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 acceptance date 07/07/2010 number/year Official Gazette DECREE 55/2010 No 188

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 the National Assembly of the HLI 7 July 2010.

Issued in Sofia on July 14, 2010.

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Margarita Popova

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, and issue 6, 24, 44 and 95 of 2009.)

§ 1. In art. 4 establishes that: 45

"45." the Place of direct shipment is the place of receipt of energy products from an authorized warehousekeeper, different from the location of the tax warehouse, dispatched from another Member State. "

§ 2. In art. 14 the following amendments and supplements shall be made:

1. a new paragraph. 3:

"(3) For energy products falling within CN codes 2710 91 and 2710 99 provisions of chapter IV shall apply in the territory of the country only by persons who are recovered or disposed of within the meaning of the law on waste management."

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

§ 3. In art. 20, para. 2 creating a 12 (b):

"12B. receipt of energy products from an authorized warehousekeeper in terms of direct delivery;".

§ 4. In art. 24, para. 3, after the word "members", and the text is placed to the end point is deleted.

§ 5. In art. 25, para. 1, item 1, the words "article. 27, al. 7, 8 and 10 "shall be replaced by" art. 27, al. 7 and 8 ".

§ 6. Article 25 (a) is repealed.

§ 7. In art. created 26 al. 3:

"(3) for the implementation of the provisions of para. 1 and 2 persons who carry out loading vessels using measuring devices, meeting the requirements of art. 103 a, para. 1 and installed to transport containers from which loading is carried out by Dan s of them are transmitted electronically to the Central Customs management in order, way and format set out by the Director of the Customs Agency. "

§ 8. In art. 27 the following amendments and supplements shall be made:

1. In paragraph 8. 4, the words "to the complaint within 14 days" are replaced by "in the 45-day period from the date of its receipt."

2. in the Al. 7 Finally, added "the order and manner laid down by the regulation for implementation of the law".

3. Paragraph 8 shall be replaced by the following:

"(8) where excise goods under suspension of excise duty may not be released for consumption due to non-compliance with the legal requirements or technical and quality standards, including with respect to consumer packaging, stated on the packaging labels be scrapped in order and manner established by the regulation for implementation of the law."

4. Paragraphs 9, 10 and 11 are hereby repealed.

5. a para. 12:

(12) "Cull bands under para. 7 and 8 shall be destroyed by the Customs authorities in order and manner established by the regulation for implementation of the law. "

§ 9. In art. 32, para. 1 point 7 shall be repealed.

§ 10. In art. 33, para. 1. t 6 is repealed.

§ 11. In art. 33 and following amendments and supplements shall be made:

1. In paragraph 8. 1 the word "liter" is replaced with "kg".

2. Al are created. 4 and 5:

"(4) the rate referred to in paragraph 1. 1 for lubricating oils, which contain gas oil technical specification applies only if gas oils is highlighted.

(5) for the purposes of the application of paragraphs 1 and 2. 4 released for consumption excise goods shall be accompanied by a document, in a form determined by the regulation for implementation of the law. "

§ 12. In art. 34 following amendments and supplements shall be made:

1. The current text becomes paragraph 1.

2. a para. 2:

"(2) the rate for heavy fuel oil under art. 33, para. 1, item 2, which contain gas oil technical specification applies only if gas oils is marked. "

§ 13. Art is created. 39A:

"Art. 39. The chargeability conditions rate under art. 39 the new rate comes into force no earlier than two months from the day of promulgation of the law in the Official Gazette. "

§ 14. Article 45 shall be repealed.

§ 15. In art. 48 the following endorsements are added:

1. In paragraph 8. 1 item 9 shall be established:

"9. the exact location of the place of direct delivery."

2. in the Al. 2 create item 19 and 20:

"19. contract or other document with the person – recipient of energy products, in the case of direct delivery;

20. run in place of direct delivery with marked location of the means for measurement of the energy products. "

3. Al are created. 4 and 5:

"(4) an authorized warehousekeeper may ask to receive energy products on site or on the sites of direct delivery, other than the location of the tax warehouse, in the order specified in the regulation for implementation of the law.

(5) the persons referred to in para. 4 are required to use measuring devices that meet the requirements of art. 103 a, in place of direct delivery. "

§ 16. In art. 51, para. 1 11 is created:

"11. the exact address of the place of direct delivery."

§ 17. In art. 59 following amendments and supplements shall be made:

1. a new paragraph. 4:

"(4) is deemed not to produce energy products activity outside the manufacturing plant or a tax warehouse energy products are used together with other energy products or other materials, provided that:

1. the excise duty on components is already paid, and

2. the amount paid is not less than the amount which would have been due on the finished product, obtained by the components. "

2. The current paragraph. 4 it al. 5.


§ 18. In art. 64, para. 6 Finally, comma and added "no later than three months before the date of introduction of the new model of a band".

§ 19. In art. 67 the following endorsements are added:

1. In paragraph 3 the end is added "or to a place of direct delivery, referred to by the authorized warehousekeeper.

2. In paragraph 4, after the words "to a tax warehouse" insert "or to a place of direct delivery, referred to by the authorized warehousekeeper.

§ 20. In art. 68, para. 2, paragraph 3, after the words "tax warehouse shall be added" or "place of direct delivery.

§ 21. In art. 71, para. 2, after the word "warehouse" add "or the place of direct shipment.

§ 22. In art. 73 (a), para. 1 the following endorsements are added:

1. In paragraph 4, after the word "stock" there shall be added "or to a place of direct delivery, referred to by the authorized warehousekeeper.

2. In paragraph 5, after the words "to a tax warehouse" insert "or to a place of direct delivery, referred to by the authorized warehousekeeper.

§ 23. In art. 73 (b), para. 3, paragraph 3, after the words "tax warehouse shall be added" or "place of direct delivery" and the second sentence: "the Customs authorities may allow the lifting of goods after placing them under suspension of excise duty."

§ 24. In art. 74 in the text before paragraph 1, after the words "in which the tax warehouse shall be added" or "place of direct delivery.

§ 25. In art. 76, after the words "in which the tax warehouse shall be added" or "place of direct delivery.

§ 26. In art. 80, al. 1 the word "or" is replaced by "and/or".

§ 27. In art. 83 para. 8 is repealed.

§ 28. In art. 83, para. 1 the word "or" is replaced by "and/or".

§ 29. In art. 93 following amendments and supplements shall be made:

1. In paragraph 8. 1, after the words "motor fuel" there shall be added "or are exempt from excise duty.

2. Create a new para. 2 and al. 3:

"(2) the provisions of para. 1 and applies to all types of gas oil falling within CN codes 2710 19 41 to 2710 19 49 from when intended for receipt of other energy products are taxed with a rate lower than the rate for motor fuel, or are exempt from excise duty.

(3) the provisions of art. 24, para. 1, item 1 and art. 26, al. 1 and 2 are applied to gas oil and energy products containing gas oil for loading vessels with the exception of those for private recreational voyages, provided that gas oils is marked. "

3. The current paragraph. 2 it al. 4 and in her words "under para. 1 "shall be replaced by" under para. 1, 2 and 3 ".

4. a para. 5:

"(5) in the cases referred to in para. 1, 2, and 3 in all commercial and primary accounting documents must be entered "marked heating fuel", respectively "marked fuel to vessels" or "energy product containing marked gas oil" and the number of review certificate and/or protocol for the marking of the lot. "

§ 30. In art. 94 the following endorsements are added:

1. In paragraph 8. 1 in the text before paragraph 1, after the word "kerosene" is added "regardless of the concentration or combination of marking substances".

2. a para. 3:

"(3) it is prohibited to add to energy products of any marker or colour other than those provided for in community or national legislation."

§ 31. In art. 104 following amendments and supplements shall be made:

1. In paragraph 8. 1, after the words "under art. 121 "insert" and art. 153, para. 5. "

2. in the Al. 3, the words ' paragraph 1 ' shall be deleted, and after the words "customs control" shall be inserted "or by the Director of the Customs Agency.

§ 32. In art. 108 (a) is hereby amended as follows:

1. In paragraph 8. 1 the words "and takes the permission for a period of one year, and tobacco products are withdrawn in favour of the State" shall be deleted.

2. in the Al. 2, the words "and takes the permission for a period of three years, and tobacco products are withdrawn in favour of the State" shall be deleted.

§ 33. In art. 114 ' of art. 61 ' shall be replaced by ' of art. 103 a, para. 1, 3, 4 and 5 ".

§ 34. Art is created. 122 (a):

"Art. 122. (1) a person who attempts to manipulate or dismantling or manipulate or disassemble the technical devices under art. 102, para. 3, shall be punished with fine in amount of excise duty payable twice, but not less than $ 1000. – for individuals, and a penalty payment at twice the excise tax, but not less than $ 2,000. – for the legal persons and the sole traders.

(2) in the event of a repeated offence under subsection. 1 fine is in triple the amount of excise duty payable, but not less than EUR 3000, the proprietary sanction – triple the amount of excise duty payable, but not less than $ 6000. "

§ 35. In art. 124, after the words "in cases of violations of" art "is added. 108 "and a comma.

§ 36. In art. 124 and following amendments and supplements shall be made:

1. a new paragraph. 3:

"(3) the punishment under para. 1 and 2 are not required in cases where an agreement for the termination of administrative and criminal proceedings by the procedure of art. 107 h. "

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

§ 37. The law amending the law on excise duties and tax warehouses (SG. 106 since 2008) § 18 of the final provisions are repealed.

§ 38. The law amending the law on excise duties and tax warehouses (SG. 105 of 2006) § 79 of the transitional and final provisions shall be repealed.

Transitional and final provisions

§ 39. Submitted until the entry into force of this law the bands under art. 27, al. 6, 7 and 8 at the competent Customs Office of the excise duty is set off or be forfeited under the conditions and pursuant to the repealed para. 9, 10 and 11 of that article.

§ 40. For starting procedure of the revoked art. 25 and paid excise duty shall be off-set or refunded under the conditions and by the order defined until the entry into force of this law.

§ 41. (1) the persons under art. 26, al. 3 adapted its activities in accordance with the requirements of this Act within three months of its entry into force and shall inform in writing the Director of the Customs Agency.


(2) outside the cases referred to in § 81, para. 2 of the transitional and concluding provisions of the law amending and supplementing the law on excise duties and tax warehouses (SG. 95 of 2009) persons who have complied with the time limit referred to in § 2 of the transitional and concluding provisions of Ordinance No. 3 of 2010 for specific requirements and controls carried out by the Customs authorities on the means of measuring of excise goods (SG , PC. 15 of 2010), adapted in accordance with the requirements of the Act and shall inform in writing the Director of the customs agency within:

1. three months from the date of the preparation of a protocol under art. 52, para. 4 of the Ordinance;

2. the first September 2010 – for persons using means of measurement and control, at the same time taking into account the indicators volume alcohol content and extract expressed in degree Plato.

(3) the persons referred to in para. 2 may continue their activities until the entry into force of the relevant Act of the Director of the customs agency or the Chief of the competent Customs Office on the change in the issued license to manage the tax warehouse or registration and/or compliance with the requirements of the law, but not later than three months from the entry into force of this law.

§ 42. (1) the provisions of art. 47, para. 1, item 5, art. 57 in, al. 1, item 5, art. 58A, al. 1, item 3 and art. 58 in, al. 1, item 5 shall not apply to wrongdoing until the entry into force of this Act, unless the Act constitutes a crime, provided that the offender has concluded an agreement pursuant to art. 107 (h) within two months of the entry into force of this law.

(2) the provisions of art. 47, para. 1, item 5, art. 57 in, al. 1, item 5, art. 58A, al. 1, item 3 and art. 58 in, al. 1, item 5 shall not apply to wrongdoing, which has entered into force criminal Decree pending the entry into force of this Act, unless the Act constitutes a crime, provided that the penalty payment is paid or to be paid within two months of the entry into force of this law.

§ 43. In the Customs Act (promulgated, SG. 15 of 1998; amend., SG. 89 and 153 of 1998 and 30/83 of 1999, no. 63 of 2000, 110/2001, no. 76 from 2002, no. 37 and 95 of 2003 No. 38 of 2004, no. 45, 86, 91 and 105 by 2005. , PC. 30 and 105, 2006, issue. 59 and 109 from 2007, PCs. 28, 43 and 106 in 2008 and St. 12, 32, 42, 44 and 95 of 2009.) in art. 211 and, al. 5, the words "address" shall be replaced by ' the location of the authority that issued the Decree ".

§ 44. The law shall enter into force on the day of its publication in the Official Gazette.

The law was adopted by 41-Otto National Assembly on 7 July 2010, and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

5788