Name of law
Law amending the Law on Excise Duties and Tax Warehouses




Name Bill
Bill amending the Law on Excise Duties and Tax Warehouses





Date of adoption
17/11/2010



Number / year Official Gazette
94/2010







DECREE № 316
Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" Law amending the Law on Excise Duties and Tax Warehouses, adopted by HLI National Assembly on November 17, 2010
Released in Sofia on November 24, 2010
President of the Republic, Georgi Parvanov
stamped with the state seal.
Minister of Justice Margarita Popova

Law amending the Law on Excise Duties and Tax Warehouses Act (prom. SG. 91 of 2005 .; amend. Pcs. 105 2005 ., No. 30, 34, 63, 80, 81, 105 and 108 in 2006, pcs. 31, 53, 108 and 109 of 2007, pcs. 36 and 106 of the 2008 issue. 6 24, 44 and 95 of 2009 and SG. 55 of 2010)
§ 1. In art. 4 made the following amendments:
1. In pt. 7 after the word "duty" insert "to exempt consumption of excise goods".
2. Section 15 is amended as follows:
"15. "Private pleasure flying and sailing" is the use of a vessel or aircraft by its owner or by a natural or legal person who uses it or rent or otherwise for purposes other than commercial and in particular other than transporting passengers or goods or services for consideration or for purposes of public authorities. "
third. In item. 45 after the word "store" a point the words to the end of the sentence is deleted.
4. A t. 46:
"46. "Irregularity" is the occurrence of certain circumstances movement of excise goods under suspension of excise duty and released for consumption in another Member State, except in cases of shortages and irretrievable loss due to force majeure and losses from natural wastage due to changes in the physico-chemical properties as a result of which all or part of the quantity of excise goods do not arrive at their destination in accordance with the rules for the movement of excise goods. "
§ 2. in art. 10 is amended as follows:
1. Paragraph 1 shall be amended as follows:
"(1)" Cigars and cigarillos "are rolls of tobacco, exclusively designed and smoked given their properties and normal consumer expectations, and that:
1. They have an outer wrapper of natural tobacco, or 2
. contain filling blend of tobaccos (blend) and are coated with an outer wrapper of reconstituted tobacco normal color of a cigar covering the product in full, including, where appropriate, the filter but not the mouthpiece, if any, provided that the unit weight, without a filter or mouthpiece, is not less than 2.3 g and not more than 10 g and the circumference over at least one third of the length is not less than 34 mm. "
2. In para. 2 after the words "para. 1 "set point, and the words to the end of the sentence is deleted.
§ 3. In art. 11 para. 3 is amended as follows:
"(3) For the purposes of excise duty on smoking under par. 1 and 2 are considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm, but no longer than 14 cm, and so on. "
§ 4. in art. 12 para. 1 is amended as follows:
1. Point 2 is amended as follows:
"2. tobacco refuse put up for retail sale, which can be smoked and do not fall within the scope of Art. 10 and 11; for "tobacco refuse" shall be deemed and remnants of tobacco leaves and by-products obtained from tobacco processing or industrial production of tobacco products. "
2. In item. 3 the words "one millimeter" is replaced by "1.5 mm".
§ 5. In art. 20, para. 2, pt. 6 finally put a comma and added "unless goods are transported to another tax warehouse on the same licensed warehouse in imminent revocation of license for management of tax warehouse from which the goods are displayed, and the permission of the Director of "Customs" Agency in an order determined by the implementing regulation of the law. "
§ 6. In art. 24 is amended as follows:
1. In para. 1 p. 1 is amended as follows:
"1. loading of aircraft and vessels (including fishing), unless used for private pleasure flying and sailing in the manner and form set out in the implementing regulation of the law; ".
2. In para. 3 words "para. 1 pt. 1 and "are deleted.
§ 7. In art. 25 new paragraph. 3:
"(3) The procedure for destruction of excise goods under par. 1 pt. 1 shall be determined by the implementing regulation of the law. "
§ 8. A Art. 25b:

"Art. 25b. (1) A disposal of spent producing raw tobacco (raw tobacco), stored in a warehouse.
(2) Destroying under par. 1 is carried out under the supervision of the customs authorities in the manner and form set out in the regulations for implementing the law. "
§ 9. In art. 26 para. 3 is repealed.
§ 10. In art. 27 be made the following amendments:
1. Paragraph 1 shall be amended as follows:
"(1) wrongly paid or recoverable shall be refunded or deducted for the repayment of public obligations of the person charged by the Agency" Customs "on the basis of a written request or on the initiative of customs authorities. "
2. Paragraph 2 is amended as follows:
"(2) The request under par. 1 shall be submitted to the head of the customs office at the seat of the person or the location of the warehouse where the person is a licensed warehouse or to the competent customs office issued a certificate of registration. The request, the documents specified in the regulations for implementing the law. "
Third. In para. 3 words "para. 1 "is replaced with" para. 2 "after the word" partially "a comma and added" as restored or deducted amount to be recovered. "
§ 11. In art. 32, para. 1 is amended as follows:
1. In item. 2 number "685" is replaced by "710".
2. In item. 3 and 4 the number "600" is replaced by "615". 3
. In item. 8, the words "from 4 to 5 percent inclusive - 664 lev" be replaced with "4 to 5 percent by volume including - 688 lev".
4. In item. 9, "from 4 to 5 percent inclusive - 582 lev" be replaced with "4 to 5 percent by volume including - 596 lev".
§ 12. In art. 38 the number "100" is replaced by "130" after the word "kilo" a comma and added "but from January 1, 2012 - 152 lev per kilogram."
§ 13. In art. 44, para. 6 second sentence shall be amended as follows: "This customs office releases the collateral provided by the importer after confirmation by the customs office where the formalities for submitting that the excise duty payable is paid to the state budget."
§ 14. In art. 48 be made the following amendments:
1. In para. 2:
a) t. 1, 'a current certificate of registration in the commercial register "is replaced by" certificate of good standing ";
B) pt. 13:
aa) letter "e" is repealed;
Bb) The letters "f" and "g":
"f) forecast average monthly amount of excise released for consumption goods - by type of goods and excise rates;
G) forecast average monthly quantity of goods moving under suspension of excise duty - by types of goods and excise rates; ".
2. In para. 5 after the words "measuring devices" insert "and control".
§ 15. In art. 53, para. 1 p. 1 is amended as follows:
"1. transfer of the company the sole trader or deletion or termination of the legal entity with the exception of transformation by changing the legal form; ".
§ 16. In art. 57c make the following changes and additions:
1. In para. 1:
a) pt. 5 finally adds "except in cases where the administrative penal proceedings have ended with an agreement";
B) pt. 9, after the words "measuring devices" insert "and control".
2. In para. 2 pt. 1 the words "current certificate of registration in the commercial register" is replaced by "certificate of good standing."
§ 17. In art. 58a be made the following amendments:
1. In para. 1:
a) in item. 3, after the word "law" insert "except where the administrative penal proceedings have ended with an agreement";
B) in item. 6, after "measurement tools" add "and control".
2. In para. 2 pt. 1 the words "current certificate of registration in the commercial register" is replaced by "certificate of good standing."
§ 18. In art. 58c, para. 1, p. 5 finally adds "except in cases where the administrative penal proceedings have ended with an agreement."
§ 19. In art. 58d para. 2 pt. 1 the words "current certificate of registration in the commercial register" is replaced by "certificate of good standing" and the words "Commercial Register" are replaced by "the commercial register".
§ 20. In art. 60, para. 1 after the words "under Art. 59 "a comma, add" except for the extraction of natural gas "and a comma.
§ 21. In art. 64 be made the following amendments:
1. A new paragraph. 10:
"(10) Three months prior to the introduction of a new form of excise stamps persons under par. 8 may declare cash stamps under the current model, exceeding the average monthly quantity released for consumption excise goods affixed with a band. In these cases the provisions of par. 8 and 9 shall not apply. The average monthly amount is calculated as the sum of the quantities released for consumption by the person excisable goods during each month of the year by the 12. "

2. Former para. 10 and 11 become par. 11 and 12.
third. Former para. 12 becomes para. 13 and the words "para. 11 "shall be replaced with" para. 12 ".
4. Former para. 13 and 14 become par. 14 and 15.
5. A par. 16:
"(16) In the case of introducing a new form of excise stamps authorized warehouse keepers and the persons under par. 2 and 3 may declare stamps in the new model as early as three months before the date of its introduction. "
§ 22. In art. 66 make the following additions:
1. In para. 3, after the words "measuring devices" insert "and control".
2. Created al. 6 and 7:
"(6) Within three months before the introduction of the new form of excise stamps licensed warehouse can store in the warehouse and excise goods affixed with the new model sticker, separating them as the material accountability and physically than excise goods affixed with an active form of excise stamps.
(7) Within three months from the date of introduction of the new form of excise stamps licensed warehouse can store in the warehouse and excise goods affixed with repealed model sticker, separating them as in the stock records and physical of excise goods affixed with an active form of excise label. "
§ 23. In art. 67 pt. 5 finally adds "according to the ordinance under Art. 124, para. 4 ".
§ 24. In art. 73a para. 1 p. 1 is amended as follows:
"1. from a tax warehouse on the territory of the country to another tax warehouse or direct delivery destination specified by the licensed warehouse keeper in the country or to persons under Art. 21, para. 1 pt. 1 and 3 in the country; ".
§ 25. In art. 73b para. 3 pt. 1, letter "a" after the word "warehouse" add "or to a place of direct delivery".
§ 26. In art. 73c par. 2 after the word "warehouse" add "or to a place of direct delivery".
§ 27. A Art. 74a:
"Art. 74a. (1) In the case of an irregularity during a movement of excise goods under suspension of excise duty, leading to their release for consumption within the meaning of Art. 20, para. 2 pt. 2, 8, 11, 12 and 12a obligation to pay excise duty arises in the Member State where the irregularity occurred.
(2) In cases where it can not determine where an irregularity, it is believed that it has occurred in the Member State of establishment at the time of establishment.
(3) In the cases under par. 1 and 2, the customs authorities shall inform the competent authorities of the Member State - sender to exempt consumption of excise goods.
(4) Where excise goods do not arrive at the destination during the movement has not established any irregularity leading to their release for consumption, it is believed that the irregularity occurred in the Member State of dispatch of the moment when the movement began, unless in 4 months is proof to the competent authorities of the Member State - sender with proof of receipt of the excise goods or place of an irregularity.
(5) In the cases under par. 2 and 4, if, within three years from the date of commencement of the movement of excise goods to the customs authorities proof is provided that the place of an irregularity in another Member State, the provisions of par. 1.
(6) In the cases under par. 5 customs authorities after notification by the competent authorities of the Member State where the irregularity occurred, exemption from payment of excise duty persons under Art. 3, para. 1 pt. 1 or recover unduly paid excise duty under Art. 27. "
§ 28. In Chapter Four" and "Section II, Art. 76d:
"Art. 76d. (1) In the case of an irregularity during a movement of excise goods released for consumption in another Member State, in a Member State other than the Member State where the goods were released for consumption goods subject to excise duty Member State in which the irregularity occurred.
(2) In cases where it can not determine where an irregularity, it is believed that she was admitted and goods subject to excise duty in the Member State of establishment at the time of establishment.
(3) In the cases under par. 1 and 2, the customs authorities shall inform the competent authorities of the Member State of destination to exempt consumption of excise goods.
(4) In cases where it is established / irregularity has occurred during a movement of excise goods into the territory of another Member State, the person under Art. 3, para. 1, p. 5 or 6 or any person who participated in the irregularity is liable for excise due.
(5) Where excise goods do not arrive at the destination during the movement has not established any irregularity leading to their release for consumption, it is believed that the release for consumption has occurred in the Member State of destination .

(6) In the cases under par. 2 and 5, if within three years from the date of release for consumption of excisable goods to the customs authorities proof is provided that the place of an irregularity in another Member State, then apply the provisions of par. 1.
(7) In the cases under par. 6 customs authorities after notification by the competent authorities of the Member State where the irregularity occurred, exemption from payment of excise duty person under Art. 3, para. 1, p. 5 or 6 or recover unduly paid excise duty under Art. 27. "
§ 29. In art. 77, para. 1 after the words "arrangement" a point and the text to the end shall be deleted.
§ 30. In art. 87 shall be created para. 8:
"(8) The excise declaration can be submitted electronically in the manner and form set out in the regulations for implementing the law."
§ 31. In art. 88 para. 4 is amended as follows:
"(4) In the cases of art. 87, para. 8 licensed warehouse may submit the information under par. 2 for the relevant tax period and electronically. "
§ 32. A Chapter Six" a "with Articles 90a - 90g:
" Chapter Six "and"
issuing permits for trade in tobacco products
Art. 90a. (1) The sale, storage and supply of tobacco products may only be carried out by persons authorized to trade in tobacco products by the head of customs at the location of the commercial warehouse or site.
(2) The right to trade in tobacco products is a person who:
1. is a merchant under the Commerce Act;
2. It registered under Art. 96, para. 1 or Art. 100, para. 1 of the Law on Value Added Tax; 3
. It is not in bankruptcy or liquidation;
4. It is represented by persons who:
a) not been convicted of indictable offense;
B) have not been members of a management or supervisory body or unlimited liability partners in a company terminated due to bankruptcy, if unsatisfied creditors;
5. no due and payable customs obligations, tax liabilities and obligatory insurance contributions;
6. not committed serious or repeated violation of this law except in cases where the administrative penal proceedings have ended with an agreement;
7. It has own or rented premises to carry out the activity;
8. It did not carry out trade in tobacco products without permission in the past 24 months;
9. not a revoked permit for trade in tobacco products in the last 36 months.
Art. 90b. (1) The sale, storage and supply of tobacco products can be made in commercial warehouses and outlets - specialized stores trading tobacco shops selling non-food items, shops selling wines and spirits, petrol stations, kiosks restaurants, pubs and bars.
(2) Commercial stores and sites under par. 1 must meet the following conditions:
1. have an easily visible to consumers inscription in Bulgarian "Cigarettes" or "Tobacco products"
2. have separate premises or parts of them, allowing the storage and sale of tobacco products alone or eligible for joint storage and sale; 3
. they are not located in nurseries and kindergartens, schools, dormitories for students, hospitals, health centers and their surrounding areas;
4. not have separate stands for self-service offered tobacco.
Art. 90c. (1) The authorization for sale of tobacco products to submit a written application to the head of customs at the location of the commercial warehouse or site or at the nearest customs office.
(2) The application under par. 1 attached documents, determined by the implementing regulation of the law.
(3) One application may ask for the issuance of permits for more than a commercial warehouse or site in a customs office.
Art. 90d. (1) Following an inspection visit to the applicant when the conditions for authorization for the sale of tobacco products have been completed and submitted documents meet the requirements, the head of customs at the location of the commercial warehouse or site rule on the application within one month the date of its receipt.
(2) If the documents do not meet the requirements or the information is insufficient, the head of customs at the location of the commercial warehouse or site within 14 days of receipt of the application notify the applicant and determined within 14 days to remove irregularities or to provide additional information after receiving the notification.

(3) In the period specified under par. 2, the applicant shall remove the irregularities or provide the required additional information, failure of this obligation head of the customs refuse to issue a permit.
(4) Within one month from removal of inconsistencies or provision of additional information requested head of the customs shall consider the application and attached documents and issue a decision.
Art. 90g. (1) In terms of art. 90g head of the customs authorizes the sale of tobacco products or motivated refuse to issue a permit. Failing shall be considered a refusal of permission.
(2) The refusal to issue a permit for trade in tobacco products is subject to appeal under the Administrative Code.
(3) For each commercial warehouse or site issue a separate permit.
Art. 90E. The person authorized to trade in tobacco products is required:
1. to notify in writing the head of the customs of any change to the data in the application for authorization for trade in tobacco products within 14 days of its occurrence;
2. To ensure free access of customs authorities to control.
Art. 90g. (1) The body of art. 90d para. 1 terminates the authorization issued:
1. at the request of the person;
2. termination or liquidation of the person; 3
. on its own initiative where the person does not meet the requirements of this Act;
4. when the person has submitted false data which have served for the authorization and to amend the license issued;
5. when a person sells tobacco to a facility for which no permit has been issued;
6. when the subject meets the requirements of this Act;
7. if the person holds a retail outlet sells the site tobacco products without labels or with affixed false or forged excise labels or excise labels with expired.
(2) In the cases under par. 1, p. 3, 4, 6 and 7 terminates the license issued for the site.
(3) In the cases under par. 1 pt. 2 and 5 shall terminate all licenses issued to the person by a decision of the competent authorities.
(4) The authorization shall be terminated by decision of the head of customs at the location of the site, which is subject to preliminary execution, unless the court orders otherwise.
(5) Where the circumstances subject to entry in the issued permit, the authority under par. 1 issue a decision, which is an integral part of the authorization issued.
(6) The decisions under par. 2, 3 and 4 are subject to appeal under the Administrative Code. "
§ 33. In art. 93 be made the following amendments:
1. In para. 1, 'CN codes 2710 19 21 0 19 25 0 2710 "is replaced by" CN code 2710 19 25 0 ".
2. In para. 4 words "customs territory" are replaced by "territory". 3
. Created al. 6 and 7:
"(6) Tagged energy products are transported within the country only:
1. vehicles of persons who have installed on their own account global positioning system (GPS), and
2. containers for transportation, equipped with measuring devices meeting the requirements of this Act, the Metrology Act and the regulations for implementation.
(7) The installation and use of technical means under par. 6 is performed under conditions and procedures specified by the regulations for implementing the law. "
§ 34. In art. 99 be made the following amendments:
1. Paragraph 1 shall be amended as follows:
"(1) shall be prohibited:
1. affixed, storage, transportation and sale of bottled alcoholic beverages with CN code 2208 stamps, which specified quantity of hectoliters of pure alcohol measured at 20 ° C lower than the actual amount of hectoliters of pure alcohol measured at 20 ° With in the bottle;
2. affixed, storage, transportation and sale of bottled alcoholic beverages with CN code 2208 stamps, which indicated nominal amount in liters lower or higher than the capacity of the bottle; 3
. storage, transportation and sale of bottled alcoholic beverages with CN code 2208 without excise label where such mandatory affixed false or forged excise labels or excise labels with expired validity. "
2. Paragraph 2 is amended as follows:
"(2) The sale of tobacco products:
1. at a price other than the selling price written on the band;
2. without excise label where such mandatory affixed false or forged excise labels or excise labels with expired; 3
. loose individual pieces or pieces and in open containers on which no excise stamps plastered, except the sale of hand-rolled cigars. "
third. A par. 4:

"(4) is prohibited after the date of introduction of the new form of excise label release for consumption of excise goods affixed with a band under the repealed model."
§ 35. In art. 100a para. 2 is repealed.
§ 36. In art. 104, para. 3, 'the competent territorial customs control "are replaced by" competent customs office. "
§ 37. In art. 107c is amended as follows:
1. In para. 1, 'with detainees "are replaced by" with seized and detained. "
2. In para. 3 the word "sale" is replaced by "assignment for processing".
§ 38. In art. 107h, para. 4 tons. 2 is amended as follows:
"2. amount of the fine or the property sanction:
a) for a first offense - more than the minimum amount provided for specific administrative violation;
B) for repeated offense - less than 60 percent of the maximum amount provided for specific administrative violation;
C) any subsequent - lower than the maximum amount provided for specific administrative violation. "
§ 39. In art. 123 made the following amendments:
1. In para. 1, 'a warehouse or a retail outlet or in a vehicle "shall be deleted.
2. In para. 2 the words "in a warehouse or a retail outlet or in a vehicle" shall be deleted. 3
. Paragraph 3 is amended as follows:
"(3) Paragraph 2 shall not apply to excisable goods without excise labels placed under suspension of excise duty."
4. In para. 4 after the words "validity period" insert "or with a band that does not meet the requirements of Art. 64 para. 4 ", then the word" prepare "insert" immediately ".
§ 40. In art. 124 is amended as follows:
1. In para. 1 the words "Art. 123, para. 1, 2 and 6 "is replaced by" Art. 123, para. 1, 2, 4 and 6 '.
2. In para. 4 the words "under par. 1, 2 and 3 and abandoned excise goods under Art. 106a "is replaced by" under par. 1, 2 and 3 of art. 106a and excise goods under Art. 107c. " 3
. In para. 5 word "detainees" is replaced by "seized and detained."
§ 41. In art. 124a para. 1 is amended as follows:
"(1) In the cases of art. 108, 108a, 109, 114, 114a, 115, 117, 120, 121, 122, Art. 123, para. 1, 2 and 6, Art. 123a and 126 and the person shall be deprived of the right to exercise a certain activity or activities in the site or sites where the infringement is established for a period of one month. "
§ 42. In art. 126 words "in a warehouse or a retail outlet or in a vehicle" shall be deleted. Additional provisions

§ 43. This Act introduces the requirements of Directive 2010/12 / EC of 16 February 2010 amending Council Directives 92/79 / EEC, 92/80 / EEC and 95/59 / EC on the structure and rates of excise duty applied on manufactured tobacco and Directive 2008/118 / EC (OJ, L 50/1 from February 27, 2010).
§ 44. In other texts of law the words "current certificate of registration in the commercial register" is replaced by "certificate of good standing."
§ 45. In other texts of the law after the words "measurement tools" add "control".
Transitional and Final Provisions
§ 46. State aid provided for in Art. 24a para. 1, p. 3, is provided after the pronouncement of the European Commission's positive decision on its compatibility with the common market.
§ 47. (1) Pending proceedings at the National Revenue Agency for confiscated or abandoned in favor of the state excise goods for violations of this Act shall be completed by the "Customs" Agency of the ordinance under Art. 124, para. 4.
(2) The ordinance under Art. 124, para. 4 is administered by the Agency "Customs" and confiscated the state for serious cases of sale or possession of excisable goods without excise label where such is required by law.
§ 48. (1) This Ordinance under Art. 124, para. 4 apply to excise goods seized or confiscated by the tax authorities, as well as excise goods seized by the tax authorities, the owner of which is unknown and make them sought after 9 months of the seizure.
(2) Where the date of seizure of excise goods is not known, for such is the date the recording of their tax administration.
(3) In the cases under par. 1 action under the Ordinance shall be made by the Executive Director of the National Revenue Agency or authorized by officials.
§ 49. In the Customs Act (prom. SG. 15 of 1998 .; amend., SG. 89 and 153 in 1998, pcs. 30 and 83 in 1999, pcs. 63 2000, pcs. 110 of 2001, pcs. 76 2002 pcs. 37 and 95 of 2003, SG. 38 of 2004, pcs. 45, 86, 91 and 105 of 2005 SG. 30 and 105 of 2006, pcs. 59 and 109 of 2007, pcs. 28, 43 and 106 of 2008, pcs. 12, 32, 42, 44 and 95 of 2009 and SG. 54, 55 and 73 from 2010) the following amendments:
1. Article 41 is repealed.

2. In art. 74 pt. 1 second sentence shall be amended as follows: 'The customs authorities may require the declarant by any person directly or indirectly involved in the operations carried out within the framework of trade in goods, presentation and other documents to verify the authenticity the declaration, including documents and data concerning transport, insurance, and other costs that are included in the determination of the value of goods. "
third. In art. 220:
a) the previous text becomes para. 1;
B) a par. 2:
"(2) The statements of the Director of Agency" Customs "shall be subject to appeal under the Administrative Code."
4. In art. 238:
a) in para. 2 words "and who is required under this Act to provide such authorities goods, documents and information, but refuses it" shall be deleted;
B) a par. 3:
"(3) A person who is required under this Act to provide the customs authorities goods, documents and information but do not present shall be punished with fine - for individuals or proprietary sanction - for legal entities and sole traders to 5000 Levs. "
§ 50. This Act shall enter into force on January 1, 2011
law was adopted by the 41 th National Assembly on November 17, 2010 and was affixed with the official seal of National Assembly.
Chairman of the National Assembly Tsetska Tsacheva
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