100. Regulation of the Federal Minister of Finance on the procedure for the movement of excise goods under suspension of excise duty

Because of

1.		§ § 4 sec. 2 Z 3 and 29a of the mineral oil tax law 1995, BGBl. N ° 630/1994, as last amended by the Federal Law BGBl. I No 151/2009,
2.		§ § 4 (2) Z 3 and 14a of the Biersteuergesetz 1995, BGBl. No. 701/1994, as last amended by the Federal Law BGBl. I No 151/2009,
3.		§ § 4 (2) Z 3 and 11a of the German Sparkling Wine Tax Act 1995, BGBl. No. 702/1994, as last amended by the Federal Law BGBl. I No 151/2009,
4.		§ § 4 (4) Z 6 and 37a of the Alcohol Tax Act, BGBl. No. 703/1994, as last amended by the Federal Law BGBl. I No 151/2009, and
5.		§ 6 (3) Z 3 and 16a of the Tobacco Control Act 1995, BGBl. No 704/1994, as last amended by the Federal Law BGBl. I No 151/2009,

Is prescribed:

Definitions

§ 1. For the purposes of this Regulation:

1.		System Directive: Directive 2008 /118/EC on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 327, 30.12.2008, p. EC No 12.), as amended;
2.		Regulation (EC) No 684/2009: Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008 /118/EC as regards computerised procedures for the movement of products subject to excise duty under Suspension of taxation (OJ L 327, EC No OJ L 197, 29.7.2009, p.24);
3.		Customs Code-Implementing Regulation: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 378, 31.12.1993, p. EC No 1), as amended by the Commission;
4.		the computerised transport and control system: system within the meaning of Article 1 of Decision No 1152 /2003/EC of the European Parliament and of the Council of 16 June 2003 on the introduction of a computerised system for the transport and control of Movement of products subject to excise duty (OJ L 327, 31.12.2002 EC No 5) and the directive on the system of persons involved in transport operations under suspension of taxation, electronic notifications of movements of goods subject to excise duty and with the customs authorities exchange;
5.		electronic administrative document: an electronic administrative document in accordance with Article 21 of the system directive, which complies with the requirements set out in Articles 2 and 3 of Regulation (EC) No 684/2009;
6.		Customs office of exit:
a)			the last customs office prior to the exit of the excise goods from the excise territory of the European Community;
b)			by way of derogation from lit. a,
ba)				in the case of energy products carried in pipelines, the customs office designated by the Member State in whose territory the exporter is located, or
bb)				for the carriage of goods subject to excise duty by rail, by post, by air or by sea, in accordance with the provisions of Article 793 (2) (2). (b) the Customs Code-Implementing Regulation, the customs office responsible for the place where the goods of railway companies, postal services, air transport or shipping companies are responsible for the purpose of a continuous transport contract transport by destination to a third country or a third country;
7.		Method of failure: procedure applicable to the carriage of excise goods under suspension of excise duty if the computerised transport and control system is not available;
8.		Direct delivery: carriage under suspension of excise duty to a registered consignee, to the destinations communicated to the tax authorities in advance pursuant to Article 17 (2) of Directive 2008 /118/EC.

Creating the electronic administrative document, carrying out an expression

§ 2. (1) Should products subject to excise duty be transported under suspension of excise duty from a tax warehouse in the tax territory or from the place of importation in the tax area

1.		into a tax warehouse in the tax territory or, for their official purposes, to diplomatic missions, professional consular missions or to international bodies in the tax area provided for in international conventions and in the Headquarters Agreement,
2.		to a tax warehouse, to the establishment of a registered consignee or to diplomatic missions, consular posts or to the international bodies provided for in international conventions and in the terms of the Headquarters Agreement in another Member State or
3.		to a place where the excise goods leave the excise territory of the European Community,
the tax warehousekeeper, as a consignor or the registered consignor, shall, before the commencement of transport using the computerised transport and control system, submit the draft electronic administrative document to the competent customs office in accordance with to transmit officially prescribed data sets.

(2) The competent customs office shall automatically verify the information contained in the draft electronic administrative document. In the case of carriage from the place of importation, a comparison shall be made with the customs declaration. If there are no complaints, the draft electronic administrative document, using the computerised transport and control system, shall be provided with a clear administrative reference code (ARC) and the consignor shall be deemed to be responsible for: electronic administrative document. Complaints shall be communicated to the consignor.

(3) The competent customs office shall forward the electronic administrative document to the competent authorities of the other Member State without delay, using the computerised transport and control system in the cases referred to in paragraph 1 (2). (Member State of destination), in the cases referred to in paragraph 1 (3), the competent authorities of another Member State in which the export declaration is lodged in accordance with Article 161 (5) of Regulation (EEC) No 2913/92 establishing the Community Customs Code .

(4) During transport, the carrier shall carry out an expression of the electronic administrative document transmitted by the competent customs office, or a commercial document, which clearly indicates the clear administrative reference code. This document must be able to be submitted to the competent authorities at any time during the entire transport operation in a tax suspension procedure.

(5) In the case of the movement of products subject to excise duty from other Member States, the provisions of paragraph 4 shall apply accordingly.

(6) If, in the case referred to in point 1 (1) (1), the recipient is a tax warehouse owner, the customs office responsible for the latter shall forward the electronic administrative document to the address of the receiving institution using the computerised transport and control system. Tax camp further. This shall also apply to transport operations carried out via another Member State. An electronic administrative document which has been transmitted by the competent authorities of another Member State shall be forwarded by the competent customs office to the consignee in the tax territory if he or she is a tax warehouse owner or registered recipient.

Cancellation of the electronic administrative document

§ 3. (1) The consignor may annul the electronic administrative document as long as the movement of the excise goods has not yet begun. The cancellation of the carriage shall be permissible up to a maximum of five hours after the date of the shipment indicated in the electronic administrative document.

(2) In order to cancel the electronic administrative document, the tax warehouse holder, as a consignor or the registered consignor, shall have the competent customs office, using the computerised transport and control system, the draft of the electronic cancellation notification in accordance with the officially prescribed data record.

(3) The competent customs office shall automatically check the information contained in the cancellation message. If there are no complaints, this will be communicated to the consignor, stating the date and time of the examination. Complaints shall also be communicated to the consignor.

(4) Where an electronic administrative document has been cancelled which was intended for a recipient in the tax territory who is either a tax warehouse owner or a registered consignee, the customs office responsible for the addressee shall direct the in-depth cancellation notification to the same.

Modification of the place of destination when using the electronic administrative document

§ 4. (1) During the movement of excise goods under suspension of excise duty, the holder of the tax warehouse may, as a consignor or the registered consignor, change the place of destination and another authorised destination in accordance with Article 2 (1) (1) (1) to (3). .

(2) The provisions of paragraph 1 shall also apply to products subject to excise duty which are not taken up or taken over by the consignee or are not carried out.

(3) In order to change the place of destination, the tax warehousekeeper, as a consignor or the registered consignor, shall, using the computerised transport and control system, submit the draft electronic change report to the competent customs office in accordance with the officially prescribed data record.

(4) The competent customs office shall automatically verify the information contained in the draft electronic change report. If there are no complaints, the draft change report shall be assigned a sequential number and the consignor, using the computerised transport and control system, shall be assigned a notification of change to the original electronic communications system. Administrative document. Complaints shall be communicated to the consignor.

(5) Where an update of an electronic administrative document changes the recipient indicated therein, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, the following shall apply to the forwarding of the updated electronic administrative document § 2 para. 6 accordingly.

(6) If the addressee specified in the electronic administrative document changes, the original recipient, who is either a tax warehouse owner in the tax territory or a registered recipient in the tax territory, shall be subject to the customs office responsible for him. shall be informed by a corresponding communication using the computerised transport and control system.

(7) Where an update of an electronic administrative document changes the place of delivery indicated in data group 7 of the electronic administrative document, the customs office responsible for the recipient shall forward the notification of change by using the computerised transport and control system to the same.

Entry and export notification when using the electronic administrative document

§ 5. (1) After receipt of the excisable goods, including subsets, at a destination (tax warehouse, establishment of a registered consignee or place of direct delivery), the consignee shall have the competent customs office using the Computerised transport and control systems shall, without delay and no later than five working days after the end of transport, transmit an initial notification in accordance with the officially prescribed data record. If the consignee or the consignor makes credible reasons for the delay in transmission of the notification, the time limit referred to in the first sentence may be exceeded.

(2) The competent customs office shall automatically check the particulars in the input message. If there are no complaints, this will be communicated to the recipient, using the computerised transport and control system. If there are complaints, this will also be communicated to the recipient.

(3) The customs office responsible for the tax warehousekeeper in the tax territory as a consignor or the registered consignor in the tax territory

a)		Sends this message to a recipient in the tax territory;
b)		shall forward an initial notification forwarded by the competent authorities of another Member State to the latter.

(4) absence of a registered consignee within the meaning of Article 19 (3) of the System Directive, which only relates to excise goods on a case-by-case basis, has the technical requirements for the transmission of the import notification by electronic means; The competent customs office shall draw up the initial notification referred to in paragraph 1. The registered consignee shall submit to the customs office in writing, within the period referred to in paragraph 1, the data required for the receipt of the excise duty, including by subsets, of the data subject to excise duty. Where official forms or samples are provided for, they shall be used.

(5) Diplomatic missions, consular posts and international bodies in the field of taxation provided for in international conventions and in the Headquarters Agreement shall be the addressee of the customs office in the territory of which they are situated. after the transfer of the goods subject to excise duty, including partial quantities, the data required for the entry declaration referred to in paragraph 1 above in writing within the period referred to therein. In principle, the transmission must be made electronically. In the absence of technical requirements for transmission by electronic means, the transmission must be carried out in a paper-wise manner. Where official forms or samples are provided for, they shall be used. The competent customs office shall, after verification of the information, draw up the initial notification referred to in paragraph 1. 3 lit. a shall apply mutatily.

(6) In the cases referred to in Article 2 (1) (3), the customs office shall draw up an export declaration on the basis of the initial confirmation sent by the customs office of exit, which confirms that the excise goods are subject to the excise duty. of the European Community. This also applies to the export of subsets. The competent customs office shall transmit the export declaration to the address of the taxable warehouse of a tax warehouse owner as a consignor in the tax territory or to the registered consignor in the tax territory. Export declarations sent to the competent customs office by the competent authorities of another Member State shall be forwarded by the latter to the consignor in the tax territory.

(7) The entry declaration referred to in paragraph 1 or the export declaration referred to in paragraph 6 shall be deemed to be proof that the movement of the goods subject to excise duty has been terminated. The export declaration shall not be deemed to be proof if it is subsequently established that the excise goods have not left the excise territory of the European Community.

Operations in the failure procedure

§ 6. (1) If the computerised transport and control system is not available, the tax warehousekeeper, as a consignor or the registered consignor, may, by way of derogation from § 2, only be able to carry on a movement of products subject to excise duty under Start a tax suspension when a failure document is used according to the officially prescribed pattern. The consignor has this failure document with a clear administrative reference code (para. 4 and 5).

(2) The consignor has, prior to the commencement of any transportation in the course of the failure proceedings, in the case of the excise liaison office established within the framework of the Linz Wels customs office or at the helpdesk established within the framework of the customs office St. Pölten Krems Wiener Neustadt in written form or, if it is not possible, to apply for authorisation of the outage procedure orally. Failures of the computerised transport and control system of less than two hours, calculated from the date of the submission of the application for authorisation of the failure procedure, shall not be taken into account. Where it is clear from the outset that the failure of the computerised transport and control system is likely to continue for longer than the waiting period referred to in the second sentence, the authority referred to in the first sentence shall have the right to comply with the waiting period , and to authorise orally the opening of the carriage under suspension of suspension. On the basis of a reasoned request by the consignor, the authority referred to in the first sentence may, in individual cases considered eligible for consideration, depart from the observance of the waiting period and orally the opening of the carriage under suspension of suspension in the case of failure .

(3) The failure procedure shall not be used in cases other than those referred to in paragraph 5 only if access to the computerised transport and control system is also not possible via the Financial Online application.

(4) The award of a clear administrative reference code (ARC) in the default procedure shall be carried out in cases other than those referred to in paragraph 5 by the authority referred to in paragraph 2, first sentence. The consignor has previously reported the following data:

a)		the excise duty number of the tax warehouse owner as a consignor or the registered consignor;
b)		the excise duty number of the tax warehouse from which the excise goods are dispatched;
c)		the excise duty number of the consignee (tax warehouse holder or registered consignee);
d)		the excise duty number of the tax warehouse in which the excisable goods are to be received;
e)		the excise duty product code within the meaning of Regulation (EC) No 684/2009 and the quantity of products subject to excise duty.

(5) By way of derogation from the provisions of paragraph 4, the consignor may generate independently unambiguous administrative reference codes (ARC) with the assistance of an application made available by the Federal Ministry of Finance, after the first subparagraph of paragraph 2, first subparagraph, The Commission approved the opening of the transfer under the suspension procedure in the case of a failure to do so. Access to this application shall not be subject to legal rights. Access to this application shall be reserved for those registered consignors or tax warehousekeeders, who very often open a tax suspension, whose access to the computerised transport and control system shall be Webservice takes place and there are no objections to their tax reliability. Changes to the program code, the passing on of the application to third parties and the use of the application for another tax warehouse of the tax warehouse owner are prohibited without the express consent of the Federal Ministry of Finance.

(6) The consignor has the expression of the failure document referred to in paragraph 1, provided with the description "Accompanying document for the carriage of excise goods under suspension of excise duty" and a valid clear administrative reference code (ARC). The carrier of the goods subject to excise duty shall be responsible for carrying out this copy during transport.

(7) The dispatch of the goods subject to excise duty in the default procedure shall be immediately after the award of the contract (paragraph 1). 4 and 5) of the unique administrative reference code (ARC).

(8) The annulment of a non-used clear administrative reference code (ARC) shall be made in writing to the authorities referred to in paragraph 2.

(9) If the computerised transport and control system is again available, the consignor shall immediately inform the competent customs office of any transport operations carried out in the failure procedure using the computerised transport and transport system; (b) to submit the draft electronic administrative document containing the same data as the failure document referred to in paragraph 1 and in which reference is made to the use of the failure procedure. The competent customs office shall automatically verify the information contained in the draft electronic administrative document. § 2 (2) and (6) shall apply accordingly.

(10) The failure procedure shall apply until the electronic administrative document has been forwarded by the competent customs office. After transmission, the electronic administrative document shall replace the failure document, and the procedure shall apply in accordance with § 5.

Proof of replacement

§ 7. If, for reasons other than those mentioned in § 6, there is no proof in accordance with Article 5 (7), the customs office responsible for the consignee or the customs office in whose area the customs office of exit is located shall confirm the termination of the transport under Suspension of excise duty if it is sufficiently substantiated that the products subject to excise duty have reached the destination indicated or have left the European Community's excise territory (proof of replacement). A sufficient document within the meaning of the first sentence shall be, in particular, a document drawn up by the consignee which contains the same information as the receipt and in which it confirms the receipt of the excise goods.

Exemption certificate

§ 8. (1) Diplomatic missions, consular posts or international bodies in the field of taxation provided for in international conventions and conventions, receiving excise goods under suspension of tax , a certificate of exemption provided for in Commission Regulation (EC) No 31/96 of 10 January 1996 on the proof of excise duty exemption certificate (OJ L 327, 31.12.1996, p. EC No 11), as amended, in conjunction with Article 13 of the System Directive, in two copies, to be submitted to the Federal Ministry for European and International Affairs for confirmation in box 6, and send the copies of the certificate to the tax warehouse owner as a consignor or the registered consignor.

(2) The second copy of the exemption certificate shall remain in the case of the recipients referred to in paragraph 1 following the receipt of the excise goods.

(3) The products subject to excise duty shall be taken immediately after the confirmation referred to in paragraph 1.

(4) Where excise goods are carried under suspension of excise duty on the recipients referred to in paragraph 1 in the tax territory or in another Member State, the carrier, during the transport, has issued one of the consignor referred to in paragraph 1. A second copy of the exemption certificate, confirmed by the competent authorities of another Member State, must be carried out. The consignor has to take the first copy of the exemption certificate to his records.

Direct deliveries

§ 9. (1) For the carriage of products subject to excise duty other than tobacco products within the meaning of the Tobacco Tax Act 1995, under suspension of excise duty from other Member States, to a place of direct delivery in the tax area may be used in the fields 7c, 7e and 7f of the an electronic administrative document shall be used in place of the information on the address to be used once the code is to be used.

(2) Codes within the meaning of paragraph 1 shall be provided by the Federal Ministry of Finance to recipients or other economic operators who are registered after the announcement at least of the first place of actual delivery by means of electronic data exchange Made available.

(3) The economic operators shall:

a)		Changes to the first place of delivery using the code referred to in paragraphs 1 and 2 or the unique administrative reference code (ARC) including the case number until the date of delivery of the acknowledgement of receipt, but no later than one day after the opening of the Transport procedure to inform the Federal Ministry of Finance by electronic means;
b)		to communicate the codes referred to in paragraphs 1 and 2 to the consignors in other Member States;
c)		shall, upon request, inform the competent customs office, during or after the completion of the transport, of the other delivery places and quantities of supply immediately in writing.

(4) Tax warehousekeepers in the tax area as consignors and registered consignors at the place of importation in the tax territory may, for carriage under duty suspension, be sent to a place of direct delivery in another Member State in the fields 7c, 7e and 7f of the electronic administrative document shall, in place of the information on the address, use a code, provided that the addressee wishes to do so and that such code has been assigned by the Member State of destination.

(5) Where codes are used in accordance with paragraphs 1 and 2, the known places of delivery shall be deemed to be destinations notified in advance by the registered consignee in the sense of the excise duty laws.

Simplifications for carriage under tax suspension in the tax area

§ 10. (1) On the same calendar day, a large number of movements of excise goods under suspension of excise duty in the tax area between the same tax warehouses of a tax warehouse owner or the same tax warehouses of different goods Tax warehouse owner of a company, and if these tax warehouses are located in immediate proximity to each other, the customs office in whose area the sending tax warehouse is located may, on request, be subject to the conditions laid down by the customs office the tax warehouse proprietor as a consignor for the purpose of issuing an electronic Permit administrative documents in which all deliveries of one calendar day may be brought together between these tax warehouses, provided that this does not make it difficult for official supervision and the levying of excise duties is not is at risk. The submission of this electronic administrative document shall be made no later than the beginning of the last one of the promotions to be taken together, one calendar day. Where the tax warehouse in which the goods subject to excise duty are to be received is situated in the territory of another customs office, the customs office shall be subject to the duties authorised in the first sentence by the approved simplifications. .

(2) At the request of the consignor, the customs office may, if the collection of excise duties is not endangered by this, be used for the transport of energy products in fixed pipelines in the tax area

a)		allow the electronic administrative document to be drawn up immediately after the pumped-up operation has been completed;
b)		Instead of the computerised transport and control system, simplified procedures allow.
This shall not apply where the energy products are transported through the territory of another Member State. The nature and quantity of the energy products transported shall be demonstrated by appropriate records.

(3) excise goods may, following the release for free circulation, be transported from the place of importation in the tax territory by a tax warehouse holder under suspension of excise duty to their tax warehouse in the tax territory. The provisions of § § 2, 3, 5 and 6 concerning the creation, cancellation and execution of the electronic administrative document as well as the failure procedure apply analogously. For the purpose of transport, the holder of the tax warehouse shall be responsible for the amount of the tax which would be incurred in the event of the removal of the excise goods into free circulation. If there is sufficient storage security, it also covers the transport. The products subject to excise duty are to be put into the tax warehouse without delay.

Transitional and final provisions

§ 11. (1) The provisions of this Regulation shall apply as far as 1 April 2010, unless otherwise specified in paragraphs 2 to 5.

(2) The provisions of this Regulation shall apply, without prejudice to the provisions of paragraph 4, to the carriage of excise goods under suspension of excise duty from one tax warehouse to another tax warehouse in the tax area prior to the first subparagraph of Article 1 (2). It will be opened with an electronic administrative document in April 2010.

(3) The Regulation of the Federal Minister of Finance on accompanying documents relating to the carriage of excise goods (Excise Duty Accompanying Document), BGBl. No longer applies to the transport operations referred to in paragraph 2 of this Article. It shall expire on 31 March 2010, with the exception of sections 3 and 6 of this Directive. § § 3 and 6 of the Excise Duty Accompanying Document Regulation must, however, continue to apply exclusively to the carriage of excise goods under suspension of excise duty, which is prior to the 1. January 2011 with an accompanying administrative document or a commercial document within the meaning of Commission Regulation (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document relating to the movement of excisable products under suspension of taxation (OJ L 327, EC No L 276 p. 1). The provisions of this Regulation shall not apply to such promotions.

(4) The EDP-based transport and control system is not available for the purposes of the failure procedure for the carriage of excise goods under suspension of excise duty in the tax area opened before 1 April 2010. the accompanying administrative document (Section 38 (5) of the Alcohol Tax Act, BGBl. No. 703/1994 in the Federal Law Gazette of the Federal Republic of Germany (BGBl) I n ° 151/2009) or the dispatch advertisement (§ 37 of the beer tax law 1995, BGBl. No. 701/1994; § 34 of the German Sparkling Wine Tax Act 1995, BGBl. No 702/1994; § 36 of the Tobacco Control Act 1995, BGBl. No 704/1994 or § 51 of the Mineral Oil Tax Act 1995, BGBl. No. 630/1994, in each case before the Federal Law BGBl. I No 151/2009).

(5) For the carriage of excise goods under suspension of excise duty to Poland, Denmark or Greece, which will be opened after 1 April 2010, accompanying administrative documents or commercial documents within the meaning of the Regulation shall continue to be: (EEC) No 2719/92 until such time as the beneficiaries in those Member States can carry out electronic administrative documents using the computerised transport and control system.

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