Published: 2012-01-01
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 |
Fiscal marking applies to light heating oil which is produced in Estonia, and which is released into free circulation within the meaning of the Community Customs Code (Council Regulation 2913/92/EEC) (hereinafter, ‘imported’), or which is imported into Estonia from a Member State of the European Union (hereinafter, ‘Member State’), and to diesel fuel intended for use following the provisions of s. 11(2) of this Act.
[RT I 2003, 90, 602 - entry into force 01.05.2004]
(1) Light heating oil may be used:
1) in rail transport of passengers and goods;
2) in shipping traffic, including in commercial fishing, except in non-commercial recreational shipping traffic;
3) [Repealed – RT I, 06.07.2011, 14 – entry into force 01.01.2012]
4) for heating and the production of heat or electric power.
(2) Diesel fuel carrying a fiscal marker (hereinafter, ‘diesel fuel for specific purposes’) may be used:
1) in rail transport of passengers and goods;
2) in shipping traffic, including in commercial fishing, except in non-commercial recreational shipping traffic;
3) in machinery, tractors and non-road mobile machinery used for agricultural purposes,
[RT I, 06.07.2011, 14 - entry into force 01.01.2012]
4) [Repealed – RT I, 06.07.2011, 14 – entry into force 01.01.2012]
5) [Repealed – RT I, 06.07.2011, 14 – entry into force 01.01.2012]
6) for heating and the production of heat or electric power.
(3) 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 2010, 44, 261 - entry into force 01.07.2011]
(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 authorisation 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 light heating oil and diesel fuel in order to distinguish them from other types of liquid fuel.
(2) The list of additives to be added to light heating oil and diesel fuel for the purpose of fiscal marking and the concentration of such additives in light heating oil and diesel fuel are established by a regulation of the Minister of Finance.
(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 light heating oil and diesel fuel for specific purposes which have been previously marked with additives in a foreign country or which are so marked in a customs terminal, customs warehouse or excise warehouse prior to their import.
(2) The importer of light heating oil or 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 liquid fuel with this Act and the legislation established in accordance with this Act.
(3) The addition of a fiscal marker to light heating oil and diesel fuel which do not carry a fiscal marker and which are intended for import takes place in a customs terminal, customs warehouse or excise warehouse. Responsibility in relation to the addition of a fiscal marker to light heating oil and 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) The addition of a fiscal marker to light heating oil and diesel fuel which are produced in Estonia or which are imported into Estonia from another Member takes place in an excise warehouse not later than at the time the oil or fuel is released from the warehouse.
(5) Responsibility for the fiscal marking, in conformity to the requirements, of light heating oil and diesel fuel produced in Estonia or imported into Estonia from another Member State lies with the keeper of the excise warehouse.
(6) The procedure for the fiscal marking of light heating oil and diesel fuel and for the exercise of supervision over fiscal marking is established by a regulation of the Minister of Finance.
(7) Light heating oil consumed in water craft operating outside Estonia is not subject to fiscal marking.
[RT I 2004, 53, 365 - entry into force 18.07.2004]
(1) Supervision over the fiscal marking of light heating oil and diesel fuel, and over the handling and use of light heating oil carrying a fiscal marker is exercised by the Tax and Customs Board.
(2) Supervision over the use of liquid fuel carrying a fiscal marker is exercised by the Police and Border Guard Board.
[RT I, 29.12.2011, 1 - entry into force 01.01.2012]
(3) Police officials and customs officials are authorised to take samples from the fuel system of a vehicle using liquid fuel or from the fuel system of other machinery or equipment, including from the fuel tank (hereinafter, ‘fuel system’), to ascertain whether the liquid fuel used carries a fiscal marker.
[RT I, 20.12.2010, 1 - entry into force 01.01.2011]
(4) By the fifteenth day of each month, the Police and Border Guard Board transmits to the Tax and Customs Board the names and personal identification codes or registry codes of the persons the fuel system of whose vehicles, machinery or equipment was discovered, during the previous month, to contain fuel carrying a fiscal marker was discovered.
[RT I 2009, 62, 405 - entry into force 01.01.2010]
(5) The procedure for ascertaining whether liquid fuel carries a fiscal marker is established by a regulation of the Government of the Republic.
(1) If it is impossible to take samples from the fuel system of a vehicle on the spot, the persons specified in s. 4(3) of this Act are 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. If the driver of a vehicle refuses to comply with the order, a penalty payment may be imposed on him or her following the procedure provided in the Substitutive Enforcement and Penalty Payment Act.
[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 discovers fuel carrying a fiscal marker is required to give the driver a document which states the date and time of the discovery of marked fuel in the fuel system.
(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]
(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]
(1) The removal of additives used for fiscal marking from liquid fuel carrying a fiscal marker or the possession, storage, transfer or offer for sale of liquid fuel obtained as a result of such a removal is punishable by a fine of up to 300 fine units.
[RT I 2002, 63, 387 - entry into force 01.09.2002]
(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) The provisions of the General Part of the Penal Code and the Code of Misdemeanour Procedure apply to the misdemeanours specified in sections 62 and 63 of this Act.
(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.
This Act enters into force on 1 January 1998, except for section 8(4)(2), which enters into force on 1 January 1999.
