Published: 2015-01-01
Key Benefits:
Passed 23.09.1997
RT I 1997, 73, 1201
Entry into force 01.01.1998, partially 01.01.1999
| 20.11.1997 | RT I 1997, 86, 1464 | 01.01.1998 |
| 12.04.2000 | RT I 2000, 33, 199 | 25.04.2000 |
| 17.10.2001 | RT I 2001, 88, 531 | 01.07.2002 |
| 15.05.2002 | RT I 2002, 44, 284 | 01.07.2002 |
| 19.06.2002 | RT I 2002, 63, 387 | 01.09.2002 |
| 04.12.2002 | RT I 2003, 2, 17 | 01.04.2003 |
| 17.12.2003 | RT I 2003, 88, 591 | 01.01.2004 |
| 18.12.2003 | RT I 2003, 90, 602 | 01.05.2004 |
| 09.06.2004 | RT I 2004, 53, 365 | 18.07.2004 |
| 20.04.2006 | RT I 2006, 21, 162 | 01.06.2006 |
| 26.11.2009 | RT I 2009, 62, 405 | 01.01.2010 |
| 22.04.2010 | RT I 2010, 22, 108 | 01.01.2011, enters into force on the day determined by the decision of the Council of the European Union concerning repeal of the derogation established in respect of the Republic of Estonia on the basis of Article 140(2) of the Treaty on the Functioning of the European Union, Decision No. 2010/416/EU of the Council of the European Union (OJ L 196, 28.07.2010, pp. 24–26). |
| 17.06.2010 | RT I 2010, 44, 261 | 01.01.2011, entry into force postponed 01.07.2011 |
| 24.11.2010 | RT I, 20.12.2010, 1 | 01.01.2011 |
| 23.12.2010 | RT I, 31.12.2010, 3 | 01.07.2011, partially 01.01.2011 |
| 15.06.2011 | RT I, 06.07.2011, 14 | 01.01.2012 |
| 08.12.2011 | RT I, 29.12.2011, 1 | 01.01.2012, partially 01.01.2014 and 01.11.2014 |
| 19.02.2014 | RT I, 13.03.2014, 4 | 01.07.2014 |
| 19.06.2014 | RT I, 12.07.2014, 1 | 01.01.2015 |
| 01.07.2014 | RT I, 12.07.2014, 2 | 01.01.2015, partially 01.05.2015 |
| 19.06.2014 | RT I, 29.06.2014, 109 | 01.07.2014 , official titles of ministers replaced in accordance with s. 107³(4) of the Government of the Republic Act |
Fiscal marking applies to diesel fuel that is intended to be used as described in the provisions of s. 11(1) of this Act and that is produced in Estonia, released into free circulation within the meaning of the Community Customs Code (Council Regulation 2913/92/EEC) (hereinafter, ‘imported’), or shipped into Estonia from a Member State of the European Union (hereinafter, ‘Member State’).
[RT I 12.07.2014, 2 – entry into force 01.01.2015]
(1) Diesel fuel carrying a fiscal marker (hereinafter, ‘diesel fuel for specific purposes’) may be used:
1) in machinery, tractors and non-road mobile machinery used for agricultural purposes;
2) in commercial fishing;
3) for heating and the production of heat or electricity.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]
(2) For the purposes of this Act, motor vehicles within the meaning of the Traffic Act, water craft and rail vehicles are not deemed to be machinery.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]
(1) When liquid fuel carrying a fiscal marker is sold, the seller is required to identify the buyer. If the buyer is a natural person, he or she is required to show his or her identity document or, if the buyer is a legal person, an authorization document which sets out the name of the representative of the legal person, his or her personal identification code and the name and registration number of the represented legal person or, in the absence of the relevant registration number, the legal person’s registry code.
(2) If the buyer fails to produce the information to prove the buyer’s identity and the requisite documents specified in subsection 1 of this section, the seller refuses to sell any liquid fuel which carries a fiscal marker.
(3) The seller of liquid fuel carrying a fiscal marker records the name of the buyer, the personal identification code of the buyer who is a natural person, or the registration number or in the absence thereof, registry code of the buyer who is a legal person, and transmits such information together with other relevant data to the Tax and Customs Board following the procedure established on the basis of section 7(3) of the Liquid Fuel Act.
[RT I 2004, 53, 365 – entry into force 18.07.2004]
(1) Fiscal marking means the addition of additives to diesel fuel in order to distinguish it from other types of liquid fuel.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]
(2) The list of additives to be added to diesel fuel for the purpose of fiscal marking and the concentration of such additives in diesel fuel are established by a regulation of the minister responsible for the area.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]
(3) The addition of additives, including colourants, to liquid fuel in order to distinguish the fuel marked by additives from other types of liquid fuel is permitted only under customs supervision following the procedure provided by legislation established on the basis of this Act.
[RT I 2003, 90, 602 – entry into force 01.05.2004]
(1) It is allowed to import into Estonia diesel fuel for specific purposes that has been previously marked with additives in a foreign country or that is so marked in a customs terminal, customs warehouse or excise warehouse prior to the import.
(2) The importer of diesel fuel for specific purposes to which a fiscal marker has been added in a foreign country is responsible for the compliance of the fiscal marking of such fuel with this Act and with the legislation established under it.
(3) The addition of a fiscal marker to diesel fuel that does not carry a fiscal marker and that is intended for import takes place in a customs terminal, customs warehouse or excise warehouse. Responsibility concerning the addition of a fiscal marker to diesel fuel in the customs terminal, customs warehouse or excise warehouse lies with the keeper of the customs terminal, customs warehouse or excise warehouse.
(4) In an excise warehouse, the addition of a fiscal marker to diesel fuel that is produced in Estonia or that is shipped to Estonia from another Member takes place not later than at the time the fuel is released from the warehouse.
(5) Responsibility for the conformity of the fiscal marking of diesel fuel produced in Estonia or shipped to Estonia from another Member State lies with the keeper of the excise warehouse.
(6) The procedure for the fiscal marking of diesel fuel and for the exercise of verification of such marking is established by a regulation of the minister responsible for the area.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]
[ RT I, 13.03.2014, 4 – entry into force 01.07.2014]
(1) Government supervision over compliance with this Act is exercised by the Tax and Customs Board.
(2) The procedure for ascertaining whether liquid fuel carries a fiscal marker is established by a regulation of the Government of the Republic.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]
When exercising the government supervision provided for in this Act, a law enforcement body may apply the special measures of government supervision provided in ss. 30, 32, 45 and 49 of the Law Enforcement Act in accordance with the grounds and procedure provided in that Act.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]
[ RT I, 13.03.2014, 4 – entry into force 01.07.2014]
(1) If it is impossible to take samples from the fuel system of a vehicle on the spot, the law enforcement body is authorised to order the driver of the vehicle to take the vehicle to the nearest site where it is possible to take samples from its fuel system.
[RT I 2003, 90, 602 – entry into force 01.05.2004]
(2) If fuel carrying a fiscal marker is discovered in the fuel system of a vehicle, the driver of the vehicle is required to replace the fuel in the fuel system within twenty-four hours from the moment of discovery. The person who discovered the fuel carrying a fiscal marker is required to give the driver a document that states the date and time of the discovery of marked fuel in the fuel system.
(3) The procedure for ascertaining whether liquid fuel carries a fiscal marker is established by a regulation of the Government of the Republic.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]
(1) A vehicle registered in a foreign country in whose fuel system fuel carrying a fiscal marker is discovered may be permitted to leave Estonia after the clarification of circumstances concerning such violation and the payment of a fine imposed for the violation.
(2) If the driver of a vehicle registered in a foreign country leaves Estonia before payment of the fine imposed on him or her for the violation specified in subsection 1 of this section, he or she is permitted to enter Estonia only on the condition that the fine is paid.
[RT I 2003, 90, 602 – entry into force 01.05.2004]
[RT I 2003, 2, 17 – entry into force 01.04.2003]
(1) Unlawful use of liquid fuel carrying a fiscal marker is punishable by a fine of up to 300 fine units.
[RT I 2003, 2, 17 – entry into force 01.04.2003]
(2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 – entry into force 01.01.2011]
[RT I 2002, 63, 387 – entry into force 01.09.2002]
(1) The removal of additives used for fiscal marking from liquid fuel carrying a fiscal marker or the knowing possession, storage, transfer or offer for sale of liquid fuel obtained as a result of such removal is punishable by a fine of up to 300 fine units.
[RT I 12.07.2014, 1 – entry into force 01.01.2015]
(2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 – entry into force 01.01.2011]
(1) [Repealed – RT I 12.07.2014, 1 – entry into force 01.01.2015]
(2) The extrajudicial body to conduct proceedings in relation to the misdemeanours specified in sections 62 and 63 of this Act is:
1) the Tax and Customs Board;
2) [repealed – RT I 2003, 88, 591 – entry into force 01.01.2004]
3) the Police and Border Guard Board;
[RT I, 29.12.2011, 1 – entry into force 01.01.2012]
31) [repealed – RT I 2009, 62, 405 – entry into force 01.01.2010]
4) the Consumer Protection Board.
(1) Where a person who used a liquid fuel carrying a fiscal marker in rail transport or shipping retains possession of such fuel after 1 January 2015 and is not authorized under this Act to use it, the person must notify this to the tax administration in a format that permits reproduction in writing at the latest on the business day preceding the transfer, and transfer the liquid fuel carrying the fiscal marker to the person that sold that fuel or to the keeper of an excise warehouse by 1 February 2015.
(2) Where a person who used a liquid fuel carrying a fiscal marker for heating purposes retains possession of such fuel after 1 May 2015 and is not authorized under this Act to use it, the person must notify this to the tax administration in a format that permits reproduction in writing at the latest on the business day preceding the transfer, and transfer the liquid fuel carrying the fiscal marker to the person that sold that fuel or to the keeper of an excise warehouse by 1 June 2015.
(3) Where a natural person who used a liquid fuel carrying a fiscal marker for heating purposes retains possession of less than 100 litres of such fuel after 1 May 2015, the person may, in order to use that fuel after 1 May 2015, pay the excise duty on the fuel in the sum that equals the difference between the amount of the duty for the relevant quantity of liquid fuel carrying the fiscal marker and of diesel fuel. The natural persons within the scope of this subsection are obligated to measure the quantity of the liquid fuel carrying the fiscal marker that they retain in their possession such that they do not need to prove the traceability of the measurement, to file an excise declaration with the Tax and Customs Board and to pay the excise duty at the latest by 1 June 2015.
(4) When transferring the stock of liquid fuel carrying a fiscal marker, the persons falling within the scope of this section are not required to possess the technical equipment, certificate of conformity, authorisation or security required under the Liquid Fuel Act. The notice that is to be submitted to the tax administration under this section the following information must be set out in respect of the liquid fuel carrying a fiscal marker that is being transferred:
1) the CN commodity code of the fuel and the corresponding description;
2) the quantity of the fuel in litres;
3) the address at which the fuel is stored prior to the transfer;
4) the date of dispatch of the fuel;
5) the name of the person taking delivery of the fuel.
[RT I, 12.07.2014, 2 – entry into force 01.01.2015]
This Act enters into force on 1 January 1998, except for section 8(4)(2), which enters into force on 1 January 1999.
