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Law On The General Arrangements For Excise Duty

Original Language Title: Loi relative au régime général d'accise

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belgiquelex.be - Carrefour Bank of Legislation

22 DECEMBER 2009. - General Excise Regime Act



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1er . - General provisions and definitions
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
It transposes Council Directive 2008/118/EC of 16 December 2008 on the general excise regime and repeals Directive 92/12/EEC.
Art. 2. Subject to the application of the rules set out in the General Act of 18 July 1977 on Customs and Access as they relate to access, this Act establishes the general regime of excise duties directly or indirectly affecting the consumption of the following products as defined in the specific legal provisions of this Act, as described below as "products subject to access":
- energy products and electricity under the programme law of 27 December 2004;
- alcohol and alcoholic beverages under the law of 7 January 1998 concerning the structure and rates of excise duty on alcohol and alcoholic beverages;
- manufactured tobacco under the Act of 3 April 1997 on the tax system of manufactured tobacco.
Art. 3. Products subject to access are subject to excise rights at the moment:
(a) their production, including, where appropriate, their extraction;
(b) their import.
Art. 4. § 1er. The formalities for the introduction of goods into the customs territory of the Community provided for in the Community Customs provisions apply mutatis mutandis to the introduction of goods subject to access in Belgium from a territory referred to in Article 5, § 1er, 4°, a).
§ 2. The formalities relating to the release of goods from the customs territory of the Community provided for in the Community Customs provisions apply mutatis mutandis to the exit of goods subject to access from Belgium to a territory referred to in Article 5, § 1er, 4°, a).
§ 3. Chapters 3 and 4 do not apply to goods subject to access covered by a suspensive customs procedure or a suspensive customs regime.
Art. 5. § 1er. In this Act:
1° "Member State" and "Territory of a Member State": the territory of a Member State of the Community to which the Treaty applies, in accordance with Article 299 of the Treaty establishing the European Community, excluding the third territories referred to in the 4th;
2° "Community" and "territory of the Community": the territories of the Member States as defined in 1°;
3° "third country": any State or territory to which the Treaty does not apply;
4° "third party territories" :
(a) the following territories in the customs territory of the Community:
- the Canary Islands;
- French overseas departments;
- the Aland Islands;
- the Anglo-Norman Islands.
(b) the following territories not part of the customs territory of the Community:
- Helgoland Island;
- the territory of Büsingen;
- Ceuta;
- Melilla;
- Livigno;
- Campione d'Italia;
- the Italian waters of Lake Lugano;
5° " suspensive customs procedure or suspensive customs regime": one of the special regimes provided for in Regulation (EEC) No 2913/92 of the Council of 12 October 1992 establishing the Community Customs Code, relating to the customs surveillance of which non-community goods are subject when entering the customs territory of the Community, temporary deposit, free zones or free warehouses, as well as one of the regimes referred to in § 1er(a) of the Regulations;
6° "regime de suspension de droits" : a tax regime applicable to the production, processing, detention or movement of goods subject to access not covered by a suspensive customs procedure or by a suspensive customs regime, the excise rights being suspended;
7° "import of goods subject to access": the introduction in the country of goods subject to access which, at the time of their introduction, are not placed under a suspensive customs procedure or a suspensive customs regime, as well as the release of products subject to access by a suspensive customs procedure or a suspensive customs regime;
8° "approved contractor": a natural or legal person authorized by the official delegated by the King, in the exercise of his profession, to produce, transform, hold, receive or ship products subject to access under a rights suspension regime in a tax warehouse;
9° "tax warehouse": a place where the goods subject to access are, under the conditions fixed by the King, products, processed, detained, received or shipped under a rights suspension regime by an authorized contractor in the exercise of his profession;
10° "registered consignee": a natural or legal person authorized by the official delegated by the King, under the conditions fixed by the King, to receive, in the exercise of his profession, products subject to access circulating under a regime of suspension of rights from another Member State;
11° "registered shipper": a natural or legal person authorized by the official delegated by the King, subject to the conditions fixed by the latter, to ship, in the exercise of his profession, products subject to access under a rights suspension regime following their free practice pursuant to section 79 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code;
12° "succursal": the branch of the administration as defined by the Minister of Finance;
13° "administration": the service designated by the King;
14° "administrator": the official designated by the King.
§ 2. Movements of products subject to access from or to:
(a) the Principality of Monaco shall be treated as movements from or to France;
(b) Jungholz and Mittelberg (Kleines Walsertal) are treated as operations from or to the Federal Republic of Germany;
(c) Man Island are treated as movements from or to the United Kingdom;
(d) San Marino is treated as movements from or to Italy;
(e) United Kingdom sovereignty zones in Akrotiri and Dhekelia are treated as movements from or to Cyprus.
CHAPTER 2. - Reimbursement, exemption from excise
Section 1re. - Place and time of occurrence of the requirement
Art. 6. § 1er. Excise rights become payable at the time of consumerization in the country. The terms and conditions and the excise to be retained are those in effect on the date on which the consumption is made.
§ 2. By "consumption" means:
(a) the release, including the irregular release, of goods subject to access, of a rights suspension regime;
(b) the detention of goods subject to access outside of a rights suspension regime for which the right of excise has not been taken in accordance with applicable EU provisions and national legislation;
(c) production, including irregular production, of products subject to access outside a rights suspension regime;
(d) the import, including irregular import, of goods subject to access, unless the goods subject to access are placed, immediately after their importation, under a duty suspension regime.
§ 3. The moment of consumption is:
(a) in situations referred to in Article 20, § 1er(a), (ii), the time of receipt of the products subject to access by the registered consignee;
(b) in situations referred to in Article 20, § 1er(a), (iv), the time of receipt of the products subject to access by the consignee;
(c) in the situations referred to in Article 20, § 4, the time of receipt of the goods subject to access at the place where direct delivery occurs;
(d) without prejudice to Article 8, in situations of total destruction and irremediable loss not covered by § 4, when being duly established by the agents of the administration they occur or if so, they are found. In the case that these destructions and losses relate to goods subject to excise whose taxation is differentiated according to the use to which they are intended, excise rights are collected at the highest rate in respect of the said products, unless the interested party provides evidence that the use of these products results in the application of a lower tax.
§ 4. The total destruction as well as the irremediable loss of accise products placed under a rights suspension regime, for a cause dependent on the very nature of the products, as a result of a fortuitous or force majeure case, are not considered to be a consumerisation.
For the purposes of this Act, a product is considered to be totally destroyed or irremediably lost when it is rendered unusable for anyone as a product subject to access.
The total destruction and the irremediable loss of the products subject to access in question are proven to the agents of the administration:
- when they occurred in the country or
- where in the event of a failure to determine where they actually occurred, they are found in the country.
§ 5. The King sets out the rules and conditions relating to the determination of destruction and loss referred to in § 4.
§ 6. The surplus recorded in the censuses is covered in the accounting of the inventory of the registered contractor.
Art. 7. § 1er. The person responsible for the excise rights that have become payable is:
(a) with respect to the release of excise products from a rights suspension regime referred to in Article 6, § 2, (a):
(i) the registered contractor, the registered consignee or any other person who proceeds at the outlet of the goods subject to access from the rights suspension regime or on whose behalf it is effected at the outlet or, in the case of an irregular exit from the tax warehouse, any other person who has participated in the release;
(ii) in the event of irregularity in a movement of products subject to access under a rights suspension regime, as defined in Article 8, §§ 1er, 2 and 4: the registered interpository, the registered consignor or any other person who has guaranteed the payment of rights in accordance with Articles 19, § 2, 2°, and 20, § 3, 1°, or any person who has participated in the irregular exit, who was conscious or reasonably believed to have been aware of the irregular character of the exit;
(b) in respect of the detention of goods subject to access referred to in Article 6, § 2, (b): the person holding the goods subject to access or any other person who participated in their detention;
(c) in respect of the production of goods subject to access referred to in Article 6, § 2, (c): the person producing the goods subject to access or, in the case of irregular production, any other person who has participated in their production;
(d) with respect to the importation of goods subject to access referred to in Article 6, § 2, (d): the person who declares the goods subject to access or on whose behalf they are declared at the time of importation, or, in the case of irregular importation, any other person who has participated in the importation.
§ 2. When several debtors are indebted with the same debt related to a right of excise, they are required to pay this debt in solidarity.
Art. 8. § 1er. When an irregularity has been committed in the country during a movement of products subject to access under a regime of suspension of rights resulting in their consumption in accordance with Article 6, § 2(a), consumption takes place in the country.
§ 2. When, in the course of a movement of goods subject to access under a rights suspension regime, an irregularity was found in the country leading to their consumption in accordance with Article 6, § 2 (a), and that it is not possible to determine the place where it was committed, it is deemed to have been committed in the country and at the time it was found.
§ 3. In situations referred to in § 1er and 2, the administration shall inform the competent authorities of the shipping Member State.
§ 4. When products subject to access circulating under a rights suspension regime have not arrived at their destination and that no irregularity, resulting in their consumption in accordance with Article 6, § 2, (a), has been found during the movement, an irregularity is deemed to have been committed in the shipping Member State and at the time the movement began.
If such products have been shipped from a tax warehouse or by an authorized shipper established in the country, the officer designated by the King shall collect the excise duty at the rates in effect on the date the movement began in accordance with Article 25, § 1erunless, within a period of four months from the above-mentioned date, the evidence is provided to the administration of the end of the movement, in accordance with Article 25, § 2, or the place where the irregularity was committed. Where the registered contractor or registered shipper has not or may not have known that the goods have not arrived at their destination, a period of one month from the date of the communication of this information by the administration is granted to the author to allow him to demonstrate the termination of the movement in accordance with Article 25, § 2, or the place where the irregularity was committed.
§ 5. In situations referred to in §§ 2 and 4, if, before the expiry of a period of three years from the date on which the movement began, in accordance with Article 25, § 1er, the Member State in which the irregularity has actually been committed comes to be determined, the provisions of § 1er apply.
When the offence was committed in Belgium, the administration informs the competent authorities of the Member State in which the excise rights were taken.
Where in the situations referred to in §§ 2 and 4 the administration has collected the excise rights and the Member State in which the offence occurred is determined, the administration shall reimburse or remit the excise rights as soon as proof of the collection of rights in the said Member State is provided.
§ 6. For the purposes of this article, "irregularity" means: a situation occurring during a movement of products subject to access under a rights suspension regime other than that referred to in Article 6, § 4, because this movement or part of this movement of goods subject to access has not ended in accordance with Article 25, § 2.
Section 2. - Refund and rebate
Art. 9. § 1er. In addition to the cases referred to in the legal provisions relating to goods subject to access, the excise rights applicable to these consumer products in the country may be reimbursed or remitted, in situations and, where applicable, to the conditions set out below:
(a) Products subject to access held for commercial purposes in another Member State to be delivered or used therein: the administration shall refund or surrender excise rights provided that excise rights have been paid or taken into account in that other Member State. When these rights have been paid through a Belgian tax mark or mark of recognition, the refund is subject to the presentation to the administration of proof of withdrawal or destruction;
(b) in the situation referred to in Article 37, § 5: the administration shall, at the request of the seller established in the country, reimburse the excise rights provided that it has complied with the obligations provided for in the article. When these rights have been paid through a Belgian tax mark or mark of recognition, the refund is subject to the presentation to the administration of proof of withdrawal or destruction;
(c) in the situation referred to in Article 39, § 2: the administration shall reimburse on the basis of the presentation of evidence of payment of excise rights to the competent authority of the Member State where the irregularity has been committed or recognized;
(d) excise rights for which it is determined that at the time they were acquitted or taken into account, their amount:
- was relative to products subject to access for which no access is required;
- was superior, for any reason, to the person who was legally to perceive;
(e) products subject to a decree destroyed on the order of authority;
(f) products subject to access declared by mistake to consumption;
(g) Products subject to access that are exported: the following provisions apply:
1° the shipper must first introduce to the export of the goods subject to access a refund request from the official delegated by the King and justify that the excise has been paid. The application must be filed before the expiry of a twelve-month period from the date of validation of the consumer declaration. However, the administrator may authorize an overtaking of this period in exceptional cases duly justified;
2° the circulation of the above-mentioned products shall be carried out in accordance with the provisions of Chapter 4 - Section 2;
3° the consignor shall present to the official delegated by the King the "export report" referred to in section 29;
4° where the fees were paid by means of a Belgian tax mark or mark of recognition, the refund is subject to the presentation to the administration of proof of their withdrawal or destruction.
§ 2. The King sets out the procedures for reimbursements made pursuant to § 1er. In the case referred to in § 1er, b), It may provide for a simplification of the reimbursement procedure when the seller has the quality of registered depositary.
§ 3. No claim for reimbursement shall be applied if it does not meet the conditions set by the King.
Art. 10. § 1er. The reimbursement provided for in Article 9, § 1eris granted only to the person who has acquitted the accused or to the persons who have succeeded him in his rights and obligations.
§ 2. The claim may be filed by the person referred to in § 1ereither by his representative.
Art. 11. Reimbursement of the excise in the situations provided for in Article 9, § 1er, if the amount to be refunded exceeds 10 euros.
Art. 12. No refund is granted when the facts leading to acquittal or taking into account an amount of excise that was not legally due result from a manoeuvre of the person concerned.
Section 3. - Exemptions
Art. 13. As part of the procedure for the exemption of the excise granted to them, diplomats, consular officials, armed forces and bodies referred to in Article 20, 7° to 12°, of the General Law of 18 July 1977 on Customs and Access, are entitled to receive from others Member States of products subject to a suspension of excise rights under the cover of the accompanying document referred to in Article 26 or of the document relating to the suspensive customs procedure referred to in Article 14, provided that this document is accompanied by a certificate of exemption. The form and contents of this exemption certificate are defined by a European Commission regulation.
Art. 14. § 1er. The procedures set out in sections 26 to 32 do not apply to movements of goods subject to access referred to in section 20, 11°, of the General Act of 18 July 1977 on Customs and Access. These movements are carried out in accordance with the suspensive customs procedure applicable to products intended for the armed forces of any State party to the North Atlantic Treaty.
§ 2. With regard to the movements referred to in § 1er, the King may provide that the procedures referred to in sections 26 to 32 apply:
(a) movements made entirely within the national territory;
(b) after agreement with a member State concerned, the movement of goods subject to access in a regime of suspension of the excise carried out at the departure of that member State.
Art. 15. The payment of the excise is exempt from the payment of goods subject to access delivered by non-tax sales counters and carried in the personal baggage of passengers travelling to a third territory or to a third country by air or sea.
Art. 16. Products delivered on board an aircraft or ship during the flight or sea crossing to a third territory or to a third country are considered to be goods delivered by duty-free sales counters.
Art. 17. For the purposes of sections 15 and 16, the following means:
(a) "tax-free sales counter": any tax warehouse located in the premises of an airport or port;
(b) "traveller travelling to a third country or to a third country": any passenger in possession of a transportation permit, by air or by sea, indicating as final destination an airport or port located in a third country or in a third country.
CHAPTER 3. - Production, transformation and detention
Art. 18. Subject to the application of specific legal provisions, production and processing in the country of goods subject to access can only be carried out in a tax warehouse. The detention of such products when the excise is not paid must also take place in a tax warehouse.
The opening and operation of a tax warehouse is authorized by the official delegated by the King, in accordance with the terms fixed by the King.
Art. 19. § 1er. The applicant for a "approved contractor" authorization is required to apply for authorization in accordance with section 22 and to provide a detailed plan of its facilities.
§ 2. The authorized contractor shall:
1° to deposit a guarantee equal to 10% of the amount of the excise for goods subject to access manufactured, processed and held in its tax warehouse;
2° to provide 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 the intra-community traffic by sea or by fixed pipelines of energy products subject to access, the King may, under the conditions that it determines and on the basis of an administrative agreement with each of the Member States concerned, exempt authorized shippers from the obligation to provide the aforementioned guarantee;
3° to comply with the obligations prescribed in the authorization;
4° to maintain, by tax warehouse, an accounting of stocks and movements of goods subject to access;
5° to enter into its tax warehouse and to register in its accounting, from the end of the movement, all products subject to access under a rights suspension regime, except where section 20, § 4, applies;
6° to present the products subject to any requisition;
7° lend itself to any control or census.
By derogation from 2°, the King may, in the situations and conditions it determines, allow the carrier, the owner of the goods subject to access, the consignee or jointly by several of these persons, including the authorized consignor, to provide a guarantee in place and place of that to be constituted by the person or persons referred to in 2°.
The King may, in the situations and conditions it determines, increase the amount of the warranty referred to in 1°. The guarantee can be increased to 100 per cent of the amount of the excise for products manufactured, processed or held in the tax warehouse. It may, under the conditions it determines, limit to a maximum amount of 9.000.000 euros the guarantees referred to in 1° and 2°.
CHAPTER 4. - Movements in suspension of rights of products subject to access
Section 1re. - General provisions
Art. 20. § 1er. Products subject to access may circulate under a rights suspension regime in Belgium:
(a) a tax warehouse to:
(i) another tax warehouse;
(ii) a registered consignee, when the goods subject to access are shipped from another Member State;
(iii) a place where goods subject to access leave the territory of the Community, in accordance with Article 29 § 1er;
(iv) a consignee referred to in Article 13, § 1erwhen the goods subject to access are shipped from another Member State;
(b) from the place of importation to one of the destinations referred to in (a), when the goods are shipped by a registered shipper.
By "place of importation" means the place where the goods subject to access are located at the time of their free practice, in accordance with section 79 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.
§ 2. The applicant for a "registered sender" authorization is required to file an application for authorization in accordance with section 22.
§ 3. The registered shipper is required:
1° to provide either personally or in solidarity with the carrier, 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 access that it ships in suspensive regime in the country or in another Member State. The guarantee must be valid throughout the Community.
With respect to the intra-community traffic by sea or by fixed pipelines of energy products subject to access, the King may, under the conditions it determines and on the basis of an administrative agreement with each of the Member States concerned, exempt registered shippers from the obligation to provide the aforementioned guarantee;
2° to comply with the obligations prescribed in the authorization;
3° to maintain an accounting of the movements of goods subject to access;
4° to register in its accounting, from the beginning of the movement, all products subject to access circulating under a rights suspension regime;
5° lend itself to any control.
By derogation from 1°, the King may, in the situations and conditions it determines, allow the carrier, the owner of the goods subject to access, the consignee or jointly to several of these persons, including the registered shipper, to provide a guarantee in place and place of that to be constituted by the person(s) referred to in 1°.
The King may, under the conditions it determines, limit to a maximum amount of 9.000.000 euros, the guarantee referred to in 1°.
§ 4. By derogation from § 1er(a) (i) and (ii) and § 1er, (b), and except in the situations referred to in Article 21, § 3, the delivery of goods subject to access circulating at the departure of another Member State under a rights suspension regime may take place, under the conditions fixed by the King, to a place of direct delivery located in the country, where that place was designated by the registered interpositary or by the registered consignee in the country. In this situation, the registered depositary or registered recipient remains required to present the acknowledgement of receipt referred to in Article 28, § 1er.
§ 5. §§ 1er and 4 also apply to movements of zero-rate products that have not been put to consumption.
Art. 21. § 1er. The recipient may be a professional operator who does not have the quality of an approved depositary. This operator may, in the exercise of his profession, receive products subject to access under a regime of suspension of rights from other Member States. However, it cannot hold or ship these products under a rights suspension regime.
§ 2. Prior to the receipt of the goods subject to access, the operator may request, in order to obtain a permanent authorization for the acquisition of goods subject to access in another Member State whose application must be filed in accordance with Article 22, to be registered by the administration. Authorization is granted by the employee delegated by the administrator.
The registered consignee shall comply with the following requirements:
1° guarantee before the shipment of the goods subject to access and the conditions fixed by the King the payment of the excise to the branch of which it depends;
2° maintain an account of the deliveries of the products and register, from the end of the movement, the products subject to access circulating under a rights suspension regime;
3° lend itself to any control or census.
For the registered consignee, the excise is payable upon receipt of the goods subject to access and is paid in accordance with the terms fixed by the King.
§ 3. The registered consignee receiving products subject to access only on occasion must comply with the following requirements:
1° make, prior to the receipt of the goods subject to access, a declaration and guarantee the payment of the excise at stake from the branch to which it depends which then issues an authorization for the transaction under review;
2° pay the excise upon receipt of the products subject to access according to the terms fixed by the King;
3° lend itself to any control allowing the administration to ensure the effective receipt of the goods and the payment of the excise to which they are liable.
The King defines what to hear by "on occasional basis".
§ 4. The registered recipient is not entitled to receive manufactured tobacco without the Belgian tax mark.
Art. 22. § 1er. Requests for authorization to be submitted in accordance with the provisions of Articles 19, 20 and 21 relating, respectively, to the quality of registered depositary, registered sender and registered consignee must be made in writing and shall include all necessary elements for the granting of authorization. These requests as well as the authorizations to be granted by the official delegated by the administrator are established in the form and in the manner determined by the King.
§ 2. Authorizations referred to in § 1er are granted only to persons established in the country.
§ 3. Authorizations referred to in § 1er are denied to persons who have not paid the sums due under customs or excise regulations, tax, social or law relating to the detention of compulsory stocks of oil and petroleum products or who have committed a serious offence or repeated breaches of customs or excise regulations, or who have been convicted of the charge of false and use of false seals, counterfeiting or
§ 4. Decisions that do not qualify for applications for authorization are written and addressed to applicants.
Art. 23. § 1er. An authorization is withdrawn if it has been issued on the basis of inaccurate or incomplete elements and that:
- the applicant knew or was reasonably aware of this inaccurate or incomplete character, and
- that it would not have been taken on the basis of the exact and complete elements.
§ 2. The withdrawal of the authorization is notified to the licensee.
§ 3. The withdrawal shall take effect from the effective date of the authorization in question.
Art. 24. § 1er. An authorization shall be revoked or amended where, in cases other than those referred to in section 23, one or more of the conditions for its grant were not or are no longer fulfilled.
§ 2. Authorization may be revoked if the licensee fails to comply with an obligation, if any, that is the result of that authorization.
§ 3. The authorization is revoked in the case referred to in Article 22, § 3.
§ 4. The revocation or modification of the authorization shall be notified to the licensee.
§ 5. The revocation or modification shall take effect from the date on which it was notified.
Art. 25. § 1er. The movement of products subject to access under a rights suspension regime begins, in the cases referred to in Article 20, § 1er(a), where the goods subject to access leave the shipping tax warehouse and, in the cases referred to in Article 20, § 1er, b), at the time of their free practice in accordance with section 79 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.
§ 2. The movement of products subject to access under a rights suspension regime ends, in the cases referred to in Article 20, § 1er(a), (i), (ii) and (iv), and Article 20, § 1er, b), when the recipient has taken delivery of the goods subject to access and, in the cases referred to in Article 20, § 1er, (a), (iii), when the products have left the territory of the Community.
Section 2. - Procedure to be followed in suspension of product rights subject to access
Art. 26. § 1er. Without prejudice to articles 14 and 30, a movement of goods subject to access shall be considered to take place under a rights suspension regime only if it is carried out under an electronic administrative document established in accordance with §§ 2 and 3.
§ 2. For the purposes of § 1er, the sender submits to the administration a draft electronic administrative document using the computerized system of movements and controls of the products subject to access, below referred to as the "formatized system". This system is the one referred to in section 1er Decision No. 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on the computerization of movements and controls of products subject to access.
§ 3. The Administration shall verify by means of the computerized system the data in the draft electronic administrative document.
When this data is not valid, the sender is informed without delay using a computerized system.
When these data are valid, the administration assigns a single administrative reference code to the draft document and communicates it to the sender using a computerized system.
§ 4. In the cases referred to in Article 20, § 1er, (a), (i), (ii) and (iv), and (b), and in Article 20, § 4, the administration shall forthwith transmit the electronic administrative document to the competent authorities of the Member State of destination.
When the goods subject to access are shipped from another Member State to a registered depositary or registered consignee in the country, the administration shall transmit to them by means of the computerized system the electronic administrative document it has received from that other Member State.
When the goods subject to access are shipped from Belgium to a registered contractor, the administration transmits the electronic administrative document directly to it by means of the computerized system.
When the goods subject to access are shipped from another Member State to one of the persons referred to in Article 13, the administration shall transmit to it according to the procedure established by the King, the electronic administrative document that it has received from that other Member State.
§ 5. In the case referred to in Article 20, § 1er, (a), (iii), where for goods subject to access shipped from Belgium, the declaration of export is filed in another Member State, the administration transmits by means of the computerized system the electronic administrative document to the competent authorities of the Member State to which the declaration of export is filed under Article 161, § 5, of the Regulation (EEC) No 2913/92 of the Council of 12 October 1992 establishing the Community Customs Code.
§ 6. The consignor shall provide the person accompanying the products subject to access a printed version of the electronic administrative document or any other commercial document clearly identifying the unique administrative reference code referred to in paragraph 3. This document must be submitted to the administration for any requisition throughout the movement of goods subject to access under an excise duty suspension regime.
§ 7. The sender may, by means of the computerized system, cancel the electronic administrative document as long as the movement has not commenced in accordance with Article 25, § 1er.
§ 8. During the movement of products subject to access under an excise duty suspension regime, the sender may, by means of the computerized system, modify the destination of the products subject to access and present a new destination, which will be one of those referred to in Article 20, § 1er, (a), (i), (ii) or (iii), or, where applicable, article 20, § 4.
§ 9. The King sets the conditions for access to the computerized system as well as the technical specifications for communication between the persons referred to in this article and the computerized system.
Art. 27. In the course of movement of products subject to access under a regime of suspension of excise rights, by sea or river, of energy products addressed to a recipient who is not permanently known at the time when the sender submits the draft electronic administrative document referred to in Article 26, § 2, the sender is authorized not to mention in the said project the data concerning the recipient, provided that:
- it shall be authorized under the conditions established by the King;
- as soon as these data are known and at the latest at the end of the movement, the sender forwards them to the administration according to the procedure referred to in Article 26, § 8.
Art. 28. § 1er. Upon receipt in the country of products subject to access to one of the destinations referred to in Article 20, § 1er, (a), (i), (ii) or (iv), or in section 20, § 4, the consignee shall submit to the administration, without delay and, except in cases duly authorized by the administrator, no later than five working days after the end of the movement, a document, below referred to as "acceptance of receipt", following one of the following procedures:
(a) for the destinations referred to in Article 20, § 1er(a), (i) and (ii) or Article 20, § 4, using the computerized system;
(b) for the destination referred to in Article 20, § 1er, (a), (iv), to the manner in which the acknowledgement of receipt was made by the King. The administration introduces the data of the acknowledgement of receipt into the computerized system.
§ 2. The administration checks through the computerized system the data in the acknowledgement of receipt.
When this data is not valid, the recipient is promptly informed by the computerized system.
When these data are valid, the administration confirms to the recipient the registration of the acknowledgement of receipt and:
- when it is an expedition made at the departure of another Member State, it shall transmit it by means of the computerized system to the competent authorities of that other Member State;
- when it is a shipment made from the territory to an authorized depositary, it transmits it directly via the computerized system to the sender.
§ 3. When the movement under a regime of suspension of excise rights began in Belgian territory to another Member State, the administration transmits to the sender by means of the computerized system the acknowledgement of receipt transmitted to it by the competent authorities of the Member State of destination.
§ 4. The King sets the conditions for access to the computerized system of persons affected by this article and not referred to in section 26, as well as the technical specifications for communication between persons referred to in this article and the computerized system.
Art. 29. § 1er. In cases referred to in Article 20 § 1er, (a), (iii), and, where applicable, (b), of this article, a report, below referred to as "export report", is established by the administration by means of the computerized system, on the basis of the visa of the Customs office of exit referred to in article 793, § 2, of the Regulation (EEC) No. 2454/93 of the Commission of 2 July 1993 establishing certain provisions of application of the Regulation (EEC) No. 2913
§ 2. The administration shall verify by means of the computerized system the data from the visa referred to in § 1er. Once this data has been verified, and in cases where the goods subject to access have been shipped from another Member State and when the export formalities have been carried out in Belgian territory, the administration transmits the export report to the competent authorities of that other Member State using the computerized system.
§ 3. When the movement under a regime of suspension of excise rights began in Belgian territory to an export office located in another Member State, the administration transmits to the sender by means of the computerized system the export report transmitted to it by the competent authorities of the exporting Member State.
§ 4. When the movement under an excise suspension regime began in Belgian territory to an export office located there, the administration transmits through the computerized system the export report to the sender.
Art. 30. § 1er. When in the situations and conditions set by the King, the computerized system is unavailable, the sender may initiate a movement of products subject to access under a rights suspension regime provided that:
(a) that the products are accompanied by a paper document containing the same data as the draft electronic administrative document referred to in Article 26, § 2; this document must be submitted to the administration for any requisition throughout the movement of goods subject to access under an excise duty suspension regime;
(b) that a copy of this document be sent before the commencement of the movement to the official designated by the King.
§ 2. When the computerized system becomes available again, the sender submits, in accordance with Article 26, § 2, a draft electronic administrative document containing the same data as those referred to in § 1er(a).
As soon as the data in this draft document is validated, in accordance with Article 26, § 3, this document replaces the paper document referred to in § 1er(a). Article 26, §§ 4 and 5, and Articles 28 and 29 apply mutatis mutandis.
When the data is not valid, the sender is promptly informed by the computerized system.
§ 3. As long as the data in § 2 are not validated, the movement is considered to take place under a suspension of rights under cover of the paper document referred to in § 1er(a).
§ 4. A copy of the document referred to in § 1er, a), must be retained by the sender in support of his accounting.
§ 5. When in situations and conditions referred to in § 1er, the computerized system is unavailable, the sender communicates the information referred to in Article 26, § 8, using the means of communication established by the King. For this purpose, the information must be communicated before the change of destination is made. §§ 2 to 4 apply mutatis mutandis.
Art. 31. § 1er. When, in the cases referred to in Article 20, § 1er(a), (i), (ii) and (iv), (b), and in Article 20, § 4, the acknowledgement of receipt referred to in Article 28, § 1er, may not be submitted at the end of a movement of products subject to access within the time limit provided for in this article, either that the computerized system is unavailable or that, in the situation referred to in Article 30, § 1er, the procedures referred to in Article 30, § 2, have not yet been completed, the consignee shall present to the branch of which he shall, except in cases duly authorized by the administrator, a paper document containing the same data as the acknowledgement of receipt and attesting that the movement has ended.
Unless the acknowledgement of receipt referred to in Article 28, § 1er, may be submitted by the recipient on short notice by means of the computerized system or in cases duly authorized by the administrator, the branch to which the recipient relies sends a copy of the paper document referred to in paragraph 1er to the competent authorities of the shipping Member State. The King defines what is not to be heard by "birth deadline".
When the movement under a regime of suspension of excise rights began in Belgian territory to another Member State, the branch of which the consignor relies shall transmit to it a copy of the paper document referred to in paragraph 1er, which was transmitted by the competent authorities of the Member State of destination.
When the movement under a suspension of excise rights began in Belgian territory to a registered interpository located there, the branch of which the consignee relies shall transmit to the consignor a copy of the paper document referred to in § 1er.
As soon as the computerized system becomes available or the procedures referred to in Article 30, § 2, are completed, the recipient shall submit an acknowledgement of receipt in accordance with Article 28, § 1er. Article 28, §§ 2 and 3, applies mutatis mutandis.
§ 2. Where, in the case referred to in Article 20, § 1er(a), (iii), and (b), the export report referred to in Article 29, § 1er, cannot be established at the end of a movement of products subject to access, or that the computerized system is unavailable, in accordance with Article 30, § 1erin the situation referred to in Article 30 § 1er, the procedures referred to in Article 30, § 2, have not yet been completed, the branch to which the export formalities have been carried out sends to the competent authorities of the shipping Member State a paper document containing the same data as the export report and attesting that the movement has ended, except that the export report referred to in Article 29, § 1er, may be established in the short term by means of the computerized system or in cases duly justified to the satisfaction of the administrator. The King defines what is to be heard by "short deadline".
When the movement under a regime of suspension of excise rights began in Belgian territory to an export office located in another Member State, the branch of which the consignor relies shall transmit to it a copy of the paper document, which was transmitted to it by the competent authorities of the exporting Member State.
When the movement under an excise duty suspension regime began in Belgian territory to an export office located there, the branch to which the export formalities were made sends to the sender the copy of the paper document.
As soon as the computerized system becomes available or the procedures referred to in Article 30, § 2, are completed, the computerized system shall establish an export report in accordance with Article 29, § 1er. Article 29, §§ 2 to 4, applies mutatis mutandis.
Art. 32. § 1er. Notwithstanding the provisions of Article 31, the acknowledgement of receipt referred to in Article 28, § 1eror the export report referred to in Article 29, § 1ercertify that a movement of goods subject to access has ended, in accordance with Article 25, § 2.
§ 2. By derogation from § 1erin the absence of an acknowledgement of receipt or export report for reasons other than those referred to in Article 31, evidence that a movement of goods subject to access under a rights suspension regime may also be brought to an end, in the cases referred to in Article 20, § 1er, (a), (i), (ii) and (iv), (b), and in Article 20, § 4, by a visa from the competent authorities of the Member State of destination, on the basis of appropriate evidence, indicating that the goods subject to access have arrived at the specified destination or, in the cases referred to in Article 20, § 1er, (a), (iii), and (b), by a visa from the competent authorities of the Member State where the Customs office of exit is located, certifying that the goods subject to access have left the territory of the Community.
A document submitted by the recipient containing the same data as the acknowledgement of receipt or export report is appropriate evidence for the purposes of paragraph 1er.
When the branch of the consignor accepts the appropriate evidence presented, it then closes in the computerized system the movement under an excise duty suspension regime.
Art. 33. Under the conditions it sets, the King may establish simplified procedures with respect to the movement of goods subject to access under a rights suspension regime that take place entirely in Belgian territory, including the possibility of renouncing that these movements are subject to electronic control.
Art. 34. In the event that goods subject to access are subject to frequent and regular movements under a rights suspension regime in the territories of several Member States, including Belgium, the King may authorize, through administrative arrangements, the establishment of simplified procedures.
CHAPTER 5. - Movements and taxation of products subject to access after consumption
Section 1re. - Acquisition by individuals
Art. 35. § 1er. No accise is due to products subject to access acquired by individuals for their own needs and transported by themselves, provided that the excise has been perceived in the Member State where the products are acquired.
§ 2. To determine whether the goods subject to access referred to in § 1er are intended for the specific needs of an individual, including:
(a) the commercial status of the holder of the goods subject to access and the reasons for their ownership;
(b) where the goods subject to access are located or, where appropriate, the mode of transport used;
(c) any document relating to products subject to access;
(d) the nature of products subject to access;
(e) quantity of products subject to access.
§ 3. For the purposes of § 2, e), the following indicative limits are taken into account only as evidence:
(a) for manufactured tobacco:
- cigarettes: 800 pieces;
- cigarillos (cigares with a maximum weight of 3 grams per piece): 400 pieces;
- cigars: 200 pieces;
- smoking: 1.0 kilograms;
(b) for alcoholic beverages:
- spirit drinks: 10 litres;
- intermediate products: 20 litres;
- wines: 90 litres (with a maximum of 60 litres of sparkling wine);
- beers: 110 liters.
§ 4. Products subject to access sent as gifts by an individual established in another Member State to another individual in the country are not subject to the payment of the excise right in Belgium provided that the following conditions are met:
- gifts must be intended for the individual’s own needs;
- gifts must not include direct or indirect counterparties by the recipient;
- gifts must be of an occasional nature.
§ 5. Excise is payable when the acquisition of energy products has already been put to consumption in another Member State if they are transported in the country following atypical modes of transport by individuals or on their own behalf. Is considered as "atypical mode of transport" the transport of fuel other than in the tank of vehicles or in an appropriate reserve bid as well as the transport of liquid heating products other than in tank trucks used on behalf of professional operators.
Section 2. - Detention in the country
Art. 36. § 1er. Without prejudice to Article 37, § 1er, where products subject to access that have already been put to consumption in another Member State are held for commercial purposes within the country to be delivered or used therein, the excise is payable and is collected, as the case may be, in the head of the person performing the delivery or who holds the products intended to be delivered or to whom the goods are delivered. The conditions of due diligence and the excise rate to be applied are those in force on the date the rights become due in the country.
"detention for commercial purposes" means the detention of goods subject to access by a person other than an individual or by an individual in a situation other than that referred to in Article 35, § 1er.
Products subject to access held on board a ship or aircraft carrying out crossings or flights between a Member State and Belgium, but are not available for sale when the ship or aircraft is on Belgian territory, are not considered to be held for commercial purposes.
§ 2. Without prejudice to Article 39, when products subject to access already put to consumption in a Member State circulate for commercial purposes between that Member State and Belgium, they are not considered to be detained for such purposes before reaching Belgian territory, provided they circulate under the cover of the formalities provided for in §§ 3 and 4.
§ 3. In situations referred to in § 1er, the products subject to access circulate under the cover of the accompanying document whose form and content are fixed by a European Commission regulation.
§ 4. Persons referred to in § 1er are held:
1° prior to the shipment of goods subject to access, to file a declaration with the branch on which they depend and guarantee the payment of excise duties;
2° to carry out the excise according to the terms fixed by the King;
3° to submit to any control allowing the administration to ensure the effective receipt of the goods subject to access and the payment of the excise to which they are liable.
§ 5. If products subject to access having already been put to consumption in a Member State are delivered to another place of destination in that same Member State via the territory of another Member State using an appropriate route, the accompanying document referred to in paragraph 3 shall be used.
§ 6. The delivery, under the conditions referred to in paragraph 5, of goods subject to access to consumption in the country to another place in Belgium via the territory of another Member State, is further subject to the following procedure:
1° prior to the shipment of the goods subject to access, the shipper must make a declaration with the branch of which it depends, the form and contents of which are fixed by the King;
2° the consignee shall certify the receipt of the goods subject to access in accordance with the terms agreed by the King;
3° the sender and the consignee shall lend themselves to any control allowing the administration to ensure the effective receipt of the goods subject to access.
§ 7. In the case where goods subject to access frequently and regularly circulate under the conditions referred to in § 5, the King may authorize, through administrative arrangements, a simplified procedure derogating from §§ 5 and 6.
Section 3. - Remote sales
Art. 37. § 1er. When products subject to access have already been put to consumption in another Member State are purchased by a person established in the country who does not have the quality of registered depositary or registered consignee who does not exercise an independent economic activity and are shipped or transported directly or indirectly to Belgium by the seller or for its own account, their delivery to Belgium gives rise to the dueness of the excise. The conditions of due diligence and the excise rate to be applied are those in force on the date the rights become payable.
§ 2. For the application of § 1er, the excise is payable at the time of delivery of the goods subject to access, in the head of the seller or a tax representative approved under the conditions fixed by the King, or, in case the seller has not complied with the conditions provided in § 3, a), of the consignee of the goods subject to access.
§ 3. The seller or tax representative complies with the following requirements:
(a) prior to the shipment of goods subject to access, register their identity and guarantee the payment of excise rights to the branch and the conditions fixed by the King;
(b) pay the excise rights after the arrival of the goods subject to access, in accordance with the terms fixed by the King;
(c) maintain an accounting of deliveries of goods subject to access and indicate to the administration the place where these products are delivered.
§ 4. In the case where products subject to access are frequently and regularly purchased under the conditions referred to in § 1er, the King may authorize, through administrative arrangements, a simplified procedure derogating from § 3.
§ 5. When products subject to access already put to consumption in the country are purchased by persons established in another Member State who do not have the quality of registered depositary or registered consignee who do not exercise an independent economic activity and who are shipped or transported directly or indirectly by the vendor established in the country, or for his own account, the latter must prove to the administration that he has guaranteed the payment of the shipment
Section 4. - Destruction and loss
Art. 38. § 1er. In situations referred to in Article 36, § 1erand Article 37, § 1er, in the event of total destruction and irremediable loss of products subject to access in Belgian territory, for a cause dependent on the very nature of the products or as a result of a fortuitous or force majeure case, the excise is not required in Belgium.
The total destruction as well as the irremediable loss of goods subject to access are proven to the administration when they have occurred in the country or when they are found in the event that they are unable to determine where they actually occurred.
§ 2. In situations referred to in Article 36, § 1erand Article 37, § 1er, in the event of total destruction or irremediable loss in the territory of another Member State of the products subject to access, during their transport to Belgium for a cause dependent on the very nature of the products or as a result of a fortuitous or force majeure, the administration shall release the guarantee filed under Article 36, § 4, 1°, or Article 37, § 3, a). This release is subject to the submission of a certificate issued by the competent authorities of the Member State where the total destruction or irremediable loss occurred or was found.
§ 3. The King sets out the rules and conditions relating to the determination of destruction and loss referred to in § 1er.
Section 5. - Irregularities during movement of products subject to accelerating
Art. 39. § 1er. When an irregularity has been committed in the country during a movement of goods subject to access in accordance with Article 36, § 1eror Article 37, § 1er, shipped from another Member State in which they have been put to consumption, excise rights are due in the country, by the natural or legal person who has guaranteed the payment or by any person who has participated in the irregularity.
The administration communicates this situation to the competent authorities of the Member State in which the goods subject to access have been put to consumption and to the competent authorities of the Member State of destination.
§ 2. When an irregularity has been found in the country during a movement of goods subject to access in accordance with Article 36, § 1eror Article 37, § 1er, shipped from another Member State in which they have been put to consumption and that it is not possible to determine where the irregularity has been committed, it is deemed to have been committed in the country and the excise rights are due to it by the natural or legal person who has guaranteed the payment or by any person who has participated in the irregularity.
The administration communicates this situation to the competent authorities of the Member State in which the goods subject to access have been put to consumption and to the competent authorities of the Member State of destination.
If, before the expiry of the three-year period from the date of acquisition of the goods subject to access, the Member State in which the irregularity has actually been committed has been determined, the administration shall reimburse the excise initially collected as soon as the proof of recovery in the said Member State is provided.
§ 3. When an irregularity has been committed in a Member State other than that in which the goods subject to access have been put to consumption, during a movement to Belgium carried out in accordance with Article 36, § 1eror Article 37, § 1er, they are subject to excise rights in the Member State where irregularity has been committed. When the excise rights have been taken from this Member State, the original security deposit is released.
§ 4. When an irregularity has been found in a Member State other than that in which the goods subject to access have been put to consumption, during a movement of products subject to access to Belgium carried out in accordance with Article 36, § 1eror Article 37, § 1er, and that it is not possible to determine where the irregularity has been committed, it is deemed to have been committed in the Member State where the irregularity has been found and the excise rights are due there. When the excise rights have been taken from this Member State, the original security deposit is released.
§ 5. For the purposes of this article, "irregularity" means a situation occurring during a movement of products subject to access in accordance with Article 36, § 1er or Article 37, § 1er, other than those referred to in section 38, in which a movement or part of a movement of goods subject to access has not been terminated regularly.
CHAPTER 6. - Miscellaneous
Section 1re. - Brands
Art. 40. § 1er. Products subject to access for consumption in the country may be provided with tax marks or national recognition marks used for tax purposes.
§ 2. Tax marks or recognition, as defined in § 1er, are only valid in Belgium.
Section 2. - Small wine producers
Art. 41. § 1er. Small wine producers are exempted from the obligations referred to in Chapters 3 and 4 as well as other obligations related to movement and control. When these small producers themselves carry out intra-community operations, they inform the branch of which they depend and they comply with the obligations prescribed by Commission Regulation (EC) No. 884/2001 of 24 April 2001 on the terms and conditions for the application of documents accompanying the transport of wine products and the registers to be held in the wine industry.
§ 2. By small wine producers, people who produce less than 1,000 hectolitres of wine per year must be heard.
§ 3. The consignee informs the branch of which it depends on the delivery of wine received by means of the document or a reference to the document referred to in § 1er. The terms of this information are fixed by the King.
CHAPTER VII. - Final provisions
Art. 42. The guarantees to be provided pursuant to sections 19, 20, 21, 36 and 37 shall be constituted with the administration in one of the forms and conditions provided by the General Law of 18 July 1977 on Customs and Access.
Art. 43. The declaration of consumerisation for the acquittal of the excise must be made on a formula conforming to the model determined by the King which may specify the statements to be included in it and the documents to be attached to it.
Art. 44. § 1er. The King may prescribe that any carriage and detention for commercial purposes, of goods subject to access not under a rights suspension regime, must be covered by a document in accordance with the terms and conditions of use established by him.
§ 2. The King defines the procedure for the payment of the excise on natural gas, electricity, coal, coke and lignite, as well as for the payment of the additional excise due to the use of an energy product in a situation leading to the perception of an accise greater than that initially paid. It may prescribe a statement on any commercial document to ensure the exact perception of the excise.
Art. 45. Any breach of the provisions of this Act, which makes the charge payable, shall be punished by a fine of between five and ten times the charge at stake with a minimum of 250 euros.
In addition, offenders are punished by a prison sentence of four months to one year when goods subject to access delivered or intended to be delivered within the country are put to consumption without a declaration or, when transport is carried out under the cover of false or falsified documents or, where the offence is committed by a band of at least three persons.
In the event of a recurrence, the monetary penalty and the prison sentence are doubled.
Regardless of the penalty set out above, the goods for which the excise is due, the means of transport used for the offence, as well as the objects used or intended for the commission of the fraud, are seized and the confiscation is pronounced.
The restitution of confiscated property is granted to the person who owned the property at the time of seizure and who demonstrates that it is foreign to the offence.
Art. 46. Any manoeuvre intended to fraudulently obtain the discharge, exemption, refund or suspension of the excise, shall be punished by a fine of between five and ten times the excise for which it was attempted to obtain improperly the discharge, exemption, refund or suspension, with a minimum of 250 euros.
Art. 47. Any offence under this Act or the measures taken to implement it and which is not punishable under sections 45 and 46 shall be punished by a fine of Euro625 to Euro1.25.
Art. 48. Without prejudice to the penalties provided for in sections 45 to 47, the excise is still enforceable, with the exception of the excise due to the goods subject to access that, following the finding of an offence on the basis of section 45, are effectively seized and subsequently confiscated or, subsequently, of a transaction, are abandoned in the Consolidated Revenue Fund.
The excise that is no longer payable on products subject to confiscated or abandoned access will nevertheless serve as a basis for calculating fines to be imposed in accordance with section 45.
Art. 49. § 1er. The Act of 10 June 1997 on the general regime, detention, traffic and controls of goods subject to access is repealed.
§ 2. References made to the Act of 10 June 1997 relating to the General Regime, Detention, Movement and Controls of Products subject to Access, are agreed to in this Act.
Art. 50. Until 31 December 2010, the movement of products subject to access is permitted under a suspension regime of rights under the cover of the formalities set out in Article 15, § 5, and Article 23 of the Law of 10 June 1997 on the General Regime, Detention, Movement and Control of Products subject to access.
These movements, as well as the suitability procedure related to them, are subject to the provisions referred to in the first paragraph, as well as to Article 15, §§ 3 and 4, and Article 24 of the Law of 10 June 1997 relating to the general regime, the detention, the circulation and control of the goods subject to access. Article 15, § 3, of the said law applies to all persons with the status of bail, designated in accordance with Articles 19, § 2, 1 and 20, § 3, 1°, of this Law.
Sections 26 to 32 do not apply to the above-mentioned movements.
Art. 51. Excise product movements committed before 1er April 2010 is governed by the provisions of the Act of 10 June 1997 relating to the general regime, detention, traffic and control of goods subject to access, as well as the procedure for appeasement related thereto. This Act does not apply to these movements.
Art. 52. This Act comes into force on 1er April 2010.
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 22 December 2009.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
S. DE CLERCK