Name of law Law amending and supplementing the law on excise duties and tax warehouses Named Bill a bill amending and supplementing the law on excise duties and tax warehouses date of acceptance 09/04/2015 number/year Official Gazette 30/2015 Decree No 62

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law amending and supplementing the law on excise duties and tax warehouses, adopted by HLÌÌI National Assembly on 9 April 2015.

Issued in Sofia on April 17, 2015.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Hristo Ivanov

LAW

amending and supplementing the law on excise duties and tax warehouses (promulgated, SG. 91 of 2005; amend., SG. 105 by 2005, issue 30, 34, 63, 80, 81, 105 and 108 of 2006, issue 31, 53, 108 and 109 from the 2007 No. 36 and 106 since 2008, issue 6, 24, 44 and 95 of 2009. , PC. 55 and 94 by 2010, PC. 19, 35, and 82 99 from 2011, issue. 29 54 94, and by 2012, PCs. 15, 101 and 109 from 2013 and St. 1 and 105 by 2014)

§ 1. In art. 52 following amendments and supplements shall be made:

1. In paragraph 8. 1 creating a t. 6: ' 6. using measuring devices and control points of entry or withdrawal of energy products to and from the pipeline or neftoproduktoprovoda, part of the tax warehouse, to and from the places of production and/or storage, where the tax warehouse is situated in the territory of more than one Customs Office. "

2. a new paragraph. 2:

"(2) allows the use of a tool for measurement and control in the case of a general site for entry or withdrawal of energy products to and from the pipeline or neftoproduktoprovoda, part of the tax warehouse, to and from:

1. production and/or storage, part of the tax warehouse, in the cases referred to in para. 1, item 6;

2. another tax warehouse. "

3. The current paragraph. 2 it al. 4.

Additional provision

§ 2. Customs offices within the meaning of art. 52, para. 1, item 6 customs offices in the Customs Act, set out to the entry into force of this law.

Final provisions

§ 3. (1) in the event that, pending the entry into force of this law for the tax warehouse, located in the territory of more than one Customs Office, Customs Agency has approved the location of control points of entry or withdrawal of energy products to and from the pipeline or neftoproduktoprovoda, part of the tax warehouse, to and from the places of production and/or storage and if there is no change in flow diagram These control points are places under art. 52, para. 1, item 6.

(2) in the event that, pending the entry into force of this law, the Customs Agency has approved the location of control points of entry or withdrawal of energy products to and from the pipeline or oil and produktoprovoda, part of a tax warehouse, to and from another tax warehouse, after the unification of tax warehouses, these control points are places under art. 52, para. 1, item 6.

§ 4. Within two months of the entry into force of this law, authorized warehousekeepers shall bring activities in accordance with it.

§ 5. Within one month from the entry into force of this Act, the Minister of finance sets in accordance with it the Ordinance under art. 103 a, para. 2.

The law was passed by the National Assembly-43 9 April 2015 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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