice concerning actual date of delivery of the excise goods to the recipient within three calendar days after the delivery of the excise goods.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(2) A written notice specified in subsection (1) of this section shall set out the following information:
1) the date of delivery of the excise goods;
2) a description and the quantity of the delivered excise goods;
3) the name, commercial register code or personal identification code of the recipient of the excise goods;
4) the name and address of the distance seller and the signature of the distance seller certifying the correctness of the provided information.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 443.  Obligations of consignor of excise goods released for consumption and dispatched into another Member State

[RT I 2003, 90, 602 - entry into force 01.05.2004]
(1) A person who dispatches excise goods released for consumption into another Member State to be used for commercial purposes is required to:
[RT I 2003, 90, 602 - entry into force 01.05.2004]
1) submit to the tax authority the delivery note specified in subsection 45 (3) of this Act through the SADHES before the dispatch of excise goods to another Member State;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
2) enable the Tax and Customs Board to inspect a consignment of the excise goods before the dispatch thereof;
[RT I 2003, 90, 602 - entry into force 01.05.2004]
3) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) A person specified in subsection (1) of this section shall reason the choice of the itinerary at the request of the Tax and Customs Board.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 444.  Obligations of recipient of excise goods released for consumption

[RT I 2003, 90, 602 - entry into force 01.05.2004]
(1) An undertaking specified in subsection 211 (1) of this Act is required to:
[RT I 2003, 90, 602 - entry into force 01.05.2004]
1) notify the tax authority through the SADHES of the intention to receive excise goods before the excise goods are dispatched from another Member State;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
2) provide security at the request of the tax authority before the excise goods are dispatched from another Member State into Estonia;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
3) [Repealed - RT I, 30.12.2010, 3 - entry into force 01.01.2011]
4) notify the tax authority through the SADHES of the receipt of excise goods dispatched from another Member State immediately but not later than on the fifth day as of the receipt of the excise goods and submit to the tax authority at the same time a copy of the delivery note certifying the receipt of the excise goods through the SADHES or on paper;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
5) notify the tax authority through the SADHES immediately of changes to the information specified in subsection (2) of this section.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(2) A written notice specified in subsection (1) of this section shall set out the following information:
[RT I 2003, 90, 602 - entry into force 01.05.2004]
1) the date of dispatch of the excise goods from another Member State;
[RT I 2003, 90, 602 - entry into force 01.05.2004]
2) a description of the itinerary of the excise goods from the country of consignment into Estonia;
[RT I 2003, 90, 602 - entry into force 01.05.2004]
3) the type and quantity of the excise goods and the purpose of their transportation to Estonia;
[RT I 2003, 90, 602 - entry into force 01.05.2004]
4) the name and details of the consignor, transporter and recipient of the excise goods;
[RT I 2003, 90, 602 - entry into force 01.05.2004]
5) the date of arrival and receipt of the excise goods in Estonia;
[RT I 2003, 90, 602 - entry into force 01.05.2004]
6) the place of receipt of the excise goods.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

Chapter 4 ACCOMPANYING DOCUMENTS OF EXCISE GOODS AND ELECTRONIC SYSTEM FOR MANAGEMENT THEREOF  
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]

§ 45.  Accompanying documents of excise goods and electronic system for management thereof

[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(1) Transportation of excise goods within Estonia is deemed to be transportation under an excise suspension arrangement on the basis of the delivery note A prepared with regard thereto in the SADHES or on the basis of the delivery note on paper substituting for the specified delivery note in the cases provided for on the basis of subsection (14) of this section. Upon transportation, excise goods shall be accompanied by a print-out of the delivery note A or a delivery note on paper substituting for the delivery note A, if the excise goods are dispatched under an excise suspension arrangement:
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
1) to a person located in Estonia;
2) to an aircraft or ship bound from Estonia for a foreign state;
3) from the place of their import to an excise warehouse located in Estonia, and the excise warehousekeeper is not the importer;
4) from an excise warehouse to a location where these leave Estonia for a third country, and the excise warehousekeeper is not the exporter.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(11) The obligatory delivery note of excise goods transported outside an excise suspension arrangement, which are dispatched from an excise warehouse within Estonia, is the delivery note T processed in the SADHES. Upon transportation, excise goods shall be accompanied by a print-out of the delivery note T or a delivery note on paper substituting for the delivery note T, if the excise goods are dispatched from an excise warehouse outside an excise suspension arrangement:
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
1) to a person located in Estonia;
2) to an aircraft or ship bound from Estonia for a foreign state;
3) to a location where these leave Estonia for a third country, and the excise warehousekeeper is not the exporter.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(12) An excise warehousekeeper shall transfer excise goods received for the purposes of § 341 of this Act to another person on the basis of a delivery note of excise goods dispatched outside an excise suspension arrangement used upon transportation of the goods within Estonia.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(13) The delivery notes specified in subsections (1) and (11) of this section need not accompany excise goods in the case of carriage of the goods by pipeline.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(14) An excise warehousekeeper who meets the conditions specified in subsection 35 (1) of this Act need not prepare a delivery note upon delivery of the excise goods from an excise warehouse.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(15) It is prohibited to dispatch excise goods before the time indicated on the delivery note A or T.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(2) The delivery note processed in the electronic system of delivery notes referred to in Article 21 of Council Directive 2008/118/EEC (hereinafter electronic delivery note) is the mandatory delivery note of excise goods dispatched into or through another Member State under an excise suspension arrangement.
(3) Upon transportation of excise goods released for consumption to another Member State or through another Member State to be used for commercial purposes, excise goods shall be accompanied by the delivery note specified in Commission Regulation (EEC) No 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17–24). The consignor of excise goods shall submit the specified delivery note to the tax authority through the SADHES before the dispatch of excise goods to another Member State.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(4) Transportation of excise goods to another Member State or through another Member State is deemed to be transportation under an excise suspension arrangement on the basis of the corresponding electronic delivery note. The dispatcher of excise goods shall submit a pre-completed electronic delivery note to the tax authority in the electronic system of delivery notes before dispatching the excise goods. If no errors are detected in the completion of the electronic delivery note, the tax authority shall declare the electronic delivery note valid by giving a number to it. The tax authority shall notify the person who submitted a pre-completed electronic delivery note promptly of the errors made in completion of the electronic delivery note. Upon transportation excise goods shall be accompanied by a print-out of the electronic delivery note or a delivery note on paper replacing the electronic delivery note indicating clearly and distinguishably the number of the delivery note given by the tax authority. It is prohibited to dispatch excise goods before the time indicated on the electronic delivery note.
(5) An electronic delivery note of excise goods may be replaced by a delivery note on paper if it is not possible to use the electronic system of delivery notes before dispatching the goods. If goods are dispatched before restoration of the possibility to use the electronic system of delivery notes, the consignor of excise goods shall submit a delivery note on paper to the tax authority before dispatching the excise goods. The consignor of excise goods shall submit an electronic delivery note to the tax authority as soon as the possibility to use the electronic system of delivery notes is restored. Excise goods are transported under an excise suspension arrangement on the basis of a delivery note on paper until the electronic delivery note prepared concerning the transportation is declared valid. A delivery note on paper is valid upon the transportation of excise goods until the end of the transportation under an excise suspension arrangement and it replaces a print-out of an electronic delivery note if the electronic delivery note prepared concerning the goods is declared valid during the transportation.
(6) A consignor of excise goods has the right to cancel an electronic delivery note before dispatching the excise goods. A consignor of excise goods shall immediately submit a notice concerning cancellation of an electronic delivery note if excise goods were not dispatched on the date indicated on the delivery note. An electronic delivery note is void if excise goods are not dispatched on the date indicated on the electronic delivery note.
(7) A consignor of excise goods has the right to change or supplement the destination of the excise goods during transportation of the excise goods, taking into account that the new consignee shall be a person who has the right to receive excise goods under an excise suspension arrangement.
(71) The consignor of excise goods is required to promptly notify the tax authority through the electronic system of delivery notes about the changing of the means of transport, partial or total destruction of the goods, loss of the goods or means of transport or other such incidents which took place upon transportation of the goods under an excise suspension arrangement.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(8) The consignee of excise goods is required to notify the tax authority of the receipt of excise goods dispatched to the consignee from another Member State or through another Member State under an excise suspension arrangement immediately but not later than on the fifth day as of the receipt of the excise goods. With good reason, the tax authority may extend the period for notification of the receipt of excise goods by five days. A consignee of excise goods specified in clause 27 (1) 1) or 11) of this Act shall notify the tax authority of the receipt of excise goods from another Member State pursuant to the procedure established on the bases of subsection (13) of this section.
(81) The consignee of excise goods indicated on the electronic delivery note is required to notify the tax authority of the refusal to receive excise goods dispatched to the consignee from another Member State or through another Member State under an excise suspension arrangement immediately but not later than on the fifth day as of the date specified in the delivery note as the time of arrival of the excise goods at the destination.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(9) If confirmation concerning the receipt of excise goods dispatched under an excise suspension arrangement is not received within fifteen days as of the date of dispatch of the goods in the case of dispatch within Estonia or within thirty days as of the date of dispatch of the goods in the case of dispatch to another Member State, the payer of excise duty shall notify the tax authority immediately thereof and explain the circumstances of the absence of confirmation concerning the receipt.
(10) In the case of processing procedures not set out in the regulation specified in subsection (11) of this section electronic delivery notes shall be processed pursuant to the procedure established by a regulation of the minister responsible for the area.
(11) The format, structure and instructions for the completion of delivery notes of excise goods dispatched to another Member State under an excise suspension arrangement and the structure and instructions for the completion of messages related to the processing of delivery notes and the procedure for exchange of information are established by Commission Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, pp. 24–64).
(12) Confirmations of the receipt or exportation of excise goods sent through the electronic system of delivery notes or paper documents replacing the confirmations are the required documents certifying the termination of transportation of excise goods under an excise suspension arrangement on the basis of an electronic delivery note. Transportation of excise goods is deemed to be terminated in the absence of the required documents certifying thereof if the tax authority of the Member State of dispatch has accepted the confirmation of the tax authority of the Member State of the destination which is based on evidence concerning the arrival of the excise goods at the destination or concerning transportation of the excise goods out of the EU territory.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(13) The procedure for processing of electronic delivery notes shall be established by a regulation of the minister responsible for the area. The procedure for processing of delivery notes shall set out:
1) the specific procedure for the completion of electronic delivery notes and the procedure for the movement of electronic delivery notes and delivery notes on paper replacing the electronic delivery notes;
2) the procedure for giving numbers to electronic delivery notes and delivery notes on paper replacing the electronic delivery notes;
3) the procedure for informing of changes in the data of delivery notes, receipt and exportation of excise goods and cancellation of delivery notes;
31) the procedure for informing of rejection of delivery notes;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
32) the procedure for informing of events taking place in the transportation of excise goods;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
33) the procedure for cancellation of proceeding of delivery notes;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
34) the procedure for justification of shortage or surplus of excise goods;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
4) the procedure for the replacement of electronic delivery notes and messages;
5) the description of the situations in the case of which it is deemed that it is impossible to use the electronic system of delivery notes;
6) the procedure for notification of the receipt of excise goods by the persons specified in clauses 27 (1) 1) and 11) of this Act;
7) whether it is permitted to split the consignment of excise goods between several consignees within the meaning of Article 23 of Council Directive 2008/118/EC.
(14) The minister responsible for the area shall establish, by a regulation, the procedure for processing of domestic accompanying documents of excise goods.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(141) The procedure for processing of accompanying documents of excise goods specified in subsection (14) of the section shall include:
1) the structure of format of delivery note A and T (hereinafter in this subsection jointly delivery note) and notice forms related to the delivery note, and the composition of data of the specified delivery note and notices related to the delivery note;
2) the procedure for submission of the delivery note and giving numbers to the delivery note;
3) the procedure for annulment, movement, changes in the data and cancellation of processing of the delivery note;
4) the procedure for notification of the receipt of excise goods;
5) the procedure for justification of shortage or surplus of and other differences in excise goods;
6) the procedure for justification of failure to give notice of changes in the destination of excise goods or failure to submit a notice of the receipt of excise goods;
7) the procedure for notification of the exportation of excise goods;
8) the prohibition or conditions and procedure for splitting the consignment of excise goods between several consignees;
9) appointment of the person who prepares the delivery note if excise goods to be delivered to an excise warehouse are received at the consignor;
10) the procedure for the replacement of delivery notes and notices prepared in the SADHES (hereinafter replacement operation) and for recording the replacement operations in the SADHES.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(142) The data concerning the transportation of excise goods and the applications for the refund on excise duty the basis of § 451 of this Act shall be stored and processed in the SADHES belonging to the state information system.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(143) The objective of maintaining the SADHES is to ensure supervision of the payment of excise duty through the monitoring of the movement of excise goods in real time.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(144) The chief processor of the SADHES is the Tax and Customs Board.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(145) The SADHES shall be founded and its statutes shall be established by a regulation of the minister responsible for the area.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(15) The minister responsible for the area may, by a regulation, establish the specific procedure for the movement and completion of delivery notes specified in subsection (3) of this section.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

Chapter 41REFUND OF EXCISE DUTY  
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 451.  Refund of excise duty on excise goods released for consumption in Estonia

(1) Excise duty shall be refunded to a person who dispatches excise goods released for consumption in Estonia into another Member State if:
1) a delivery note has been submitted to the tax authority through the SADHES before the dispatch of excise goods to another Member State;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
2) an application for the refund of excise duty has been submitted to the tax authority through the SADHES;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
3) the Tax and Customs Board has received a delivery note of excise goods which contains the confirmation of the recipient of the excise goods for whom the obligation to pay excise duty arises concerning the receipt of the excise goods or the confirmation of the tax representative concerning delivery of the excise goods in the other Member State;
4) the Tax and Customs Board has received a confirmation of the tax authority of the Member State of the destination of the excise goods concerning payment or security of the excise duty or application of exemption from excise duty on the excise goods received in the Member State of the destination;
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
5) revenue stamps have been returned to the Tax and Customs Board or written notice has been given to the Tax and Customs Board of the numbers of the revenue stamps affixed to the excise goods which will be dispatched to another Member State.
6) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(11) Excise duty shall be refunded to a person who dispatched the excise goods released for consumption in Estonia into the other Member State only from the quantity of the loss of the excise duties charged with excise duty in the other Member State.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) The Tax and Customs Board has the right to demand that an applicant for an excise warehouse activity licence submit other relevant information and documents which are necessary for the refund of excise duty in addition to the information and documents specified in subsection (1) of this section.
(21) The proceeding for the refund of excise duty shall commence on the day of submission of all the information specified in subsection (1) of this section.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(3) The Tax and Customs Board shall refund excise duty to the bank account of the person specified in subsection (1) of this section pursuant to the procedure provided for in the Taxation Act.
(4) The information required in an application for the refund of excise duty on excise goods released for consumption in Estonia shall be established by a regulation of the minister responsible for the area.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]

§ 452.  Refund of excise duty on excise goods used for purpose of diplomatic and consular relations

[RT I 2003, 90, 602 - entry into force 01.05.2004]
(1) Excise duty paid on alcohol, fuel and electricity subject to excise duty which is purchased for official purposes by foreign diplomatic representations and consular posts, by representations or representatives of international organisations recognised by the Ministry of Foreign Affairs or by foreign diplomatic representatives, consular agents, except honorary consuls, or representatives of special missions accredited to Estonia shall be refunded.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(2) The right of the persons and bodies specified in subsection (1) of this section to apply for the refund of excise duty shall be approved by the minister responsible for the area.
[RT I 2003, 90, 602 - entry into force 01.05.2004]
(3) The procedure for the refund of excise duty to the persons and bodies specified in subsection (1) of this section shall be established by a regulation of the minister responsible for the area.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 453.  Refund of excise duty to armed forces

[RT I 2003, 90, 602 - entry into force 01.05.2004]
(1) Excise duty shall be refunded to the armed forces of any State party to the North Atlantic Treaty other than Estonia on excise goods subject to excise duty which are purchased for the use of those forces, for the civilian staff accompanying them or for supplying their canteens. Excise duty shall also be refunded to the armed forces and civilian staff of other foreign states and international military headquarters and international military educational institutions if so provided by an international agreement ratified by the Riigikogu.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(2) The right of the persons and bodies specified in subsection (1) of this section to apply for the refund of excise duty shall be approved by the minister responsible for the area or an official authorised by the minister responsible for the area. The right of a member of international military headquarters to apply for the refund of excise duty shall be approved by the minister responsible for the area.
[RT I, 01.06.2013, 1 - entry into force 01.07.2013]
(3) The procedure for the refund of excise duty to the persons and bodies specified in subsection (1) of this section shall be established by a regulation of the minister responsible for the area.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 454.  Refund of excise duty on excise goods which were object of violation

Excise duty shall be refunded on excise goods on which the obligation to pay excise duty arose as a result of a violation if it is established within three years as of dispatch of the excise goods that the violation was not committed in Estonia and duty was charged on the specified excise goods in the Member State where the violation was committed on the basis of the rate of excise duty valid at the date of dispatch of the excise goods and it has been proved.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 455.  Refund of excise duty on alcohol and tobacco products

(1) Excise duty shall be refunded on excise goods or on their revenue stamps upon return of the revenue stamps to the tax authority in the case provided for in clause 456 (1) 4) of this Act.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(2) Excise duty shall be refunded on alcohol and tobacco products which are sold at sales facilities located in the customs control zone of an airport for transportation to third countries. The list of documents to be submitted to the Tax and Customs Board for the refund of excise duty and the list of information required in the documents shall be established by a regulation of the minister responsible for the area.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(3) In the cases provided in §§ 452 and 453 of this Act and subsection (2) of this section, the revenue stamps shall not be returned to the Tax and Customs Board for the refund of excise duty on alcohol and tobacco products.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 456.  Return of revenue stamps

(1) Revenue stamps may be returned if:
1) no obligation to pay excise duty on them has arisen and they have not been affixed to the sales packaging of excise goods;
2) no obligation to pay excise duty on them has arisen and they have been affixed to excise goods or the sales packaging of excise goods on which no obligation to pay excise duty has arisen;
3) no obligation to pay excise duty on them has arisen and they have been damaged during revenue stamping but they have remained intact to the extent of at least 80 per cent, or
4) an obligation to pay excise duty on them or excise goods revenue stamped by them has arisen and which are returned due to prohibition on the sale provided for in subsection 28 (41) of this Act after the establishment of a new design of the revenue stamp within nine calendar months as of the date of the entry into force of the prohibition on the sale.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) Revenue stamps are deemed to have been returned when the recipient of the revenue stamps has returned the revenue stamps to the tax authority together with the documents specified in the list established by a regulation of the minister responsible for the area.
(3) In order to return revenue stamps, the stamps may only be removed from excise goods or the sales packaging thereof under the supervision of the tax authority.
(4) Revenue stamps are also deemed to have been returned if they are destroyed in the presence of representatives of the tax authority.
[RT I 2007, 45, 319 - entry into force 01.01.2008]

Part 2 SPECIAL PART 

Chapter 5 EXCISE DUTY ON ALCOHOL 

§ 46.  Rates of excise duty on alcohol

(1) The rate of excise duty on beer is 7.22 euros per one per cent of ethanol by volume per hectolitre of beer. The rate of excise duty on beer produced by a small producer of beer who produces beer up to 3000 hectolitres per calendar year is 50 per cent of the rate of excise duty specified in the first sentence of this subsection.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(2) The rate of excise duty on fermented beverages or wine with an ethanol content of up to 6 per cent (inclusive) by volume is 42.22 euros per hectolitre of fermented beverage or wine.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(3) The rate of excise duty on fermented beverages with an ethanol content exceeding 6 per cent by volume is 97.37 euros per hectolitre of fermented beverage.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(4) The rate of excise duty on wine with an ethanol content exceeding 6 per cent by volume is 97.37 euros per hectolitre of wine.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(5) The rate of excise duty on intermediate products is 207.93 euros per hectolitre of intermediate product.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(6) The rate of excise duty on other alcohol is 18.89 euros per one per cent of ethanol by volume per hectolitre of such other alcohol.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(7) If doubts arise as to the ethanol content of alcohol, the Tax and Customs Board shall take a sample of the alcohol in order to determine its ethanol content and shall send the sample for analysis to an independent laboratory accredited in the given field of activity. If the results of the analysis indicate that the ethanol content of the alcohol differs from the information submitted by the excise warehousekeeper, the costs relating to the analysis shall be borne by the excise warehousekeeper. The provisions of the Taxation Act concerning claims for the reimbursement of costs relating to expert assessments apply to the submission of claims for the reimbursement of costs relating to an analysis.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(8) If the ethanol content of alcohol is determined pursuant to subsection (7) of this section, the amount of excise duty shall be calculated on the basis of the ethanol content as indicated in the written document prepared regarding the results of the analysis.
(9) For the purposes of this section, an independent small brewery is a brewery which is legally and economically independent of any other brewery, which uses premises situated physically apart from those of any other brewery and does not operate under licence. A brewery which belongs to a company which owns another brewery or which has a direct or indirect holding in a company which owns another brewery is not deemed to be an independent small brewery. A brewery which belongs to a company in which a company which owns another brewery has a direct or indirect holding is also not deemed to be an independent small brewery. If the combined annual production of breweries connected in such manner does not exceed 3000 hectolitres, those breweries may be treated as a single independent small brewery.
(10) In order to apply the reduced rate provided for in subsection (1) of this section, an independent small brewery, including an independent small brewery located in a foreign state or a person releasing its production into consumption, shall submit to the Tax and Customs Board information concerning the volume of production and compliance with the conditions provided for in subsection (9) of this section before application of the reduced rate.

§ 461.  Excise duty on alcohol revenue stamps

(1) Excise duty on an alcohol revenue stamp shall be paid in the amount equal to the amount of excise duty calculated for other alcohol with an ethanol content of 40 per cent by volume and for a sales packaging with a volume of one litre.
(2) Excise duty on alcohol in a sales packaging bearing a revenue stamp subject to excise duty shall be paid in the amount received if the amount of excise duty calculated for the revenue stamp is deducted from the amount of excise duty calculated for the alcohol.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 47.  Alcohol brought into Estonia from outside EU territory in traveller’s baggage and exempt from excise duty

[RT I, 08.03.2012, 1 - entry into force 01.04.2012] (1) Upon the first arrival in Estonia from a third country within one calendar month, a traveller of at least 18 years of age is permitted to bring for non-commercial purposes inside the baggage with which he or she is travelling, without paying excise duty up to:
[RT I, 05.11.2013, 2 - entry into force 01.12.2013]
1) 16 litres of beer, and
2) 4 litres of wine, excluding sparkling wine, and in addition to that either
3) 2 litres of alcohol other than the alcohol specified in clauses 1) and 2) of this section with an ethanol content of up to 22 per cent (inclusive) by volume, or
4) 1 litre of alcohol with an ethanol content exceeding 22 per cent by volume;
[RT I 2008, 49, 272 - entry into force 01.12.2008]
(11) Each quantity of alcohol specified in clauses (1) 3) and 4) of this section forms 100 percent of the exemption from excise duty of alcohol other than the alcohol specified in clauses (1) 1) and 2) and in case of one traveller the exemption from excise duty shall be applied to any combination of alcohol specified in clauses (1) 3) and 4) on the condition that the total amount of the per cents of single exemptions from excise duty does not exceed 100 per cent.
[RT I 2008, 49, 272 - entry into force 01.12.2008]
(12) The tax authority applies, in addition to the provisions of subsection (1) of this section, the exemption from excise duty within the amount exempt from excise duty on the alcohol brought upon the second arrival in Estonia within one calendar month in case the bringing of the alcohol is of random nature. If a traveller fails to prove the random nature of bringing the alcohol, the tax authority shall presume that the bringing of the alcohol upon the second arrival in Estonia within one calendar month is not of random nature.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013] (2) When baggage which has been accidentally sent to the wrong destination arrives in Estonia, it shall be treated as baggage with which the traveller is travelling.

§ 471.  Alcohol brought into Estonia from another Member State in traveller’s baggage and exempt from excise duty

A traveller of at least 18 years of age is permitted to bring alcohol into Estonia for personal use inside the baggage with which he or she is travelling, without paying excise duty. The Tax and Customs Board has reason to think that the alcohol is not for personal use if the amount of alcohol exceeds the following quantitative limits:
[RT I 2010, 8, 36 - entry into force 01.03.2010]
1) 20 litres of intermediate products;
2) 90 litres of wine, including a maximum of 60 litres of sparkling wine;
3) 110 litres of beer;
4) 10 litres of other alcohol.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 48.  Alcohol sent to natural person and exempt from excise duty

(1) Natural persons are permitted to import beer and fermented beverages and alcohol other than beer and fermented beverage on the conditions specified in subsection (2) of this section. Alcohol other than beer and fermented beverage may not be imported without paying excise duty in quantities exceeding the following:
1) 1 litre of alcohol with an ethanol content exceeding 22 per cent by volume;
2) 1 litre of alcohol with an ethanol content of up to 22 per cent, or
3) 2 litres of wine, excluding sparkling wine.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(2) The conditions for application of exemption from excise duty are the following:
1) the alcohol is sent to a natural person of at least 18 years of age in Estonia by a natural person residing in a third country;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
2) alcohol is sent occasionally;
3) the alcohol is used for non-commercial purposes;
4) the value of the consignment does not exceed 45 euros;
[RT I 2010, 22, 108 - entry into force 01.01.2011]
5) the alcohol specified in clause (1) 1) or 2) is in one sales packaging;
6) no charge is required from the recipient for the consignment.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 49.  [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 491.  Revenue stamping of alcohol

(1) Revenue stamping of alcohol means the affixing of revenue stamps to the sales packaging of alcohol. Alcohol is revenue stamped if the obligation to pay excise duty on the alcohol in Estonia arises. A revenue stamp must be affixed directly to the stopper of a sales packaging. If it is impossible to affix a revenue stamp to the stopper, the place of affixing a revenue stamp to the sales packaging shall be approved by the Tax and Customs Board.
[RT I 2006, 29, 222 - entry into force 01.07.2006]
(2) Alcohol with an ethanol content exceeding 22 per cent by volume which is in sales packagings of a net content of 0.05 litres or more shall be revenue stamped.
[RT I 2009, 35, 232 - entry into force 01.01.2010]
(3) The alcohol specified in subsection (2) of this section shall be revenue stamped.
1) upon import, unless the alcohol is subject to an excise suspension arrangement or exemption from excise duty;
2) upon the dispatch thereof by an excise warehousekeeper from an excise warehouse without an excise suspension arrangement, unless the alcohol is subject to exemption from excise duty;
3) upon use thereof in an excise warehouse for a purpose to which no excise suspension arrangement or exemption from excise duty applies;
4) upon transfer thereof by a registered consignee or the undertaking specified in § 211 of this Act, unless the alcohol is subject to exemption from excise duty;
5) upon the release for consumption thereof, except in the cases specified in subsection (4) of this Act or application of exemption from excise duty.
(4) Alcohol shall not be revenue stamped if:
[RT I 2006, 29, 222 - entry into force 01.07.2006]
1) it is acquired by distance selling;
2) it is transferred on board of a ship or aircraft navigating for commercial purposes outside of the territory of Estonia, or in a place of sale located in a customs control zone within the territory of an airport;
3) a tax liability arises in the case specified in subsection 24 (201) of this Act;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
4) it is submitted to the authorised processor of the State Register of Alcohol for the making of register entries;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
5) it is sent from a third country to a natural person for use for non-commercial purposes;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
6) it is a medicinal product as defined in the Medicinal Products Act.
[RT I 2009, 35, 232 - entry into force 01.01.2010]
(5) Alcohol may be revenue stamped in Estonia in excise warehouses, customs warehouses and places of business of registered consignees. If alcohol is to be revenue stamped in Estonia, registered consignees and undertakings specified in § 211 of this Act must revenue stamp the alcohol immediately after the alcohol is imported into Estonia.
(6) [Repealed - RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(7) The number of the revenue stamp or a combination of letters and numbers in the growing order shall be printed on an alcohol revenue stamp.
(8) The person ordering revenue stamps and the payer of excise duty shall notify the tax authority of affixing the revenue stamps to the sales packagings of alcohol and the obligation to pay excise duty arising on the revenue stamped alcohol through the alcohol revenue stamps database. A notice concerning the numbers of the revenue stamps of the revenue stamped alcohol shall be given within two days as of the day of affixing the revenue stamps if the alcohol has been revenue stamped in Estonia or as of the day of the delivery of the revenue stamped alcohol in Estonia if the alcohol has been revenue stamped in a foreign state. If a tax liability arises with regard to revenue stamped alcohol, the payer of excise duty shall give notice of the numbers of revenue stamps affixed to the sales packagings of alcohol no later than upon the dispatch of excise goods.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(9) A revenue stamp affixed on the sales packaging of alcohol shall correspond to the data concerning the ethanol content of the alcohol and the amount of alcohol in the sales packaging submitted to the Tax and Customs Board.
(10) Revenue stamps imported into Estonia from outside the EU territory or exported from Estonia to outside the EU territory shall be declared to the Tax and Customs Board.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012] (11) Revenue stamps which are not affixed to sales packagings shall not be transferred unless the revenue stamps are relinquished or returned to the Tax and Customs Board.
(12) Alcohol which has been revenue stamped may be imported or received from another Member State only by the person who ordered the revenue stamps. An excise warehousekeeper may dispatch revenue stamped alcohol on which excise duty has not been paid to other excise warehousekeepers if the excise warehousekeeper has notified the Tax and Customs Board in writing of the numbers of the revenue stamps affixed to the sales packagings of the alcohol to be dispatched.
(121) A registered consignee or an undertaking specified in § 211 of this Act may receive alcohol without revenue stamps from another Member State only if the consignee or undertaking is the person who ordered revenue stamps for this alcohol.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(13) [Repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(14) [Repealed - RT I 2008, 49, 272 - entry into force 01.01.2009]
(15) The design and the types of alcohol revenue stamps, the procedure for the issue and return of revenue stamps, the form of the delivery note for revenue stamps and the procedure for completion of the form shall be established by a regulation of the minister responsible for the area.

§ 492.  Ordering and issue of alcohol revenue stamps

(1) Revenue stamps are ordered by importers of alcohol, excise warehousekeepers, registered consignees and undertakings specified in subsection 211 (1) of this Act from the Tax and Customs Board. The Tax and Customs Board shall accept the order for revenue stamps and issue the revenue stamps to the person who ordered them if the person meets all the following requirements:
1) the person holds a valid excise warehouse activity licence or activity licence of a registered consignee, the importer holds a registration for import of alcohol in the register of economic activities, or the person holds a registration for retail sale, wholesale of alcohol or catering in the register of economic activities, and has submitted the written notice specified in clause 444 (1) 1) of this Act;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
2) the person does not have tax arrears, including tax arrears payable in instalments;
3) the person has compensated for the costs of printing revenue stamps incurred in the case specified in subsection (2) of this section;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
4) the person has submitted a security accepted by the Tax and Customs Board;
5) the person has notified the place where the excise goods are to be revenue stamped.
(2) If a person who has ordered revenue stamps refuses to accept or returns the revenue stamps which are not affixed to sales packagings before the due date of payment of excise duty, the person shall compensate the Customs Board for the costs of printing the revenue stamps if, pursuant to a decision of the Customs Board, such revenue stamps cannot be issued to another person who has ordered revenue stamps and are to be destroyed by the Customs Board, unless the Customs Board has issued defective revenue stamps or the revenue stamps which were returned before the due date of payment of excise duty were destroyed upon revenue stamping of alcohol.
(3) If a person who has ordered revenue stamps fails to take delivery of the revenue stamps within thirty days as of the requested date of delivery thereof, such failure is deemed to be refusal to accept revenue stamps.
[RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 493.  Securing payment of excise duty on alcohol revenue stamps by person other than excise warehousekeeper or registered consignee

(1) The person specified in subsection 211 (1) of this Act or importer of alcohol who is not an excise warehousekeeper or registered consignee shall provide security in the amount of the excise duty payable on the alcohol subject to revenue stamping. The size of the security shall enable tax liabilities which arise or may arise to be discharged during the entire period covered by the security.
(2) The provisions of subsection 31 (3) of this Act apply to the security specified in this section.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 494.  Obligation to submit delivery note for alcohol revenue stamps

Upon the import of alcohol specified in subsection 491 (2) of this Act, the delivery note for the revenue stamps shall be submitted together with the customs declaration, except in the case where the alcohol has not been revenue stamped.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 495.  [Repealed - RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 496.  Alcohol revenue stamps database

(1) Alcohol revenue stamps database is a database belonging to the state information system where the information concerning the revenue stamping of alcohol is entered and where it is stored and processed.
(2) The objective of maintaining the database is to ensure the supervision over the payment of the alcohol excise duty through the maintenance of records concerning revenue stamps issued by the tax authority, the recipients of the stamps and operations related to revenue stamps and alcohol.
(3) The chief processor of the database is the Tax and Customs Board and the authorised processor is the Information Technology Centre of the Ministry of Finance.
(4) The database shall be founded and the statutes shall be established by a regulation of the minister responsible for the area.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]

§ 50.  Acquisition of alcohol exempt from excise duty

(1) Denatured, including partially denatured alcohol and ester-aldehyde fraction transported to Estonia from outside the EU territory shall be placed in a customs warehouse, customs terminal, free zone or excise warehouse.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) A person who is not an excise warehousekeeper has the right to import denatured alcohol and ester-aldehyde fraction on the basis of an analysis record issued by an accredited laboratory in the name of the person with regard to the consignment to be imported.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(3) A laboratory specified in subsection (2) of this section shall verify the compliance of denatured alcohol with the requirements provided for in § 13 of this Act and the compliance of an ester-aldehyde fraction with the requirements provided for in § 14 of this Act and shall issue an analysis record if the requirements are complied with.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(31) Upon transportation of denatured alcohol, including partially denatured alcohol, or ester-aldehyde fraction to Estonia from another Member State, a person other than an excise warehousekeeper shall, immediately after receipt of the goods, submit an analysis record of an accredited laboratory confirming the compliance of the denaturing substances or the substances specified in § 14 of this Act with the requirements to the tax authority.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(32) The persons specified in subsections (2) and (31) of this section shall submit to the tax authority an analysis record issued by an accredited laboratory through the SADHES supporting documents module.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]
(4) A permit for exemption from excise duty on alcohol issued by the Director General of the Tax and Customs Board or an official authorised by the Director General grants the right to import alcohol specified in clauses 27 (1) 9)–17) of this Act or to receive such alcohol from another Member State or acquire such alcohol from an excise warehousekeeper, as well as the right to use of flavourings exempt from excise duty intended for addition to food upon the production of food other than alcohol. A permit for exemption from excise duty is not required upon application of exemption from excise duty if the flavourings are highly concentrated and bottled in sales packaging of up to 0.05 litres from where flavourings are obtained drop by drop.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(5) The following may apply for a permit for exemption from excise duty on alcohol specified in subsection (4) of this section:
1) a family physician operating as a sole proprietor, a company providing general medical care, or a person holding an activity licence for the independent provision of emergency medical care, specialised medical care or nursing care;
2) a social welfare institution within the meaning of the Social Welfare Act;
3) a person holding an activity licence for the manufacture of medicinal products, issued on the basis of the Medicinal Products Act;
4) a person holding an activity licence for retail trade in medicinal products, issued on the basis of the Medicinal Products Act;
5) a state, rural municipality or city agency or an agency administered thereby which uses spirit for the performance of functions prescribed in the statutes of the agency;
6) a person who produces disinfectants;
7) a person or body to whom the right to conduct veterinary activities has been granted on the basis of the Veterinary Activities Organisation Act (RT I 1999, 58, 608; 2002, 13, 79; 18, 97; 61, 375; 63, 387; 96, 566);
8) a legal person or institution which is a research and development institution for the purposes of the Organisation of Research and Development Act;
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
9) an upper secondary school, vocational educational institution, institution of professional higher education and university which is entered in the Estonian Education Information System;
[RT I, 23.03.2015, 5 - entry into force 01.07.2015]
10) a person who produces cosmetic products;
11) a person who has been approved within the meaning of the Food Act as a handler of the products specified in clauses 27 (1) 16)–17) of this Act;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
12) [Repealed - RT I 2005, 68, 527 - entry into force 01.01.2006]
13) [Repealed - RT I 2005, 68, 527 - entry into force 01.01.2006]
14) a person who uses partially denatured alcohol for producing products other than food.
[RT I 2008, 49, 272 - entry into force 01.01.2009]
(6) In Estonia, alcohol which is exempt from excise duty may only be transferred to the persons and bodies specified in subsection (5) of this section only by excise warehousekeepers within the limits of the permitted quantities. A person to whom an activity licence for retail trade in medicinal products has been issued on the basis of the Medicinal Products Act may transfer spirit to the persons and bodies specified in clauses (5) 1), 2) and 7) of this section under the conditions established by the minister responsible for the area if the quantity of spirit exempt from excise duty does not exceed 20 litres per person or body in twelve calendar months.
(7) The procedure and conditions for the issue of spirit by pharmacies shall be established by a regulation of the minister responsible for the area.
[RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 51.  Spirit consumption rates

(1) For the purposes of this Act, “spirit consumption rate” means the amount of spirit which is consumed in the performance of a certain type of act under normal conditions.
(2) The consumption rates for spirit used in the provision of health services and in care-giving in social welfare institutions shall be established by a regulation of the minister responsible for the area.
(3) The consumption rates for spirit used in the provision of veterinary services shall be established by a regulation of the minister responsible for the area.
(4) The consumption rates for spirit used for training purposes shall be established by a regulation of the minister responsible for the area.
(5) The consumption rates for spirit used for the purposes specified in clause 27 (1) 11) of this Act shall be established by a regulation of the minister whose area of government contains the corresponding field of activity.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 52.  Documents to be submitted upon application for permit for exemption from excise duty on alcohol

(1) The information and documents submitted to the Tax and Customs Board upon application for permit for exemption from excise duty on alcohol shall be as follows:
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
1) a written application setting out the name of the applicant, the address of the residence or registered office, the address of the place of business and the contact details of the applicant, and the purpose for which the alcohol is to be used;
2) information concerning the amount of alcohol needed during the coming twelve months and the reasons for that amount;
3) information concerning the amount of alcohol used during the twelve months preceding the month of submission of the application and concerning the purpose for which the alcohol was used;
4) the rules for the maintenance of records regarding the alcohol;
5) the maximum levels of loss of alcohol;
6) written confirmation concerning the compliance with the provisions of clauses 3 (1) 5)-7) of the Organisation of Research and Development Act in case of a legal person or institution specified in clause 50 (5) 8) of this Act.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(2) The Tax and Customs Board has the right to demand that additional information be submitted in proof of the end-use of the spirit and that the rules for the maintenance of records be amended.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(3) The holder of a permit for exemption from excise duty on alcohol is not required to submit the rules for the maintenance of records regarding alcohol or the maximum levels of loss of alcohol upon subsequent application for a permit unless the rules or levels are amended.

§ 53.  Issue of permit for exemption from excise duty on alcohol

(1) A permit for exemption from excise duty on alcohol shall be issued if:
1) bankruptcy or liquidation proceedings have not been brought against the person, or a dissolution resolution or a resolution on reorganisation in order to terminate activities has not been adopted with regard to the body;
2) the information and documents specified in § 52 of this Act have been submitted and the Tax and Customs Board has accepted these;
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
3) the applicant for the permit for exemption from excise duty on alcohol has the right to operate in the field of activity and for the purposes specified in subsection 50 (5) of this Act pursuant to law;
4) the person or body does not have tax arrears;
5) in the case of a person specified in clause 50 (5) 3), 4), 6), 10), 11)or 14) of this Act, the person is entered in the commercial register and registered in Estonia as a person liable to pay value added tax;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
51) a legal person or institution specified in clause 50 (5) 8) of this Act complies with the requirements specified in subsection 3 (1) of the Organisation of Research and Development Act and it has provided the confirmation specified in clause 52 (1) 6) of this Act.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
6) the security provided in the case specified in subsection 31 (2) of this Act has been accepted by the Tax and Customs Board.
(2) If the application of exemption from excise duty on alcohol used for the production of food specified in clauses 27 (1) 16)–18) of this Act is not expressly prescribed by this Act, the tax authority shall decide on the issue of a permit for exemption from excise duty on the alcohol taking into account the principle of the optimisation of administrative resources in exercising supervision over the end-use of the alcohol exempt from excise duty.
[RT I 2010, 8, 36 - entry into force 01.04.2010]
(3) The issue of a permit for exemption from excise duty on alcohol may be refused if, during the twelve months preceding the month of submission of the application, the Tax and Customs Board has revoked the person’s permit for exemption from excise duty on the basis of subsection 54 (3) of this Act or if the person or a member of the management or controlling body of the legal person has committed at least one of the misdemeanours provided for in §§ 1531–1552 of the Taxation Act for which a natural person was punished by a fine exceeding 100 fine units or a legal person by a fine exceeding 2000 euros or at least one of the offences provided for in §§ 374–3762, 3891–391 and 393 of the Penal Code.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(4) A permit for exemption from excise duty on alcohol shall be issued or the decision to refuse to issue the permit shall be delivered to the applicant within thirty days as of the date of submission of the information and documents specified in § 52 of this Act.
(5) The form of a permit for exemption from excise duty on alcohol and the procedure for completion of the form shall be established by a regulation of the minister responsible for the area.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 54.  Suspension and revocation of permit for exemption from excise duty on alcohol

(1) The Director General of the Tax and Customs Board or an official authorised by the Director General may suspend a permit for exemption from excise duty on alcohol if a new security is not provided at least five days before the expiry of the period of validity of the previous security or if, during the period of validity of the permit, the circumstances specified in subsection 42 (2) of this Act exist. A permit for exemption from excise duty on alcohol may be suspended for up to sixty days or until a decision concerning the violation specified in clauses 42 (2) 1)-3) of this Act enters into force. The activities indicated in a suspended permit for exemption from excise duty on alcohol may be continued on the basis of a corresponding written decision of the Director General of the Tax and Customs Board or an official authorised by the Director General.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(11) Before making a decision concerning the suspension of a permit for exemption from excise duty on alcohol, the tax authority may impose a penalty payment upon failure to comply with an administrative act prepared for compliance with the requirements of this Act. The upper limit for a penalty payment is 3200 euros unless the upper limit of penalty payment has been provided for in the Taxation Act.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(2) The Director General of the Tax and Customs Board or an official authorised by the Director General shall revoke a permit for exemption from excise duty on alcohol if:
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
1) the activities of the person or body in the field of activity for which the permit for exemption from excise duty on alcohol was issued have terminated;
2) the circumstances which caused the suspension of the permit for exemption from excise duty on alcohol continue to exist for sixty days after the date of suspension of the permit, unless the duration of the proceeding regarding the violation specified in clauses 42 (2) 1)-3) of this Act exceeds sixty days;
3) bankruptcy proceedings are brought against the person;
4) a termination or distribution resolution is adopted with regard to the person, or a dissolution resolution or a resolution on reorganisation in order to terminate activities is adopted with regard to the body;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
5) the person or body to whom a permit for exemption from excise duty on alcohol has been issued submits an application for the permit to be revoked;
6) a new permit for exemption from excise duty on alcohol is issued.
(3) The Director General of the Tax and Customs Board or an official authorised by the Director General may revoke a permit for exemption from excise duty on alcohol if security has not been provided or if, during the period of validity of the permit, a violation specified in clauses 42 (2) 1)–3) of this Act has been committed or if the person or body uses alcohol exempt from excise duty for purposes other than those indicated in the application for the permit for exemption from excise duty.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(4) A person or body whose permit for exemption from excise duty on alcohol is revoked for reasons specified in clauses (2) 1)–5) or subsection (3) of this section and in whose possession there is alcohol exempt from excise duty shall, within fifteen days as of the date of revocation of the permit, notify the Tax and Customs Board in writing if the person or body is to keep the alcohol in the possession thereof, or shall transfer the alcohol, destroy the alcohol under the supervision of the Tax and Customs Board or dispatch the alcohol to an excise warehouse on the condition that the excise warehousekeeper receives the alcohol at the consignor.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 55.  Obligations of persons using alcohol exempt from excise duty

(1) A person who uses alcohol exempt from excise duty is required to:
1) maintain separate records on the receipt of alcohol subject to excise duty and alcohol exempt from excise duty in the warehouse and on the dispatch thereof from the warehouse;
2) use alcohol exempt from excise duty only for the purposes indicated in the application for the permit for exemption from excise duty;
3) ensure that alcohol exempt from excise duty is preserved until it is used as intended or until an act specified in subsection 54 (4) of this Act is performed;
4) store alcohol exempt from excise duty separately from other alcohol;
5) adhere to the consumption rates established on the basis of § 51 of this Act;
6) notify the Tax and Customs Board of the number of the permit for exemption from excise duty on alcohol upon the import of alcohol exempt from excise duty or conveyance of such alcohol to Estonia from another Member State and an excise warehousekeeper upon acquisition of alcohol from the excise warehousekeeper, as well as to verify the compliance of the information entered in the permit with the quantity of the acquired alcohol;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
7) to submit documents in proof of any change to the information specified in § 52 of this Act to the Tax and Customs Board within five working days after the occurrence of the change.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(2) The customs authorities shall exercise supervision over the end-use of alcohol exempt from excise duty.

Chapter 6 EXCISE DUTY ON TOBACCO 

§ 56.  Rates of excise duty on tobacco

(1) The rate of excise duty on cigarettes consists of a fixed rate per one thousand cigarettes and a proportional rate calculated on the basis of the maximum retail price of the cigarettes. The fixed rate is 46.50 euros and the proportional rate is 34 per cent of the maximum retail price of the cigarettes.
[ RT I, 20.12.2012, 2 - entry into force 01.01.2014]
(11) Excise duty on cigarettes shall be paid on the basis of the rate provided for in subsection (1) of this section, but not less than 90 euros per 1000 cigarettes.
[ RT I, 20.12.2012, 2 - entry into force 01.01.2014]
(2) The rate of excise duty on cigars and cigarillos is 211 euros per one thousand cigars or cigarillos.
[ RT I, 06.07.2011, 15 - entry into force 01.01.2013]
(3) The rate of excise duty on smoking tobacco is 61 euros per one kilogram of the tobacco product.
[RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(4) [Repealed - RT I, 30.12.2010, 3 - entry into force 01.01.2011]

§ 57.  Tobacco products brought into Estonia from outside EU territory in traveller’s baggage and exempt from excise duty

[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(1) Upon the first and second arrival in Estonia from a third country within one calendar month, a traveller of at least 18 years of age is permitted to bring for non-commercial purposes inside the baggage with which he or she is travelling, without paying excise duty up to:
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
1) 40 cigarettes;
2) 100 cigarillos;
3) 50 cigars;
4) 50 grams of smoking tobacco or
5) [repealed - RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(11) Each quantity of tobacco products specified in clauses (1) 1)–4) of this section forms 100 percent of the exemption from excise duty on tobacco products. In case of one traveller the exemption from excise duty shall be applied to any combination of tobacco products on the condition that the total amount of the per cents of single exemptions from excise duty does not exceed 100 per cent.
[RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(12) The tax authority applies, in addition to the provisions of subsection (1) of this section, the exemption from excise duty within the amount exempt from excise duty on the tobacco products brought upon the third arrival in Estonia within one calendar month in case the bringing of the tobacco products is of random nature. If a traveller fails to prove the random nature of bringing the tobacco products, the tax authority shall presume that the bringing of the tobacco products upon the third arrival in Estonia within one calendar month is not of random nature.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(2) When baggage which has been accidentally sent to the wrong destination arrives in Estonia, it shall be treated as baggage with which the traveller is travelling.

§ 571.  Tobacco products brought into Estonia from another Member State in traveller’s baggage and exempt from excise duty

A traveller of at least 18 years of age is permitted to bring tobacco products into Estonia from another Member State for personal use inside the baggage with which he or she is travelling, without paying excise duty. The Tax and Customs Board has reason to think that the tobacco products are not for personal use if the quantity of tobacco products exceeds the following quantitative limits:
[RT I 2010, 8, 36 - entry into force 01.03.2010]
1) 800 cigarettes;
2) 400 cigarillos with a weight of up to 3 grams each;
3) 200 cigars;
4) one kilogram of smoking tobacco.
[RT I, 12.03.2015, 7 - entry into force 01.05.2015]

§ 58.  Tobacco products sent to natural person and exempt from excise duty

(1) It is permitted for a natural person to import up to fifty cigarettes or twenty-five cigarillos or ten cigars or fifty grams of smoking tobacco for non-commercial purposes without paying excise duty on the conditions specified in subsection (2) of this section.
[RT I, 12.03.2015, 7 - entry into force 01.05.2015]
(2) The conditions for application of exemption from excise duty are the following:
1) the tobacco products are sent to a natural person of at least 18 years of age in Estonia by a natural person residing in a third country;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012] 2) the tobacco products are sent occasionally;
3) the tobacco products are used for non-commercial purposes;
4) the value of the consignment does not exceed 45 euros;
[RT I 2010, 22, 108 - entry into force 01.01.2011]
5) no charge is required from the recipient for the consignment.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 581.  [Repealed - RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 59.  Transfer of cigarettes

It is prohibited to transfer cigarettes or offer cigarettes for sale at a price exceeding maximum retail price.

§ 60.  Excise duty on cigarettes without revenue stamps and prevailing cigarette price

(1) Excise duty on cigarettes without revenue stamps shall be calculated on the basis of the prevailing cigarette price at the time of the creation of the tax liability.
(2) The prevailing cigarette price is calculated on the basis of the data of the preceding calendar year by dividing the total value calculated on the basis of the maximum retail prices of the cigarettes released for consumption by the total number of cigarettes released for consumption.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 61.  Revenue stamping

(1) “Revenue stamping of tobacco products” means affixation of a revenue stamp to a tobacco product or the sales packaging thereof. Tobacco products are revenue stamped if the obligation to pay excise duty on the tobacco products in Estonia arises. If the sales packaging is covered with a transparent wrapping, the revenue stamp shall be affixed directly to the sales packaging beneath the transparent wrapping.
(11) Tobacco products are deemed to be revenue stamped even if the revenue stamps are affixed only to the grouped packaging of the tobacco products, provided that the tobacco products are transferred to the passengers in grouped packagings on board of an aircraft or ship on a voyage between Member States, or in a place of sale located in a customs control zone of an airport. On revenue stamps affixed to grouped packaging containing cigarettes, the maximum retail price of the cigarettes in the grouped packaging shall be printed. On revenue stamps affixed to grouped packaging containing tobacco products other than cigarettes, the marking of the type of tobacco product and quantity of tobacco in the grouped packaging shall be printed.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(2) The design and the types of revenue stamps, the procedure for the issue and return of revenue stamps, the form of the delivery note for revenue stamps and the procedure for completion of the form shall be established by a regulation of the minister responsible for the area. The data required on the form of the delivery note may also be submitted in another format accepted by the Tax and Customs Board.
(3) A revenue stamp shall be affixed to tobacco products in the following cases:
1) upon import, unless the tobacco products are subject to an excise suspension arrangement or exemption from excise duty;
2) upon dispatch from an excise warehouse outside an excise suspension arrangement;
3) upon use of the tobacco products in an excise warehouse for a purpose to which no excise suspension arrangement or exemption from excise duty applies;
31) upon transfer of the tobacco product by a registered consignee or the undertaking specified in § 211 of this Act, unless the tobacco product is subject to exemption from excise duty;
4) upon release for consumption if no exemption from excise duty applies to the tobacco products.
(31) Tobacco products shall not be revenue stamped if:
1) they are acquired by distance selling;
2) a tax liability arises in the case specified in subsection 24 (201) of this Act;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
3) they are sent to a natural person from a third country for use for non-commercial purposes.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(4) Tobacco products may be revenue stamped in Estonia in excise warehouses, customs warehouses and places of business of registered consignees. If tobacco products are to be revenue stamped in Estonia, registered consignees and undertakings specified in § 211 of this Act must revenue stamp the tobacco products immediately after the products are imported into Estonia.
(5) [Repealed - RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(6) [Repealed - RT I 2010, 8, 36 - entry into force 01.03.2010]
(7) A revenue stamp code containing five-unit combination of letters and numbers indicating the person ordering revenue stamps and the time of receiving the revenue stamp from the tax authority shall be printed on revenue stamps of tobacco products. In case of tobacco products other than cigarettes, the marking of the type of tobacco product and quantity of tobacco products in the sales packaging shall be printed on revenue stamps. In case of cigarettes, the maximum retail price of the cigarettes shall be printed on revenue stamps.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]
(8) Revenue stamps imported into Estonia from outside the EU territory or exported from Estonia to outside the EU territory shall be declared to the Tax and Customs Board. The printing costs of the revenue stamps shall be indicated in the customs declaration.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(9) Revenue stamps which are not affixed to tobacco products or the sales packagings thereof shall not be transferred unless the revenue stamps are relinquished or returned to the Tax and Customs Board.
(10) Tobacco products which have been revenue stamped may be imported or received from another Member State only by the person who ordered the revenue stamps. An excise warehousekeeper may dispatch revenue stamped tobacco products on which excise duty has not been paid to other excise warehousekeepers if the excise warehousekeeper has notified the Tax and Customs Board in writing of the numbers of the revenue stamps attached to the tobacco products or the sales packagings thereof to be dispatched.
[RT I 2006, 29, 222 - entry into force 01.07.2006]
(11) A registered consignee or an undertaking specified in § 211 of this Act may receive tobacco products without revenue stamps from another Member State only if the consignee or undertaking is the person who ordered revenue stamps for these tobacco products.
[RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 62.  Ordering and issue of revenue stamps

(1) Revenue stamps shall be ordered from the Tax and Customs Board by the importer of the tobacco products, an excise warehousekeeper, a registered consignee or the person specified in § 211 of this Act. The Tax and Customs Board shall accept the order for revenue stamps and issue the revenue stamps to the person who ordered them if the person meets all the following requirements:
1) the person holds a valid excise warehouse activity licence or activity licence of a registered consignee, the importer holds a registration for import of tobacco products in the register of economic activities, or the person holds a registration for wholesale or retail sale of tobacco products in the register of economic activities, and has submitted the written notice specified in clause 444 (1) 1) of this Act;
[RT I 2008, 49, 272 - entry into force 01.01.2009]
2) the person does not have tax arrears, including tax arrears payable in instalments;
3) the person has compensated for the costs of printing revenue stamps incurred in the case specified in subsection (4) of this section;
4) the person has provided security accepted by the Tax and Customs Board.
5) the person has notified the place where the excise goods are to be revenue stamped.
6) [Repealed - RT I 2005, 68, 527 - entry into force 01.07.2006]
(2) The Tax and Customs Board has the right to refuse to issue revenue stamps if the security provided by the person who ordered the revenue stamps is not sufficient to ensure payment of the excise duty.
(3) When ordering revenue stamps, the person ordering the revenue stamps an importer shall notify the Tax and Customs Board of the maximum retail price of cigarettes.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(4) If a person who has ordered revenue stamps refuses to accept the revenue stamps or returns the revenue stamps which are not affixed to tobacco products or the sales packaging thereof before the term for payment of excise duty, the person shall compensate the Tax and Customs Board for the costs of printing the revenue stamps if, pursuant to a decision of the Tax and Customs Board, such revenue stamps cannot be issued to another person who has ordered revenue stamps and are to be destroyed by the Tax and Customs Board, unless the Tax and Customs Board has issued defective revenue stamps or the revenue stamps which are returned before the term for payment of excise duty were damaged during the revenue stamping of the tobacco products.
(5) If a person who has ordered revenue stamps fails to take delivery of the revenue stamps within thirty days as of the requested date of delivery thereof, such failure is deemed to be refusal to accept revenue stamps.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 63.  Securing payment of excise duty on revenue stamps for tobacco products by person other than excise warehousekeeper or registered consignee

(1) The person specified in subsection 211 (1) of this Act or importer of tobacco products who is not an excise warehousekeeper or registered consignee shall provide security in the amount of the excise duty payable on the tobacco products subject to revenue stamping. The size of the security shall enable tax liabilities which arise or may arise to be discharged at any time during the period covered by the security.
(2) The provisions of subsection 31 (3) of this Act apply to the security specified in this section.
[RT I 2005, 68, 527 - entry into force 01.07.2006]

§ 64.  Obligation to submit delivery note for revenue stamps

Upon the import of tobacco products subject to excise duty, the delivery note for the revenue stamps shall be submitted together with the customs declaration, except in the case where tobacco products without revenue stamps are imported into an excise warehouse by the excise warehousekeeper.

§ 65.  [Repealed - RT I 2008, 49, 272 - entry into force 01.01.2009]

Chapter 7 EXCISE DUTY ON FUEL 

§ 66.  Rates of excise duty on fuel and electricity

(1) The rate of excise duty on unleaded petrol is 422.77 euros per one thousand litres of unleaded petrol.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(2) The rate of excise duty on leaded petrol is 422.77 euros per one thousand litres of leaded petrol.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(3) The rate of excise duty on aviation spirit is 422.77 euros per one thousand litres of aviation spirit.
[RT I, 24.03.2011, 1 - entry into force 01.07.2012]
(4) The rate of excise duty on kerosene is 330.10 euros per one thousand litres of kerosene.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(5) The rate of excise duty on liquid petroleum gas is 125.26 euros per one thousand kilograms of liquid petroleum gas.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(6) The rate of excise duty on diesel fuel is 392.92 euros per one thousand litres of diesel fuel.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(7) The rate of excise duty on diesel fuel for specific purposes is 110.95 euros per one thousand litres of diesel fuel for specific purposes.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(71) The rate of excise duty on light heating oil is 392.92 euros per one thousand litres of light heating oil.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(8) The rate of excise duty on heavy fuel oil is 15.01 euros per one thousand kilograms of heavy fuel oil.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(9) The rate of excise duty on shale-derived fuel oil is 15.01 euros per one thousand kilograms of shale-derived fuel oil.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(10) The rate of excise duty on natural gas is 28,14 euros per one thousand cubic metres of natural gas.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(11) The rate of excise duty on coal, lignite and coke is 0.30 euros per one gigajoule of the upper calorific value of coal, lignite and coke.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(111) The rate of excise duty on oil shale is 0.15 euros per one gigajoule of the upper calorific value of oil shale and, as of 1 January 2013, 0.30 euros per one gigajoule of the upper calorific value of oil shale.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(12) The rate of excise duty on electricity is 4.47 euros per one megawatt-hour of electricity.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(13) The rate of excise duty on fuel specified in clause (20) 1) of this Act or fuel for which the first six digits or eight digits of the CN code are 2707 10, 2707 20, 2707 30, 2707 50, 2710 11 11–2710 11 25, 2710 11 90, 2902 20 00, 2902 30 00, 2902 41 00, 2902 42 00, 2902 43 00 or 2902 44 00 is 422.77 euros per one thousand litres of fuel.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(14) The rate of excise duty on fuel for which the eight digits of the CN code are 2710 19 11 or 2710 19 15 is 330.10 euros per one thousand litres of fuel.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(15) The rate of excise duty on fuel for which the first six digits of the CN code are 2711 12–2711 14 and which is used as motor fuel, including in stationary motors, is 125.26 euros per one thousand kilograms of fuel.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(16) The rate of excise duty on fuel for which the eight digits of the CN code are 2710 19 31 or 2710 19 35 is 392.92 euros per one thousand litres of fuel.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(17) The rate of excise duty on fuel for which the eight digits of the CN code are 2710 19 51 or 2710 19 55 is 15.01 euros per one thousand kilograms.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(18) The rate of excise duty on fuel, including unconventional fuel-like mineral oil, for which the first four digits of the NC are 3811, excluding a product for which the eight digits of the NC are 3811 21 00 or 3811 29 00, as well as liquid combustible substances and biofuel are the same as the rate of excise duty on leaded petrol, diesel fuel, light fuel oil or heavy fuel oil if these fuels are used for the same purpose as petrol, diesel fuel, light fuel oil or heavy fuel oil.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]
(19) If biofuel has been added to the fuel specified in subsection 19 (1) of this Act, the amount of biofuel contained in such fuel shall be exempt from excise duty until the expiry of the permit specified in clause 27 (1) 28) of this Act.
[RT I 2007, 45, 319 - entry into force 01.01.2008]
(20) The rate of excise duty on diesel fuel released for consumption from which the fiscal marker has been removed is equal to the excise duty rate applicable to diesel fuel.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(21) The amount of excise duty shall be calculated on fuel at a temperature of 15°C. The amount of excise duty on natural gas shall be calculated at a pressure of natural gas of 101.325 kPa and at a temperature of 20°C. When natural gas is transmitted to residential customers, the amount of excise duty on natural gas may be calculated on the amount of natural gas in cubic metres without taking the requirement concerning the pressure and temperature into consideration.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 67.  [Repealed - RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 68.  Fuel exempt from excise duty brought into Estonia from third country

[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(1) Upon the first arrival in Estonia using a motor vehicle or motorised water craft from a third country within one calendar month, a traveller may import for non-commercial purposes, in a motor vehicle in the possession of the traveller, fuel for consumption without paying excise duty in the standard fuel tank of a motor vehicle or motorised water craft or the standard service tank of a motorised water craft and up to 10 litres in a fuel can.
(2) Upon the second or further arrival in Estonia from a third country within one calendar month, a traveller may import for non-commercial purposes without paying excise duty liquefied gas in the standard fuel tank of a motor vehicle for consumption in the same motor vehicle.
(3) The tax authority applies the exemption from excise duty on the fuel brought within the amount exempt from excise duty, which was brought from a third country to Estonia after the first arrival within one calendar month, unless a traveller has arrived in Estonia within six calendar months preceding the month of the border-crossing from a third country using a motor vehicle more than three times and the main objective of the border-crossing consists in import of fuel.
(4) In case of international carriage, including carriage of passengers, if such carriage is performed pursuant to international agreements governing international road transport, Regulation (EC) No. 1072/2009 of the European Parliament and of the Council on common rules for access to the international road haulage market (OJ L 300, 14.11.2009, p. 72–87) and Regulation (EC) No. 1073/2009 of the European Parliament and of the Council on common rules for access to the international market for coach and bus services, and amending Regulation (EC) No 561/2006 (OJ L 300, 14.11.2009, p. 88–105), it is permitted to import fuel from a third country without paying excise duty in the standard fuel tank of a motor vehicle and its special container if such fuel is intended for use as fuel in the same motor vehicle.
(5) The tax authority has the right, in case of international occasional carriage of passengers, not to apply the exemption from excise duty on the part of the fuel contained in the standard fuel tank, which exceeds the amount of fuel necessary for reaching the destination from the starting point of the carriage, in case the destination of the carriage is located in Estonia and the main objective of the carriage may consist import of fuel exempt from excise duty.
(6) The fuel imported without paying excise duty may be used only in the vehicle in which the fuel was imported. Such fuel shall neither be removed from the vehicle nor stored, except during necessary repairs to that vehicle, and the person benefiting from the tax exemption shall not transfer the fuel for a charge or free of charge.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]

§ 69.  Fuel exempt from excise duty brought into Estonia from another Member State

[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(1) Upon arrival in Estonia using a motor vehicle or motorised water craft from another Member State, a traveller may import for non-commercial purposes, in the same motor vehicle, fuel for consumption without paying excise duty in the standard fuel tank of a motor vehicle or motorised water craft or the standard service tank of a motorised water craft, and, if necessary, additionally in a fuel can.
(2) In case of international carriage, including carriage of passengers, it is permitted to import to Estonia from another Member State fuel without paying excise duty in the standard fuel tank of a motor vehicle and its special container if such fuel is intended for use as fuel in the same motor vehicle.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]

§ 691.  [Repealed - RT I, 30.12.2010, 3 - entry into force 27.07.2011]

§ 692.  Permit and applicant for permit for exemption from excise duty on energy

(1) A permit for exemption from excise duty on fuel and electricity (hereinafter permit for exemption from excise duty on energy) grants the right to:
1) import and acquire fuel from an excise warehousekeeper for use for the purposes specified in clause 27 (1) 191) of this Act;
2) import and acquire fuel from an excise warehousekeeper or shipchandler for use for the purposes specified in clauses 27 (1) 22), 222), 24) and 282) of this Act;
3) acquire natural gas from a network operator for use for the purposes specified in clauses 27 (1) 22), 24), 282 and 286) of this Act and electricity for use for the purposes specified in clauses 27 (1) 24), 282), 284) and 285) of this Act;
4) use fuel for the purposes specified in clause 27 (1) 27) of this Act.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(2) The following may apply for a permit for exemption from excise duty on energy:
1) a person whose place for processing or storing fuel is situated on board of a ship which supplies other ships with fuel, or located within the territory of a port with a permanent barrier, and who has been entered in the commercial register and registered in Estonia as a taxable person;
2) a person who holds a commercial fishing permit;
3) an undertaking entered in the commercial register who uses fuel exempt from excise duty for their enterprise in mineralogical processes, for generation of electricity or for other purposes than motor fuel or heating fuel;
4) a natural gas network operator who uses natural gas for the purpose of operating a natural gas network;
5) an undertaking entered in the commercial register who uses electricity for the purposes specified in clauses 27 (1) 24), 282), 284) or 285) of this Act;
6) a person who uses fuel for the purposes specified in clause 27 (1) 27) of this Act.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(3) For the purposes of this Act, a shipchandler shall mean a person who, based on a permit for exemption from excise duty, has been granted the right to supply ships with fuel exempt from excise duty, and to process or store the fuel exempt from excise duty only at the places specified in the permit for exemption from excise duty on energy.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 693.  Documents to be submitted upon application for permit for exemption from excise duty on energy

(1) The following shall be submitted to the Tax and Customs Board upon application for permit for exemption from excise duty on energy:
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
1) a written application setting out the name of the applicant, the address of the residence or registered office, the address of the place of business and the contact details of the applicant, and the purpose for which the fuel or electricity exempt from excise duty is to be used;
2) in the case of persons specified in clauses 692 (2) 3) and 6) of this Act, information concerning the amount of fuel exempt from excise duty needed during the coming twelve months and the reasons for that amount;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
21) in the case of a person specified in clause 692 (2) 6) of this Act, description of use of the fuel exempt from excise duty in the production process and description of the measurement process of the fuel used in the production process of fuel, which provides an opportunity to ascertain the quantity of fuel used for the purposes specified in clause 27 (1) 27) of this Act;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
3) information concerning the amount of fuel or electricity used during the twelve months preceding the month of submission of the application and concerning the purpose for which the fuel or electricity was used, except in the case of a person specified in clause 692 (2) 1) of this Act;
4) the rules for the maintenance of records regarding the fuel or electricity exempt from excise duty, except in the case of a person specified in clause 692 (2) 2) of this Act;
5) the maximum levels of loss of fuel exempt from excise duty in the case of persons specified in clauses 692 (2) 1) and 3) of this Act.
(2) In addition to the information and documents specified in subsection (1) of this section, a shipchandler shall submit the following documents:
1) a layout of the place of business setting out the area of and points of access to the territory, buildings and structures, and plans of the buildings setting out the area of the rooms and the entrances and exits;
2) the name of the owner of buildings, rooms, structures, territory or a ship, and a document certifying the right of the shipchandler to use the buildings, rooms, structures and territory for storing fuel;
3) a description of the use of the buildings, rooms, structures, territory or ship;
4) a description of the production process and storage of fuel;
5) a plan of the containers which shall set out the volume of the containers.
(21) The tax authority has the right to demand that an applicant for permit for exemption from excise duty on energy submit other relevant documents in addition to the documents specified in subsections (1) and (2) of this section.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(3) The holder of a permit for exemption from excise duty on energy is not required to submit the rules for the maintenance of records regarding fuel or electricity exempt from excise duty or the maximum levels of loss of fuel upon subsequent application for a permit unless the rules or levels are amended.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 694.  Issue of permit for exemption from excise duty on energy

(1) The Tax and Customs Board shall grant a permit for exemption from excise duty on energy if all the following conditions are complied with:
1) bankruptcy or liquidation proceedings have not been brought against the person;
2) the information and documents specified in § 693 of this Act have been submitted;
3) the person does not have tax arrears;
4) a security has been provided in the case specified in subsection 31 (2) of this Act.
(2) The issue of a permit for exemption from excise duty on energy may be refused if, during the twelve months preceding the month of submission of the application, the Tax and Customs Board has revoked the person’s permit for exemption from excise duty on the basis of subsection 695 (4) of this Act or if the person or a member of the management or controlling body of the legal person has committed at least one of the misdemeanours provided for in §§ 1531–1552 of the Taxation Act for which a natural person was punished by a fine exceeding 100 fine units or a legal person by a fine exceeding 2000 euros or at least one of the offences provided for in §§ 374–3762, 3891–391 and 393 of the Penal Code.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(3) A permit for exemption from excise duty on energy shall be issued or the decision to refuse to issue the permit shall be delivered to the applicant within thirty days as of the date of submission of the information and documents specified in § 693 of this Act.
(4) The form of a permit for exemption from excise duty on energy and the procedure for completion of the form shall be established by a regulation of the minister responsible for the area.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 695.  Suspension and revocation of permit for exemption from excise duty on energy

(1) The Director General of the Tax and Customs Board or an official authorised by the Director General may suspend a permit for exemption from excise duty on energy if a new security is not provided at least five days before the expiry of the period of validity of the previous security or if, during the period of validity of the permit, the circumstance specified in subsection 42 (2) of this Act exists. A permit for exemption from excise duty on energy may be suspended for up to sixty days or until a decision concerning the violation specified in subsection 42 (2) of this Act enters into force. The activities indicated in a suspended permit for exemption from excise duty on energy may be continued on the basis of a written decision of the Director General of the Tax and Customs Board or an official authorised by the Director General.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
(2) Before making a decision concerning the suspension of a permit for exemption from excise duty on energy, the tax authority may impose a penalty payment upon failure to comply with an administrative act prepared for compliance with the requirements of this Act. The upper limit for a penalty payment is 3200 euros unless the upper limit of penalty payment has been provided for in the Taxation Act.
[RT I 2010, 22, 108 - entry into force 01.01.2011]
(3) The Director General of the Tax and Customs Board or an official authorised by the Director General shall revoke a permit for exemption from excise duty on energy if:
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
1) the activities of the person or body in the field of activity for which the permit for exemption from excise duty on energy was issued have terminated;
2) the person specified in clause 692 (2) 2) does not hold a commercial fishing permit;
3) the circumstances which caused the suspension of the permit for exemption from excise duty on energy continue to exist for sixty days after the date of suspension of the permit, unless the duration of the proceeding regarding a violation specified in subsection 42 (2) of this Act exceeds sixty days;
4) bankruptcy proceedings are brought against the person;
5) a termination or distribution resolution is adopted with regard to the person;
6) the person or body to whom a permit for exemption from excise duty on energy has been issued submits an application for the permit to be revoked;
7) a new permit for exemption from excise duty on energy is issued.
(4) The Director General of the Tax and Customs Board or an official authorised by the Director General may revoke a permit for exemption from excise duty on energy if the persons specified in clauses 692 (2) 1), 3) and 6) do not have a security or if, during the period of validity of the permit, a violation specified in clauses 42 (2) 1), 2) or 3) of this Act has been committed or if the person uses fuel or electricity exempt from excise duty for purposes other than those indicated in the application for the permit for exemption from excise duty.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(5) The persons specified in clauses 692 (2) 1)–3) and 6) of this Act whose permit for exemption from excise duty on energy is revoked for reasons specified in clauses (3) 1)–6) or subsection (4) of this section and who possesses liquid fuel exempt from excise duty shall, within fifteen days as of the date of revocation of the permit for exemption from excise duty, notify in writing if the person is to keep the liquid fuel in the possession thereof, or shall transfer the fuel, destroy the fuel under the supervision of the Tax and Customs Board or dispatch the fuel to an excise warehouse on the condition that the excise warehousekeeper receives the fuel at the consignor.
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
(6) The Tax and Customs Board shall exercise supervision over the end-use of fuel and electricity exempt from excise duty.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 696.  Obligations of holders of permit for exemption from excise duty on energy

(1) A holder of a permit for exemption from excise duty on energy is required:
1) to maintain separate records on the amount of fuel subject to excise duty and fuel acquired and used without paying excise duty by the name of the fuel and the eight digits of the CN code;
2) to maintain records on fuel exempt from excise duty such that the information in the records corresponds to the accompanying documents concerning the movement of fuel;
3) in the case of electricity, to maintain separate records on the amount of electricity subject to excise duty and electricity acquired and used without paying excise duty;
4) to use fuel or electricity exempt from excise duty only for the purposes indicated in the application for the permit for exemption from excise duty;
5) to ensure that fuel exempt from excise duty is preserved until it is used as intended or until an act specified in subsection 695 (5) or § 698 of this Act is performed;
6) to store fuel exempt from excise duty separately from other fuel;
7) to notify an excise warehousekeeper, network operator or shipchandler of the number of the permit for exemption from excise duty on energy upon acquisition of excise good exempt from excise duty from the excise warehousekeeper, network operator or shipchandler and the Tax and Customs Board upon import of fuel exempt from excise duty, as well as to verify the compliance of the information entered in the permit with the quantity of the acquired fuel;
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
8) to give advance notice to the Tax and Customs Board in a format which can be reproduced of any changes in the information which was the basis for application for a permit for exemption from excise duty and to obtain approval of the Tax and Customs Board concerning any changes in the information which was the basis for application for a permit for exemption from excise duty. The tax authority shall be notified of any changes the occurrence of which could not be foreseen not later than on the next working day and, at the request of the tax authority, the documents in proof of any change in the information specified in § 693 of this Act shall be submitted;
[RT I, 12.07.2014, 2 - entry into force 01.01.2015]
9) upon acquisition of natural gas or electricity exempt from excise duty, to submit information concerning the amount of acquired natural gas or electricity exempt from excise duty to the network operator from whom the natural gas or electricity is acquired not later than on the fifth day of the calendar month following the acquisition.
(2) In addition to the obligations specified in subsection (1) of this section, a shipchandler has the exclusive right to store and process fuel in the place of business thereof and is required to:
1) store separately the fuel which is subject to excise duty and the fuel which is exempt from excise duty;
2) verify, upon transferring fuel for supplying ships, that the recipients of the fuel are entitled to receive fuel exempt from excise duty;
3) monitor that, upon the transfer of fuel to the user of fuel specified in clause 27 (1) 222) of this Act, the quantity of fuel exempt from excise duty transferred does not exceed the quantity of fuel not acquired pursuant to information in the permit and to record the information concerning the transferred fuel exempt from excise duty in the permit for exemption from excise duty;
4) notify, if there is doubt of the justification of excise-free sale of fuel, the Tax and Customs Board in writing of such sale before transfer of the fuel exempt from excise duty and receive a written confirmation from the Tax and Customs Board that the recipient has the right to use fuel without paying excise duty;
5) submit, by place of business, a shipchandling report concerning the fuel handled during a calendar month to the Tax and Customs Board not later than on the fifteenth day of the following calendar month.
(3) The list of information to be submitted by a shipchandling report shall be established by a regulation of the minister responsible for the area. The requisite information of a shipchandling report may also be submitted in other reports accepted by the Tax and Customs Board by the date accepted by the Tax and Customs Board.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 697.  Obligations of persons using excise-free fuel in ships and aircraft

The user of the fuel specified in clauses 27 (1) 19) and 221) shall be the possessor of a ship or aircraft in which the use of fuel exempt from excise free is permitted.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 698.  Transfer of fuel exempt from excise duty with approval of tax authority

(1) The tax authority may, based on the application of a user of fuel exempt from excise duty, permit to transfer the fuel acquired without paying excise duty to another user of fuel exempt from excise duty or excise warehousekeeper only in case the person transferring the fuel exempt from excise duty is no longer able to personally use the fuel transferred without paying excise duty for purposes exempt from excise duty.
(2) A shipchandler may transfer fuel exempt from excise duty to another shipchandler or excise warehouskeeper with the approval of the tax authority.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]
(3) A person specified in clause 692 (2) 3) of this Act may transfer fuel exempt from excise duty to a person specified in the same clause with the approval of the Tax and Customs Board.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 699.  Amount of fuel exempt from excise duty used in commercial fishing and right to use such fuel

(1) The Government of the Republic shall establish, by a regulation, the maximum permitted amount of fuel exempt from excise duty intended to be used in fishing between 150–200 litres per one ton of fish per amount of species of fish caught or between 7-80 litres per one kilowatt in a calendar year per main engine power unit of a fishing vessel.
(2) The maximum permitted amount of fuel exempt from excise duty per amount of species of fish shall be determined on the basis of the fishing opportunities of the relevant species of fish in the corresponding year, taking into account the type of the fishing vessel usually used for catching such species of fish and the average amount of fuel used. The maximum permitted amount of fuel exempt from excise duty per main engine power unit of a fishing vessel shall be determined on the basis of the average amount of fuel used by the main engine of the fishing vessel and the average number of operating hours of a fishing vessel in a calendar year.
(3) If a holder of a permit for exemption from excise duty on energy who uses fuel exempt from excise duty for the purposes specified in clause 27 (1) 222) of this Act has acquired the whole amount of fuel indicated in a permit for exemption from excise duty before the end of the calendar year, the holder of a permit has the right, in justified cases, to apply for the issue of a new permit from the Tax and Customs Board.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 6910.  Right to produce fuel from waste

(1) A permit for production of fuel from waste outside an excise warehouse shall be issued by the Tax and Customs Board.
(2) A permit for production of fuel from waste may be applied for by an undertaking entered in the commercial register who holds a corresponding integrated environmental permit and who produces up to 1000 tons of fuel from waste in a year.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 6911.  Documents to be submitted upon application for permit for production of fuel from waste

The following shall be submitted to the Tax and Customs Board upon application for permit for production of fuel from waste:
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
1) a written application setting out the name of the applicant, the address of the residence or registered office, the address of the place of business and the contact details of the applicant for a permit for production of fuel from waste;
2) a layout of the place of business setting out the area of and points of access to the territory, buildings and structures, and plans of the buildings setting out the area of the rooms and the entrances and exits;
3) the name of the owner of the buildings, structures and territory and a document certifying the exclusive right of the applicant for a permit to use the, buildings, structures and territory for storage of fuel;
4) a plan of the containers which shall set out the volume of the containers;
5) a description of the production process and storage of fuel;
6) information concerning the quantity of fuel produced during the twelve months preceding the month of submission of the application by type of fuel;
7) information concerning the planned amount of production by type of fuel during the coming twelve months;
8) the rules for the maintenance of records regarding the raw material, semi-finished products and finished products.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 6912.  Issue, suspension and revocation of permit for production of fuel from waste

(1) The provisions of § 694 of this Act concerning the issue of a permit for exemption from excise duty on energy apply to the issue of a permit for production of fuel from waste. The information and documents specified in § 6911 of this Act shall be submitted as one condition for the issue of the permit.
(11) The tax authority has the right to demand that an applicant for permit for production of fuel from waste submit other relevant documents in addition to the documents specified in § 6911 of this Act.
[RT I 2010, 8, 36 - entry into force 01.03.2010]
(2) The provisions of § 695 of this Act concerning the suspension and revocation of a permit for exemption from excise duty on energy apply to the suspension and revocation of a permit for production of fuel from waste. A permit for production of fuel from waste shall also be revoked if the person’s integrated environmental permit for operating in the areas of activity necessary for production of fuel from waste is revoked.
(3) The form of a permit for production of fuel from waste and the procedure for completion of the form shall be established by a regulation of the minister responsible for the area.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 6913.  Obligations of producers of fuel from waste

A producer of fuel from waste is required to:
1) maintain an accumulating account on the creation of the obligation to pay excise duty;
2) maintain records of waste used for the production of fuel in compliance with the provisions of the Waste Act and of the amount of fuel produced from waste by type of fuel by recording the fuels in warehouse stock records and accounting to the accuracy of eight digits of the CN code;
3) to maintain records on fuel and waste such that the information in the records corresponds to the accompanying documents concerning the movement of fuel and waste;
4) to store fuel separately from other goods. The fuel which is subject to excise duty and the fuel which is exempt from excise duty shall be stored separately;
5) ensure that fuel exempt from excise duty is preserved until an act specified in subsection 695 (5) of this Act is performed;
6) to submit documents in proof of any change to the information specified in § 6911 of this Act to the Tax and Customs Board within five working days after the occurrence of the change.
[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
§ 70. – § 79. [Repealed - RT I 2008, 49, 272 - entered into force 01.01.2009]

Chapter 8 SUPERVISION OVER EXCISE GOODS  
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 791.  Leaving excise goods under supervision

[RT I 2003, 90, 602 - entry into force 01.05.2004]
(1) The Tax and Customs Board may leave excise goods under supervision if the unintended use of the excise goods brings about creation or increase of the tax liability.
[RT I 2003, 90, 602 - entry into force 01.05.2004]
(2) The Tax and Customs Board shall issue an electronic notice regarding leaving excise goods under supervision which sets out the act permitted with the excise goods to the recipient of excise goods or a representative thereof, or the owner of excise goods or a representative thereof. The Tax and Customs Board may issue a written notice if so agreed with the obligated person.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(3) Excise goods left under supervision may be dispatched with the permission of the Tax and Customs Board.
[ RT I, 05.11.2013, 2 - entry into force 01.12.2013]
(4) The procedure for leaving excise goods under supervision and for the termination of supervision shall be established by a regulation of the minister responsible for the area.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

§ 792.  Termination of supervision over excise goods

(1) The Tax and Customs Board shall terminate supervision over excise goods if:
1) this is no longer justified, taking account of the provisions of subsection 791 (1) of this Act;
2) the excise goods have been used for their end-use;
3) excise duty has been paid on the excise goods;
4) the excise goods have been destroyed as a result of unforeseeable circumstances and the destruction as been proved in a manner which satisfies the Tax and Customs Board.
(2) A person shall apply for a permit for the use of excise goods under supervision for purposes other than their intended purpose from the Tax and Customs Board beforehand.
[RT I 2003, 90, 602 - entry into force 01.05.2004]

Part 3 IMPLEMENTING PROVISIONS 

§ 80. – § 85. [Omitted from this text.]

§ 851.  Time for issue of permits

The Tax and Customs Board may issue an excise warehouse activity licence or an activity licence of a registered consignee specified in subsection 38 (3) of this Act, a permit for exemption from excise duty on alcohol specified in subsection 53 (5) of this Act, a permit for exemption from excise duty on tobacco products specified in subsection 581 (5) of this Act, a permit for exemption from excise duty on fuel specified in subsection 72 (4) of this Act and a permit for exemption from excise duty for a handler of chemicals specified in subsection 77 (4) of this Act before Estonia’s accession to the European Union.
[RT I 2003, 90, 602 - entry into force 31.12.2003]

§ 852.  Application of Act to solid fuel and shale-derived fuel oil

Excise duty is imposed on solid fuel and shale-derived fuel oil according to the rates specified in § 66 of this Act as of 1 May 2005. The requirements for measurement provided for in § 33 of this Act and the requirements related to performance of the obligation to pay excise duty provided for in §§ 24, 25 and 30 of this Act apply to solid fuel and shale-derived fuel oil as of 1 May 2005.
[RT I 2004, 84, 569 - entry into force 01.01.2005]

§ 853.  Application of Act to alcohol without revenue stamps

Alcohol without revenue stamps specified in subsection 491 (2) of this Act which is released for consumption before 1 July 2006 may be sold until 30 September 2006.
[RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 854.  Validity of permits for exemption from excise duty

A permit for exemption from excise duty on fuel, or a permit for exemption from excise duty of a commercial fisherman, a permit for exemption from excise duty on electricity and a permit for exemption from excise duty of a handler of fuel issued before 1 January 2009 is deemed to be equal to a permit for exemption from excise duty on energy.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

§ 855.  Application of Act to alcohol without revenue stamps

Alcohol without revenue stamps specified in subsection 491 (2) of this Act which is released for consumption before 1 January 2010 may be sold until 31 January 2010.
[RT I 2009, 35, 232 - entry into force 01.01.2010]

§ 856.  Transfer of cigarettes at a price exceeding the maximum retail price

Cigarettes the revenue stamps affixed to the sales packaging of which have been issued by the Tax and Customs Board before 1 July 2009 may be transferred at a price exceeding the maximum retail price by up to 1.7 per cent until 30 September 2009.
[RT I 2009, 35, 232 - entry into force 01.07.2009]

§ 857.  Transitional period for application of electronic delivery notes

(1) The delivery note established by Commission Regulation (EEC) No 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (OJ L 276, 19.9.1992, pp. 1–10) is the mandatory delivery note of excise goods dispatched to another Member State under an excise suspension arrangement before 1 April 2010.
(2) Until 31 December 2010, excise goods dispatched under an excise suspension arrangement to a Member State where the electronic system of delivery notes is not applied from 1 April 2010 shall be accompanied by the delivery note specified in subsection (1) of this section.
(3) The consignee of excise goods is required to notify the tax authority of the receipt of excise goods dispatched from another Member State under an excise suspension arrangement on the basis of a delivery note established by Commission Regulation (EEC) No 2719/92 until 31 December 2010 and submit promptly the fourth copy of the delivery note to the tax authority.
(4) The consignee of excise goods is required to return one copy of the delivery note specified in subsection (2) of this section to the consignor of the excise goods by the fifteenth day of the calendar month following the calendar month when the excise goods are received.
[RT I 2010, 8, 36 - entry into force 01.04.2010]

§ 858.  Application of Act to handlers of biofuels

(1) The persons specified in subsection 691 (1) of the wording of this Act which was in force until 27 July 2011 shall submit a biofuel report to the tax authority no later than by 1 October 2011. The biofuel report is submitted in respect to biofuel released for consumption from 1 January through 27 July 2011 and it shall contain the following information:
1) the name, description, CN code and quantity of biofuel released for consumption;
2) the value of the biofuel released for consumption and a calculation of the formation thereof, including the value of the raw material of and additives to the biofuel, and a calculation of production costs;
3) the energy value of the biofuel released for consumption.
(2) The persons specified in subsection (1) of this section are required to submit to the tax authority any relevant information needed by the grantor of state aid arising from the obligations related to the grant of state aid. The amount of state aid granted to the persons specified in subsection (1) of this section is public information.
(3) If the persons specified in subsection (1) of this section fail to submit the biofuel report in due time or fail to submit at the request of the tax authority the data specified in subsections (1) and (2) of this section, the tax authority may impose a penalty payment pursuant to the procedure provided for in the Substitutive Enforcement and Penalty Payment Act.
(4) The tax authority shall submit the information specified in subsection (1) of this section to the Ministry of Finance no later than by 1 December 2011.
[RT I, 30.12.2010, 3 - entry into force 27.07.2011]

§ 859.  Application of Act to tobacco products

As an exception from the provisions of subsection 28 (41) of this act, it is permitted to sell cigars and cigarillos released for consumption prior to 1 January 2011 within 12 calendar months as of the date on which the revenue stamp with the new design enters into force.
[RT I, 30.12.2010, 3 - entry into force 01.01.2011]

§ 8510.  Refund of excise duty on cigarettes

Excise duty shall be refunded on cigarettes released for consumption prior to 17 November 2011, which do not conform to the safety requirements provided for in the standard EN 16156:2010 "Cigarettes - Assessment of the ignition propensity - Safety requirement" of the European Committee for Standardisation, upon the return of revenue stamps. The abovementioned revenue stamps shall be returned within three calendar months as of the entry into force of this provision.
[RT I, 08.03.2012, 1 - entry into force 01.04.2012]

§ 8511.  Transitional period for application of delivery notes submitted through SADHES

Upon transportation of excise goods, it is permitted to use instead of a delivery note submitted through the SADHES a delivery note in force before 1 July 2014 until 30 September 2014.
[RT I, 20.06.2014, 3 - entry into force 01.07.2014]

§ 86.  Entry into force of Act

This Act enters into force on 1 April 2003.

1Council Directive 92/79/EEC on the approximation of taxes on cigarettes (OJ L 316, 31.10.1992, p. 8–9), last amended by Directive 2010/12/EU (OJ L 50, 27.2.2010, p. 1–7); Council Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes (OJ L 316, 31.10.1992, p. 10–11), last amended by Directive 2010/12/EU (OJ L 50, 27.2.2010, p. 1–7); Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21–27), last amended by the provisions on taxation of Annex III to the Protocol concerning the conditions and arrangements for admission of the Republic of Bulgaria and Romania to the European Union (OJ L 157, 21.6.2005, p. 86–88); Council Directive 92/84/EEC on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 29–31); Council Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ 291, 6.12.1995, p. 40–45), last amended by Directive 2010/12/EU (OJ L 50, 27.2.2010, p. 1–7); Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51–70), last amended by Directive 2004/75/EC (OJ L 157, 30.4.2004, p. 100–105); Council Directive 2006/79/EC on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 286, 17.10.2006, p. 15–18); Council Directive 2007/74/EC on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries (OJ L 346, 29.12.2007, p. 6–12); Council Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 009, 14.1.2009, p. 12–30), last amended by Directive 2010/12/EU (OJ L 50, 27.2.2010, p. 1–7); [RT I, 30.12.2010, 3 - entry into force 01.01.2011]
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