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Miscellaneous Provisions Act For Products Subject To Excise Duty, As Well As Amendments To The General Law Of 18 July 1977 On The Customs And Excise (1)

Original Language Title: Loi portant des dispositions diverses en matière de produits soumis à accise, ainsi que des modifications à la loi générale du 18 juillet 1977 sur les douanes et accises (1)

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belgiquelex.be - Carrefour Bank of Legislation

18 DECEMBER 2015. - Act respecting various provisions for goods subject to access, as well as amendments to the General Act of July 18, 1977 on Customs and Access (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
CHAPTER 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 74 of the Constitution.
CHAPTER 2. - Amendments to the law
of 22 December 2009 relating to the general excise regime
Art. 2. This article transposes Council Directive 2013/61/EU of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC with regard to French ultra-peripheral regions and in particular Mayotte.
In Article 5, § 1er, 4°, a), of the law of 22 December 2009, the words "the French overseas departments" are replaced by the following words "the French ultra-peripheral regions listed in sections 349 and 355, paragraph 1erthe Treaty on the Functioning of the European Union".
Art. 3. In chapter 2 of the Act of 22 December 2009, a section 2bis entitled:
"Section 2bis - Recovery."
Art. 4. In section 2bis, inserted by section 3, an article 12/1 is inserted as follows:
"Art. 12/1. After the recovery of the amount of the excise initially due on the basis of this law, it is only proceeded to the recovery of any additional accise due, if any through the cumulative amount due in the head of the same debtor, if the amount to be recovered exceeds 10 euros.".
Art. 5. In Article 19, § 2, of the Law of 22 December 2009, the 1st and 2nd paragraphs, are amended as follows:
"§2. The authorized contractor shall:
1° constitute a guarantee equal to 10% of the amount of the excise to cover the risks inherent in the production, processing and detention of products subject to access in its tax warehouse; with respect to energy products included in section 418 of the Program Law of 27 December 2004 for which no excise rates are set out in section 419 of the same Program Law, this guarantee is calculated on the basis of the highest excise rate of the equivalent imposed energy product;
2° constitute a guarantee fixed by the King whose amount is intended to cover, in the matter of excise, the risks inherent in the circulation of goods subject to accise that it ships in a rights suspension regime in the country or in another Member State. The guarantee must be valid throughout the Community. With respect to energy products included in section 418 of the Program Act of 27 December 2004, for which no excise rates are set out in section 419 of the same Program Law, this guarantee is calculated on the basis of the highest excise rate of the equivalent imposed energy product."
CHAPTER 3. - Amendments
to the Programme Law of 27 December 2004
Art. 6. In section 429, § 2, of the Program Law of 27 December 2004, last amended by the Royal Decree of 14 December 2012 amending the Program Law of 27 December 2004, (m) is replaced by the following:
n) "the rapeseed oil under NC 1514, used as a fuel, when produced by a natural person or a legal person exercising the profession of a farmer, acting alone or in association, on the basis of his own rape production and is sold to the end user without intermediary.
The exemption will be denied to any natural or legal person referred to above who has taken advantage of an undue prior aid and declared incompatible by a decision of the European Commission, until the total amount of unduly collected assistance and the annuity for recovery has been refunded or paid to a blocked account.
This exemption expires on 6 February 2020. ".
Art. 7. Article 429, § 3, of the Programme Law of 27 December 2004 is supplemented by the following:
"Agricultural, horticultural and forest tractors used in the cases of exemption referred to in § 2, i), may also be used in order to perform work that does not give the right to exoneration and be fed with gasoil exonerated from excise to the conditions determined by the King.
In this case, the consumption of unexempted gasoil is determined by means of a 0.2 litre per hour presumed and per kilowatt of the tractor concerned.".
Art. 8. Article 429, § 5 (2), of the Programme Law of 27 December 2004, is supplemented by a paragraph written as follows:
"The refund is only granted for deliveries of diesel fuel made after the registration is obtained."
Art. 9. In Article 433 of the Program Law of 27 December 2004, the words "other than the machines, equipment and vehicles referred to in Article 420, § 4," are deleted.
CHAPTER 4. - Amendments to the law
of 3 April 1997 on the tax system of manufactured tobacco
Art. 10. Article 3, § 1erthe Act of 3 April 1997 is replaced by the following:
§ 1er. A right of excise ad valorem and a right of special excise ad valorem, as set out below, are perceived on manufactured tobacco put to consumption in the country:
1° Cigares:
(a) right to excise: 5,00 per cent of the retail price;
(b) special excise charge: 5,00 per cent of the retail price;
2° Cigarettes:
(a) right to excise: 45.84 per cent of the retail price;
(b) Special excise charge: 0.00 per cent of the retail price;
3° Fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
(a) excise duty: 31.50 per cent of the retail price;
(b) Special excise charge: 0.00 per cent of the retail price.".
Art. 11. In Article 3, § 6, of the Act of 3 April 1997, paragraph 2 is repealed.
Art. 12. In Article 3, § 6, paragraph 3, of the Act of 3 April 1997, the words "or the minimum taxation or the disappearance of a class of prices" are repealed.
Art. 13. In Article 10, § 2, of the Law of 3 April 1997, the first dash is repealed.
CHAPTER 5. - Amendments to the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages
Art. 14. In Article 18, 4°, of the Law of 7 January 1998, the words "Guideline 65/65/EEC of the Council of the European Communities of 26 January 1965 concerning the approximation of the legislative, regulatory and administrative provisions relating to pharmaceutical specialties" are replaced by the words "the Law of 25 March 1964 on Drugs".
Art. 15. In section 19 of the Act of 7 January 1998, the words "the Act of 10 June 1997 on the general regime, the detention, circulation and control of goods subject to access" are replaced by the words "the Act of 22 December 2009 on the general regime of excise".
CHAPTER 6. - Amendments
to the General Law of 18 July 1977 on Customs and Access
Art. 16. Section 19/3 of the General Customs and Access Act of 18 July 1977 is replaced by the following:
"Unless an international convention or a siege agreement otherwise provides, the King:
1° sets out the terms and conditions of granting, the practical terms and conditions of control and the quantitative and qualitative limits, to which are subordinated the franchises listed in this chapter, including the conditions to which it may be waived;
2° sets out additional provisions, conditions and limits (possibly quantitative and qualitative) for the application of the franchises established by the regulations of the institutions of the European Union or by other provisions that have the force of law, if provided for by these regulations or provisions. ".
Art. 17. Section 19/7 of the Act, the current text of which will form paragraph 1er, is supplemented by paragraph 2 as follows:
"§2. The quantities and qualities of the goods and supplies referred to in points 1 to 3 of paragraph 1er are limited according to the terms and conditions established by the King which may charge the Minister of Finance, in cooperation with the other ministers concerned, to set annual thresholds, taking into account the reciprocity of use in these international relations, as well as the reasonable needs of the recipient individuals and organizations or to combat abuse if necessary. ".
Art. 18. In the same Act, articles 19/8, 19/9 and 19/10, the current text of which will form paragraph 1er, are supplemented by a paragraph 2 as follows:
"§2. The quantities and qualities of the goods referred to in paragraph 1er are limited in accordance with the terms and conditions established by the King who may charge the Minister of Finance, in cooperation with the other ministers concerned, to set the thresholds and limits, in accordance with the applicable conventions, taking into account the reasonable needs of the recipients or to combat abuse if necessary. ".
Art. 19. In the same Act, section 19/11, whose current text will form paragraph 1er, is supplemented by paragraph 2 as follows:
"§2. The quantities and qualities of supplies and supplies referred to in paragraph 1er are limited under the terms and conditions established by the King who may charge the Minister of Finance, in cooperation with the other ministers concerned, to set thresholds and limits, taking into account the reasonable needs of the persons and means of transport beneficiaries or to combat abuse if necessary. ".
Art. 20. In the same Act, section 20 is replaced by the following:
§ 1er. Disclaimer of excise rights shall be accorded to the conditions and within any limits, including reasonable quantities, to be determined by the King, unless an international convention or a siege agreement otherwise provides:
1° for imported goods to undergo one or more refinement operations and then be re-exported;
2° for goods imported into personal baggage of passengers;
3° for goods imported into small shipments without a commercial character;
4° for supplies, supplies, fuels and lubricants on board the means of transport at the entrance;
5° for negligible commercial value samples imported for order search;
6° for samples, other than those specified in 5°, imported for the search for orders and then re-exported;
7° for reasonable quantities of goods intended for personal use - including the use by members of their families who are part of their household - diplomatic agents and career consular officials, administrative and technical staff of diplomatic missions and consular employees, depending in the country, provided that the persons concerned are not permanent nationals or residents of Belgium and that they do not exercise their professional or commercial activities;
8° for reasonable quantities of goods intended for official use - including construction and repair - of diplomatic missions and consular posts established in the country provided that consular posts are headed by career consular officials;
9° for reasonable quantities of chancery supplies for the official use of consular posts established in the country and headed by honorary consular officials;
10° for reasonable quantities of goods destined for international organizations and persons belonging to these organizations to the extent that such a deductible is provided for in a convention to which Belgium is a party;
11° (a) for reasonable quantities of supplies intended for the exclusive use of NATO foreign forces, excluding Dutch forces with respect to common access under the Benelux Union;
(b) for personal property in reasonable quantities intended for members of the forces referred to in the letter a, and members of the civilian element of the said forces, excluding members of the Dutch forces and members of the civilian element of the Dutch forces with regard to the common suits established under the Benelux Union;
12° for reasonable quantities of goods destined for organizations entrusted by foreign governments to the construction, construction or maintenance of cemeteries, burials and memorials of members of their armed forces who died in wartime;
13° for goods which, when imported, as a result of agar, are no longer clean and cannot be made clean for the purposes to which they are normally intended;
14° for essential foodstuffs and medicines that are received in donation by philanthropic organizations of general interest to be distributed free of charge by them to the population or to be made available free of charge by them to similar organizations;
15° for imported goods to be included in international trade exhibitions and fairs, which will then be re-exported;
16° for goods from a Member State of the European Union, which are introduced in the following cases;
(a) personal property introduced by an individual upon the transfer of his or her normal residence;
(b) goods offered as wedding gifts by persons with their normal residence in a Member State of the European Union to an individual who also has his normal residence in the European Union and who, on the occasion of his marriage, transfers his normal residence;
(c) personal property of a cuju that an individual transfers from a Member State of the European Communities to his or her residence after having acquired property by estate (causa mortis).
§ 2. The quantities and qualities of supplies and supplies referred to in paragraph 1er are limited in the manner determined by the King who may charge the Minister of Finance, in cooperation with the other Ministers concerned, to set thresholds, taking into account the reasonable needs of the persons and organizations receiving the franchise, either in accordance with the international convention or the headquarters agreement to the cases referred to in § 1erpoints 10° to 12°, or annually to the cases referred to in § 1er, points 7°, 8° and 9°, or when made necessary to combat abuse in all cases of § 1er".
Art. 21. This Act comes into force on 1er January 2016.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 18 December 2015.
PHILIPPE
By the King:
The Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives (www.lachambre.be)
Documents: 54 1490
Full report: 17 December 2015.