53. Regulation of the Federal Minister of Finance on the application of excise duty on tobacco products subject to excise duty in private travel (Tobacco Products Regulation 2014)

Due to § 29a Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I n ° 13/2014, shall be arranged:

§ 1. Cigarettes from the Member States referred to in Article 29a of the Tobacco Control Act 1995, which are not exempt from tobacco tax, shall be subject to the notification of the quantity, variety denomination and other particulars required for the collection of cigarettes. oral registration.

§ 2. The traveller is obliged to issue the tax declaration immediately after entry into the customs office responsible pursuant to Section 29a (2) of the Tobacco Control Act (Tobacco Control Act 1995). The tax on tobacco is to be fixed immediately by the competent customs office and must be paid immediately.

§ 3. The Regulation of the Federal Minister of Finance on the application of excise duty to tobacco products in private travel during the period of the transitional periods (Tobacco Products Regulation), BGBl. II No 169/2004, shall not enter into force.

Spindelegger